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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 20 April 2025
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Displaying 757 contributions

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Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: 28 June 2023

Daniel Johnson

I just want to ask a couple of broader questions. There has been the resignation of William Moyes from the Accounts Commission. Has this point in time been used to reflect on the fact that we have parallel structures, certainly in terms of statute? I always reflect on that when I read your reports. I am not sure that someone coming fresh to an annual report would necessarily see the hard distinction. Is there, from Audit Scotland’s perspective, a discussion to be had, in advance of a new permanent appointment, about how the two entities will move forward and interoperate?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: 28 June 2023

Daniel Johnson

I will ask a final question. I will do a Daniel Johnson special and ask a very left-field question. We have had some discussion about how different accounting treatments for leases have impacted on your accounts. I think that there are a number of quite challenging things coming down the line. There has been a lot of discussion about generative artificial intelligence. There are also questions about carbon accounting. What are your thoughts, collectively, on those issues—but not limited to them—and how they might impact on your work in the future? How are you tracking them? Are they on your radar and are resources being allocated to thinking about these potentially big changes?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: 28 June 2023

Daniel Johnson

I was going by the median remuneration that is cited on page 51 of the annual report and accounts. I understand what you say about the pay award, but your median pay has increased by only 2 per cent.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: 28 June 2023

Daniel Johnson

Thank you. In the interests of time, I will leave it there.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: 28 June 2023

Daniel Johnson

You mean small “i” independence.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: 28 June 2023

Daniel Johnson

There was a fair bit of discussion about the new accounting treatments for leases, which accounted for quite a big decrease in things such as transport costs. Do you feel that those have been treated adequately, and are those the differences that you would expect, given the application of the new standards?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: 28 June 2023

Daniel Johnson

Are you confident that that has all been applied as you would expect?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: 28 June 2023

Daniel Johnson

Perfect. Thank you.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: 28 June 2023

Daniel Johnson

Yes but, just to be clear, median remuneration went from £45,197 to £46,226, and that delta of around £1,000 is 2 per cent. I understand that those are all different cuts of the pie, and I do not dispute what you are saying, but it does not contradict what I was putting out there.

In the interests of time, we need to move on, so I have one last question, which is about pension contributions. Without wishing to point to anyone in particular at the table, I note that, in 2022-23, there was a £198,000 pension contribution made for Vicki Bibby and similarly, in the previous year, there was a £144,000 pension contribution to Antony Clark. Those figures are very high, certainly in comparison with annual salaries. I understand that there might be technical reasons, but I would be keen to get the explanation on the record so that we understand what is going on there.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts

Meeting date: 28 June 2023

Daniel Johnson

Professor Alexander set out very well the context that everyone has operated in. The cost of living crisis is still with us, and inflation remains stubborn at 10 per cent, much to the surprise of various forecasters. However, your total resource requirement was £1 million under what was forecast. That in itself is somewhat surprising.

Could Stephen Boyle set out why that was the case? My understanding is that the majority of that was to do with staff underspend but, given the pay pressures, we might find that surprising. Do you apply underspend thresholds to the forecasts? Can you talk us through why and how you go about the forecasts, and whether they were correct?