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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 20 July 2025
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Displaying 3298 contributions

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Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

I will bring in Colin Beattie shortly but, before I do, I turn your attention back to the Comptroller and Auditor General’s “Administration of Scottish income tax 2022-23” report. He says something in it that he has said in previous years. He notes at page 9 of his report that HMRC does not have Scotland-specific data on compliance risk. Furthermore,

“HMRC has limited performance data available about its compliance activities in Scotland.”

The report adds that that

“may not be sustainable in the longer term”.

Alyson Stafford, you mentioned in your opening statement that you were establishing a joint compliance working group. Is that working group going to tackle those deficiencies?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

That is an estimate, presumably.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Richard Leonard

Thank you very much. I do not know whether Willie Coffey has one final question to put.

Public Audit Committee

Auditor General for Scotland (Work Programme)

Meeting date: 18 April 2024

Richard Leonard

Thank you very much indeed. I will start by looking at some of the contextual factors that you set out in your opening statement and in the slides that you sent us. You have identified rising demand for public services at a time of tight finances and deepening inequalities, not least because of the so-called cost of living crisis. You have spoken about post-pandemic recovery, which is still a live issue for many parts of the public sector, and you have mentioned climate change and the need for longer-term reform. How well are the Government and public bodies responding and rising to those challenges?

Public Audit Committee

Auditor General for Scotland (Work Programme)

Meeting date: 18 April 2024

Richard Leonard

That was a helpful illustration. We might get into even more of the detail of that later.

I was looking back at the session that we held last year on your work programme. That session started with a discussion about the industrial intervention framework and Ferguson Marine. I notice that ferries do not appear in your outline work programme. About this time last year, we produced a report in which we made some recommendations about the need to have a review, on the contract’s completion, to find out what had happened, what went wrong, what lessons can be learned and so on. At that point, I think that you expected to carry out that work, but it is not mentioned in your work programme. Can you update us on that?

Public Audit Committee

Auditor General for Scotland (Work Programme)

Meeting date: 18 April 2024

Richard Leonard

That is helpful. I will move things along and invite Colin Beattie to put some questions to you.

Public Audit Committee

Auditor General for Scotland (Work Programme)

Meeting date: 18 April 2024

Richard Leonard

I invite the deputy convener, Jamie Greene, to put a final set of questions and observations to you.

Public Audit Committee

Auditor General for Scotland (Work Programme)

Meeting date: 18 April 2024

Richard Leonard

Thank you. We have run way over time, but thank you very much for giving us full answers to the questions that we put, and for having an interchange with us about some of the ideas and suggestions the committee has for where we think that you should direct some of your resources.

Before I bring the public part of the meeting to a close and move into private session, I thank the Auditor General for leading the evidence this morning. I also thank Antony Clark and Mark MacPherson for the insights that you have given us, which have been very useful indeed.

10:33 Meeting continued in private until 11:02.  

Public Audit Committee

Auditor General for Scotland (Work Programme)

Meeting date: 18 April 2024

Richard Leonard

The next public item of business on our agenda is consideration of the Auditor General for Scotland’s work programme covering April 2024 to March 2026. I am very pleased to welcome our witnesses: Stephen Boyle, Auditor General; and, from Audit Scotland, Antony Clark, executive director, and Mark MacPherson, audit director.

We have some comments and questions about your work programme, Auditor General, but before we get to those, I invite you to make a short opening statement.

Public Audit Committee

Auditor General for Scotland (Work Programme)

Meeting date: 18 April 2024

Richard Leonard

It is helpful to have that on the record.

I will move us along to another area of work in the pipeline, which is the work that you are expecting to do around care-experienced children and young people. Could you give a bit more detail about that work and why you see that as a priority?