The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 3919 contributions
Public Audit Committee
Meeting date: 22 January 2025
Richard Leonard
Thank you very much indeed, permanent secretary. I will begin by asking you about the transparency review. Could you tell us a bit more about your timescales for reporting on the review and the scope of it? I am a little unclear about the extent to which it is an all-embracing top-to-bottom review of how the Government is working, and the extent to which it is about the strategic commercial assets division, which Mr Irwin referred to in the letter that we received from him on Friday.
Public Audit Committee
Meeting date: 22 January 2025
Richard Leonard
Our main agenda item this morning is consideration of the section 22 report, “The 2023-24 audit of the Scottish Government Consolidated Accounts”. I am pleased to welcome four witnesses, who are here to represent the Government. John-Paul Marks is the permanent secretary, and is joined by Gregor Irwin, who is the director general for economy, Jackie McAllister, who is the chief financial officer, and Alyson Stafford, who is the director general of the Scottish exchequer.
We have a wide range of questions to put. Before we get to those, I invite the permanent secretary to make a short opening statement.
Public Audit Committee
Meeting date: 22 January 2025
Richard Leonard
Stuart McMillan has a quick question on this point before we move on to Colin Beattie.
Public Audit Committee
Meeting date: 22 January 2025
Richard Leonard
Permanent secretary, you began this session by welcoming the fact that you had once again got an unqualified audit opinion from the Auditor General on the Scottish Government’s consolidated accounts, which took my mind to the GFG Alliance. Its auditors walked out because they wished to put a qualification on the accounts of the GFG Alliance but the owner of that company was not prepared to accept that. Since then, the company’s accounts have not been audited. Not only that, but there has been some enforcement action by Companies House and the company is under investigation by the Serious Fraud Office for money laundering, suspected fraud and fraudulent trading. What is the Scottish Government doing about it?
Public Audit Committee
Meeting date: 22 January 2025
Richard Leonard
On that note, I draw this morning’s evidence session to a close.
Permanent secretary, I thank you and the team that you have brought with you, including Jackie McAllister, who has set us some homework—we usually set homework for the witnesses who come before us.
I also thank Gregor Irwin and Alyson Stafford for their time and their contributions this morning—you have given us plenty to think about, so I thank you for that.
Permanent secretary, I think that you are due to come in once more before you move on, so we look forward to seeing you again in a few weeks.
11:48 Meeting continued in private until 12:14.Public Audit Committee
Meeting date: 22 January 2025
Richard Leonard
Good morning. I welcome everyone to the third meeting in 2025 of the Public Audit Committee, which is our first meeting in our new regular Wednesday morning slot.
Agenda item 1 is a decision on whether to take agenda items 3 and 4 in private. Do members agree to take those items in private?
Members indicated agreement.
Public Audit Committee
Meeting date: 22 January 2025
Richard Leonard
That is not really what I am asking about. I am asking about transparency and what I am suggesting to you is that one of this committee’s recommendations was that, where there is a shareholder authorisation or a shareholder override of a board decision, as there was in that case, that should be recorded.
The committee has written to the Deputy First Minister and to the Cabinet Secretary for Transport to seek an assurance that that would be the direction of travel. When we look at the framework agreement for Ferguson Marine (Port Glasgow) Ltd, that is in there. We are simply saying to you that, if it is in there, it should be transferred across to other similar arrangements, so that there is some visibility and transparency and that those interventions by ministers become a matter of routine public record.
Public Audit Committee
Meeting date: 22 January 2025
Richard Leonard
Colin Beattie has more questions on the management of the finances.
Public Audit Committee
Meeting date: 22 January 2025
Richard Leonard
Thank you. I note that you have asked the committee six questions. We will endeavour to come up with our answers to your questions at some point. We recognise that, in general, the report is a step forward and we appreciate the opportunity that you have given us to consider it in more detail and come back to you with ideas about where we think there are gaps in it. Local government pension schemes, for example, are not included—that would be a useful area to look at.
I am conscious of the time and I want to move things on. I will do that by way of asking Stuart McMillan to put some questions to you.
Public Audit Committee
Meeting date: 16 January 2025
Richard Leonard
For the record, is the procuring body the Scottish Government, or is it Caledonian Maritime Assets Ltd, which the Scottish Government is the sole shareholder in?