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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. Current session: 13 May 2021 to 28 November 2025
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Displaying 3519 contributions

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SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 8 May 2025

Richard Leonard

My final question, just for completeness, is this: are you looking at the proportionality of the audit process as part of your assessment of public service reform and whether the landscape is fit for purpose?

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 8 May 2025

Richard Leonard

Were they rejected?

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 8 May 2025

Richard Leonard

Which of the 13 steps did they get to?

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 8 May 2025

Richard Leonard

Okay. Those are all the questions that I have in that area for now.

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 8 May 2025

Richard Leonard

Yes—this is my chosen specialist subject.

Last week, we had three commissions in front of us, or rather, two commissions—the Scottish Fiscal Commission and the Mental Welfare Commission Scotland—and HM Inspectorate of Constabulary in Scotland. We learned from their evidence that two of them are separately audited by Audit Scotland and/or by their appointed auditors, but one is part of the audit that is conducted into the Scottish Government’s consolidated accounts.

Could you or your officials explain how it is determined whether a body is subsumed into the overall audit of the Scottish Government or is audited as a separate body?

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 8 May 2025

Richard Leonard

Let me ask about oversight by the Scottish Government—either by the sponsor team or whichever part of the Government is relevant. What is the difference between, say, oversight of the audit of His Majesty’s inspectorates versus the oversight of the audit of the Scottish Fiscal Commission or the Mental Welfare Commission for Scotland?

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 8 May 2025

Richard Leonard

As I have said, a view has come through that, just as HM Inspectorate of Constabulary is part of a collective audit—in that it is part of the Scottish Government audit—some of the bodies that we are looking at could be a subject within the Parliament’s internal audit instead of being separately audited. I am not advocating for that to happen; I am just reflecting on evidence that we have taken as a committee.

Public Audit Committee [Draft]

Additional Support for Learning

Meeting date: 7 May 2025

Richard Leonard

Okay, right; thank you. I now invite Stuart McMillan to put some final questions to you.

Public Audit Committee [Draft]

Additional Support for Learning

Meeting date: 7 May 2025

Richard Leonard

I will bookend the session by returning to the recommendations. Laura Caven seemed to hesitate a bit in saying whether she accepts the recommendation on having more consistent data nationally, which has been a theme of this morning’s meeting and in the Audit Scotland and Accounts Commission briefing and recommendations.

When Stella Smith was answering one of the questions that Graham Simpson put to her, I was reflecting on the fact that, as well as recommendations, the briefing has suggested timescales for meeting those recommendations. Do you accept the timescales that the Auditor General and Accounts Commission recommend?

Public Audit Committee [Draft]

Additional Support for Learning

Meeting date: 7 May 2025

Richard Leonard

That almost takes us to a full two hours. I place on record the thanks of the committee for your time and input. I thank Joanna Anderson—I apologise that your name was misspelled on your nameplate, Joanna—Suzanne McLeod and Laura Caven from COSLA, and I thank Clair Henderson, Stella Smith and Neil Rennick from the Scottish Government.

With that, I move the committee into private session.

11:29 Meeting continued in private until 12:43.