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Seòmar agus comataidhean

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 4 May 2021
  6. Current session: 13 May 2021 to 8 April 2026
  7. Session 6: 13 May 2021 to 8 April 2026
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Displaying 2810 contributions

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Economy and Fair Work Committee

Economic Recovery

Meeting date: 1 September 2021

Colin Beattie

Perhaps Carolyn Currie can comment on supply chains and skills shortages.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

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

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

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

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

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

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

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

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

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.  

13:32 On resuming—  

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

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

Interests

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

Interests

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

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

Meeting date: 1 September 2021

Colin Beattie

I call Sharon Dowey. Please keep the questions and answers fairly concise, as time is tight.