Members have been sent a letter from the Minister for Finance and Local Government, concerning the determination of accounting policies. We have also received a revised set of terms of reference for the Financial Reporting Advisory Board as well as a note of FRAB's working arrangements.
Something was brought to my attention as I glanced through the terms of reference. I noted that the FRAB report would be sent to the Public Accounts Committee and the Treasury Committee at Westminster, but not to the Scottish Parliament Audit Committee or Finance Committee. I am not sure whether that was previously expected or whether we should get a copy of the report.
That is a fair point. Does the committee wish to point that out and seek to be sent a copy of the report?
Is that the equivalent situation in relation to the National Assembly for Wales and the Northern Ireland Assembly?
I am not sure.
Yes. The FRAB covers the whole United Kingdom in terms of reporting standards. Devolution created an Auditor General for Scotland and the Parliament created Audit Scotland, so we are uniquely privileged because we have an independent existence. In Wales and Northern Ireland, the audit arrangements still come under the National Audit Office. In England and Wales it is the Comptroller and Auditor General to the UK Parliament who has a seat on the FRAB—he covers the Welsh interest. I think that, in the past, he covered Northern Ireland as well.
Yes.
I am not quite sure about the situation following the creation of the Northern Ireland Assembly.
The FRAB tends to deal with technical matters.
My question was whether the FRAB annual report is sent to the finance committees of the National Assembly for Wales and the Northern Ireland Assembly.
No, it would not be.
Thank you for enlightening us, Auditor General.
Meeting continued in private until 14:53.