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Parliament dissolved ahead of election

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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Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

As I understand it, and based on the correspondence that we have received from the chief financial officer, it seems to stop short of being a total whole-of-Government account. Is it your understanding that that remains the Government’s ambition, or is it saying that it is not worth its while doing that, as it would not get the return on the effort that would be required? I am not quite sure where we are with that.

Public Audit Committee

Decisions on Taking Business in Private

Meeting date: 7 November 2024

Richard Leonard

Item 2 is a decision on whether to take in private our next meeting, which is on Thursday 14 November. Are we agreed?

Members indicated agreement.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

I will begin by turning to one of the points that you raised in opening, about the level of underspend. Do you consider the underspend that is reported in the consolidated accounts to be reasonable?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

Okay—thank you.

I have a question on the extent to which the consolidated accounts reflect all assets and liabilities in the public sector, which has been a long-standing bone of contention for you, Auditor General, and for the Public Audit Committee. As far back as 2016, we were promised greater transparency and much wider coverage of the assets and liabilities—what is owned and what is owed—in the accounts.

We have received correspondence from the Government’s chief financial officer, who told us that there

“is not a further set of consolidated accounts”,

and that

“It has been discussed with Audit Scotland that the value that would be derived from a full set of accounts would not reflect the efforts required to deliver it.”

Is that your view?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

Item 3 is consideration of the 2023-24 audit of the Scottish Government’s consolidated accounts. I am pleased to welcome the Auditor General for Scotland, Stephen Boyle. He is joined by Carole Grant, who is audit director, and Helen Russell, who is senior audit manager, at Audit Scotland.

Auditor General, we have quite a number of questions to put to you this morning. However, before we get to those, I invite you to make a short opening statement.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

Before we move away from this area, can you update us on whether the GFG Alliance has appointed auditors and whether it has filed audited accounts?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

The company has also been investigated by the Serious Fraud Office for money laundering, suspected fraud and fraudulent trading. Is that factored into the assessment that is made about the exposure to risk of the investment arrangement? You previously described the transaction in relation to the Lochaber smelter between the Scottish Government and GFG Alliance as “complex”.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

We have been told that the Government is carrying out a transparency review of its commercial assets. Have you had any input into that?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

I will bring in Colin Beattie.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

We have had a long and detailed session. There are areas that we would ask you to clarify for us, Auditor General, and it is pretty clear that there are some outstanding questions that we should direct not at you but at the Scottish Government, so we will have to consider how we can best do that.

Thank you very much, Auditor General, Helen Russell and Carole Grant, for your willingness to give us such comprehensive evidence this morning. It is greatly appreciated.

I close the public part of the session and move the committee into private session.

10:58 Meeting continued in private until 11:24.