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
You understand, Mr Hogg, why the Scottish public finance manual requires that there must be an accountable officer in every organisation, including a non-departmental public body. There are reasons for that related to ensuring that public money is spent wisely—that there is value for money and economic efficiency in organisations and so on.
If somebody who had been approved by the board was also approved by you as the Scottish Government sponsor person three months into the absence of Ms Brown, why did that appointment not happen and why was there a further three-month wait before somebody was put in post?
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Richard Leonard
I invite Colin Beattie to put some questions to Ms Brown.
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Richard Leonard
Ms Brown was right on that, certainly.
I invite Mr Simpson to come in.
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Richard Leonard
Graham, I think that we have established that it was. We should move on to your substantive—
Public Audit Committee [Draft]
Meeting date: 28 January 2026
Richard Leonard
Thank you very much. It has been a useful, albeit brief, session this morning. There are further elements of the NAO report that we will want to follow up. For now, I thank the Auditor General and Richard Robinson for their evidence this morning.
I now move the meeting into private session.
10:34
Meeting continued in private until 11:33.
Public Audit Committee [Draft]
Meeting date: 28 January 2026
Richard Leonard
Good morning. I welcome everyone to the fourth meeting in 2026 of the Public Audit Committee. The first item on our agenda is a decision on whether to take in private agenda items 3 to 7. Do members of the committee agree to take those items in private?
Members indicated agreement.
Public Audit Committee [Draft]
Meeting date: 28 January 2026
Richard Leonard
Our principal agenda item this morning is consideration of the National Audit Office’s report into the administration of Scottish income tax and of the Auditor General for Scotland’s letter of assurance that accompanies the report.
I am very pleased to welcome our witnesses. We are joined in the committee room by Stephen Boyle, the Auditor General for Scotland—good morning, Auditor General. Alongside Mr Boyle is Richard Robinson, who is a senior manager at Audit Scotland. I am very pleased to welcome from the National Audit Office—online, this year—Gareth Davies, who is the Comptroller and Auditor General at the NAO. Good morning, Mr Davies. Alongside Gareth Davies is Peter Morland, who is the director of financial audit at the NAO.
We are quite limited for time, because Mr Davies and Mr Morland have to leave for a prior engagement at around 10.15. We will all need to be disciplined in our questions and answers. Before we get to those questions, I invite the Auditor General to make a short opening statement, after which I will invite Mr Davies to do the same.
Public Audit Committee [Draft]
Meeting date: 28 January 2026
Richard Leonard
Thank you very much. Joe FitzPatrick has some questions.
Public Audit Committee [Draft]
Meeting date: 28 January 2026
Richard Leonard
Gareth Davies and Peter Morland, if you need to go off to your next meeting, we understand. I do not think that we as a committee have any further questions for you, so you are free to go.
Public Audit Committee [Draft]
Meeting date: 28 January 2026
Richard Leonard
We were short of time earlier, but do any members of the committee have further questions that they want to put now? Colin Beattie is indicating that he does. With a degree of brevity, Colin, over to you.