The Official Report is a written record of public meetings of the Parliament and committees.
The Official Report search offers lots of different ways to find the information you’re looking for. The search is used as a professional tool by researchers and third-party organisations. It is also used by members of the public who may have less parliamentary awareness. This means it needs to provide the ability to run complex searches, and the ability to browse reports or perform a simple keyword search.
The web version of the Official Report has three different views:
Depending on the kind of search you want to do, one of these views will be the best option. The default view is to show the report for each meeting of Parliament or a committee. For a simple keyword search, the results will be shown by item of business.
When you choose to search by a particular MSP, the results returned will show each spoken contribution in Parliament or a committee, ordered by date with the most recent contributions first. This will usually return a lot of results, but you can refine your search by keyword, date and/or by meeting (committee or Chamber business).
We’ve chosen to display the entirety of each MSP’s contribution in the search results. This is intended to reduce the number of times that users need to click into an actual report to get the information that they’re looking for, but in some cases it can lead to very short contributions (“Yes.”) or very long ones (Ministerial statements, for example.) We’ll keep this under review and get feedback from users on whether this approach best meets their needs.
There are two types of keyword search:
If you select an MSP’s name from the dropdown menu, and add a phrase in quotation marks to the keyword field, then the search will return only examples of when the MSP said those exact words. You can further refine this search by adding a date range or selecting a particular committee or Meeting of the Parliament.
It’s also possible to run basic Boolean searches. For example:
There are two ways of searching by date.
You can either use the Start date and End date options to run a search across a particular date range. For example, you may know that a particular subject was discussed at some point in the last few weeks and choose a date range to reflect that.
Alternatively, you can use one of the pre-defined date ranges under “Select a time period”. These are:
If you search by an individual session, the list of MSPs and committees will automatically update to show only the MSPs and committees which were current during that session. For example, if you select Session 1 you will be show a list of MSPs and committees from Session 1.
If you add a custom date range which crosses more than one session of Parliament, the lists of MSPs and committees will update to show the information that was current at that time.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 3464 contributions
Meeting of the Commission
Meeting date: 23 June 2025
Richard Leonard
I have a couple of questions on audit delays. Paragraph 20 of the report tells us that 91 audits are delayed. In fact, when I look at it in a bit more detail, it tells me that 91 audits are late and “not making progress”, so they are not just delayed but stuck, it seems to me. I wonder whether you can address that. Can you also address this point? This is probably an unfair way of framing it but, if I could be simple in my approach, at the start of the report you talk about between 233 and 253 audits being completed; if there are 91 delayed audits, that is a ratio of between 35 to almost 40 per cent of audits that are delayed or “late and not making progress”. That is a huge proportion, is it not?
Meeting of the Commission
Meeting date: 23 June 2025
Richard Leonard
Perhaps I can finish where I started, by going back to your figures, which say that 91 audits are late—or, to use Mr Smith’s terminology, “not making progress” according to his yardstick. However, you also give us a breakdown that, of those 91 cases, 46 are late due to the auditor, 27 are due late to the body that is being audited and 18 are late in circumstances that are “beyond the control of either”. Again, that is your explanation. I am not quite sure what “beyond the control of either” means. How can something be beyond the control of either the auditor or the public body that is being audited? That baffles me.
Meeting of the Commission
Meeting date: 23 June 2025
Richard Leonard
I am sorry—that just reminds me of the narrative that we get on Ferguson Marine, which is that to get the Glen Sannox afloat we have to jeopardise progress on the Glen Rosa, through retrofitting parts from the Glen Rosa on to the Glen Sannox so that at least that vessel is afloat. However, what you described does not solve the problem of what is happening with the public body whose audit is being considerably delayed and jeopardised, does it? I understand that that is the way of working. The reason that I am making facial expressions is because it just reminds me of what we get told on other aspects of audit.
Meeting of the Commission
Meeting date: 23 June 2025
Richard Leonard
Thank you. I could continue, chair, but I do not think that time permits so I will pass back to you.
Meeting of the Commission
Meeting date: 23 June 2025
Richard Leonard
Good morning. I want to continue to look at your “year in figures” table and turn attention to the fees and expenses that are paid to external firms. You have, for a long time, operated a mixed-market approach to public audit in Scotland, so you outsource about a third of public audits to be carried out by private companies. We approved a budget for the last financial year of £7.7 million, but the table shows that the actual spend was almost £9.5 million. That is a rise of 21 per cent in one year, compared to the budget. Can you explain that?
Meeting of the Commission
Meeting date: 23 June 2025
Richard Leonard
Might you come back next year and share with us another quite big variance in the fees paid, compared to the budget that has been set?
Meeting of the Commission
Meeting date: 23 June 2025
Richard Leonard
Before you bring in Owen Smith, can you expand not just on “late”—we all understand “late” and that there may be understandable reasons for lateness in the completion of an audit—but the expression “not making progress”? That is of much greater concern to me than audits being late.
Meeting of the Commission
Meeting date: 23 June 2025
Richard Leonard
In paragraph 18 of the report, you refer to one outlier public body, which has not had its audit for the financial year 2022-23 completed and, therefore, not had one completed for 2023-24 and, therefore, not had one completed for 2024-25. Again, that rings alarm bells with me, both as convener of the Public Audit Committee and as a member of the commission. In the end, this is about public money. It is about assurance for that body, and the good governance of that body. I do not know how big that particular organisation is, but nonetheless we are talking about whether a proper audit of public money is being undertaken.
Meeting of the Commission
Meeting date: 23 June 2025
Richard Leonard
Excellent.
Meeting of the Commission
Meeting date: 23 June 2025
Richard Leonard
But they are not like health and safety inspectors, who turn up unannounced, are they? I would expect that an audit is a planned operation between the public body that is being audited and the auditor—whether they are internal or from an external firm—who is carrying out the audit.