Seòmar agus comataidhean

Were you satisfied with those figures and how the matter was handled?

Thank you. Do members have any questions?

Members indicated disagreement.

Before he does, perhaps I can give him the full question to answer. Given what you have just said, Auditor General, when you state in your report that remote audit costs 25 per cent more, it does not say that that is a netted-off figure, with travel and all the rest of it being discounted. I assume that the 25 per cent is an absolute figure that takes everything into account.

But the 25 per cent is a net figure.

I will talk about what you have highlighted. In the accounts, you have work in progress of about £1.5 million. Obviously, that is money that you have not received. I presume that part of the extra funds that came through last year for you was used to help your cash flow to bridge that gap until you get the money in and that that money will come to you in the not-too-distant future as you catch up, so you will have a surplus at that point. I also presume that, leaving aside the possibility that you might make another proposal for more money at the end of the year—we will deal with that when it comes—that surplus will go back to the Scottish Government’s consolidated fund.

What I ask is that, at the end of the year, when you make the budget calculations that you will then bring to the commission, you make it absolutely clear how that money is being treated, how much is still needed for cash flow and how much is going back into the consolidated fund. If, at that point, you have to ask for additional funds, we will have to look at that as a separate issue.

In that case, I close the meeting. I thank everybody for attending the Scottish Commission for Public Audit.

It was not just that. We understand the pension costs, and they are not revenue related. The revenue-related costs that Audit Scotland received in addition were, if I remember correctly, fairly close to a record in terms of the size of the increase that it received.

Were you satisfied with the deployment of the funds?

Good morning and welcome to the first meeting in 2022 of the Scottish Commission for Public Audit. I remind members and witnesses to be concise and to the point in their questions and answers, because that will be very helpful time-wise. I ask that everyone ensures that their electronic mobile devices are switched to silent.

Agenda item 1, which is the only item on our agenda today, is consideration of Audit Scotland’s annual report and accounts for the year to 31 March 2022 and the auditor’s report on the accounts. Members have copies of those documents, as well as a management letter from Alexander Sloan, in their meeting papers.

I welcome to the meeting Professor Alan Alexander, chair of the board of Audit Scotland; Stephen Boyle, the Auditor General for Scotland and the accountable officer for Audit Scotland; Martin Walker, acting director of corporate services at Audit Scotland; and Stuart Dennis, corporate finance manager at Audit Scotland.

I ask, first, Alan Alexander and then the Auditor General to make short introductory statements.