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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. Session 6: 13 May 2021 to 8 April 2026
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Displaying 3918 contributions

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Public Audit Committee

“Scotland’s public finances: Challenges and risks”

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

“Scotland’s public finances: Challenges and risks”

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

“Scotland’s public finances: Challenges and risks”

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

“Scotland’s public finances: Challenges and risks”

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

“Scotland’s public finances: Challenges and risks”

Meeting date: 1 December 2022

Richard Leonard

Craig Hoy has a supplementary question on that.

Public Audit Committee

“Scotland’s public finances: Challenges and risks”

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

“Scotland’s public finances: Challenges and risks”

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

“Scotland’s public finances: Challenges and risks”

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

“Scotland’s public finances: Challenges and risks”

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

“Scotland’s public finances: Challenges and risks”

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.