1. Decision on taking business in private:

The Committee agreed to take items 4 and 5 in private.

2. The 2020/21 audit of Scottish Government Consolidated Accounts:

The Committee took evidence on the section 22 report from—

John-Paul Marks, Permanent Secretary, Colin Cook, Director of Economic Development, Lesley Fraser, Director-General Corporate, Jackie McAllister, Chief Financial Officer and Alyson Stafford, Director-General Scottish Exchequer,  Scottish Government.

3. The 2020/21 audit of Scottish Canals:

The Committee took evidence on the section 22 report from—

Stephen Boyle, Auditor General for Scotland;

Graeme Greenhill, Senior Manager, Performance Audit and Best Value, Audit Scotland;

Joanne Brown, Partner, Grant Thornton UK LLP.

4. The 2020/21 audit of Scottish Canals:

The Committee considered the evidence heard at agenda item 3 and took further evidence from—

Stephen Boyle, Auditor General for Scotland;

Graeme Greenhill, Senior Manager, Performance Audit and Best Value, Audit Scotland;

Joanne Brown, Partner, Grant Thornton UK LLP.

The Committee agreed to invite Scottish Canals and Transport Scotland to give oral evidence at a future meeting.

5. The 2020/21 audit of Scottish Government Consolidated Accounts:

The Committee considered the evidence heard at agenda item 2 and took further evidence from—

Stephen Boyle, Auditor General for Scotland;

Michael Oliphant, Audit Director, Audit Scotland.

The Committee agreed to consider its next steps at a future meeting.