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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 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?

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 will, no doubt, have the accountable officers from the Government and, possibly, the permanent secretary before us in the new year to talk about some of those things.

The committee has also concerned itself with Ferguson Marine (Port Glasgow) Ltd. As you highlight in the section 22 report on the consolidated accounts, a written authority was required this year for the first time since 2007. The director general for the economy sought a written authority from the cabinet secretary, because he did not think that continuing to construct vessel 802 in the yard represented, in his assessment, value for money. That was based on some external reports, as well. To what extent have you had access to the documentation that informed the Government’s decision making 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

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

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

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

“Scotland’s colleges 2023”

Meeting date: 30 November 2023

Richard Leonard

Okay—thank you. I know that Stuart Brown wants to come back in—you will have another opportunity, Stuart, before we finish up—but I am keen for Willie Coffey to lead the next part of the conversation.

Public Audit Committee

“Scotland’s colleges 2023”

Meeting date: 30 November 2023

Richard Leonard

John Mooney wants to come in on that point, and then we will move back to revenue, which Graham Simpson will lead on.

Public Audit Committee

Decision on Taking Business in Private

Meeting date: 30 November 2023

Richard Leonard

Good morning and welcome to the 31st meeting in 2023 of the Public Audit Committee. The first item on our agenda is for members of the committee to agree whether to take items 3 and 4 in private. Do we agree to do so?

Members indicated agreement.