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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 5 March 2026
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Displaying 2072 contributions

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Public Audit Committee [Draft]

Cairngorm Funicular Railway

Meeting date: 14 January 2026

Jamie Greene

Thank you for your brevity. I hope that I did not cut you short. I am willing to go over time if you have more questions, Joe.

Public Audit Committee [Draft]

Cairngorm Funicular Railway

Meeting date: 14 January 2026

Jamie Greene

On that note, I appreciate that time is tight, as there is only so much that we can pack into a one-hour session, but the committee was in agreement, given that your written submissions were so comprehensive, that it would be best to get you in to give some oral evidence.

That evidence will now form part of the Official Report and our evidence gathering, so we are extremely grateful for your time and for the effort that it has taken to come to us. The committee will consider your evidence and the next steps that it will take in due course.

We thank all of the witnesses for their work—and their blog—and for being a meaningful part of our considerations this morning.

12:02

Meeting continued in private until 12:47.

Public Audit Committee [Draft]

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

Meeting date: 14 January 2026

Jamie Greene

In your comments, Carole, it would be helpful if you could tell us what conversations you had with the Scottish Government, including any directorate or sponsorship team members, in advance of the production of the section 22 report, so that we get a feel for what the Government’s response was to the questions that you put to it.

Public Audit Committee [Draft]

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

Meeting date: 14 January 2026

Jamie Greene

Who was the lead Scottish Government sponsor who would be directly responsible for deciding to move the rating from red to amber to green? Who, in your understanding, provided oversight of the body’s sponsorship arrangements?

Public Audit Committee [Draft]

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

Meeting date: 14 January 2026

Jamie Greene

That is helpful. Auditor General, I have a final question before I pass on to my colleagues. The issue regarding the accountable officer seems to be the key one. We want to get our heads around why there was no accountable officer, even one who was appointed or internally chosen on an interim or substitute basis. Who was the actual principal accountable officer at the time of the external audit that your report is based on? Was any explanation given to Audit Scotland, either by HES or the Scottish Government, as to why there was no accountable officer for six months? What was the formal explanation?

Public Audit Committee [Draft]

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

Meeting date: 14 January 2026

Jamie Greene

Yes, you have a moment or two, if you have another question.

Public Audit Committee [Draft]

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

Meeting date: 14 January 2026

Jamie Greene

Far be it from me to put words in your mouth, Auditor General, but are you saying, in summary, that the fact that there were no immediate decisions to be made does not replace the need for an accountable officer to exist?

Public Audit Committee [Draft]

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

Meeting date: 14 January 2026

Jamie Greene

Does that demonstrate that the Scottish public finance manual was not just not being followed but perhaps had been misunderstood, even by the sponsorship division?

Public Audit Committee [Draft]

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

Meeting date: 14 January 2026

Jamie Greene

That sounds like a series of events that we might wish to dig into further.

My understanding is that the framework agreement between Historic Environment Scotland and the Scottish Government was renewed at some point in the calendar year 2025. Is that correct?

Public Audit Committee [Draft]

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

Meeting date: 14 January 2026

Jamie Greene

Was that a permanent accountable officer or an interim?