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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 5 May 2021
  6. Current session: 12 May 2021 to 5 May 2025
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Displaying 1114 contributions

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Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Sharon Dowey

Moving on to the smelter, paragraph 32 of your report notes that in 2016

“the Scottish Government issued a 25-year financial guarantee contract to SIMEC Lochaber Hydropower Limited”.

The complexity of the financial arrangements is also mentioned. What are the implications of the continued high level of provision in relation to the Scottish Government’s financial guarantees to the smelter?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Sharon Dowey

Moving on again, paragraph 35 states:

“In March 2022, the Scottish Government published its Business Investment Framework to outline its principles and approach for decisions about future investment in private companies.”

Is the framework sufficiently robust for informing decision making in that area?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Sharon Dowey

Good morning. The report notes that the Scottish Government can borrow £450 million per year, up to a cumulative total of £3 billion, for capital spending. It then points out that capital borrowing in 2021-22 was £150 million; it has been below the £450 million threshold in each of the last four years. You also note that there is limited information on how capital borrowing is being used.

The Scottish Government can also borrow for resource spending, up to a maximum of £300 million per year and up to a cumulative maximum of £1,750 million.

Is the Scottish Government sufficiently transparent about its decisions to undertake both capital and resource borrowing?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Sharon Dowey

Okay. Thank you. I will move on to investment in private companies. Specifically, the paper mentions Prestwick airport, Ferguson Marine (Port Glasgow) Holdings Ltd, Burntisland Fabrications Ltd, or BiFab, and the Lochaber aluminium smelter. Starting with Prestwick airport, what are the financial implications for the Scottish Government of continued failure to find a buyer for it?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Sharon Dowey

What better information could be provided to support effective scrutiny of the use of capital borrowing powers and the specific projects that it supports?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Sharon Dowey

Do you have any concerns about the increasing level of repayment charges for the borrowing, and does the Scottish Government take any view on what is considered reasonable?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Sharon Dowey

That brings me to my last question. Is there sufficient transparency in the Scottish Government’s investment in private companies, including the rationale for investment and the reasons behind failed or rejected bids for subsequent sales of investments? How could transparency in that area be improved?

Public Audit Committee [Draft]

Section 22 Report: “The 2021/22 audit of National Records of Scotland”

Meeting date: 15 December 2022

Sharon Dowey

Thank you. Paragraph 15 on page 6 of the report states:

“As the census programme progresses through its later stages, it is important that NRS has knowledge transfer plans in place to build on the skills that it has in-house.”

Do you know what action NRS is taking to ensure that that happens?

Public Audit Committee [Draft]

Section 22 Report: “The 2021/22 audit of National Records of Scotland”

Meeting date: 15 December 2022

Sharon Dowey

Good morning. Paragraph 12 of your report explains that programme costs are estimated to increase by £6 million in 2022-23. The report goes on to state that

“the actual figure will not be known until the end of 2022/23 and will need to be carefully managed.”

What are the risks if the costs are not carefully managed? Do you have any concerns about that?

Meeting of the Commission

Audit Scotland Budget Proposal 2023-24

Meeting date: 14 December 2022

Sharon Dowey

Audit Scotland is required to directly charge certain audited bodies but relies on the Parliament to fund audit work for those bodies that it cannot bill directly. In paragraph 70, Audit Scotland states that it requires to increase fees by 19.4 per cent to break even. Could you explain the difference between the increase in fees to be billed for chargeable audits versus the resource sought from the Parliament that is used to meet the costs of non-chargeable audits, which is only a 4.8 per cent increase? That is quite a significant difference.