The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
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Public Audit Committee
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
Meeting date: 19 January 2023
Richard Leonard
The principal item on our agenda is consideration of a section 22 report, “The 2021/22 audit of the Scottish Government Consolidated Accounts”. I am pleased to welcome our witnesses this morning: the Auditor General for Scotland, Stephen Boyle; Michael Oliphant, audit director at Audit Scotland; and Helen Russell, senior audit manager at Audit Scotland. We have an extensive range of questions to put, but before we get to that, I ask the Auditor General to make a short opening statement.
Public Audit Committee
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
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 [Draft]
Meeting date: 15 December 2022
Richard Leonard
We might need to follow up with you or NRS on elements that have arisen from the evidence that we have taken. Before I draw the public part of the meeting to a close, I thank our witnesses—Dharshi Santhakumaran, Graeme Samson and the Auditor General, Stephen Boyle—for their evidence.
10:10 Meeting continued in private until 11:24.Public Audit Committee [Draft]
Meeting date: 15 December 2022
Richard Leonard
Thank you very much for that helpful introduction to the report. I will begin by asking a factual question. The report talks about something called the census coverage survey. First of all, could you explain to us what that is?
Public Audit Committee [Draft]
Meeting date: 15 December 2022
Richard Leonard
Do we know, at this stage, whether the next census will be in 10 years or nine years?
Public Audit Committee [Draft]
Meeting date: 15 December 2022
Richard Leonard
I will steer away from politics, then, and ask my final question, at this stage.
You might recall that we had some quite detailed conversations with NRS about its access to administrative data. I think that it is the case that the Office for National Statistics has much more extensive access to HM Revenue and Customs data and Department for Work and Pensions data, for example. It has access to a much broader suite of data as a result of agreements that it had entered into. We were told that those are not data-sharing agreements that were entered into for the sole purpose of the census; they were entered into for other reasons. Nonetheless, it means that the ONS has wider access to much more comprehensive data than National Records of Scotland has.
My recollection is that when we quizzed National Records of Scotland, it said that it was looking to improve access to Scottish data sources in a range of work that it does, but is still at quite an early stage in that. The committee would be interested to learn—if you can help us with this—what progress has been made in respect of the data-sharing agreements that were spoken about in January this year.
09:30Public Audit Committee [Draft]
Meeting date: 15 December 2022
Richard Leonard
Anecdotally, one of the things that I picked up around the time of the census was that, for people who did not complete the census in one go, they discovered when they went to log back on that they had to start right from the beginning. I do not know whether that feature was common to the systems that were applied in Wales, Northern Ireland and England or whether it was a deficiency in the Scottish system that, perhaps, drove down the completion rate. I do not know whether you have picked that up.
Public Audit Committee [Draft]
Meeting date: 15 December 2022
Richard Leonard
Okay. The committee will need to consider whether we want to pursue that with NRS.
I invite Willie Coffey to put questions to the witnesses.