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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 27 July 2025
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Displaying 3298 contributions

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Public Audit Committee

Decision on Taking Business in Private

Meeting date: 7 December 2023

Richard Leonard

Good morning, and welcome, everybody, to the 32nd meeting in 2023 of the Public Audit Committee. We have received apologies from Colin Beattie.

The first agenda item for members to consider is whether to take items 3, 4 and 5 in private. Do we agree to take those items in private?

Members indicated agreement.

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Two years ago, the House of Commons Select Committee on Business, Energy and Industrial Strategy was fairly direct in its conclusions. It said:

“we believe that until Mr Gupta restructures his GFG Alliance companies into a more acceptable corporate structure and publishes consolidated accounts that are adequately audited ... he fails to fulfil the criteria that we believe should be applied to define a fit and proper person for the purposes of receiving any form of Government support.”

That is a pretty direct assessment of where we are, is it not?

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Okay. We have some questions about the European structural and investment funds that Willie Coffey wants to lead on.

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

They were not aimed at you in particular, Graham.

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Okay, but there is mention in the report of associated risk, which would be of interest to the committee.

May I just check something, Carole? You mentioned March: will you get an answer by March on whether the Government will conduct a review, or will it have conducted the review by March?

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 helpful.

I will move on to the final area, which is climate change. You mentioned some of the difficulties—to put it diplomatically—that surrounded the deposit return scheme. Do you have a view on the likelihood that the new projected timeframe of implementation by October 2025 will be met?

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 areas in the report that we are usually very interested in—and we are again, on this occasion—is Scottish Government investment in private companies. I invite Willie Coffey to get us under way on that section.

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Yes, of course. Before we leave that particular issue, as you relayed to us, Auditor General, the Lord Advocate has given a commitment to more public accountability and some form of “process of inquiry”—I think that that was the expression that was used—on the conclusion of the litigation. I suppose that two things arise from that. First, do you have any sense of when the litigation will be concluded? Secondly, do you know what the Lord Advocate means by a “process of inquiry”?

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

As a committee, we still have outstanding requests for access to that information and for as much of it as possible to be put into the public domain. We recognise that there probably are commercial sensitivities around some of the information, and we do not want to compromise the yard’s position in any way, but our position remains that there must be maximum transparency. I will not ask you to comment on that, unless you want to.

Another area that has been of routine concern to the committee—again, it is mentioned in your report—relates to the arrangements concerning the Lochaber aluminium smelter, which is owned by the Liberty Group, which is owned by the GFG Alliance, to which there are various subsidiary parts. In exhibit 2, you state:

“There continues to be uncertainty regarding the financial stability of GFG Alliance”.

Would you care to elaborate on that?

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Okay—go on then.