Chamber and committees

But there is not a huge amount of that.

I see, too, that it has been decided that that committee should have a more strategic focus. What does that mean?

Thank you.

But you have not had any serious accidents so far.

The annual report and accounts cover a variety of things, including the review of litigation decisions. You were awarded

“An upper end of ‘reasonable’ assurance rating”—

I do not even know what that means—and, further on, a “substantial” assurance rating. Those words are obviously different. Can you explain what they mean? How do “reasonable” and “substantial” compare, and where are you in that respect?

So it is not that the people in question do not do the return at all and then you have to find them.

Of the taxpayer’s behaviour meriting a penalty.

My final point is about some of the assets and intangible assets in the accounts, which the convener also asked you about. In particular, I was looking at the information technology system under development, on which £152,000 was spent last year. You suggested earlier that quite a lot of different projects are happening, so that £152,000 will not be for one big project.

I will carry on with that line of questioning. I notice that your turnover of staff has reduced compared with the previous year. I take it that that is a good thing.

That seems fair enough. You are not a huge organisation, so, inevitably, people are going to have to move on. I get that point.

You mentioned hybrid working. According to our papers, one of the suggestions in your reports was that the organisation’s ability to meet operational requirements was not damaged during the hybrid working pilot that you have been running. However, “not damaged” seems quite a low bar. Were the results positive, or are you not sure?