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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 1 July 2025
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Displaying 2374 contributions

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Meeting of the Commission

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

Meeting date: 28 June 2023

Mark Ruskell

Mr Boyle mentioned the great retiral trend in society and the number of retirals in your organisation. To counter that, I notice that you have 48 trainees coming in. I am interested to hear briefly about the impact that that will have on the organisation. Also, how do you retain trainees? A person could come into Audit Scotland saying, “This is great. I can learn on the job here and then take those skills and go anywhere in the sector.”

Meeting of the Commission

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

Meeting date: 28 June 2023

Mark Ruskell

No, thanks.

Meeting of the Commission

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

Meeting date: 28 June 2023

Mark Ruskell

Thank you for that. That was useful. My last question is about the 80 per cent good compliance target. What are your thoughts on that? Is it too low?

Meeting of the Commission

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

Meeting date: 28 June 2023

Mark Ruskell

It is useful to get that temperature check in terms of what your staff feel.

I will move on to another area that I think has come out of staff surveys. We understand that, in responding to surveys, the in-house teams have indicated that they feel that they do not have enough time and resources to complete audits, which perhaps compares unfavourably with other auditing firms. To what extent do you accept that? What are the underlying reasons for the difference between Audit Scotland and other auditing firms? What action should or could you take on the back of that response to the surveys?

Meeting of the Commission

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

Meeting date: 28 June 2023

Mark Ruskell

[Inaudible.]—instead of just saying, “We haven’t got the time to do this”, say, “Okay, how do we do this in a more efficient or productive way? How do we marshal ourselves in a way that can deliver benefits and reduce pressure?”

Meeting of the Commission

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

Meeting date: 28 June 2023

Mark Ruskell

So, you could go north of 80 per cent but not up to 100 per cent. Is that quite a blind measurement? Should we be looking at something a bit more detailed within that, given the nature of the audits?

Meeting of the Commission

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

Meeting date: 28 June 2023

Mark Ruskell

Organisations are now having to consider what they should move towards in the medium to long term, and they are having to make final decisions on leases. I am interested in what your staff and your trainees think about that. What kind of workplace do they want to work in?

Net Zero, Energy and Transport Committee

Scottish Government Priorities

Meeting date: 27 June 2023

Mark Ruskell

I will move on to the UK’s Retained EU Law (Revocation and Reform) Bill. We are now aware of the timescale and of the Scottish Government’s concerns about schedule 1 and the list of retained EU laws that are proposed to be revoked. What are your comments on the laws in schedule 1? What is your overall impression of the bill?

Net Zero, Energy and Transport Committee

Scottish Government Priorities

Meeting date: 27 June 2023

Mark Ruskell

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Net Zero, Energy and Transport Committee

United Kingdom Subordinate Legislation

Meeting date: 27 June 2023

Mark Ruskell

My understanding is that, in the past, there has been a memorandum of understanding between the Scottish Government and the Ministry of Defence on a range of areas, most notably environmental compliance, habitats regulations, environmental management and that side of things. Obviously, this strays more into health and safety. It is clear that there is environmental compliance in the Ministry of Defence, but scrutinising that is pretty hard. This is another example of that. Such examples come up from time to time.