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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

As there are no further questions from members, I thank the witnesses for their attendance of this portion of the meeting, and I call for a short suspension so that we can change witnesses.

11:30 Meeting suspended.  

11:32&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 2024

Meeting date: 24 June 2024

Colin Beattie

You touched on adjustments to the accounts. On page 8 of your audit report, you set out the adjustments that were identified in the audit and processed in the financial statements. One of the entries was for 拢114,000 and has an impact on Audit Scotland鈥檚 expenditure. Will you explain the basis of that adjustment and how it was identified?

Meeting of the Commission

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

Meeting date: 24 June 2024

Colin Beattie

I have one other point. At the very beginning of the process, we raised the question of the approval for the 拢6.27 million sum. That is a significant sum, and you have probably looked at the approval process. I am told that that was first raised in summer last year. Did you become aware at any point up to the conclusion of the accounts of that and of the deviation from the approval process?

Public Audit Committee

Section 23 Report: 鈥淣HS in Scotland 2023鈥

Meeting date: 20 June 2024

Colin Beattie

Thank you.

Public Audit Committee

Section 23 Report: 鈥淣HS in Scotland 2023鈥

Meeting date: 20 June 2024

Colin Beattie

I will touch on your point about ability to read financial reports. I would have expected that a non-executive would have certain basic skills, including being able to read a balance sheet, for example. What are the base skills that you would expect a non-executive director to have? I realise that when someone comes to the NHS as a non-exec there are certain peculiarities that they would have to get their heads around, which is why they need training and development in order to be most effective in that environment. However, there must be base skills that you would look for that would ensure that they are able to cope with the role.

Public Audit Committee

Section 23 Report: 鈥淣HS in Scotland 2023鈥

Meeting date: 20 June 2024

Colin Beattie

If the revised blueprint was published in November 2022, why was it March 2024 before any action was taken?

Public Audit Committee

Section 23 Report: 鈥淣HS in Scotland 2023鈥

Meeting date: 20 June 2024

Colin Beattie

Have the boards come up with significant areas for improvement?

Public Audit Committee

Section 23 Report: 鈥淣HS in Scotland 2023鈥

Meeting date: 20 June 2024

Colin Beattie

I will move to something a bit different, boards are being asked to find recurring savings of 3 per cent. How is the Scottish Government supporting boards to achieve that? At this point, it must be incredibly difficult to achieve that; I cannot remember the last time that boards were not asked to find recurring savings.

Public Audit Committee

Section 23 Report: 鈥淣HS in Scotland 2023鈥

Meeting date: 20 June 2024

Colin Beattie

I am thinking of expensive vacancies, such as consultant vacancies, because greater savings could be made by sliding the marker a bit further into the future.

Public Audit Committee

Section 23 Report: 鈥淣HS in Scotland 2023鈥

Meeting date: 20 June 2024

Colin Beattie

Where are you with implementation of the revised edition of 鈥淭he Blueprint for Good Governance in NHS Scotland鈥?