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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 13 September 2025
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Displaying 934 contributions

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Public Audit Committee

Section 22 Report: “The 2020/21 audit of National Records of Scotland”

Meeting date: 20 January 2022

Craig Hoy

Thank you very much.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of National Records of Scotland”

Meeting date: 20 January 2022

Craig Hoy

Good morning, Mr Lowe, and welcome to your colleagues.

Will you give us a bit of a flavour of the work that you did to assess the impact of the delay of the census on the delivery of public services in Scotland, and on the allocation of funding to councils and other public bodies?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of National Records of Scotland”

Meeting date: 20 January 2022

Craig Hoy

That answer was quite focused on process. We are going to be out of sync. You identified that there are challenges but said that they are not insurmountable. Can you let us know what some of the challenges are?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 20 January 2022

Craig Hoy

I will start by focusing on capital borrowing. In 2020-21, the Scottish Government borrowed £200 million against its capability of £450 million. There was a similar picture with the use of that leverage in 2018-19 and 2019-20. Could the Scottish Government make fuller use of its capital borrowing powers to help to achieve its capital investment priorities?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 20 January 2022

Craig Hoy

Finally, I have a three-part question about resource borrowing. Can you give us a flavour of how effective the Scottish Government has been in utilising its resource borrowing powers? Has the pandemic highlighted any concerns about the scale of those powers? Looking back to 2017-18, there was an overestimate of income tax, which meant that the Government could borrow in relation to that. If, year on year, we find ourselves with the same problem, at what point does a forecasting problem become a structural problem? If we continue not to meet the income tax receipts that the Government suggests, do you have any concern that using resource borrowing to balance shortfall might become a structural issue, rather than a forecasting issue? Do you have any concerns in relation to income tax?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 20 January 2022

Craig Hoy

On your point about how the borrowing is accounted for, would it be realistic for the capital borrowing figures to be supported and detailed in the consolidated accounts or as part of the major capital projects updates?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 20 January 2022

Craig Hoy

Thank you.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of National Records of Scotland”

Meeting date: 20 January 2022

Craig Hoy

It does, thank you.

I have one final question before we move on to the financial impact of the delay. First, I want to put it out there that the cost of the delay was £21.6 million. Given your previous answer, would it be right to say that, even though there is a perception that that money may be lost, you have actually used it to invest in greater flexibility, agility and efficiency in the system? Perhaps crisis begets opportunity in that respect.

Standards, Procedures and Public Appointments Committee

Cross-Party Groups

Meeting date: 13 January 2022

Craig Hoy

Thank you very much for your time.

Standards, Procedures and Public Appointments Committee

Cross-Party Groups

Meeting date: 13 January 2022

Craig Hoy

To put it simply, it would be CAMRA and SIBA. However, Paul Hegarty from the All-Party Parliamentary Beer Group attended as a guest and would be supportive in helping us establish some of the programmes that have been very successful at Westminster—such as the awards programme—as well as in relation to the possibility of getting a guest ale or beer into the parliamentary estate at Holyrood.