The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 3919 contributions
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Richard Leonard
I have just one very quick question related to what you have been talking about. Is there any plan to provide an updated analysis of GDP versus gross national income? Is there not an issue with relying on, say, foreign direct investment for economic growth in that it might bring income tax receipts and benefits but the overall impact can be quite extractive?
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Richard Leonard
On behalf of the committee, I thank Jackie McAllister, Gregor Irwin, Shona Riach—although you are not going anywhere, as you are on the next panel, too—and the permanent secretary for your evidence to us this morning. There may be some areas that we will want to follow up with you. Thank you for your candour.
I will now suspend the meeting to allow for a changeover of witnesses.
11:13
Meeting suspended.
11:20
On resuming—
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Richard Leonard
I welcome everybody back to this morning’s meeting of the Public Audit Committee. We have had a changeover of witnesses. I am pleased to welcome a new set of guests who have joined us for consideration of “The 2024/25 audit of Historic Environment Scotland”. I welcome Katerina Brown, who is the chief executive of Historic Environment Scotland; Sir Mark Jones, who is the chair of the board; and Stephen Uphill, who is the chief operating officer. I am also pleased to welcome back Shona Riach, who is the director general exchequer, strategy and performance, who was with us for the earlier evidence session, and to welcome Kenneth Hogg, who is the director for culture and external affairs—both from the Scottish Government.
We have some questions to put to you but, before we get to our questions, I invite Katerina Brown to open up with a short statement.
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Richard Leonard
Thank you. For the record, Ms Brown, you said that you accepted the recommendations and findings of the Audit Scotland report. I look to you and to Sir Mark Jones to confirm that that is the case.
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Richard Leonard
Sir Mark is nodding. I put the same question, which we raised with the permanent secretary earlier, to Shona Riach. Is that the position of the Scottish Government, too?
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Richard Leonard
I think, Ms Brown, you felt that you were treated unfairly by the board and you reported that to the Scottish Government. Again, was that around your investigation into those areas that you have identified?
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Richard Leonard
Mr Hogg, I will ask you something that we raised with the principal accountable officer earlier this morning and which is the top line in the Audit Scotland report. Why, for six months, was there no interim accountable officer in place?
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Richard Leonard
Okay, thanks. Other members of the committee might return to some of those matters, but I now invite the deputy convener to put some questions to you.
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Richard Leonard
Could I act as a little bridge between Mr Beattie and Mr Simpson? You were asked about how long this had been going on. Ms Brown, you arrived in September 2024, so you cannot really speak for before that date.
We know that these 400 electronic purchasing cards presumably existed before that date. I am looking to the Scottish Government here, really. We know that the complementary tickets policy presumably predated September 2024. Did you not flag up any concerns about the existing procedures that were in place? That question is for either Mr Hogg or Ms Riach. Do you think that they would have pre-dated Ms Brown’s arrival?
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Richard Leonard
Thanks for clarifying that. Mr Simpson will ask some questions about that issue but, before he does so, I must just say that I think that 400 e-purchasing cards is rather a large number for a permanent workforce of 1,600 people—Ms Duthie told us in evidence that she thought that it was a high number. I recognise that those 400 people may all be honest and be complying with all the rules and requirements and so on, but it seems like a huge number of people to have electronic purchasing cards on behalf of the organisation. Do you agree?