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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 26 May 2025
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Displaying 3150 contributions

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Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

Thank you very much indeed. I turn straight away to Craig Hoy, who has questions on financial management.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

Do you, as Auditor General, have a view about reports that the most recent accounts of the Lochaber smelter will not be audited?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

Before I bring in Willie Coffey, can I go back to what you said about the business investment framework? I think that you said that it was almost there. However, the summary of the document says:

“This guidance is not exhaustive because each investment decision is different and will have its own unique characteristics.”

That sounds like a continuation of the approach that has been followed hitherto, which is that it is all case by case. Does it sound different to you?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

I turn to another area of committee interest that is highlighted in the report: the use of reserves. You make a point in the report about transparency. You say that

“There is a need for greater transparency over the Scottish Government’s policy and approach to using reserves to manage existing cost pressures, particularly where there are funding implications for the wider public sector.”

Please elaborate a little bit on that and tell us what your concerns are.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

Thank you. That message is received loud and clear.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

Thank you. We may well have the permanent secretary before us in the coming weeks to give evidence, so we might raise that with him.

Happily, Colin Beattie has rejoined us. Colin, you had questions on social security, which is another important part of the report. I invite you to put those questions to the Auditor General.

Public Audit Committee [Draft]

Section 22 Report: “The 2021/22 audit of National Records of Scotland”

Meeting date: 15 December 2022

Richard Leonard

I am sorry, Dharshi, but I note for the record that today is 15 December. Are you saying that that will happen within the next two weeks, or did you mean that it would happen in the next calendar year?

Public Audit Committee [Draft]

Decisions on Taking Business in Private

Meeting date: 15 December 2022

Richard Leonard

Good morning. I welcome everyone to the 31st meeting in 2022 of the Public Audit Committee. The first item on our agenda is to ask members whether they agree to take agenda items 4 and 5 in private. Are we all agreed?

Members indicated agreement.

Public Audit Committee [Draft]

Decisions on Taking Business in Private

Meeting date: 15 December 2022

Richard Leonard

Thank you. Agenda item 2 is to consider whether to take our next meeting, which is to be held on Thursday, 12 January 2023, in private. Are we all agreed to hold that meeting in private?

Members indicated agreement.

Public Audit Committee [Draft]

Section 22 Report: “The 2021/22 audit of National Records of Scotland”

Meeting date: 15 December 2022

Richard Leonard

The principal item of business for the committee this morning is to consider the Auditor General for Scotland’s section 22 report “The 2021/22 audit of National Records of Scotland”. I welcome our witnesses this morning. The last time you gave evidence to the committee you did so remotely, so I am very pleased to welcome to the committee room Graeme Samson, who is a senior auditor with Audit Scotland, Dharshi Santhakumaran, who is an audit manager with Audit Scotland and, of course, the Auditor General, Stephen Boyle. You are very welcome. We have some questions to ask you on the section 22 report, but first I invite the Auditor General to make an opening statement.