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Last updated: 6 November 2025

Progress on FMEL Accounts Forensic Investigation 5 November 2025

Economic Development Directorate Colin Cook, Director  E: [email protected] M: 07794 039775 Richard Leonard MSP Convener Public Audit Committee The Scottish Parliament Edinburgh EH99 1SP 5 November 2025 Dear Convener REPORT ON THE ACCOUNTS OF FMEL I am writing to update you on the forensic examination of the historic accounting records of the Ferguson Marine Engineering Limited (FMEL) which was commissioned at the request of the Committee and supported by the Auditor General for Scotland.
Last updated: 8 September 2025

Letter from NZET Convener to Audit Scotland on future public audit model 3 September 2025

The Committee would therefore encourage both Audit Scotland and the Accounts Commission to consider the following in the review of the audit model and Audit Code of Practice: 1.
Last updated: 14 July 2025

AGS work programme AGS to PAC 14 July 2025

I note committee's interest in this area, which I have also shared with the Accounts Commission, and will indeed consider this in planning audit work beyond March 2026.
Last updated: 28 April 2025

CabSecNZE_response to letter regarding Petition 2123 22 April 2025

EU alignment As with the WHO guidelines, the review will take into account the updated EU Ambient Air Quality Directive.
Last updated: 23 May 2024

MTFS_CabSecFLGToConvener_22May24

Publishing on 20 June takes into account the required time for Cabinet and Accountable Officer processes underpinning these decisions to take place.
Last updated: 6 October 2023

NewDealwithLocalGovernment5October2023

. • Early conversations have taken place with Audit Scotland and the Accounts Commission Scotland to explore their role in this work. • Further work is expected over the coming months to deliver a robust shared programme with an outcomes and accountability framework as soon as possible.
Last updated: 26 October 2022

New vessels procurement AGS to PAC 6 Oct 2022

I will take the responses to these requests into account when deciding the scope of any audit work.
Last updated: 6 July 2022

Conveners Group to SPPA

. • However, Conveners were also aware of the need to balance this flexible way of working in a manner consistent with the critical role that committees play in supporting scrutiny and accountability to Parliament. • Therefore, a distinction may need to be drawn between committees in ‘information-gathering’ mode and those instances where committees are conducting parliamentary business which is either more politically contentious or where witnesses are being held to account.
Last updated: 27 May 2025

PE1900_Y

It is sad that this denial of adequate healthcare has not been noticed in ten years despite each healthcare trust having a Controlled Drug Accountable Officer (CDAO). Strangely CDAO don’t seem to be accountable for their failure to follow the policy.
Last updated: 12 December 2023

Letter from Richard Dennis Bankruptcy and Diligence Bill

Yours sincerely Richard Dennis Accountant in Bankruptcy and Agency Chief Executive An agency of pdf. application/pdf. 183027.

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