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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 2 August 2025
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Displaying 2597 contributions

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Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor鈥檚 Report on the Accounts

Meeting date: 23 June 2025

Colin Beattie

Good morning, everyone. Welcome to the first meeting in 2025 of the Scottish Commission for Public Audit. We have received apologies from Daniel Johnson.

The first agenda item is to take evidence on Audit Scotland鈥檚 annual report and accounts for the year to 31 March 2025, as well the auditor鈥檚 report on the accounts. Members can find copies of those documents, as well as a management letter from Alexander Sloan LLP, in paper 1 of the meeting papers.

From Audit Scotland, I welcome Colin Crosby, who is the chair of the board; Stephen Boyle, who is the Auditor General for Scotland; Vicki Bibby, who is the chief operating officer; and Stuart Dennis, who is the corporate finance manager. I understand that this is the last meeting of the commission that Stuart Dennis will attend as he is due to retire soon. I express the commission鈥檚 thanks to him for his work over the years, and wish him a long and happy retirement.

I invite Colin Crosby 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 2025 and Auditor鈥檚 Report on the Accounts

Meeting date: 23 June 2025

Colin Beattie

You said that managing the vacancy levels has no impact on operational efficiency and so on. Does that imply that you do not actually need these extra bodies, to ask an obvious question?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor鈥檚 Report on the Accounts

Meeting date: 23 June 2025

Colin Beattie

Was that the first one?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor鈥檚 Report on the Accounts

Meeting date: 23 June 2025

Colin Beattie

As no members have any questions, I thank David Jeffcoat and Jillian So for being here today. We will have a short suspension for a changeover of witnesses.

11:50 Meeting suspended.  

11:52&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 2025 and Auditor鈥檚 Report on the Accounts

Meeting date: 23 June 2025

Colin Beattie

I will ask a daft question. Page 21 says:

鈥淲e completed changes to our physical workplaces by reducing the size of our Edinburgh office, while creating more space in Glasgow. This will deliver 拢2.2 million in savings鈥.

Why not Paisley instead of Glasgow鈥攐r Livingston, where it would be even cheaper?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor鈥檚 Report on the Accounts

Meeting date: 23 June 2025

Colin Beattie

Accounting judgments require detailed consideration and scrutiny by auditors. Can you confirm that you are content with the judgments made by Audit Scotland and the disclosure of those in the annual report and accounts?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor鈥檚 Report on the Accounts

Meeting date: 23 June 2025

Colin Beattie

Before others come in, I have a question. If there was no credit from pensions, what would be the underlying status?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor鈥檚 Report on the Accounts

Meeting date: 23 June 2025

Colin Beattie

I believe that you did a remote audit.

Meeting of the Commission

鈥淨uality of public audit in Scotland: Annual report 2024/25鈥

Meeting date: 23 June 2025

Colin Beattie

You are quite correct. Time is tight, and I ask for questions and answers to be tight, too.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2025 and Auditor鈥檚 Report on the Accounts

Meeting date: 23 June 2025

Colin Beattie

I have a few questions but first I ask members whether they have any follow-on questions .