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Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Current session: 13 May 2021 to 10 February 2026
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Displaying 2056 contributions

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Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of NHS Tayside”

Meeting date: 10 December 2025

Michael Marra

They are not doing that.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of NHS Tayside”

Meeting date: 10 December 2025

Michael Marra

Okay—I appreciate that. I suppose, Auditor General, that I am just trying to get you to say on the record that this plan should be published with the costings and a timeline for the delivery of single-site provision so that the board can scrutinise it and the public can see it.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of NHS Tayside”

Meeting date: 10 December 2025

Michael Marra

Thank you for your tolerance.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of NHS Tayside”

Meeting date: 10 December 2025

Michael Marra

But surely there has to be consistency. Rachel Browne, have you seen in your examination of the issue evidence that the board has asked for, and is seeing, reports setting out progress against the 51 recommendations, or is the reporting against a whole system change programme that might represent some of them but not others and which includes things of different scope? Have we lost focus on the outcomes of the Strang report over the past six years?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of NHS Tayside”

Meeting date: 10 December 2025

Michael Marra

So, one of the responses of the new leadership team, which you have said is bringing in this different expertise, was to downgrade the scope of the programme. Part of its response to the crisis was to say, “Actually, we need to narrow the focus.”

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Michael Marra

I will close by returning to the issue of public spending, which of course you comment on quite regularly. I am thinking about two of your reports: one entitled, “NHS in Scotland 2025: Finance and performance”, and another, published more recently, in November, which is entitled, “The 2024/25 audit of NHS Tayside”. The picture that both reports paint is of a Government that is unable to change services. There does not seem to be a process whereby it can deliver change and efficiency on the public spending side. If you are looking at a tripod of issues around tax and growth, but the Government is focused on the third leg—spending decisions—and it is not able to deliver on those, is it not a key issue of concern if that is its principal focus and you, as Auditor General, keep telling the Parliament that it is not able to deliver change and manage public spending effectively?

10:45  

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Michael Marra

Returning to the mental health services side, I want to use that as an illustration of the Government’s inability to meet those broader targets. We have had report after report, including from yourselves, on such services, and the Government just seems to be unable to actually deliver change. What is the dysfunction that is resulting in that, when you tell us that that is the one factor that the Government identifies that it can use to control its massive budget black hole?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Michael Marra

So, you do not see that directly in the documents; you are describing what might be called an absence. Have you any sense, from the Government’s other work, that it understands that this is a problem, or do you feel that it is pushing the problem away for political convenience?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Michael Marra

I will maybe come back to the spending side of it. You also mentioned that such decisions would be supported by

“a more detailed assessment of the potential impact and timescales”

on taxation. Could you tell us a little more about what you mean by that?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

Michael Marra

Auditor General, your report says:

“The Scottish Government, through its fiscal publications, has not done enough to explain why the potential funds raised from tax policy are so notably different from the net contribution to the Scottish Budget, and how it intends to address this.”

Why do you think that is?