The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 2810 contributions
Economy and Fair Work Committee
Meeting date: 1 September 2021
Colin Beattie
Perhaps Carolyn Currie can comment on supply chains and skills shortages.
Meeting of the Commission
Meeting date: 1 September 2021
Colin Beattie
I have one or two questions. I am conscious that we may not get through them all by 1.30, which is our drop-dead time.
The first question is about working remotely. What impact has it had on staff and their ability to deliver the financial audits and the performance audit work programme to a high standard?
Meeting of the Commission
Meeting date: 1 September 2021
Colin Beattie
I welcome to the meeting our second panel of witnesses: Steven Cunningham, partner, and Jillian So, audit and accounts manager, Alexander Sloan. I invite members to direct questions to Steven, and he will bring Jillian in as appropriate.
I will ask a couple of initial questions for the purposes of the Official Report. Will Alexander Sloan confirm that it has received all the necessary information and explanations that it requires to form its opinion on the financial statements?
Meeting of the Commission
Meeting date: 1 September 2021
Colin Beattie
Steven, would you like to add anything before we draw the session to a close?
Meeting of the Commission
Meeting date: 1 September 2021
Colin Beattie
In that case, I thank you both for your attendance. We will move into private session.
13:42 Meeting continued in private until 13:58.Meeting of the Commission
Meeting date: 1 September 2021
Colin Beattie
We have come to the end of our time for this evidence session, but there are still one or two questions that I would certainly like to ask and which we will send you in writing, if you would be so kind as to come back to us on them.
I thank the witnesses and suspend the meeting for a few minutes so that we can set up the next panel.
13:32 Meeting suspended.Meeting of the Commission
Meeting date: 1 September 2021
Colin Beattie
Thank you for that additional reassurance. I have one other question. Audit Scotland has made certain accounting estimates that are material to the overall income and expenditure in 2020-21. Work in progress of £1.287 million is included as income on the basis of a judgment of work completed but not yet charged to audited bodies. Audit Scotland also created a Covid-19 provision at a cost of £886,000, which is a judgment of extra fees that are payable to external firms due to the additional time spent on the audit of certain public bodies.
Those estimates require detailed consideration and scrutiny by the auditors, so I would like you to confirm that you are content with the judgments made by Audit Scotland and their disclosure in the annual report and accounts.
Meeting of the Commission
Meeting date: 1 September 2021
Colin Beattie
In that regard, I am on the audit committee of the National Mining Museum Scotland.
It seems that no one else has any audit roles that they wish to declare.
Meeting of the Commission
Meeting date: 1 September 2021
Colin Beattie
Good afternoon, and welcome to the first meeting in session 6 of the Scottish Commission for Public Audit. As the oldest member of the commission, I have the pleasure of chairing this meeting until we formally choose the chair.
Agenda item 1 is declarations of interests. Each of us has to declare any interests that are relevant to the commission’s work. Background information is provided in paper 1.
I have no relevant interests to declare.
Meeting of the Commission
Meeting date: 1 September 2021
Colin Beattie
I call Sharon Dowey. Please keep the questions and answers fairly concise, as time is tight.