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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 4 May 2021
  6. Current session: 13 May 2021 to 22 March 2026
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Displaying 3919 contributions

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Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Richard Leonard

Thank you for that opening statement. Do you accept the findings and recommendations of both of the reports that we are considering this morning?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Richard Leonard

Did that unearth any of the things that subsequently came out in the section 22 report?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Richard Leonard

Yes, but that is not strictly true, is it? One of the findings of the Audit Scotland report was that, for six months, there was not an accountable officer in place inside Historic Environment Scotland. If I look at the Scottish public finance manual, it is absolutely clear that if an accountable officer is expected to be absent for four weeks or more, an interim arrangement should be reached and a replacement should be put in place. For six months—not just four weeks—an accountable officer was not in place. That does not sound as though the sponsorship arrangement was working very well at all.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Richard Leonard

Do you think that the sponsorship arrangements are fit for purpose?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Richard Leonard

But what is also extraordinary is that this was all happening at the same time that the Water Industry Commission for Scotland was the subject of section 22 reports highlighting various characteristics that later emerged as being present in Historic Environment Scotland, such as travel expenses and the use of credit cards. Do you not think that that really ought to have been identified as a problem, given that the Scottish Government had been made aware, through the exposure by Audit Scotland and the Public Audit Committee, of what was going on at WICS? Why was the same approach not applied when the Government was looking at what was going on in Historic Environment Scotland?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Richard Leonard

By all means, Joe.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Richard Leonard

I think that Mr FitzPatrick has put his view on the record, so that will suffice, permanent secretary.

Graham Simpson has a final question, then I will bring in the deputy convener.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Richard Leonard

Okay. Thanks. I have got that on the record, anyway. I now invite Joe FitzPatrick to put some questions to you.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Richard Leonard

We have time for one final, short question from Jamie Greene.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Richard Leonard

Thank you for that clarity.

I have a couple of opening questions before I invite the rest of the committee to put some questions to you.

Mr Hogg gave evidence to another committee of this Parliament recently, in which he said that you, Ms Brown, were investigating some of the things that were highlighted in the section 22 report. He said that you were investigating the electronic purchasing cards, travel expenses, data protection failures and the alcohol bill from a leaving do, which is highlighted in the report. You were investigating those things—was that linked in any way to your absence from work?