Audit Scotland Newsletter - November 2014

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Audit Scotland

Audit Scotland Newsletter - November 2014

Meet our new chair - John Maclean

John Maclean

"I was privileged to be appointed Chair of the Audit Scotland Board from 1 October 2014 for one year. By September 2015 I will have served on the Board for the maximum period of six years.

 "This coming year I'll be focusing on several priorities including:

  • Maintaining and developing relationships with external stakeholders
  • Supporting the development and delivery of a new corporate plan
  • Helping with the integration of new board and committee members and newly appointed internal auditors
  • Monitoring and assisting Audit Scotland’s work towards becoming a world class public audit body
  • Ensuring Audit Scotland is resourced to deal with the implications of further devolved powers

"I’m very much looking forward to the challenges and opportunities in the year ahead, helping ensure we continue to carry out our work to the highest professional standards."

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Budget 2015/16

Our 2015/16 budget proposals have been approved by the Audit Scotland Board and were presented to the Scottish Commission for Public Audit on 30 October. We'll know the outcome of the meeting over the coming weeks.

Additional audit work

Legislative changes mean that additional audit work is required. This includes:

European Agricultural Fund Accounts (EAFA). The scope of this audit has been significantly extended. All costs for the necessary additional staff will be covered by the UK Co-ordinating Body.

From 2015/16, 30 new Integrated Joint Boards will be created under the Public Bodies (Joint Working) (Scotland) Act 2014. These boards will be audited by the auditors of the relevant councils, funded by additional audit fees.

We will audit Revenue Scotland and Food Standards Scotland, with audit costs met by parliamentary support.

Property

A key part of our budget proposals is the rationalisation of our Edinburgh offices. By moving from two offices to one, we should save around £2 million over ten years. This will also help us transform the ways in which we work across the whole organisation.

Fees

Our fee increase of 1% for the 2014/15 audits represents a real terms reduction of 0.6%, following reductions in audit fees totalling 23.5% over the last four years.

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Future reports

Information

 

Preparations for the implementation of the Scotland Act 2012

December 2014

The Scotland Act 2012 includes new financial powers for the Scottish Parliament, including: new taxes on land transactions and waste disposals to landfill; new borrowing and cash management powers and new powers to set a Scottish rate of income tax.

Our report will assess what progress the Scottish Government and its partners have made in preparing for the new powers.
 

Developing financial reporting - a progress report

Early 2015

In 2013, the Auditor General reported there is no published picture of the devolved public sector’s finances as a whole. With the Scotland Act 2012 and the possibility of further financial powers for the Scottish Parliament the case for comprehensive, transparent and reliable financial reporting has never been stronger.

Our audit will assess what progress the Scottish Government has made in developing its financial reporting since our 2013 report
 

Prestwick Airport
Early 2015

The Scottish Government purchased Prestwick Airport for £1 in November 2013. It has so far committed to provide the airport with £25.2 million loan funding to the end of March 2016 and further public sector financial support is likely to be required.

The audit will consider the reasonableness of the Government’s approach to the purchase, the future plans for its development and arrangements for monitoring performance.

Auditing our broadband infrastructure
Early 2015

Achieving significantly improved broadband coverage and speed is a major component of the Scottish Government’s digital strategy. In 2013, the Scottish Government and Highlands and Islands Enterprise awarded contracts with a combined value of £331 million to make superfast broadband available across Scotland.

Our audit will assess if there are clear plans to provide superfast broadband and what progress has been made to date.


Commonwealth Games 2014: third report
March 2015

The overall aim of this audit is to answer the question: was the Commonwealth Games 2014 delivered within budget and is it achieving value for money? The audit builds on our previous two reports on the Games, published in 2009 and 2012

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EURORAI - October 2014

Pins on a board

Delegates representing audit institutions from across Europe took part in the prestigious EURORAI (European Organisation of Regional Audit Institutions) conference in Edinburgh. The seminar focused on ‘Auditing in a Period of Austerity’.

The Auditor General opened the conference. It was an excellent opportunity to showcase our work, professionalism and impact.

Presentations from the conference are available online

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Welcome to our newsletter

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In this issue

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New reports

reports

2013/14 audit of the Scottish Government Consolidated Accounts: Common Agricultural Policy Futures programme

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West Lothian Community Planning Partnership

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NHS s22 reports

2013/14 audit of NHS Orkney: Financial management

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NHS s22 reports

2013/14 audit of NHS 24: Management of an IT contract

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NHS in Scotland 2013/14

NHS in Scotland 2013/14

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Orkney Community Planning Partnership

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Community Planning Scotland

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Future reports

 

  • Best Value: City of Edinburgh (follow-up)
    December
  • Preparations for the Scotland Act 2012 
    December
  • Best Value: South Ayrshire (follow-up)
    December
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