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The Scottish Parliament is now dissolved ahead of the election on Thursday 7 May 2026.

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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 the Scottish Government Consolidated Accounts”

Meeting date: 27 January 2022

Richard Leonard

I do not want to put words in your mouth, but are you saying that the risk and uncertainty is being fuelled by the collapse of Greensill Capital, which was the primary funder of GFG Alliance? GFG Alliance itself is the subject of a Serious Fraud Office investigation, because issues have been raised about its governance structure, which one UK minister described as “opaque”. Concerns have been expressed about changes to the accounting periods that the company is using. Auditors have resigned and finance directors have left. Is all that fuelling the assessment of heightened risk to which the Scottish Government is now exposed?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 27 January 2022

Richard Leonard

Colin Beattie has a series of questions.

Public Audit Committee

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

Meeting date: 27 January 2022

Richard Leonard

Colin Beattie has a series of questions on governance.

Public Audit Committee

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

Meeting date: 27 January 2022

Richard Leonard

My understanding is that the Scottish Government is now looking at the production of such a framework. As you mentioned, there has been a long-standing call for that from Audit Scotland, from you and your predecessor. Do you know when that framework will be published?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 27 January 2022

Richard Leonard

Thank you very much indeed. Sharon Dowey has a series of questions to ask.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 27 January 2022

Richard Leonard

So nothing has been finalised yet.

There is a section on whistleblowing in the report. I want to get this right: that refers to whistleblowing for employees of the organisation, not whistleblowers who have a part to play in complaints that come to the organisation. I am sure that there is a Latin equivalent of this. Given that I presume that the organisation deals, from time to time, with complaints by people who are covered by the public interest disclosure legislation—people who are whistleblowers—that begs the question why there is not, within an organisation that looks at those matters, an effective whistleblowing policy. A recommendation has been made that that needs to be addressed. Where are we with that?

11:00  

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 27 January 2022

Richard Leonard

As well as any internal reforms, what external changes are needed for the commissioner’s office to address that?

Public Audit Committee

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

Meeting date: 27 January 2022

Richard Leonard

Agenda item 2 is to continue our inquiry into the Audit Scotland report on the Scottish Government consolidated accounts.

I welcome the Auditor General for Scotland, Stephen Boyle, who joins us in the committee room. I am delighted to see you here, Auditor General. Joining him from Audit Scotland online are Michael Oliphant, who is audit director, and Helen Russell, who is a senior audit manager of audit services. They also joined us for last week’s meeting.

Before I continue with questions on the consolidated accounts, I will ask the Auditor General, given that Audit Scotland and the Accounts Commission produced an overnight report into social care, to elaborate on the principal lessons from it. Of course, the committee will turn to in-depth discussion of the subject at some point in the future. The thing that struck me about the report was the paragraph that said, in relation to a national care service:

“Regardless of what happens with reform, some things cannot wait. A clear plan is needed now to address the significant challenges facing social care in Scotland based on what can be taken forward without legislation, which could provide strong foundations for an NCS.”

Auditor General, do you want to say a few words about the report?

Public Audit Committee

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

Meeting date: 27 January 2022

Richard Leonard

Thank you, Auditor General.

We will press on with the committee’s questions about the audit report on the Scottish Government consolidated accounts. People who are joining us remotely should type R in the chat function if they want to contribute. Auditor General, as you know, if you want to delegate an answer or ask your colleagues to come in to develop particular answers, we are keen that you do so.

I turn to the section in the report around the Scottish Government’s strategic approach to investment in private companies, and I invite Sharon Dowey to open the questioning on that.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 27 January 2022

Richard Leonard

Craig Hoy has some questions that follow on from that.