Public Audit Committee
The 2022/23 audit of the Scottish Government Consolidated Accounts
Background
On 16 November 2023, the Auditor General for Scotland published the 2022/23 audit of the Scottish Government Consolidated Accounts.
The report says:
"The Scottish Government responded quickly to emerging financial pressures during 2022/23 by initiating Emergency Budget Reviews. This enabled the Scottish Government to manage its expenditure in line with the limits set by the Scottish Parliament, but many of the options applied were non-recurring which provided short-term relief but is not a sustainable approach to dealing with long-term budget pressures".
Read the report on Audit Scotland's website
Information about the Public Audit Committee's consideration of the report can be found below.
Meetings
7 December 2023
The Committee took evidence from:
Stephen Boyle, the Auditor General for Scotland; Carole Grant, Audit Director; Helen Russell, Senior Audit Manager; and Richard Robinson, Senior Manager, Audit Scotland.
Read the agenda and meeting papers, 7 December 2023
Read the Official Report, 7 December 2023
Read the meeting minutes, 7 December 2023
Decision: The Committee agreed to invite the Permanent Secretary to the Scottish Government to give oral evidence at a future meeting. The Committee also agreed to write to the Auditor General for Scotland and close its scrutiny of the 2021/22 audit of the Scottish Government Consolidated Accounts.
18 January 2024
The Committee took evidence from:
John-Paul Marks, Permanent Secretary; Gregor Irwin, Director-General Economy; Jackie McAllister, Chief Financial Officer; and Alison Cumming, Director of Budget and Public Spending, Scottish Government.
Followed by:
Stephen Boyle, the Auditor General for Scotland; Carole Grant, Audit Director; and Helen Russell, Senior Audit Manager, Audit Scotland.
Read the agenda and meeting papers, 18 January 2024
Read the Official Report, 18 January 2024
Read the meeting minutes, 18 January 2024
Decision: The Committee agreed to consider the evidence heard at agenda items 2 and 3 to a future meeting.
Decision: At its meeting on 7 March 2024, the Committee considered correspondence from the Permanent Secretary to the Scottish Government and agreed to respond in writing.