The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
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Displaying 3032 contributions
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
Another quite important point in the Auditor General’s report is where it states:
“The board’s view on the absence of a budget is not documented in the minutes of relevant meetings.”
Is that correct?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
Let us look at this from a governance point of view. From what you are saying, the board was aware of the difficulties. Did any board members challenge the situation and the fact that there was no budget?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
Okay. Thank you, convener.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
Auditor General, I found your report interesting. It is one of the most clearly set out documents that I have seen on this subject. I would like to look at one or two of the issues arising in connection with fiscal sustainability, which have been touched on to some extent already. Your report highlights five specific challenges that are contributing to the financial pressures, such as Scotland having a larger and better-paid public sector, the Scottish population being older and sicker, a real-terms cut to the capital block grant, slow real-terms growth in resources funding through the block grant and, of course, spending on Scottish Government policy commitments. Do you have a sense of the relative proportion that each of those elements contributes to anticipated funding pressures?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
In past meetings of this committee, we have discussed the impact of cross-border migration, but I understand—I do not know whether this is still the case—that we can count the number of bodies coming across but we cannot work out what the revenue from that is compared with the revenue from people going the other way, so we do not have a net figure for that. Is that still the case?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
If you decide to tax people’s assets, that will reduce the income from those assets, so income tax will go down. That is logical. It is as if you are blocking yourself into a canyon.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
You are saying that the budget was not produced because, on the basis of your forecasts, you knew where you were going to be, and you had commenced negotiations with unions and so on because staff are one of the most expensive components.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
The process was in place over the first several months of 2023. Did it come to any conclusion, as far as you were concerned?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
Mr Watson, you have painted a picture of an active board, a board that is alert to and aware of the situation, and a board that understands the issues around the budget and has apparently had discussions on it. Yet there is no real evidence of that from a governance point of view. There is nothing in the minutes. What evidence is there that the board was on top of the job?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
Is it specifically minuted that the budget was being deferred in order that those steps could be taken?