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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 May 2025
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Displaying 3042 contributions

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Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 5 February 2025

Richard Leonard

Other members might ask you further questions about that.

Finally, I turn to the aspect of the report—on which we took further evidence from Audit Scotland—about difficulties with the internal audit arrangements.

Mr Miller, you have been saying that you have told Audit Scotland what to put in its report, and that you have volunteered everything, so there is nothing of any revelation to you. Do you think that it is satisfactory that there are criticisms of the internal audit arrangements? The report talks about a number of high-risk and medium-risk areas. Can you elaborate on what they are and tell us what your disposition is on the internal audit arrangements?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 5 February 2025

Richard Leonard

So you accept the findings.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 5 February 2025

Richard Leonard

Thank you very much indeed. This has been a very useful session for us. The point of it was to shed light. At times, we have had a bit of heat, but I think that we have had a fair amount of light as well. Mr Miller, it is important that the points made collectively by our witnesses are on the public record, to ensure that they are clear for all to see.

As we discussed, you will perhaps supply us with further information. Mr Irwin, we are looking forward to Friday, when documents on due diligence will be produced. We might get back to you in the light of our having read those. We will also reflect on your invitation to revisit the yard. I think that there might be some benefit in our doing so, but that will be for the committee to decide.

I thank all our witnesses. We wish you luck with your continued endeavours. We want you to succeed, which is why we sometimes ask quite difficult questions.

11:56 Meeting continued in private until 12:25.  

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 5 February 2025

Richard Leonard

I am now going to invite Stuart McMillan to put questions to you.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 5 February 2025

Richard Leonard

Those waiting with bated breath for Stuart McMillan’s thoughts on these matters will have to wait a little bit longer, because I am going to invite Colin Beattie to put some questions to the witnesses.

10:45  

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 5 February 2025

Richard Leonard

No. I am asking you a direct question, Mr Miller.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 5 February 2025

Richard Leonard

Okay. This will be my final point before I ask our deputy convener to come in. The other thing that Mr Tydeman said was about the arrangement whereby the individual who was on secondment set up a private limited company and so on. Mr Tydeman said to you, Mr Dishon, in February 2024 that he had questions about the IR35 assumptions surrounding that arrangement. Did he raise those with you at that point?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 5 February 2025

Richard Leonard

You do not remember that.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 5 February 2025

Richard Leonard

Your own framework agreement, which you signed off, says that there is a responsibility on the Scottish Government’s strategic commercial assets division to

“address in a timely manner any significant issues arising in the organisation including financial and operational and when appropriate intervening”.

Why have there not been interventions in the cases that were identified in the audit report?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 5 February 2025

Richard Leonard

For 15 minutes?