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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 20 July 2025
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Displaying 3298 contributions

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Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Thank you. We have a couple more areas of questioning for you, Auditor General. For the first of those, I will hand over to Willie Coffey. It is about shared services and the experience of that so far in relation to capital expenditure and revenue possibilities.

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

We have just a couple of final areas to cover. The first is governance arrangements. You say in paragraph 70 of this year’s report:

“I reported last year that many of the main governance groups are attended by the same individuals (both executive and non-executive) and cover similar topics, themes and risks. This increases the risk of duplication, inefficiency, or blurred lines of responsibility between the different roles and remits of each group.”

What progress has been made since you drew that picture last year?

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Thank you very much. We are a little bit pushed for time this morning, so I will move straight to questions. I invite Graham Simpson to open up.

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Okay—that is fine.

I turn now to the deputy convener, Sharon Dowey, who has some questions for you.

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Fine. Thanks for clarifying that. Graham, do you want to come in on this area, or will I go to Willie Rennie to talk about shared services?

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

What you are saying, if I understand it, is that, notwithstanding the pilots, you still think that there needs to be a more comprehensive review. Have you had a response from the Government to that call?

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Graham Simpson would like to come in. Is this a follow-up to Willie Coffey’s earlier line of questioning?

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

I want to check something with you. We previously referred to SIMEC Lochaber Hydropower Ltd as SIMEC Energy. I do not know whether SIMEC Lochaber Hydropower Ltd is another incarnation of it, or whether that is the correct name that it has always had. It has not submitted audited accounts. Has the Liberty Group submitted audited accounts? Has the GFG Alliance submitted audited accounts?

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

One of the areas that you mentioned in your opening statement was the long-standing request for whole-of-government accounts to be produced. There have been delays, talk of alternative proposals and so on. Will you give us an update on where we are at with the issue in a little bit more detail?

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

As I understand it, you audit the Scottish National Investment Bank. Is that correct?