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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 14 September 2025
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Displaying 2372 contributions

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Public Audit Committee

Section 22 report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 18 January 2024

Willie Coffey

Good morning. On the previous conversation about books, I hope that we are not going down the road to where politicians can determine what people can and cannot or should and should not read. People who make purchases must be able to justify them within whatever framework they have in place. If we ever reach a position where people say, “You must not and cannot read this book,” that is not a direction of travel that I would like to follow.

On the issue about the Post Office that Mr Simpson raised, is it your understanding, permanent secretary, that the Post Office and Fujitsu will also provide a compensation fund for the cases that emerged as a result of the Post Office scandal?

Public Audit Committee

Section 22 report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 18 January 2024

Willie Coffey

Okay. I think that I am with you. I thank you for your explanation, which was really detailed.

Do you think that we will get to a position in which we can draw down or receive—whatever the terminology is—UK whole-of-Government accounts in order to get to phase 2, which we had originally planned to get to? Will that happen soon, or is that unpredictable?

Public Audit Committee

Section 22 report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 18 January 2024

Willie Coffey

When would the committee see that? Would it be next year?

Public Audit Committee

Section 22 report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 18 January 2024

Willie Coffey

Thank you so much for that. I had not quite finished—

Public Audit Committee

Section 22 report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 18 January 2024

Willie Coffey

Okay. On that positive note, thank you very much.

Public Audit Committee

Section 22 report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 18 January 2024

Willie Coffey

Okay. If that £244 million is the final outturn position, does it carry forward into next year’s budget, or do you lose it? That is what the public usually want to know.

Public Audit Committee

Section 22 report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 18 January 2024

Willie Coffey

I have a couple of questions about the consolidated accounts. First, on underspends and borrowing, you talked in your opening remarks, permanent secretary, about the current outturn position on underspend. When we got the Auditor General’s report, that was about £500 million, but I think that you mentioned that it was £244 million. Will you give us a brief explanation of how and why that has changed?

Public Audit Committee

Section 22 report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 18 January 2024

Willie Coffey

It is within the tolerance of what would be expected.

Public Audit Committee

Section 22 report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 18 January 2024

Willie Coffey

Thank you very much for that.

Permanent secretary, you wrote to the committee in order to talk to it about the whole-Government accounts and the big picture. The committee has always been interested in getting as broad and as wide a view as it can of every penny that the Government and its agencies spend. In your opening remarks, you told us a little bit about the progress that you have been making. You described phase 1 and phase 2. In phase 1, you have managed, as I understand it, to include spending from other bodies, including non-ministerial bodies and bodies that are funded from the budget. It is really welcome that we can see that.

I want to focus your attention on phase 2. You said in your letter that, because of our reliance on the UK Government’s whole-Government accounts picture, you have not made the progress that you wanted to make. You also said that you are in discussion with Audit Scotland about how to improve that situation in phase 2. I know that this is a very dry subject, but will you give the committee a flavour of what the problem is with our reliance on the UK Government’s whole-Government accounts and a little flavour of what you are trying to do to help us along that road?

Public Audit Committee

Section 22 report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 18 January 2024

Willie Coffey

Okay. That sounds very encouraging. I will leave it at that, convener.