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

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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 3919 contributions

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SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

Do you mean the fees that are charged?

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

Yes. I declare an interest as the convener of the Public Audit Committee.

I am not sure that where you finished up was the same place as you started, because you seem to be suggesting—quite rightly, in my view—that external audit by Audit Scotland gives you a certain validation. I think that your last audit included an unmodified opinion and accounts, that said that there was regularity in expenditure and income, and that you were working effectively. Those are all positive things.

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

Of course, the converse of that is that last week we heard from the Ethical Standards Commissioner. Two years ago, that office was the subject of a section 22 report because of major failings in the organisation. Do you think that external audit is extremely valuable in highlighting what is working well and in identifying where things are not working well at all?

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

The price of the audit might be a separate point from the point about organisation of the audit.

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

Yes.

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

Yes, I would expect nothing less.

Public Audit Committee

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

Meeting date: 5 February 2025

Richard Leonard

Graham Simpson is trying my patience, but he has persuaded me that he has one short question to put, for which we are looking for one short answer. Graham, over to you.

Public Audit Committee

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

Meeting date: 5 February 2025

Richard Leonard

Do you mean 7 February?

Public Audit Committee

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

Meeting date: 5 February 2025

Richard Leonard

Thank you very much indeed, Mr Miller. Just to be clear, the audit that we are considering is for the financial year 2023-24. You referred a couple of times to 2022. That crops up in the report, but this is an audit of the most recent financial year, in which Audit Scotland concluded that there are issues around

“risk and uncertainty”

and

“governance arrangements and internal controls”.

So my first question to you, Mr Miller, is: do you accept the findings of the Audit Scotland section 22 report?

Public Audit Committee

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

Meeting date: 5 February 2025

Richard Leonard

Thank you.

I turn to some of the governance issues that are highlighted. One thing that has taken some time to come to fruition is a framework agreement between the Scottish Government and FMPG. The most recent iteration of that was published in, I think, October 2024. It was an attempt to codify people’s roles and responsibilities and to ensure that people understood that FMPG, while operating as a shipyard and competing in the commercial sector, is nonetheless a non-departmental public body and is expected to comply with things such as the Scottish public finance manual.

Mr Irwin, that framework agreement sets out clearly that your responsibilities as the accountable officer include the requirements of propriety and good financial management. There are questions about what happened during the financial year 2023-24 at FMPG under your watch. How do you respond to that?