Scottish Commission for Public Audit

1st Report 2000

Audit Scotland Budget 2000-2001

SP Paper 115

Session 1 (2000)


Malcolm Chisholm
Patricia Ferguson (Convener)
Annabel Goldie
Keith Raffan
Andrew Welsh

Secretary to the Commission:

Sarah Davidson

The Commission reports to the Parliament as followsó

  1. The Commission has considered Audit Scotlandís Budget Proposals for 2000-01 as it is required to do under section 11(9) of the Public Finance and Accountability (Scotland) Act.

  1. We note that in this first year, it is difficult to forecast with precision the expenditure of a new organisation created from the merger of two existing organisations and taking on new responsibilities. However, the Commission considers that Audit Scotland has properly addressed, in its budget proposals, the issues created by this arrangement and the possible financial consequences.

  1. The Commission has some concerns about the impact on the budget of certain developments, most notably resolution of Audit Scotlandís VAT status and has communicated these concerns to Audit Scotland.

  1. Nevertheless, the Commission considers that Audit Scotlandís budget proposals are, on the whole, soundly based and accordingly recommends that Audit Scotlandís bid for a net budget of £4.2m should be approved by the Parliament.

  1. To date provision of only £1.7m has been made by way of Budget Act. We therefore recommend that the necessary additional provision should be made by an amendment to the Budget (Scotland) Act 2000 at the earliest opportunity.