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Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 5 May 2021
  6. Current session: 12 May 2021 to 17 August 2025
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Displaying 1169 contributions

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Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor鈥檚 Report on the Accounts

Meeting date: 28 June 2023

Sharon Dowey

Are there any final questions? Mark Ruskell?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor鈥檚 Report on the Accounts

Meeting date: 28 June 2023

Sharon Dowey

In that case, I will finish by thanking Professor Alexander, the Auditor General, Vicki Bibby, Martin Walker and Stuart Dennis for their evidence today. We will now have a short suspension while we change witnesses.

11:17 Meeting suspended.  

11:20&苍产蝉辫;翱苍&苍产蝉辫;谤别蝉耻尘颈苍驳鈥&苍产蝉辫;&苍产蝉辫;

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor鈥檚 Report on the Accounts

Meeting date: 28 June 2023

Sharon Dowey

Thank you. I have one final question. You will have heard the evidence earlier from Audit Scotland. Is Alexander Sloan also experiencing delays to the completion of financial audits?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor鈥檚 Report on the Accounts

Meeting date: 28 June 2023

Sharon Dowey

I will ask about best value auditing. The report says that Audit Scotland has

鈥渄eveloped a new model of integrating Best Value into councils鈥 annual audits.鈥

As best value audits were performed as separate audit projects until this year, to what extent will the new model contribute to effectiveness and efficiency not just for audit teams but for audited bodies?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor鈥檚 Report on the Accounts

Meeting date: 28 June 2023

Sharon Dowey

Good morning. From Alexander Sloan, I welcome to the meeting David Jeffcoat, who is a partner, and Jillian So, who is an audit and accounts manager. Would you like to make an opening statement?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor鈥檚 Report on the Accounts

Meeting date: 28 June 2023

Sharon Dowey

The SCPA welcomes the positive audit report that has been received from Alexander Sloan CA and the unmodified audit opinion that has been placed in Audit Scotland鈥檚 2022-23 annual report and accounts. For completeness and for the Official Report, can you confirm that you have received all the necessary information and explanations that you require to form your opinion on the financial statements?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor鈥檚 Report on the Accounts

Meeting date: 28 June 2023

Sharon Dowey

Can you confirm that you are content with the judgments that have been made by Audit Scotland and the disclosure of those in the annual audit and accounts?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor鈥檚 Report on the Accounts

Meeting date: 28 June 2023

Sharon Dowey

Under agenda item 2, we will take evidence on Audit Scotland鈥檚 annual report and accounts for the year to 31 March 2023 and the auditor鈥檚 report on the accounts.

I welcome to the meeting our witnesses from Audit Scotland: Professor Alan Alexander is chair of the board; Stephen Boyle is the Auditor General for Scotland; Vicki Bibby is its chief operating officer; Martin Walker is the director of corporate support; and Stuart Dennis is the corporate finance manager.

I invite Professor Alexander and the Auditor General to make short introductory statements.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor鈥檚 Report on the Accounts

Meeting date: 28 June 2023

Sharon Dowey

Thank you for that. I will now open up the session to questions from members.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor鈥檚 Report on the Accounts

Meeting date: 28 June 2023

Sharon Dowey

As no other member has any questions, I thank David Jeffcoat and Jillian So for their evidence. We move into private session.

11:28 Meeting continued in private until 11:35.