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Seòmar agus comataidhean

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 14 September 2025
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Displaying 2372 contributions

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Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 27 January 2022

Willie Coffey

The notes that we have say that the outcomes of those directions were not reported back to the commission because the commissioner’s office did not carry them out. I suppose that that is what you are saying—they were not carried out, so how could they be reported back to the commission? That led to the complaint to the SPCB about the matter. Has that been resolved? Have the directions been carried out satisfactorily, or are we still debating the matter?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 27 January 2022

Willie Coffey

You are talking about a change in the way in which complaints are assessed. Has it been agreed that that process has to be changed? Is the new process now being followed?

Public Audit Committee

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

Meeting date: 27 January 2022

Willie Coffey

Is the impairment process that you described a fairly standard practice that is applied widely across such sectors, or is it unique to Prestwick?

Public Audit Committee

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

Meeting date: 27 January 2022

Willie Coffey

So, the process does not highlight a particular issue or problem in relation to Prestwick, but is a standard accounting practice. Is that what you are saying?

Public Audit Committee

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

Meeting date: 27 January 2022

Willie Coffey

Thank you for that. On the issue of performance reporting, the consolidated accounts is a huge document full of numbers. It is the annual statement of accounts that tells how the Government has spent the money that it has had at its disposal. However, in your report, Auditor General, you make some comments about performance reporting. You say that the first 50 pages of the accounts are devoted to performance reporting but you also say that it is difficult to disentangle that and see clearly the performance of various policy areas or spending lines.

How might we improve that? It comes up often at the Public Audit Committee that we want to see how well the money has been spent and the outcomes that that spend has achieved.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 27 January 2022

Willie Coffey

Your report tells us about the substantial increase in the number of complaints against councillors and board members. Are we embarking on a new process for the future, or will we revisit the complaints that perhaps should have been followed up but were not?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 27 January 2022

Willie Coffey

Is there any indication of when there might be a resolution to that?

Public Audit Committee

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

Meeting date: 27 January 2022

Willie Coffey

Thank you, convener.

Before we come to that, Auditor General, I noticed that, last week, we did not touch on the European structural funds and their replacement. Did you make any comment on the replacement funds and where, within that, the audit process for Scotland sits? We are unclear about that so far, but can you update us on your perspective on what your role will be, if you will have one, and whether there will be a role for the Parliament and this committee?

Public Audit Committee

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

Meeting date: 27 January 2022

Willie Coffey

Are you saying that that is recognised by the Government, or do we have to persuade the Government that it might want to adopt such an approach?

Public Audit Committee

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

Meeting date: 27 January 2022

Willie Coffey

Are the consolidated accounts the place for that or do we need something different on performance in specific policy areas? Should it be woven into the consolidated accounts or should we ask the Government to consider a separate performance report or document, which we have never had? Is that where we are going? Does the Government recognise that there is an issue?