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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 24 October 2025
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Displaying 3154 contributions

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Finance and Public Administration Committee [Draft]

Scottish Government and Scottish Fiscal Commission (Publications)

Meeting date: 2 September 2025

John Mason

That is great—thank you.

I notice that, in the medium-term financial strategy, you specifically say:

“For the first time we are also presenting information on ... contingent liabilities”.

The committee has previously raised questions about the cumulative effect of such liabilities. I was just interested to see that sentence in the document, and I wondered whether that meant that the Government was a bit concerned that such contingent liabilities were getting quite big now. Normally, we in the committee talk about them secretly, but obviously they are out in the public domain here.

Finance and Public Administration Committee [Draft]

Scottish Government and Scottish Fiscal Commission (Publications)

Meeting date: 2 September 2025

John Mason

And housing would fall into that category.

Finance and Public Administration Committee [Draft]

Scottish Government and Scottish Fiscal Commission (Publications)

Meeting date: 2 September 2025

John Mason

The convener touched on quite a number of issues. I will go back to one or two of them, particularly the potential £851 million negative reconciliation in 2027-28.

I accept that the situation is uncertain. In the past, we have been warned about bad news but things have then improved. Does that mean that I can be relaxed about that figure? If not, what will the Government have to do? If the figure is £851 million, do we do nothing this year but, when we come to the 2027-28 budget, there will have to be a reduction?

Education, Children and Young People Committee [Draft]

University of Dundee

Meeting date: 26 June 2025

John Mason

Can you give us a picture of the situation when decisions were made on capital expenditure or the staffing position? Was there a lot of challenge? Was there a big debate? Did the finance director come to you and say, “We have to make more cuts more urgently,” or did the chair of court say, “We need to be more urgent about this?” Alternatively, was the situation broadly that there was agreement and things drifted along?

Education, Children and Young People Committee [Draft]

University of Dundee

Meeting date: 26 June 2025

John Mason

Do you think that all of them had been slightly overpromoted?

Education, Children and Young People Committee [Draft]

University of Dundee

Meeting date: 26 June 2025

John Mason

You used the word “betterment”. It is not a word that I was familiar with, but I accept that I am not up to speed on all the latest accounting terms. Will you tell us what you understood by the word “betterment”?

Education, Children and Young People Committee [Draft]

University of Dundee

Meeting date: 26 June 2025

John Mason

In one sense, it could be said that betterment was a delaying mechanism. Is that right? They were savings that had to be made, but it had not been decided where specifically they would be made.

Education, Children and Young People Committee [Draft]

University of Dundee

Meeting date: 26 June 2025

John Mason

The impression that I am getting is that everybody realised that there was a bit of a problem, but no one in the system—I accept that it did not have to be you; as I am from an accounting background, I might have expected it to be the finance director—really drove this or underlined the urgency and spoke to the court and the committees. That just was not happening, was it?

Education, Children and Young People Committee [Draft]

University of Dundee

Meeting date: 26 June 2025

John Mason

Did the internal or external auditors have direct discussions with you?

Education, Children and Young People Committee [Draft]

University of Dundee

Meeting date: 26 June 2025

John Mason

I would say, by way of comment, that my experience of covenants is that they are varied. Sometimes banks insist on them, and sometimes they do not. Sometimes they are more relaxed about them—but they can catch you out.