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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 19 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 2024

Meeting date: 24 June 2024

Colin Beattie

So, you are only interested in the cash side and not in any notional figures.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

Meeting date: 24 June 2024

Colin Beattie

Members have no further questions, so I thank you for your attendance. We will suspend briefly for change of witnesses.

11:43 Meeting suspended.  

11:46&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

鈥淨uality of public audit in Scotland: Annual report 2023/24鈥

Meeting date: 24 June 2024

Colin Beattie

Agenda item 4 is to take evidence on 鈥淨uality of public audit in Scotland: Annual report 2023-24鈥. This is our final evidence session today. I welcome back from Audit Scotland Alan Alexander, chair of the board; Stephen Boyle, Auditor General for Scotland; and Vicki Bibby, chief operating officer. I also welcome Owen Smith, who is senior manager, audit quality and appointments at Audit Scotland.

We will move straight to questions. From looking at the different themes and the suggestions that have been made, to what extent have the 2022-23 recommendations been actioned, given the decrease in the results that has been identified in 2023-24?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

Meeting date: 24 June 2024

Colin Beattie

It would be helpful if members of the commission could get a short briefing on how that works and how it impacts on the balance sheet.

10:15  

Meeting of the Commission

Interests

Meeting date: 24 June 2024

Colin Beattie

Good morning, and welcome to the first meeting in 2024 of the Scottish Commission for Public Audit. We have received apologies from Daniel Johnson. I welcome Jamie Greene as a member of the commission. He is replacing Sharon Dowey, whom I thank for her contribution in her role as deputy chair of the SCPA.

Under the first agenda item, I ask Jamie Greene to declare any interests that are relevant to the commission鈥檚 work.

Meeting of the Commission

Deputy Chair

Meeting date: 24 June 2024

Colin Beattie

Under the second agenda item, the commission鈥檚 task is to choose a deputy chair. I nominate Jamie Greene for the role. Are members content to choose Jamie Greene for the role of deputy chair?

Jamie Greene was chosen as deputy chair.

Meeting of the Commission

鈥淨uality of public audit in Scotland: Annual report 2023/24鈥

Meeting date: 24 June 2024

Colin Beattie

As there are no other questions from members, I will bring the meeting to a close. In doing so, I acknowledge that this is the last meeting that Professor Alan Alexander will attend as chair of the board. I thank him for his significant contribution over a number of years.

Meeting of the Commission

Deputy Chair

Meeting date: 24 June 2024

Colin Beattie

I congratulate Jamie on his appointment.

Meeting of the Commission

鈥淨uality of public audit in Scotland: Annual report 2023/24鈥

Meeting date: 24 June 2024

Colin Beattie

Thank you.

Meeting closed at 12:25.  

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

Meeting date: 24 June 2024

Colin Beattie

Does the change in accounting processes cover all leases of any description?