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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 2 March 2026
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Displaying 3801 contributions

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Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Richard Leonard

We have time for one final, short question from Jamie Greene.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Richard Leonard

Thank you for that clarity.

I have a couple of opening questions before I invite the rest of the committee to put some questions to you.

Mr Hogg gave evidence to another committee of this Parliament recently, in which he said that you, Ms Brown, were investigating some of the things that were highlighted in the section 22 report. He said that you were investigating the electronic purchasing cards, travel expenses, data protection failures and the alcohol bill from a leaving do, which is highlighted in the report. You were investigating those things—was that linked in any way to your absence from work?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Richard Leonard

You understand, Mr Hogg, why the Scottish public finance manual requires that there must be an accountable officer in every organisation, including a non-departmental public body. There are reasons for that related to ensuring that public money is spent wisely—that there is value for money and economic efficiency in organisations and so on.

If somebody who had been approved by the board was also approved by you as the Scottish Government sponsor person three months into the absence of Ms Brown, why did that appointment not happen and why was there a further three-month wait before somebody was put in post?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Richard Leonard

I invite Colin Beattie to put some questions to Ms Brown.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Richard Leonard

Ms Brown was right on that, certainly.

I invite Mr Simpson to come in.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Richard Leonard

Graham, I think that we have established that it was. We should move on to your substantive—

Public Audit Committee [Draft]

“Administration of Scottish income tax 2024-25”

Meeting date: 28 January 2026

Richard Leonard

Thank you very much. It has been a useful, albeit brief, session this morning. There are further elements of the NAO report that we will want to follow up. For now, I thank the Auditor General and Richard Robinson for their evidence this morning.

I now move the meeting into private session.

10:34

Meeting continued in private until 11:33.

Public Audit Committee [Draft]

Decision on Taking Business in Private

Meeting date: 28 January 2026

Richard Leonard

Good morning. I welcome everyone to the fourth meeting in 2026 of the Public Audit Committee. The first item on our agenda is a decision on whether to take in private agenda items 3 to 7. Do members of the committee agree to take those items in private?

Members indicated agreement.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2024-25”

Meeting date: 28 January 2026

Richard Leonard

Our principal agenda item this morning is consideration of the National Audit Office’s report into the administration of Scottish income tax and of the Auditor General for Scotland’s letter of assurance that accompanies the report.

I am very pleased to welcome our witnesses. We are joined in the committee room by Stephen Boyle, the Auditor General for Scotland—good morning, Auditor General. Alongside Mr Boyle is Richard Robinson, who is a senior manager at Audit Scotland. I am very pleased to welcome from the National Audit Office—online, this year—Gareth Davies, who is the Comptroller and Auditor General at the NAO. Good morning, Mr Davies. Alongside Gareth Davies is Peter Morland, who is the director of financial audit at the NAO.

We are quite limited for time, because Mr Davies and Mr Morland have to leave for a prior engagement at around 10.15. We will all need to be disciplined in our questions and answers. Before we get to those questions, I invite the Auditor General to make a short opening statement, after which I will invite Mr Davies to do the same.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2024-25”

Meeting date: 28 January 2026

Richard Leonard

Thank you very much. Joe FitzPatrick has some questions.