Seòmar agus comataidhean

Good morning. From Alexander Sloan, I welcome to the meeting David Jeffcoat, who is a partner, and Jillian So, who is an audit and accounts manager. Would you like to make an opening statement?

The SCPA welcomes the positive audit report that has been received from Alexander Sloan CA and the unmodified audit opinion that has been placed in Audit Scotland’s 2022-23 annual report and accounts. For completeness and for the Official Report, can you confirm that you have received all the necessary information and explanations that you require to form your opinion on the financial statements?

Can you confirm that you are content with the judgments that have been made by Audit Scotland and the disclosure of those in the annual audit and accounts?

Under agenda item 2, we will take evidence on Audit Scotland’s annual report and accounts for the year to 31 March 2023 and the auditor’s report on the accounts.

I welcome to the meeting our witnesses from Audit Scotland: Professor Alan Alexander is chair of the board; Stephen Boyle is the Auditor General for Scotland; Vicki Bibby is its chief operating officer; Martin Walker is the director of corporate support; and Stuart Dennis is the corporate finance manager.

I invite Professor Alexander and the Auditor General to make short introductory statements.

Do any members have any final questions?

Are there any final questions? Mark Ruskell?

In that case, I will finish by thanking Professor Alexander, the Auditor General, Vicki Bibby, Martin Walker and Stuart Dennis for their evidence today. We will now have a short suspension while we change witnesses.

Thank you. I have one final question. You will have heard the evidence earlier from Audit Scotland. Is Alexander Sloan also experiencing delays to the completion of financial audits?

I will ask about best value auditing. The report says that Audit Scotland has

“developed a new model of integrating Best Value into councils’ annual audits.”

As best value audits were performed as separate audit projects until this year, to what extent will the new model contribute to effectiveness and efficiency not just for audit teams but for audited bodies?

I will move on to the property portfolio. On page 24 of the annual report, Audit Scotland reports that it

“began a review of our premises to consider our future needs”.

Can you provide an update on that review of Audit Scotland’s use of its premises and a likely timescale for its completion? Could you also explain why actual rent and rate costs were less than was budgeted for and why they fell from those that were reported in the previous year?