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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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Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Sharon Dowey

Moving on to the smelter, paragraph 32 of your report notes that in 2016

“the Scottish Government issued a 25-year financial guarantee contract to SIMEC Lochaber Hydropower Limited”.

The complexity of the financial arrangements is also mentioned. What are the implications of the continued high level of provision in relation to the Scottish Government’s financial guarantees to the smelter?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Sharon Dowey

Moving on again, paragraph 35 states:

“In March 2022, the Scottish Government published its Business Investment Framework to outline its principles and approach for decisions about future investment in private companies.”

Is the framework sufficiently robust for informing decision making in that area?

Public Audit Committee [Draft]

Section 22 Report: “The 2021/22 audit of National Records of Scotland”

Meeting date: 15 December 2022

Sharon Dowey

Good morning. Paragraph 12 of your report explains that programme costs are estimated to increase by £6 million in 2022-23. The report goes on to state that

“the actual figure will not be known until the end of 2022/23 and will need to be carefully managed.”

What are the risks if the costs are not carefully managed? Do you have any concerns about that?

Public Audit Committee [Draft]

Section 22 Report: “The 2021/22 audit of National Records of Scotland”

Meeting date: 15 December 2022

Sharon Dowey

Thank you. Paragraph 15 on page 6 of the report states:

“As the census programme progresses through its later stages, it is important that NRS has knowledge transfer plans in place to build on the skills that it has in-house.”

Do you know what action NRS is taking to ensure that that happens?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Sharon Dowey

Is there any risk that non-chargeable audited bodies are being cross-subsidised by the bodies that are billed for their audit work?

Meeting of the Commission

Audit Scotland Spring Budget Revision 2022-23

Meeting date: 14 December 2022

Sharon Dowey

In paragraph 16 on page 3, Audit Scotland states:

“The expectation of continuing low interest rates in the next few years will lead to large accounting adjustments in 2023/24 and beyond. In such circumstances further requests for budget revisions to meet additional pension charge adjustments will be required in the future.”

Given recent interest rate increases, what impact do you anticipate on future pension charge adjustments?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Sharon Dowey

Audit Scotland is required to directly charge certain audited bodies but relies on the Parliament to fund audit work for those bodies that it cannot bill directly. In paragraph 70, Audit Scotland states that it requires to increase fees by 19.4 per cent to break even. Could you explain the difference between the increase in fees to be billed for chargeable audits versus the resource sought from the Parliament that is used to meet the costs of non-chargeable audits, which is only a 4.8 per cent increase? That is quite a significant difference.

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Sharon Dowey

Further analysis of the increase in fees is provided in appendix 3 on page 23. Audit fees to be charged to further education colleges are expected to increase by 57.5 per cent from 2022-23 to 2023-24. Can you explain why there will be such a significant increase in the fees to be paid by that sector in particular?

Public Audit Committee

Major Information and Communications Technology Projects

Meeting date: 8 December 2022

Sharon Dowey

You said that the system did not crash, but the person in the street who did not get access would have thought that it had. Did you not expect to get everybody applying for that payment at the same time? It was widely advertised in advance, and we were all told to advertise it on social media. You would have been expecting to have 150,000 applications. Should you not therefore have done things in a different way?

Public Audit Committee

Major Information and Communications Technology Projects

Meeting date: 8 December 2022

Sharon Dowey

So none of it is automatic.