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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. Of course, the progress that we are making towards the net zero targets and decarbonisation remains central to the considerations of the Public Audit Committee.

On that note, I thank you, Auditor General, and I thank Richard, Helen and Carole, for the evidence that you have given us this morning. It has been very useful, as always. It has triggered some potential areas into which we might dig a little deeper, and it has given us plenty of information to consider if and when we have an evidence session with the permanent secretary. Thank you very much.

I now move the committee into private session.

10:57 Meeting continued in private until 11:21.  

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

It is a simple question, Auditor General; it is a yes or no question.

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Do you publish a report on the audit of the Scottish National Investment Bank?

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Our major item this morning is consideration of the 2022-23 audit of the Scottish Government’s consolidated accounts. I am pleased to welcome our witnesses: Stephen Boyle, the Auditor General for Scotland; Carole Grant, an audit director at Audit Scotland; and Helen Russell and Richard Robinson, senior audit managers at Audit Scotland.

Today’s evidence session is principally about the consolidated accounts, but we also want to take evidence on the Scottish Government’s workforce challenges, which is very much part of that. Richard Robinson is, I think, the lead auditor on that.

We have a large number of questions to put to you this morning, Auditor General, but, before we get to those, I invite you to make an opening statement.

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. That assurance is very welcome. We have heard about road maps, processes, alternative proposals and so on. Your patience is exemplary, but ours is running out a little bit. We will see what response we get from the Scottish Government when we approach it.

I will move things along. We wanted to spend some time looking at the workforce reform agenda and, more broadly, at the public service reform agenda. I will invite the deputy convener back in, and Graham Simpson might want to come in on this issue as well.

10:15  

Public Audit Committee

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

Meeting date: 7 December 2023

Richard Leonard

Is it part of your audit function to look at whether those criteria were applied in a case like that, especially where £9 million of public money has had to be written off?

Public Audit Committee

“Scotland’s colleges 2023”

Meeting date: 30 November 2023

Richard Leonard

Stuart Brown wants to come in on this question, too.

Public Audit Committee

“Scotland’s colleges 2023”

Meeting date: 30 November 2023

Richard Leonard

Thank you very much. We are kind of at the end of the session but, in the couple of minutes that we have left, Graham Simpson wants to ask a very specific question.

Public Audit Committee

“Scotland’s colleges 2023”

Meeting date: 30 November 2023

Richard Leonard

Thank you. You will, I am sure, have seen the briefing note that we are discussing this morning. One strong message that comes out of it is a concern about the financial sustainability of the college sector. When we took evidence from the Auditor General, he used the expression, “real viability issues” in that regard. At one point, we spoke about whether there was a risk of insolvency in the sector—whether all colleges in Scotland were going concerns. Derek Smeall, what is your take on the financial sustainability of the college sector in Scotland?

Public Audit Committee

Decision on Taking Business in Private

Meeting date: 30 November 2023

Richard Leonard

Good morning and welcome to the 31st meeting in 2023 of the Public Audit Committee. The first item on our agenda is for members of the committee to agree whether to take items 3 and 4 in private. Do we agree to do so?

Members indicated agreement.