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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 11 March 2026
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Displaying 2770 contributions

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Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Graham Simpson

Thank you convener. [Interruption.] My microphone seems not to be working. It is now.

I will stick to the theme and ask about Historic Environment Scotland, which appears in the consolidated accounts. As you said earlier, you have produced a report on it, which was out yesterday. I was aghast when I read it. It reminded me of WICS and the work that we did on that. Some aspects of the report were very familiar.

HES had no chief executive or accountable officer for six months. There were other aspects that I found very concerning, and that is concerning in itself.

Complimentary tickets were dished out for events at HES venues almost willy-nilly. I do not know how many people were involved.

There were over 400 electronic purchasing cards—maybe there still are—and one in four members of staff had those cards.

There were some specific examples of wholly inappropriate spending, including on a leaving do for a board member. Public money was used for somebody’s leaving do, including for a bar bill. I think that some of that was repaid. Some money was spent on a replacement kitchen. I do not know whether that was somebody’s personal kitchen or whether it was at an HES venue—it is not clear—but that bust the spending limit. There was also £2.9 million on the cancelled archive house project in Bonnyrigg.

Then we have—and this was very familiar from the WICS report—spending on foreign travel, almost half of which was not properly authorised. It gives the impression of an organisation in which controls are lax; in fact, spending was out of control. Would you concur with my analysis?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Graham Simpson

Thank you. I will finish with a question on public sector pay policy. You mention it in paragraph 58, which I think is a significant paragraph. It refers to that policy, but the Government ignored the policy and rolled over to the unions. [Interruption.] Yes, I did not think that the convener would like that one, but that is what happened. As you say in the report,

“This introduces additional recurring financial pressures in the short term and has not mitigated the future year risks given many of the two-year deals agreed include inflation guarantees.”

Presumably, you think that the approach taken there is unsustainable.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Graham Simpson

Thank you—and I say to the convener that I am sorry for annoying him.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Graham Simpson

Okay. I know that you are going to come back and that we will ask you about it in more detail, but I wonder whether you know anything about the nature of the foreign travel that was undertaken. What were those trips for? Do you have any information about that?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of NHS Tayside”

Meeting date: 10 December 2025

Graham Simpson

Will that impact on the services that it can deliver?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of NHS Tayside”

Meeting date: 10 December 2025

Graham Simpson

Just to be clear, this year it looks like it will be £11.4 million short?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of NHS Tayside”

Meeting date: 10 December 2025

Graham Simpson

Of course, I welcome the fact that the board did not need brokerage, but that masks bigger problems. There is the fact that it has had to rely on non-recurring savings. In the year that you have looked at, £18.9 million of the £36.1 million savings were recurring, so the rest were non-recurring. That is quite a significant figure, is it not?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of NHS Tayside”

Meeting date: 10 December 2025

Graham Simpson

Thanks, convener. I will leave it there.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of NHS Tayside”

Meeting date: 10 December 2025

Graham Simpson

The report focuses on mental health, quite rightly, but there is a section that deals with the general financial situation in NHS Tayside. We have discussed the financial situation of other boards.

Other boards have had to have brokerage from the Scottish Government—another way of putting that would be that they have been bailed out—but luckily NHS Tayside did not need any of that in 2024-25 to break even. However, it did rely on non-recurring savings and there were some late allocations. For me, that poses a bit of a risk. Do you agree?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of NHS Tayside”

Meeting date: 10 December 2025

Graham Simpson

Except that the Scottish Government has made it clear—I am not quite sure how it will achieve this, given the state of play in a number of boards—that it will not entertain any more brokerage. NHS Tayside has a shortfall of £11.4 million. I am not asking you to come up with a solution for the Government, but you can see the problem, can you not?