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All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
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Public Audit Committee
Meeting date: 1 December 2022
Richard Leonard
Thank you. I want to bring Liz Smith in at some point, but I will turn to Craig Hoy next and perhaps bring Liz in after that.
Public Audit Committee
Meeting date: 1 December 2022
Richard Leonard
The principal item on our agenda is consideration of the recent Audit Scotland report, “Scotland’s public finances: Challenges and risks”. I welcome our witnesses, Fiona Diggle, who is a manager at Audit Scotland; Richard Robinson, who is a senior manager at Audit Scotland; and the Auditor General for Scotland. You are very welcome. I also welcome Liz Smith, who joins the committee this morning for this part of our agenda. We will all have a series of questions to put on the briefing, but I first invite the Auditor General to make a short opening statement.
Public Audit Committee
Meeting date: 1 December 2022
Richard Leonard
I will move to another area. You will not be surprised to learn that I was drawn very much to paragraph 42, in which you spell out once again that
“there remains a need for a public consolidated account to provide a comprehensive and transparent assessment of the state of Scotland’s public finances.”
Our trying to get that has been something of a mission for you and the Public Audit Committee. What progress is being made in attaining it?
Public Audit Committee
Meeting date: 1 December 2022
Richard Leonard
We have a few minutes left, so I invite Liz Smith to ask a couple of questions.
Public Audit Committee
Meeting date: 1 December 2022
Richard Leonard
Craig Hoy has a supplementary question on that.
Public Audit Committee
Meeting date: 1 December 2022
Richard Leonard
Before we turn to Craig Hoy, who has some questions about public sector reform, I want to interrogate a little the idea that, traditionally, certain parts of Government expenditure are protected at a time when there is a retrenchment in finances. We have had briefings and statements in Parliament about the areas that the Government is prioritising, but I wonder whether you have detected, in the work that you have been doing in this area, any sense that there has been any movement or shifting of resources between one protected area and another or within a protected area—or, indeed, that the protections are being reviewed.
Public Audit Committee
Meeting date: 1 December 2022
Richard Leonard
Okay. Do you have any idea when the end point will be reached? Have you had any indication from the permanent secretary or any other part of the Government about where that is?
Public Audit Committee
Meeting date: 1 December 2022
Richard Leonard
That is helpful.
Turning to the autumn statement, what difference do the key points that were made by the chancellor in the autumn statement make to any conclusions that you have made in the briefing that we are considering this morning?
Public Audit Committee
Meeting date: 1 December 2022
Richard Leonard
Let us look at the Barnett consequentials element. You make the point in the briefing that, if the Scottish Government—or the Scottish Parliament—wishes to allocate additional help to alleviate the cost of living crisis, the Government will need to find it from its own resource rather than necessarily or even at all relying on Barnett consequentials. Will you perhaps elaborate on that?
Public Audit Committee
Meeting date: 1 December 2022
Richard Leonard
Early in the briefing, you quote the Scottish Government’s assessment that it faces
“significant financial challenges”.
Sharon Dowey has a series of questions that address that.