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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 17 May 2025
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Displaying 3123 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

Richard Leonard

Absolutely. I will throw into the pot the fact that the GFG Alliance is being investigated by the Serious Fraud Office.

Before we move to another area of questioning, I will take you back to what you told us on 27 January last year. You said:

“there is an increasing likelihood that the guarantee will be called upon.”—[Official Report, Public Audit Committee, 27 January 2022; c 7.]

Do you have an update on where you stand on that question?

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Judging from the reaction around the table, it probably would be of interest.

I will finish with a fairly easy question. Is the Government on track to meet its legally binding net zero targets by 2045, which would be five years ahead of the rest of the UK?

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Okay. Thank you. I will move things along. Sorry—Graham Simpson wants to come in.

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Thank you very much. We are a little bit pushed for time this morning, so I will move straight to questions. I invite Graham Simpson to open up.

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

One of the recurring questions is: why did the Government step in to buy Prestwick airport but not step in to save the Glasgow Caledonian railway works in Springburn? It owns Prestwick airport, and there has been speculation in the past week or so that other Scottish airports will be put up for sale by their present owners. Is there any consideration, under the Scottish Government’s business investment framework, of whether it will step in?

To what extent is the strategic commercial assets division concerned just about managing the here and now and the enterprises that are currently owned by the Scottish Government? To what extent is it looking across the whole Scottish economy and saying, “Well, that enterprise is strategically important, but it is in trouble—maybe we should consider stepping in and taking over ownership of it”? What is your sense of how that works in the new landscape, with, as you described it, the new infrastructure that has been created to look at those issues?

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Okay—that is fine.

I turn now to the deputy convener, Sharon Dowey, who has some questions for you.

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Thank you. We have a couple more areas of questioning for you, Auditor General. For the first of those, I will hand over to Willie Coffey. It is about shared services and the experience of that so far in relation to capital expenditure and revenue possibilities.

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

We have just a couple of final areas to cover. The first is governance arrangements. You say in paragraph 70 of this year’s report:

“I reported last year that many of the main governance groups are attended by the same individuals (both executive and non-executive) and cover similar topics, themes and risks. This increases the risk of duplication, inefficiency, or blurred lines of responsibility between the different roles and remits of each group.”

What progress has been made since you drew that picture last year?

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Fine. Thanks for clarifying that. Graham, do you want to come in on this area, or will I go to Willie Rennie to talk about shared services?

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

What you are saying, if I understand it, is that, notwithstanding the pilots, you still think that there needs to be a more comprehensive review. Have you had a response from the Government to that call?