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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 7 July 2025
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Displaying 3298 contributions

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Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Crofting Commission”

Meeting date: 2 February 2023

Richard Leonard

But—sorry, Auditor General, I will bring you in in a moment—is that a net increase in the budget, to pay for senior management, or is it just a rebalancing of the existing budget?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Crofting Commission”

Meeting date: 2 February 2023

Richard Leonard

Yes, that is quite reassuring. For the purposes of today, you said that you did not think that the majority of it had gone on to the senior management team. In rough terms—or exact terms, if you have that information—what is the division of additional resource that is going into those front-line posts versus that which is going into the senior management team?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Crofting Commission”

Meeting date: 2 February 2023

Richard Leonard

Thanks very much. As none of the committee members has any more questions, I am going to draw this meeting to a close. I thank Pat Kenny, Stephen Boyle and Kirsty Ridd. We appreciate your input this morning. There are some things that we might want to follow up with you and the Crofting Commission.

I now close the public part of this morning’s meeting.

09:44 Meeting continued in private until 10:58.  

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

The principal item on our agenda is consideration of a section 22 report, “The 2021/22 audit of the Scottish Government Consolidated Accounts”. I am pleased to welcome our witnesses this morning: the Auditor General for Scotland, Stephen Boyle; Michael Oliphant, audit director at Audit Scotland; and Helen Russell, senior audit manager at Audit Scotland. We have an extensive range of questions to put, but before we get to that, I ask the Auditor General to make a short opening statement.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

You go even further than that when you say that

“The Reserve balance is not disclosed within the Scottish Government consolidated accounts.”

It is a matter not only of where the reserve is and transparency over its movement, but of the figure itself not even being disclosed in the consolidated accounts.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

Further in, the document talks about the comprehensive business case that needs to be made in order to give the green light for Government intervention in a commercial business. It talks about the strategic case, the economic case, the commercial case, the financial case and the management case. Were any of those cases the subject of proper scrutiny for the investments that are listed in your report?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

We are up against the clock a bit here, so, if it is a very brief question, I will allow you to come in and ask it.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

That very much leads me to my next question, which is about where we are with the production of the Scottish Government’s whole-of-Government consolidated accounts, which I think you said rather diplomatically are being introduced at too slow a pace. Why has there been that lengthy delay, and what justification has been presented for it?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

You refer in the report to the £60 million additional payout from the Crown Office and Procurator Fiscal Service as “unplanned costs”. Can you give us an idea of how £60 million compares with the annual budget of that public service?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

Thank you very much for your evidence. It has been a really useful session for us. I appreciate the input from each of you. We will want to follow up on things that came out of the questioning and some things that we did not get to in the time allocated this morning.

10:27 Meeting continued in private until 11:37.