Seòmar agus comataidhean

I am conscious of the time. I have another couple of questions, but I propose to send them to Audit Scotland through the clerks, then we will circulate the responses when they are received.

I see that members have no other comments or questions, but I also see that Stephen Boyle has put an R in the chat box. Do you want to say something?

That brings me to my next question. You are looking for a further 1.5 posts in 2022-23. How many of the posts that you recruited to in 2021-22 related to the global health emergency? If most of them were recruited in response to that, as opposed to the additional work and responsibilities that you are taking on anyway, can we expect the number of permanent posts to reduce over time as the effect of Covid-19 reduces and we see a recovery?

Thank you, Auditor General. I remind witnesses and members that they should pause briefly before they start to speak to ensure that the broadcasting team has time to switch on their microphone. Any member who has a supplementary to a question should type R in the chat box, and I will bring them in as soon as I can. As always, I would be grateful if questions and answers could be kept as tight as possible.

Auditor General, this non-cash accounting adjustment seems to come up every year, regular as clockwork. In fact, I cannot remember when it last went the other way. With regard to the Lothian Pension Fund, you have stated that you have had some discussions with the Scottish Government, but are we satisfied that the previously agreed arrangements with HM Treasury remain in place to meet the pension adjustment?

Would you like to come in, as the Auditor General suggested?

I will bring in Daniel Johnson for a supplementary question.

So, in simple terms, we would expect the number of permanent posts to reduce over time.

Good morning, and welcome to the second meeting in 2021 of the Scottish Commission for Public Audit. Agenda item 1 is to seek the agreement of members to take agenda items 4 and 5 in private. If any member disagrees, please type N in the chat function. Are we agreed?

No member has objected, therefore we are agreed.

Agenda item 2 is consideration of Audit Scotland’s spring budget revision 2021-22 budget adjustment. Members have a copy of the spring budget revision budget adjustment in their meeting papers. I welcome Alan Alexander, chair of the board of Audit Scotland; Stephen Boyle, the Auditor General for Scotland; Martin Walker, acting director of corporate services at Audit Scotland; and Stuart Dennis, corporate finance manager at Audit Scotland.

I put on record the commission’s thanks to Diane McGiffen, who has recently left her role as chief operating officer of Audit Scotland. She is taking up a new position as chief executive of the Law Society of Scotland. I am sure that everyone will join me in thanking Diane for all her work over the past 20 years and wishing her well in her new role. With Diane’s departure, I welcome Martin Walker to his first appearance before the commission in his role as acting director of corporate services.

I invite Alan Alexander and then the Auditor General to make any short introductory remarks.

Okay. That is grand.

I ask people to be tight with their questions and answers, because we are running over time.