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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 5 May 2021
  6. Current session: 12 May 2021 to 16 July 2025
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Displaying 3298 contributions

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Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

One of the capital underspends is in transport, net zero and just transition. The capital underspend there is £60 million, which is equivalent to 10 per cent of the capital budget for that department. Do you know why there is such a significant underspend in particular Government departments?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

A “reprofiling” sounds to me like a delay. We understand that there has been construction inflation for a number of years, but I am not quite sure that that is a plausible reason why spending on infrastructure such as ports or the small vessels programme has been delayed, especially given the pressures on the ferry fleet.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

The Scottish Government’s consolidated accounts are a key component of the Scottish Government’s accountability to the Parliament and to the people. The committee may well consider inviting the Scottish Government’s chief accountable officer to give evidence, at some point in the future, on the consolidated accounts.

I will move on to another area that was highlighted in the report, about Social Security Scotland. As the Public Audit Committee, one of the questions for us, as a matter of interest, is to ask what action Social Security Scotland is taking to assess fraud and error in the system.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

That is great. Thank you very much. I will bring in James Dornan, who has some questions for you. James is joining us online.

Public Audit Committee

Decisions on Taking Business in Private

Meeting date: 7 November 2024

Richard Leonard

Item 2 is a decision on whether to take in private our next meeting, which is on Thursday 14 November. Are we agreed?

Members indicated agreement.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

I will begin by turning to one of the points that you raised in opening, about the level of underspend. Do you consider the underspend that is reported in the consolidated accounts to be reasonable?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

Before we move away from this area, can you update us on whether the GFG Alliance has appointed auditors and whether it has filed audited accounts?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

The company has also been investigated by the Serious Fraud Office for money laundering, suspected fraud and fraudulent trading. Is that factored into the assessment that is made about the exposure to risk of the investment arrangement? You previously described the transaction in relation to the Lochaber smelter between the Scottish Government and GFG Alliance as “complex”.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

We have been told that the Government is carrying out a transparency review of its commercial assets. Have you had any input into that?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

I will bring in Colin Beattie.