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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 13 July 2025
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Displaying 3298 contributions

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Public Audit Committee

Decision on Taking Business in Private

Meeting date: 7 September 2023

Richard Leonard

Under item 2, members of the committee are invited to agree whether or not to take business in private. Do members agree to take items 4, 5 and 6 in private?

Members indicated agreement.

Public Audit Committee

Section 23 Report: “How the Scottish Government is set up to deliver climate change goals”

Meeting date: 7 September 2023

Richard Leonard

Mr Brannen, you mentioned taxonomy, which is the classification of spending into categories of high, medium and low carbon impact and so on, is it not? Mr Raines, you mentioned the Fraser of Allander Institute. In some of its commentary, the Fraser of Allander Institute is quite critical of your taxonomy. It says:

“These classifications are very broad. For example, all health spending is classified as neutral spending, regardless of the underlying activity. This risks misclassifying high-emission activities as beneficial, or carbon-reduction activities as harmful. It is not known what emissions impact a spend classified as ‘high’, ‘low’, or ‘neutral’ emissions actually has.”

That is a fairly fundamental criticism of the model that you are using. It says:

“Both the high-level carbon assessment and taxonomy carbon assessment of the capital budget methodologies are, in our view, unable to provide an adequate level of scrutiny and transparency.”

How do you respond to that?

Public Audit Committee

Section 23 Report: “How the Scottish Government is set up to deliver climate change goals”

Meeting date: 7 September 2023

Richard Leonard

I have more questions on areas that relate to that, but I will turn first to Colin Beattie, who has some questions to put to you.

Public Audit Committee

Section 23 Report: “How the Scottish Government is set up to deliver climate change goals”

Meeting date: 7 September 2023

Richard Leonard

Okay. Some of the international comparisons might be interesting. As a committee, we might have a look at what other countries do to provide EV charge points.

Before I bring in Sharon Dowey, I have a question. You said at the outset, Mr Brannen, that you welcomed the Audit Scotland report. Do you accept all its findings and recommendations?

Public Audit Committee

Section 23 Report: “How the Scottish Government is set up to deliver climate change goals”

Meeting date: 7 September 2023

Richard Leonard

I will bring Graham Simpson back in.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canals”

Meeting date: 29 June 2023

Richard Leonard

We have two principal items on our agenda. The first is consideration of evidence on “The 2021/22 audit of Scottish Canals”. I welcome our three witnesses: we are joined by Stephen Boyle, the Auditor General for Scotland; Mark Taylor, the audit director at Audit Scotland; and Joanne Brown, who is a partner at Grant Thornton UK LLP.

We want to put quite a number of questions to you but, before we get to those, I ask the Auditor General to make a short opening statement.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canals”

Meeting date: 29 June 2023

Richard Leonard

Thank you very much for setting the scene with that opening statement, which had a great deal of similarity with the evidence that we took around this time last year.

We will go straight to questions. I invite deputy convener Sharon Dowey to begin.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canals”

Meeting date: 29 June 2023

Richard Leonard

Thank you. That was very clear and we appreciate that. Craig Hoy has some questions.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canals”

Meeting date: 29 June 2023

Richard Leonard

Bill Kidd has some questions.

Public Audit Committee

Major Capital Projects

Meeting date: 29 June 2023

Richard Leonard

Craig Hoy might also have some questions on this area.