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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 30 November 2025
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Displaying 3519 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

You go even further than that when you say that

“The Reserve balance is not disclosed within the Scottish Government consolidated accounts.”

It is a matter not only of where the reserve is and transparency over its movement, but of the figure itself not even being disclosed in the consolidated accounts.

Public Audit Committee

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

Meeting date: 19 January 2023

Richard Leonard

Further in, the document talks about the comprehensive business case that needs to be made in order to give the green light for Government intervention in a commercial business. It talks about the strategic case, the economic case, the commercial case, the financial case and the management case. Were any of those cases the subject of proper scrutiny for the investments that are listed in your report?

Public Audit Committee

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

Meeting date: 19 January 2023

Richard Leonard

We are up against the clock a bit here, so, if it is a very brief question, I will allow you to come in and ask it.

Public Audit Committee

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

Meeting date: 19 January 2023

Richard Leonard

That very much leads me to my next question, which is about where we are with the production of the Scottish Government’s whole-of-Government consolidated accounts, which I think you said rather diplomatically are being introduced at too slow a pace. Why has there been that lengthy delay, and what justification has been presented for it?

Public Audit Committee

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

Meeting date: 19 January 2023

Richard Leonard

I want to ask a final question about sponsorship arrangements—the relations between the Scottish Government and public bodies. In 2021, an external review was commissioned by the Government and produced 14 key recommendations. All 14 recommendations were accepted by the Scottish Government, and the permanent secretary gave an undertaking that all the recommendations would be implemented by the end of the 2022 calendar year. I know that we are only in mid-January 2023, but I reflect on the fact that, in your report that is before us, you went so far as to say that

“The Scottish Government has committed to improving its sponsoring arrangements of public bodies, but I remain concerned as to whether the timescales will be met and whether actions planned will fully address each recommendation.”

Where are we with that?

Public Audit Committee [Draft]

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

Meeting date: 15 December 2022

Richard Leonard

To be clear, are there or are there not more risks associated with relying on less primary data and more administrative data?

Public Audit Committee [Draft]

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

Meeting date: 15 December 2022

Richard Leonard

You referred to this a few minutes ago. Do you have a view on the target of a 90 per cent return rate as set against the backdrop of there having been a 97 per cent return rate in the other parts of the UK? Does not that target lack ambition, when other parts of the UK managed, in a digital first census, to achieve return rates of 97 per cent 12 months earlier? Why was the ambition only to get a 90 per cent return rate?

Public Audit Committee [Draft]

Decisions on Taking Business in Private

Meeting date: 15 December 2022

Richard Leonard

We are agreed on that, too. Thank you.

Public Audit Committee [Draft]

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

Meeting date: 15 December 2022

Richard Leonard

The return rates in England, Wales and Northern Ireland were, from memory, about 97 per cent. Did their census coverage survey focus on the reasons why 3 per cent did not respond or did it have a wider role to play in giving more qualitative information about the census returns?

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.