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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

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

Meeting date: 24 February 2022

Richard Leonard

I think that Joanne Brown has frozen. I do not think that we can fix that. Auditor General, do you want to say anything else?

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. If you feel the need, as you might, to bring in any of your colleagues over the next hour or so, please do so. Similarly, if Lesley Fraser or Alyson Stafford, who are online, wish to come in at any point, they should put an R in the chat function, and we will make sure that they are called to give their evidence.

I want to begin with a short question before I hand over to the rest of the committee. You mentioned governance as an issue and an area in which more work might be required. On 27 January, Michael Oliphant, the audit director in Audit Scotland, told the committee about concerns about “overambition”. He said that target dates and scores could sometimes be “overambitious” and that, as a result, there could be an implementation gap, which is something on which the Auditor General for Scotland has previously reflected.

Will you reflect on the part of the Audit Scotland report on the consolidated accounts? Will you look at the need for more clarity on the action that has been taken in order to allow us to understand better how risk management is being carried out and how risks are being addressed by the Scottish Government?

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

Jackie McAllister wants to come in.

Public Audit Committee

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

Meeting date: 24 February 2022

Richard Leonard

Thanks, Auditor General. As usual, feel free to call on Joanne Brown and Graeme Greenhill as appropriate. If they wish to come in at any point, they should put an R in the chat box function and we will ensure that they are called.

Sharon Dowey will ask the first question.

Public Audit Committee

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

Meeting date: 24 February 2022

Richard Leonard

We are coming to the last lap, permanent secretary. Sharon Dowey has a couple of questions to put to you, and then Willie Coffey will come back in before we finish.

Public Audit Committee

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

Meeting date: 24 February 2022

Richard Leonard

For the final question or two, I hand over to Willie Coffey.

Public Audit Committee

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

Meeting date: 24 February 2022

Richard Leonard

Joanne—do you want to come in?