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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 17 December 2025
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Displaying 2811 contributions

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Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 22 January 2025

Colin Beattie

There is clearly a lot of work to be done on that.

The consolidated financial information and the work that is being done to bring it together—although it has taken a long time to get to the point that we are at now—is improving. How is that consolidated information being used by the Scottish Government?

It is not the same information that we have had before. Every year, we get a bit more, and every year, there is a bit of progress. That is fine—it is maybe not as fast as we would like it to be, but it is there. How is the Government using that information? It is not just for benefit of this committee; it has a purpose.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 22 January 2025

Colin Beattie

Far from trying to balance the budget, it sounds as though you are actually trying to underspend the budget. Do you have a target for an underspend?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 22 January 2025

Colin Beattie

That is a good thing, but it still does not explain how you will dig out the non-recurring expenses and replace them with something sustainable.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 22 January 2025

Colin Beattie

That is fine, but the committee has been through an awful lot of reports that show that different arms of the public services, perhaps most notably the NHS, are surviving on non-recurring expenses. That permeates the entire public service. How are you going tackle that and drill down to the front line to deal with it?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 22 January 2025

Colin Beattie

I will move on to a slightly different aspect. The Scottish budget is under considerable financial pressure. Indeed, in August 2024, emergency spending controls were put in place. With regard to sustainability, the Auditor General picked up the fact that a large number of savings are non-recurring and that you are using those to fund recurring expenditure. What is the target to fix that? It is not sustainable in the long term—you cannot keep doing that—so how are you going to deal with that in the future?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 22 January 2025

Colin Beattie

Have you done that?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 22 January 2025

Colin Beattie

I am sure that the committee will be looking at that. However, what I was trying to get at in my question is how the information is helping the Government to see a consolidated picture. There must be some benefit to the planning process. I would also hope that it would assist with fiscal sustainability and so on; there should be all sorts of knock-on benefits. What would be the next big step in enhancing the consolidated accounts?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 22 January 2025

Colin Beattie

Permanent secretary, to start with an obvious aspect of the management of the finances, the consolidated accounts show a net expenditure in 2023-24 of £53.98 billion, which is £277 million less than was budgeted, and that is split between the resource budget at £193 million and the capital at £84 million.

What were the main reasons for the underspends?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 16 January 2025

Colin Beattie

Okay. I will leave that subject for the moment.

A few minutes ago, you mentioned settlement agreements and the HR committee’s handling of them, and this committee has been interested in such agreements in the past. Are you aware of whether a financial package or settlement agreement was offered to the former chief executive when his contract was terminated?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 16 January 2025

Colin Beattie

The report says that it is important that the FMPG management engages with internal audit. The implication is that it is not engaging with internal audit. Is that correct?