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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 April 2025
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Displaying 757 contributions

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Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

That would be helpful. Certainly in a previous life, I was used to a utilisation rate of between 60 and 80 per cent. It would be interesting and useful to know what parameters you are using.

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

Okay. Thank you very much. [Interruption.] I obviously have the chair looking at that now; I am finished, chair.

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

I have probably used up more than my time, but I will ask one very blunt, bottom-line question. The overall budget request of £34.9 million represents a 4.8 per cent increase on your previous year’s budget. That 4.8 per cent seems incredibly close to the gross domestic product deflator of 4.8 per cent for the coming financial year. I want to understand whether that was your starting point or is it a bottom-up? I hope you do not mind my asking this question. I am sure that auditors would agree with me that you should always take a closer look at coincidences when they occur and when numbers seem to match each other.

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

I have just one final question and I am afraid that it is a bit of a cheeky one, to be honest. I could not help but note on page 22 what looks awfully like a rate card to me. What is your target number of chargeable hours per year for a chargeable person, for a whole-time equivalent? I know that, even if it is not expressed in those terms, that issue will be at the forefront of your minds when you are constructing rate cards.

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

My question is not about individual firms and your comparison to them, but to the profession as a whole. Given that it is a regulated profession and that there are industry bodies, I assume that industry-wide salary surveys are carried out. Do you use those and do you undertake a formal benchmarking process? If so, could you set out how that operates?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

There are obviously benchmarks. I could not find the most recent figures, but the previous year that Hays produced was, I think, 3 per cent. It would be useful to understand where Audit Scotland stands on that and, indeed, your rationale for when you step away, which is ultimately the purpose of a benchmarking exercise.

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

If you have been running at 6 per cent, is 2 per cent a safe assumption?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

I could ask more questions about the assumptions and your people budget line, but in the interests of time I will move on.

Given that the question of a contingency has been raised, can I ask you for some further details about how the £500,000 figure—that is not an exact quote—has been arrived at? Is that derived from your risk register? If not, what is the methodology for how it is arrived at? What proportion of the contingency is ascribed to the potential risks around salary costs and salary increases?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

With the revised standards, it takes more effort to get to that point for colleges than it does for other bodies. Fundamentally, is that what you are saying? That then reflects the bids that you get from the private sector. Is that the fundamental driver?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Daniel Johnson

Yes. Are you able to share with the commission in writing the standards that have driven the increase? I will not ask you to enumerate them now.