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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 5 May 2021
  6. Current session: 12 May 2021 to 22 July 2025
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Displaying 3298 contributions

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Public Audit Committee

Decision on Taking Business in Private

Meeting date: 22 February 2024

Richard Leonard

The third item on our agenda is a decision on taking agenda items 5, 6 and 8 in private. Do members of the committee agree to taking those items in private?

Members indicated agreement.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Richard Leonard

The fourth item on our agenda is consideration by the committee of reports prepared by the National Audit Office and the Auditor General for Scotland on the administration of Scottish income tax for the tax year 2022-23.

I welcome our witnesses: Stephen Boyle, the Auditor General for Scotland, who is joined by Mark Taylor, who is an audit director at Audit Scotland. I am very pleased to welcome from the National Audit Office Gareth Davies, the Comptroller and Auditor General, and Rebecca Mavin, who is a senior analyst.

We have quite a number of questions to put to you. I will ask Mr Davies to give us a statement but, before that, I invite the Auditor General to address the committee.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Richard Leonard

Thank you. That is helpful. I now turn to Jamie Greene, at his first meeting of this committee.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Richard Leonard

That is helpful. It might be that, in due course, we invite HMRC in and get into more of the detail on that. Perhaps the Auditor General would like to say a word on the issue.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Richard Leonard

Some of the areas that we have discussed in the last hour would presumably fall within the remit of a Scottish income tax board that was seeking to be more strategic in its approach.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Richard Leonard

Okay. We might not be able to rely on the minutes to help us to get to the bottom of that. Anyway, we go to Colin Beattie.

Public Audit Committee

Decisions on Taking Business in Private

Meeting date: 8 February 2024

Richard Leonard

The second item on the agenda is also a decision to take business in private. Do members agree to consider any future draft report on adult mental health in private?

Members indicated agreement.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Richard Leonard

Agenda item 3 is consideration of the Auditor General for Scotland’s section 22 report on “The 2022-23 audit of the Water Industry Commission for Scotland”. I welcome to the meeting our three witnesses: Stephen Boyle, Auditor General for Scotland, who is joined this morning by Carole Grant, audit director, and Richard Smith, senior audit manager, from Audit Scotland.

We have quite a number of questions to put to you on the section 22 report, Auditor General, but before we get to them, I invite you to make a short opening statement.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Richard Leonard

Was the issue one of a lack of “itemised receipts” and the purchase of alcohol “exceeding the approval rates” in claims made by the former chief executive, or was this sort of thing more widespread through the organisation?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Richard Leonard

That is helpful. I think that Graham Simpson wants to come in on that point.