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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 5 May 2021
  6. Current session: 12 May 2021 to 14 May 2025
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Displaying 2443 contributions

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Public Audit Committee

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

Meeting date: 22 January 2025

Colin Beattie

I am sorry to interrupt. You said that you keep £100 million, so is that across capital and resource?

Public Audit Committee

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

Meeting date: 22 January 2025

Colin Beattie

Do you have a comprehensive understanding of the level of non-recurring savings throughout the public sector?

Public Audit Committee

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

Meeting date: 22 January 2025

Colin Beattie

But if the Government is going to work throughout the public service on reducing non-recurring savings—in other words, on making them recurring in some way, providing a more efficient way of delivering a particular service or however it is done—it will surely need a comprehensive understanding of scale throughout the public sector that needs to be tackled. You also need a task force that can do that and cash resources so that you can put the money up front to implement the innovations and so on that are needed.

Public Audit Committee

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

Meeting date: 22 January 2025

Colin Beattie

There is clearly a lot of work to be done on that.

The consolidated financial information and the work that is being done to bring it together—although it has taken a long time to get to the point that we are at now—is improving. How is that consolidated information being used by the Scottish Government?

It is not the same information that we have had before. Every year, we get a bit more, and every year, there is a bit of progress. That is fine—it is maybe not as fast as we would like it to be, but it is there. How is the Government using that information? It is not just for benefit of this committee; it has a purpose.

Public Audit Committee

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

Meeting date: 22 January 2025

Colin Beattie

Far from trying to balance the budget, it sounds as though you are actually trying to underspend the budget. Do you have a target for an underspend?

Public Audit Committee

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

Meeting date: 22 January 2025

Colin Beattie

That is a good thing, but it still does not explain how you will dig out the non-recurring expenses and replace them with something sustainable.

Public Audit Committee

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

Meeting date: 22 January 2025

Colin Beattie

That is fine, but the committee has been through an awful lot of reports that show that different arms of the public services, perhaps most notably the NHS, are surviving on non-recurring expenses. That permeates the entire public service. How are you going tackle that and drill down to the front line to deal with it?

Public Audit Committee

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

Meeting date: 22 January 2025

Colin Beattie

I will move on to a slightly different aspect. The Scottish budget is under considerable financial pressure. Indeed, in August 2024, emergency spending controls were put in place. With regard to sustainability, the Auditor General picked up the fact that a large number of savings are non-recurring and that you are using those to fund recurring expenditure. What is the target to fix that? It is not sustainable in the long term—you cannot keep doing that—so how are you going to deal with that in the future?

Public Audit Committee

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

Meeting date: 22 January 2025

Colin Beattie

Have you done that?

Public Audit Committee

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

Meeting date: 22 January 2025

Colin Beattie

I am sure that the committee will be looking at that. However, what I was trying to get at in my question is how the information is helping the Government to see a consolidated picture. There must be some benefit to the planning process. I would also hope that it would assist with fiscal sustainability and so on; there should be all sorts of knock-on benefits. What would be the next big step in enhancing the consolidated accounts?