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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 7 September 2025
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Displaying 917 contributions

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Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 27 January 2022

Craig Hoy

There was a view that there was a clear need for training. Has that training started in a meaningful way and are you assured that it will meet current needs and concerns?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of National Records of Scotland”

Meeting date: 20 January 2022

Craig Hoy

When Stephen Boyle was before the committee, we talked with him about the potential impact of a further delay in the census. The decisions of the past 48 hours, and the Covid data that has emerged, probably mean that that is less likely to happen. Nevertheless, could you give me a flavour of the options that NRS has considered for the census if lockdown restrictions return? In addition, have any resources or money been committed to contingency planning in that regard?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 20 January 2022

Craig Hoy

Good morning, Stephen. I do not want to put you on the spot, and I am not sure how good your live tracking presently is in relation to the new round of business support, but about £375 million of support for business was announced in December. The general impression that I am getting through my postbag and from talking to people in hospitality businesses and suchlike is that the money is slower in going out the door than it was before.

On Tuesday, the First Minister said:

“we are working with local authorities and other agencies to get the money out the door and into the bank accounts of those who need it as quickly as possible. However, there are checks and processes that have to be applied to guard against fraud.”—[Official Report, 18 January 2022; c 22.]

Do you have any impression of whether it is taking longer to process this current round? Is that because lessons have been learned and further checks and balances have been put into the process? Could there be other reasons for the delay in this round of disbursements?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of National Records of Scotland”

Meeting date: 20 January 2022

Craig Hoy

Thank you very much.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of National Records of Scotland”

Meeting date: 20 January 2022

Craig Hoy

Good morning, Mr Lowe, and welcome to your colleagues.

Will you give us a bit of a flavour of the work that you did to assess the impact of the delay of the census on the delivery of public services in Scotland, and on the allocation of funding to councils and other public bodies?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of National Records of Scotland”

Meeting date: 20 January 2022

Craig Hoy

That answer was quite focused on process. We are going to be out of sync. You identified that there are challenges but said that they are not insurmountable. Can you let us know what some of the challenges are?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 20 January 2022

Craig Hoy

I will start by focusing on capital borrowing. In 2020-21, the Scottish Government borrowed £200 million against its capability of £450 million. There was a similar picture with the use of that leverage in 2018-19 and 2019-20. Could the Scottish Government make fuller use of its capital borrowing powers to help to achieve its capital investment priorities?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 20 January 2022

Craig Hoy

Finally, I have a three-part question about resource borrowing. Can you give us a flavour of how effective the Scottish Government has been in utilising its resource borrowing powers? Has the pandemic highlighted any concerns about the scale of those powers? Looking back to 2017-18, there was an overestimate of income tax, which meant that the Government could borrow in relation to that. If, year on year, we find ourselves with the same problem, at what point does a forecasting problem become a structural problem? If we continue not to meet the income tax receipts that the Government suggests, do you have any concern that using resource borrowing to balance shortfall might become a structural issue, rather than a forecasting issue? Do you have any concerns in relation to income tax?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 20 January 2022

Craig Hoy

On your point about how the borrowing is accounted for, would it be realistic for the capital borrowing figures to be supported and detailed in the consolidated accounts or as part of the major capital projects updates?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 20 January 2022

Craig Hoy

Thank you.