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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 3 August 2025
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Displaying 2597 contributions

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Meeting of the Commission

“Quality of public audit in Scotland: Annual report 2024/25â€

Meeting date: 23 June 2025

Colin Beattie

Under agenda item 2, our final evidence session this morning is on Audit Scotland’s “Quality of public audit in Scotland: Annual report 2024/25â€. From Audit Scotland, I welcome back to the meeting Colin Crosby, chair of the board; Stephen Boyle, Auditor General for Scotland; Vicki Bibby, chief operating officer; and Owen Smith, interim audit director for audit quality and appointments. I open up the session to questions from members.

Meeting of the Commission

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

Meeting date: 23 June 2025

Colin Beattie

Continuing on some of that trend, I noticed that Audit Scotland is a relatively small body but has five officers who are paid in excess of £100,000, which is the magic figure that people look at these days. Is that disproportionate?

Meeting of the Commission

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

Meeting date: 23 June 2025

Colin Beattie

Thank you.

As members have no further questions that they would like to ask, I thank Colin Crosby, the Auditor General, Vicki Bibby and Stuart Dennis for their evidence this morning. We will probably have a few follow-up questions to write to you with in due course.

I will suspend the meeting to allow a changeover of witnesses and to take a five-minute break.

11:36 Meeting suspended.  

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Meeting of the Commission

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

Meeting date: 23 June 2025

Colin Beattie

From Alexander Sloan, I welcome to the meeting David Jeffcoat, who is a partner, and Jillian So, who is the audit and accounts manager. I do not know whether either of you wants to make any comments at the beginning.

Meeting of the Commission

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

Meeting date: 23 June 2025

Colin Beattie

Surely that makes it quite difficult to budget. If ad hoc decisions are being taken by the audit teams, how do you get any accuracy in your budgeting?

Meeting of the Commission

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

Meeting date: 23 June 2025

Colin Beattie

As I said, I have one or two points for clarification. We have talked about travel and subsistence and, in the past, we have used that as an indicator for remote working on audit. There is a small increase over last year, but substantially it remains a low figure. Can you give an indication of the percentage of audits that are now being done remotely? Has that become embedded in your processes? What are the risks?

Meeting of the Commission

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

Meeting date: 23 June 2025

Colin Beattie

I am still looking at staff. Page 51 shows that the turnover rate for staff has continued to increase year on year, from 9.02 per cent in 2022-23, to 9.33 per cent in 2023-24 and to 10.09 per cent in 2024-25. What are the reasons behind that?

11:30  

Meeting of the Commission

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

Meeting date: 23 June 2025

Colin Beattie

I am looking at page 49. It is hard to tell how far this affects the five who are at the top, but I see that, in 2023-24, there was an 8 per cent increase in what the highest-paid individual was paid and a 6 per cent increase this past year. However, staff this year got 2.5 per cent. Was there some element of salary compression in there that had to be adjusted?

Meeting of the Commission

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

Meeting date: 23 June 2025

Colin Beattie

How does managing your recurring costs by managing vacancy levels equate with the substantial increase in the cost of temporary staff? That seems like you are saving with one hand and paying out with the other.

Meeting of the Commission

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

Meeting date: 23 June 2025

Colin Beattie

I have one final question. Under “Other provisions†on page 91, the report says that

“In financial year 2021/22, a provision was raised to meet a legal obligation to rebate audit fees for an element of our ‘pooled cost’ charges.â€

It goes on to say the obligation was “released†in 2024-25. Can you remind me what that was?