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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 8 September 2025
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Displaying 3298 contributions

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Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accounts”

Meeting date: 24 February 2022

Richard Leonard

I will move on in a second, but I underline the fact that it is a quadrupling, within the space of a year, of the assessment of the exposure to risk. If that was my personal financial situation, I would be alarmed at such an increase in my expected or assessed exposure to financial risk. Is the Scottish Government not alarmed by the quadrupling of that exposure?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accounts”

Meeting date: 24 February 2022

Richard Leonard

To move things along, I invite Craig Hoy to ask some questions.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accounts”

Meeting date: 24 February 2022

Richard Leonard

There has also been considerable public interest in another one of the Government’s financial arrangements—the one with the Gupta Family Group Alliance. The Audit Scotland report focuses on the Lochaber aluminium smelter deal. What is the Scottish Government’s total financial exposure in relation to that deal?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Canals”

Meeting date: 24 February 2022

Richard Leonard

Thank you. That was really helpful.

I understand that Scottish Canals changed its status from being a public corporation to being a non-departmental public body, which led to a change in its accounting requirements, but does Scottish Natural Heritage or Scottish Water have a fixed asset register? Will ScotRail need to have a fixed asset register in the future? Where does Scottish Canals sit in the spectrum of organisations in that regard?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Canals”

Meeting date: 24 February 2022

Richard Leonard

Thank you. Colin Beattie has a couple of questions.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accounts”

Meeting date: 24 February 2022

Richard Leonard

The first principal item of business this morning is agenda item 2, which is consideration of Audit Scotland’s section 22 report “The 2020/21 audit of Scottish Government Consolidated Accounts”. I welcome our witnesses to the meeting, particularly our newish permanent secretary, John-Paul Marks, in what I hope will be the first of a number of appearances before the committee in this parliamentary session. He is joined in the room by Jackie McAllister, who is chief financial officer, and Colin Cook, who is director of economic development, and, virtually, by Lesley Fraser, who is the director general corporate, and Alyson Stafford, who is director general Scottish exchequer, Scottish Government.

As I have said, I welcome John-Paul Marks to his first meeting, in his new role, with a Scottish Parliament committee—in this case, the Public Audit Committee—and I invite him to make a short opening statement.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accounts”

Meeting date: 24 February 2022

Richard Leonard

Permanent secretary, we cannot hold you individually accountable for this either, but one of the other things that the committee, the Auditor General and the Auditor General’s predecessor have waited for for a long time is the publication of whole public sector consolidated accounts. We understand that they will be produced in two stages, and I think that the stage 1 account is due to be published this spring. Will you bring the committee up to date on what progress is being made on that? Do you expect that target date to be met?

Public Audit Committee

Decision on Taking Business in Private

Meeting date: 24 February 2022

Richard Leonard

Good morning and welcome to the sixth meeting in 2022 of the Public Audit Committee. Before we begin, I remind members, witnesses and staff who are present that social distancing measures remain in place in the Parliament’s committee rooms. In addition, face coverings must be worn if you are entering, leaving or moving around the room, but you can take your face masks off when you are at the table.

Agenda item 1 is a decision on taking business in private. Do members agree to take items 4 and 5 in private?

Members indicated agreement.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accounts”

Meeting date: 24 February 2022

Richard Leonard

Thank you very much.

I also wanted to ask you about one quite specific area. At our previous evidence session on this report, on 27 January, we took evidence from the Auditor General on the overspend in the Crown Office and Procurator Fiscal Service, which arose as a result of special payments of £40.2 million in connection with the acquisition and administration of Rangers Football Club. We are interested not only in the impact of that overspend on the service itself, but in the decision making around those payments, particularly the role of the Lord Advocate in that respect. At the previous evidence session, we were told that there were two cases still outstanding. The Audit Scotland report tells us that the Scottish Government authorised the overspend. Can you tell us who did so?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accounts”

Meeting date: 24 February 2022

Richard Leonard

Just to conclude, I think that you undertook to give us some information in writing about fraud, payment and recovery, decision making relating to the Crown Office and Procurator Fiscal Service overspend and so on. That would be helpful. When we survey the Official Report of the meeting, we might find that there are other areas that we want to follow up with you, too.

Thank you for your time this morning and for your thoughtful contributions. I also thank your team: Lesley Fraser and Alyson Stafford, who joined us online; and Jackie McAllister and Colin Cook, who joined us in the committee room.

With that, I suspend the meeting to allow for a change of witnesses.

10:33 Meeting suspended.  

10:36 On resuming—