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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 6 February 2026
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Displaying 3715 contributions

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Public Audit Committee

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

Meeting date: 7 November 2024

Richard Leonard

That is great. Thank you very much. I will bring in James Dornan, who has some questions for you. James is joining us online.

Public Audit Committee

Decisions on Taking Business in Private

Meeting date: 7 November 2024

Richard Leonard

Item 2 is a decision on whether to take in private our next meeting, which is on Thursday 14 November. Are we agreed?

Members indicated agreement.

Public Audit Committee

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

Meeting date: 7 November 2024

Richard Leonard

I will begin by turning to one of the points that you raised in opening, about the level of underspend. Do you consider the underspend that is reported in the consolidated accounts to be reasonable?

Public Audit Committee

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

Meeting date: 7 November 2024

Richard Leonard

Before we move away from this area, can you update us on whether the GFG Alliance has appointed auditors and whether it has filed audited accounts?

Public Audit Committee

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

Meeting date: 7 November 2024

Richard Leonard

The company has also been investigated by the Serious Fraud Office for money laundering, suspected fraud and fraudulent trading. Is that factored into the assessment that is made about the exposure to risk of the investment arrangement? You previously described the transaction in relation to the Lochaber smelter between the Scottish Government and GFG Alliance as “complex”.

Public Audit Committee

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

Meeting date: 7 November 2024

Richard Leonard

We have been told that the Government is carrying out a transparency review of its commercial assets. Have you had any input into that?

Public Audit Committee

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

Meeting date: 7 November 2024

Richard Leonard

I will bring in Colin Beattie.

Public Audit Committee

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

Meeting date: 7 November 2024

Richard Leonard

The Government’s performance reporting might not be as clear as it could be, but your answers to those questions were very clear and contained a distinct message, which I hope the Government is listening to.

I ask Graham Simpson to come in with a final couple of questions.

Public Audit Committee

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

Meeting date: 7 November 2024

Richard Leonard

Okay—thank you.

I have a question on the extent to which the consolidated accounts reflect all assets and liabilities in the public sector, which has been a long-standing bone of contention for you, Auditor General, and for the Public Audit Committee. As far back as 2016, we were promised greater transparency and much wider coverage of the assets and liabilities—what is owned and what is owed—in the accounts.

We have received correspondence from the Government’s chief financial officer, who told us that there

“is not a further set of consolidated accounts”,

and that

“It has been discussed with Audit Scotland that the value that would be derived from a full set of accounts would not reflect the efforts required to deliver it.”

Is that your view?

Public Audit Committee

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

Meeting date: 7 November 2024

Richard Leonard

Graham Simpson has been able to join us, and I will bring him in in a moment to ask the final few questions. Before I do that, I turn to the final section of the section 22 report, which is headed “Performance reporting”. It starts off with your usual diplomatic tone, Auditor General, when you say:

“The complicated landscape of priorities is hindering the achievement of outcomes”.

However, when we go on to look at paragraphs 66 and 67, you are a bit harder hitting. You say:

“There is an absence of clearly defined performance measures with measurable targets for all priority areas.”

You also say that

“It is unacceptable that six indicators for the previous NPF remain in development.”

That is quite a stiff judgment. What are the reasons that the Scottish Government gives for those deficiencies?