To ask the Scottish Executive what scrutiny measures are in place to ensure that the Scottish Qualifications Authority is transparent and provides value for money.
As an executive non-departmentalpublic body (NDPB), the Scottish Qualifications Authority (SQA) is fullyaccountable to ministers and the Scottish Parliament for the money it spendsand the services it provides. As an NDPB the SQA must operate within aframework of controls which is monitored and enforced through a sponsor team inthe Scottish Government’s Schools Directorate. The framework compriseslegislative measures and a number of sets of guidance including the ScottishPublic Finance Manual and a Management Statement and Financial Memorandum.Under the framework all NDPBs are required, among other things, to make anexplicit commitment to openness and to deliver value for money.
The SQA haspublicly declared that it is committed to openness, transparency and the publicinterest in the exercise of its functions. It demonstrates this commitment bypublishing Board minutes, corporate plans, annual reports, annual accounts andother corporate and operational documents. The SQA also fully recognises andembraces its obligations under the Freedom of Information (Scotland) Act 2002 and has made clear the internal policiesit has established to meet these obligations.
The SQA’s statutoryauditor is the Auditor General for Scotland (AGS), who is responsible to the Scottish Parliament for ensuring propriety and value for money in thespending of public funds. The Auditor General has currently appointedAudit Scotland to undertake the annual audit of SQA’saccounts in order to ensure that they present a true and fair view of SQA’sfinancial affairs. Once the SQA’s accounts have been audited and the AGS hasconsidered the results of the audit the accounts are laid before Parliament. TheAuditor General may also undertake investigations into the use of resources bySQA and whether they achieve economy, efficiency and effectiveness. The AuditorGeneral published the results of his review of SQA’s performance managementarrangements in November 2006.
The chief executiveof the SQA is also its accountable officer and as such has a specific, personalresponsibility for the propriety and regularity of the SQA’s public finances. Asaccountable officer, the chief executive is responsible for ensuring that SQA’sresources are used economically, efficiently and effectively. If called upon todo so, the chief executive is expected to appear before the Audit Committee of the Scottish Parliament to answer questions concerning the SQA’s expenditureand receipts and related activities.