Seòmar agus comataidhean

Okay. On Audit Scotland’s work programme, we know the reasons for the change of focus—that is because of the impact of the pandemic. Can you provide us with further information on how parts of the former work programme were identified as suitable for deferment or cancellation? How does the board assure itself that any risks or issues in those areas have not subsequently deteriorated?

I will move on to internal audit arrangements. On page 37, Audit Scotland confirms that five of the six internal audits in 2020-21 achieved substantial assurance. Will you give us further information on the reasons for and the response to the one internal audit that received a reasonable assurance conclusion from BDO?

Okay. Let us jump on to the year-end financial position. Will you give a further explanation about why the final budget position, identified as £1.5 million in January 2021, improved significantly by March 2021? Was the funding that was made available but not required returned to the Scottish consolidated fund? Will the £1 million savings that occurred in 2020-21 be made in subsequent years or were they a one-off?

No bother. On the year-end financial position, the final budget position, identified as £1.5 million in January 2021, had improved significantly by March of that year. Was the funding that had been made available but which was not then required returned to the Scottish consolidated fund? Moreover, will the £1 million in savings delivered in 2020-21, as shown on page 30 of the report, recur in subsequent years, or are they just a one-off underspend due, perhaps, to the pandemic?

I own a heritable property. I have no other interests to declare.