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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 4 July 2025
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Displaying 3287 contributions

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SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 1 May 2025

Richard Leonard

That is really interesting.

I will go back to a more general theme that we have encountered in our evidence gathering so far, especially when speaking to Scottish Parliamentary Corporate Body-supported commissioners and commissions and so on. Not all of them, but quite a few of them, have been grumbling. They have been grumbling because they think that the audit requirements that they are expected to comply with are, to use their terminology, disproportionate and overly burdensome.

I will start with you, Mr Ireland. I am simply trying to make a comparison. Is it the considered view inside the Scottish Fiscal Commission that you are over audited and that you are expected to do things that are surplus to what is necessary to keep in place a good assurance regime?

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 1 May 2025

Richard Leonard

That is really helpful. I want to tease out a little bit more the extent to which your working alongside Audit Scotland is purely voluntary and the extent to which that is provided for by the legislation—which I think that you said it is not—or through other means. Do you have a memorandum of understanding with Audit Scotland?

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 1 May 2025

Richard Leonard

That is interesting.

Public Audit Committee [Draft]

Auditor General for Scotland (Work Programme)

Meeting date: 30 April 2025

Richard Leonard

Okay. This is the start of a consultation process, and I know that other committees of the Parliament might also have a view on what best, or optimum, practice might be when it comes to the work that you are doing on some of these areas.

We will now move on, and I invite Colin Beattie to put some questions to you.

Public Audit Committee [Draft]

Auditor General for Scotland (Work Programme)

Meeting date: 30 April 2025

Richard Leonard

Indeed. I will invite Colin Beattie first, and then Stuart McMillan, to raise some questions with the Auditor General in that area.

Public Audit Committee [Draft]

Auditor General for Scotland (Work Programme)

Meeting date: 30 April 2025

Richard Leonard

Graham Simpson has some questions.

Public Audit Committee [Draft]

Auditor General for Scotland (Work Programme)

Meeting date: 30 April 2025

Richard Leonard

Our main agenda item this morning is consideration of the Auditor General for Scotland’s work programme for the year April 2025 to March 2026, which effectively takes us up to the next Scottish Parliament election.

I am very pleased to welcome Stephen Boyle, the Auditor General for Scotland. Alongside the Auditor General are Alison Cumming, who is an executive director of performance audit and best value at Audit Scotland, and Mark MacPherson, who is an audit director at Audit Scotland.

We have quite a 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 [Draft]

Auditor General for Scotland (Work Programme)

Meeting date: 30 April 2025

Richard Leonard

Thank you very much indeed.

I will begin by looking at the general picture. At the very start of what you just said and in your written presentation to the committee, you set out pretty clearly the challenges that are being faced by all public bodies, led by the Scottish Government.

You gave a sense that things are not really going in the right direction. You talked about demand for public services rising at the same time as the financial outlook is, in your words, “challenging and volatile”. You also talked about the growing gap between budget forecasts and spending plans, and a lack of clarity around that issue and how it will be addressed.

The recurring theme throughout your presentation is around the sustainability of public services—particularly, although not exclusively, their financial sustainability.

You also reminded us that there are still persistent inequalities that are not being addressed, and that the outcomes that people experience show significant variations, based on disability, race, where they live and the extent to which they are living in an impoverished community or in poverty themselves.

All of those things pose big challenges. The big question is, then: how do you think that the Scottish Government is responding to those challenges?

Public Audit Committee [Draft]

Auditor General for Scotland (Work Programme)

Meeting date: 30 April 2025

Richard Leonard

That is tomorrow.

Public Audit Committee [Draft]

Auditor General for Scotland (Work Programme)

Meeting date: 30 April 2025

Richard Leonard

Thank you. I have a question on a minor point. When you have undertaken these kinds of pieces of work in the past, you have often spoken to people with lived experience. So, in the work that you are doing and which you plan to do on Social Security Scotland, the adult disability payment and so on, will you speak to people in receipt of that payment to understand how they are affected by the way in which it operates?