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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 21 March 2025
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Displaying 1097 contributions

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Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

Meeting date: 1 September 2021

Sharon Dowey

Alexander Sloan’s work on the audit of Audit Scotland’s annual report and accounts was delivered remotely during the period of Government restrictions and guidance to work at home where possible. Will you tell us about the changes to Alexander Sloan’s approach to the audit, to allow us to understand the challenges that remote auditing presents, and the impact that it had on the audit?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

Meeting date: 1 September 2021

Sharon Dowey

Has working remotely led to any beneficial innovations in the audit process that could be adapted going forward?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

Meeting date: 1 September 2021

Sharon Dowey

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?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

Meeting date: 1 September 2021

Sharon Dowey

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?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

Meeting date: 1 September 2021

Sharon Dowey

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?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

Meeting date: 1 September 2021

Sharon Dowey

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?

Public Audit Committee

Interests

Meeting date: 23 June 2021

Sharon Dowey

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