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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 Government Consolidated Accounts”

Meeting date: 24 February 2022

Richard Leonard

Is there a cast-iron guarantee that those accounts will be published, or are you now caveating that? I am bound to say to you that your predecessor sat before this committee’s equivalent in 2016 and gave an undertaking to provide whole public sector Scottish Government consolidated accounts, and we are still waiting in 2022.

Public Audit Committee

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

Meeting date: 24 February 2022

Richard Leonard

I am sure that we will reflect on your evidence on that subject and we will decide what we think the next steps should be.

Permanent secretary, you have mentioned the national performance framework a few times. What plans do you have to improve performance reporting in the consolidated accounts?

Public Audit Committee

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

Meeting date: 24 February 2022

Richard Leonard

There are still quite a few unanswered questions and we will need to consider how best to respond to them. Willie Coffey has questions to raise.

Public Audit Committee

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

Meeting date: 24 February 2022

Richard Leonard

That would be helpful.

Public Audit Committee

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

Meeting date: 24 February 2022

Richard Leonard

I think that it would be helpful. I know that other processes are under way, but there is an important aspect to the issue for the Public Audit Committee, which is about the decision-making process. The Lord Advocate admitted liability in court, which therefore had financial consequences. If you could get back to us on that, that would be very helpful.

I will move on. Colin Beattie has a series of questions.

Public Audit Committee

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

Meeting date: 24 February 2022

Richard Leonard

Agenda item 3 is a review of the section 22 report arising from the 2020-21 audit of Scottish Canals. I welcome our witnesses for this part of the meeting. The Auditor General for Scotland, Stephen Boyle, is joining us in the committee room. Graeme Greenhill, who is senior manager in performance audit and best value at Audit Scotland, and Joanne Brown, who is a partner with Grant Thornton UK LLP, are online. I think that Grant Thornton UK LLP carried out the audit on the ground with Scottish Canals.

I invite the Auditor General to give an opening statement.

Public Audit Committee

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

Meeting date: 24 February 2022

Richard Leonard

I do not think that anybody disputes that, Mr Cook, and I will call on Jackie McAllister in a second, but the facts of the matter are that, in the past couple of weeks, the GFG Alliance has been brought to book by Her Majesty’s Revenue and Customs and it is the subject of a Serious Fraud Office investigation. As you said earlier, permanent secretary, Greensill Capital has collapsed, and there are question marks around the GFG Alliance’s governance structure. Given that the Scottish Government is almost a partner in the enterprise, as it is party to a deal with the GFG Alliance, what contingency plans are you making?

Public Audit Committee

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

Meeting date: 24 February 2022

Richard Leonard

Colin Beattie would like to come in.

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.