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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 17 January 2026
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Displaying 3682 contributions

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SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 8 May 2025

Richard Leonard

Well, to see whether there is duplication or overlap.

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 8 May 2025

Richard Leonard

My question as a member of this committee, however, is whether you have carried out any kind of assessment of whether there is an overlap or duplication when it comes to the purposes of the different public bodies.

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 8 May 2025

Richard Leonard

It is not just about whether you can share IT or HR systems; it is also about whether two bodies are, in part, doing coincidental work or have a coincidental purpose.

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.