Audit Scotland Director Elaine Boyd is “overjoyed and humbled” after being named in the King’s New Year’s Honours list.

Elaine Boyd FCCA, Director of Audit Quality & Appointments and a chartered certified accountant, was announced on Friday, 30 December, as a recipient of the Officer of the Order of the British Empire (OBE) for her services to charity and public service.

The Crofting Commission has acted quickly to tackle weaknesses in its governance and leadership arrangements.

Since a critical report by auditors in 2021, the Commission has clarified roles and decision-making responsibilities, established a more formal budget setting process, and concluded an independent review of its workforce needs.

The Scottish Government spent £49.2 billion against a budget of £51.2 billion in 2021/22.

But with significant pressures on public finances, auditors have called for more transparency around government spending.

Their recommendations include:

Lessons must be learned after a low response to the 2022 census led to increased costs and additional work.

Wide concerns about an initial return rate of 79 per cent saw the 2022 census extended by a month, increasing the rate to 89 per cent. The original target had been at least 90 per cent to ensure the census data could be used to produce the most accurate population statistics. National Records of Scotland (NRS) estimates that the extension will cost it £6 million in 2022/23.