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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 8 November 2025
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Displaying 3464 contributions

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Public Audit Committee

Decision on Taking Business in Private

Meeting date: 14 December 2023

Richard Leonard

Good morning. Welcome to the 33rd and, I assume, last meeting of the Public Audit Committee in 2023.

The first item on our agenda is a decision on whether to take agenda items 3, 4 and 5 in private. Do we agree to do so?

Members indicated agreement.

Public Audit Committee

Section 23 Report: “Adult mental health”

Meeting date: 14 December 2023

Richard Leonard

Presumably, you concede that taking nearly £30 million out of the budget, on top of taking £38 million out of it last year, will have an impact on services.

Public Audit Committee

Section 23 Report: “Adult mental health”

Meeting date: 14 December 2023

Richard Leonard

Thank you very much indeed. I think that you alluded to it, but, for the record, I ask you whether you accept all the key messages and recommendations in the report.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Richard Leonard

So, there will be net savings on the estate by 2025.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Richard Leonard

Okay, but it is useful for us, as a commission, to be able to compare one financial year with the next financial year, or apples with apples, so perhaps there is a better way that you could present that information. Can I deduce from what you have told us that the fees that you are charging to Scottish Government departments and sponsored bodies of the Scottish Government are also rising by 6 per cent?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Richard Leonard

So, what happens between now and April 2025?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Richard Leonard

Thank you. That would certainly be a useful thing to do.

One of the other areas where I was struggling a bit to make the comparisons and to understand the narrative that is in the submission to us is around the estate strategy. I think that Stuart Dennis might have clarified matters a little for me earlier, but just so that I am clear about this, if I look at the overall figure for property, we are told that there is going to be an estimated financial saving of in the region of £2.2 million over a 10-year period. That is an average saving of £220,000 a year. We are also told in paragraph 78 that the Glasgow accommodation cost rise is in the region of £298,000. I want to make sure that I am comparing apples with apples. That is a one-year figure versus the 10-year figure for the net saving. It is helpful if the units are immediately comparable, but I am not sure that they are in that case. Could you develop that and explain to us what the increased costs are, what the decreased costs are and what the net position is over a one-year, a three-year and a 10-year period?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Richard Leonard

You are talking about a revenue to capital budget transfer during this financial year to help to meet the cost of that change. How will that be funded in future years? As I understand it, any savings that we get will not really start to accrue until 2025, so it will not be next year but the year after that. Is my interpretation correct?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Richard Leonard

Good morning. I want to develop that point.

One of the things that stood out for me was table 2, which shows your budgeted expected income from various public bodies that you charge fees to. If I am reading that table correctly, it says that the proposal is that the audit fees that are charged to further education colleges will rise by 6 per cent, the income generated from the fees charged to local government and the national health service bodies will increase by 8.7 per cent, and the expected fee income from central Government bodies—Scottish Government departments and sponsored bodies—is projected to decline by 1.3 per cent. What is the strategy that lies behind that?

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 in the report that we are usually very interested in—and we are again, on this occasion—is Scottish Government investment in private companies. I invite Willie Coffey to get us under way on that section.