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Parliament dissolved ahead of election

The Scottish Parliament is now dissolved ahead of the election on Thursday 7 May 2026.

During dissolution, there are no MSPs and no parliamentary business can take place.

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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. Session 6: 13 May 2021 to 8 April 2026
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Displaying 2547 contributions

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Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 December 2023

Willie Coffey

Thank you for that, for now.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 December 2023

Willie Coffey

You mentioned that the Accounts Commission will have a role to play in that.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 December 2023

Willie Coffey

Do you have sight of that team’s deliberations, reports, recommendations and so on? Do we see any of that? Is it publicly available?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 December 2023

Willie Coffey

That has a familiar ring to it. The committee is probably blue in the face asking questions about IT projects. We felt that we had heard the worst of the stories, but here is another one. It is always pointed out at the start of the process that we seem to underestimate the complexity of such programmes and realise their complexity only later, by which time the costs have doubled. When it comes to understanding complexity, why have we not learned the good lessons of some of the more recent major IT projects that have been developing correctly, at pace, in budget and so on? Why have we not embraced all that experience and used it in this project?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 December 2023

Willie Coffey

Thank you. Given that you mentioned the issue, I had to ask that question.

I turn to investment in private companies. Last year, the strategic commercial assets division was established. In general, how do you feel that that is going? What is its purpose? Is it effective? Is it too early to tell, or do you have a sense of whether it is doing the job that we hoped that it would do?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 December 2023

Willie Coffey

June 2024 was mentioned. Is that when components of the programme will be activated, approved and actioned, or will the whole programme will be up and running by June 2024?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 December 2023

Willie Coffey

When might we expect to see what you consider to be an appropriate level of observation, scrutiny or otherwise?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 December 2023

Willie Coffey

Good morning, Stephen. In your opening remarks, you said that the consolidated accounts cover about 90 per cent of the budget that is approved by the Parliament. What about the other 10 per cent, which is roughly £5 billion-worth of spend? What does that get spent on? Who accounts for it? Do you get to look at that?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 December 2023

Willie Coffey

Auditor General, we are in the European structural and investment funds process until June 2024; Scotland is still benefiting from that. However, your report notes that there have been some changes to the methodology for reclaiming costs from the various schemes that have resulted in the Scottish Government writing off £36 million. Will you give the committee more detail on what that is all about?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 December 2023

Willie Coffey

Thank you for your answers.

In my seemingly annual question to you, Auditor General, about the programmes that will replace European funds, such as the shared prosperity fund, the community renewal fund, the community ownership fund and the levelling up fund, are you any clearer now about your audit arrangements for scrutinising the spend from those funds?