Minutes: 04 February 2026

1. Decision on taking business in private:

The Committee agreed to take agenda items 4, 5, 6 and 7 in private.

2. The 2024/25 audit of the Scottish Government Consolidated Accounts/ Financial sustainability and taxes:

The Committee took evidence from—

Joe Griffin, Permanent Secretary, Gregor Irwin, Director-General Economy, Shona Riach, Director-General Exchequer, Strategy and Performance and Jackie McAllister, Chief Financial Officer , Scottish Government.

3. The 2024/25 audit of Historic Environment Scotland:

The Committee took evidence from—

Katerina Brown, Chief Executive, Sir Mark Jones, Chair and Stephen Uphill, Chief Operating Officer, Historic Environment Scotland;

Shona Riach, Director-General Exchequer, Strategy and Performance and Kenneth Hogg, Director for Culture and External Affairs, Scottish Government.

4. The 2024/25 audit of Historic Environment Scotland (In Private):

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

Stephen Boyle, Auditor General for Scotland;

Carole Grant, Audit Director and Lisa Duthie, Audit Director, Audit Scotland.

5. The 2024/25 audit of the Scottish Government Consolidated Accounts/ Financial sustainability and taxes (In Private):

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

Stephen Boyle, Auditor General for Scotland;

Carole Grant, Audit Director, Inire Evong, Audit Manager and Thomas Charman, Senior Auditor, Audit Scotland.

6. The 2024/25 audit of the Scottish Government Consolidated Accounts/ Financial sustainability and taxes (In Private):

The Committee considered the evidence heard at agenda items 2 and 5 and agreed to write to the Scottish Government on issues raised during the meeting.

The Committee also agreed to close it's scrutiny of the 2023/24 audit of the Scottish Government Consolidated Accounts.

7. The 2024/25 audit of Historic Environment Scotland (In Private):

The Committee considered the evidence heard at agenda items 3 and 4 and agreed to write to the Scottish Government and the Constitution, Europe, External Affairs and Culture Committee.