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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 11 August 2025
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Displaying 2597 contributions

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Meeting of the Commission

Audit Scotland Spring Budget Revision 2021-22 Budget Adjustment

Meeting date: 22 December 2021

Colin Beattie

As no other member has indicated that they wish to ask questions on the spring budget revision, I thank the witnesses for their evidence.

Meeting of the Commission

Audit Scotland Budget Proposal 2022-23

Meeting date: 22 December 2021

Colin Beattie

Agenda item 3 is consideration of Audit Scotland’s budget proposal for 2022-23. Members have a copy of the budget proposal in their papers. We have the same witnesses for this agenda item. I invite Alan Alexander, the chair of the board, to make short introductory remarks, followed by the Auditor General.

Meeting of the Commission

Audit Scotland Budget Proposal 2022-23

Meeting date: 22 December 2021

Colin Beattie

To my mind, contingency funding is a one-off; it is not used for a recurring expense, which seems to be what most of your contingency is being utilised for. When you asked for contingency, would there not have been merit in your saying that you were not asking for funding in case something happened or there was unexpected or half-expected expenditure? You knew that additional staffing was needed. Why did you not just apply for that in the budget?

Meeting of the Commission

Audit Scotland Budget Proposal 2022-23

Meeting date: 22 December 2021

Colin Beattie

That brings me to my next question. You are looking for a further 1.5 posts in 2022-23. How many of the posts that you recruited to in 2021-22 related to the global health emergency? If most of them were recruited in response to that, as opposed to the additional work and responsibilities that you are taking on anyway, can we expect the number of permanent posts to reduce over time as the effect of Covid-19 reduces and we see a recovery?

Meeting of the Commission

Audit Scotland Spring Budget Revision 2021-22 Budget Adjustment

Meeting date: 22 December 2021

Colin Beattie

Thank you, Auditor General. I remind witnesses and members that they should pause briefly before they start to speak to ensure that the broadcasting team has time to switch on their microphone. Any member who has a supplementary to a question should type R in the chat box, and I will bring them in as soon as I can. As always, I would be grateful if questions and answers could be kept as tight as possible.

Auditor General, this non-cash accounting adjustment seems to come up every year, regular as clockwork. In fact, I cannot remember when it last went the other way. With regard to the Lothian Pension Fund, you have stated that you have had some discussions with the Scottish Government, but are we satisfied that the previously agreed arrangements with HM Treasury remain in place to meet the pension adjustment?

Meeting of the Commission

Audit Scotland Budget Proposal 2022-23

Meeting date: 22 December 2021

Colin Beattie

Would you like to come in, as the Auditor General suggested?

Meeting of the Commission

Audit Scotland Budget Proposal 2022-23

Meeting date: 22 December 2021

Colin Beattie

So, in simple terms, we would expect the number of permanent posts to reduce over time.

Meeting of the Commission

Audit Scotland Spring Budget Revision 2021-22 Budget Adjustment

Meeting date: 22 December 2021

Colin Beattie

I just want to clarify something in my own mind. I have this vision of a big pot of liabilities taken from all four nations sitting down at the Treasury in Westminster. How is that accounted for?

Meeting of the Commission

Audit Scotland Spring Budget Revision 2021-22 Budget Adjustment

Meeting date: 22 December 2021

Colin Beattie

Thank you. I call Mark Ruskell.

Meeting of the Commission

Audit Scotland Budget Proposal 2022-23

Meeting date: 22 December 2021

Colin Beattie

Thank you, Auditor General.

I will ask the first question. Back in January 2021, the Scottish Commission for Public Audit approved your budget proposal for 2021-22, which included a request for an increase in contingency to £2.4 million, to implement

“a long-term sustainable resource programme”

to meet the needs and demands of public audit. I will not go through it line by line to talk about what has been allocated to what, but you said then:

“If we identify any potential underspend against this budget allocation, we will indicate this at the earliest opportunity for a return to the Scottish Consolidated Fund.”

You gave that undertaking. The latest management contingency update letter appears to suggest that £107,000 of non-recurring surplus has been used to secure “time limited external support”.

In relation to the £500,000 management contingency that is sought for 2022-23, will you expand on the types of unplanned financial risk for which it could be used? Will any underspend be returned to the Scottish consolidated fund? Basically, why have you not returned the surplus money from last year? Will you give the same undertaking this year?