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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. Current session: 13 May 2021 to 29 November 2025
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Displaying 3519 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

Do you publish a report on the audit of the Scottish National Investment Bank?

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Our major item this morning is consideration of the 2022-23 audit of the Scottish Government’s consolidated accounts. I am pleased to welcome our witnesses: Stephen Boyle, the Auditor General for Scotland; Carole Grant, an audit director at Audit Scotland; and Helen Russell and Richard Robinson, senior audit managers at Audit Scotland.

Today’s evidence session is principally about the consolidated accounts, but we also want to take evidence on the Scottish Government’s workforce challenges, which is very much part of that. Richard Robinson is, I think, the lead auditor on that.

We have a large number of questions to put to you this morning, Auditor General, but, before we get to those, I invite you to make an opening statement.

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. That assurance is very welcome. We have heard about road maps, processes, alternative proposals and so on. Your patience is exemplary, but ours is running out a little bit. We will see what response we get from the Scottish Government when we approach it.

I will move things along. We wanted to spend some time looking at the workforce reform agenda and, more broadly, at the public service reform agenda. I will invite the deputy convener back in, and Graham Simpson might want to come in on this issue as well.

10:15  

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Is it part of your audit function to look at whether those criteria were applied in a case like that, especially where £9 million of public money has had to be written off?

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Can you just confirm what the strategy is? You have described how the Government has stated that, for understandable reasons, it wishes to grow the national health service workforce. Exactly a week ago, we had representatives from the further education sector talking about pretty drastic reductions already and contemplating even more drastic workforce cuts in the future. A couple of weeks ago, the Cabinet Secretary for Finance stated on the BBC that the public sector workforce will have to shrink. If the public sector workforce has to shrink, the policy is to grow the NHS workforce and we have seen one component of the public sector in front of us describing some pretty catastrophic decisions that it is contemplating, what is the overarching strategy?

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

We all understand that an institution such as the Scottish National Investment Bank will back some winners and some losers, but it is quite unusual for the loser to be directly under the ambit of the Scottish Government, 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

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

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.