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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 4 May 2021
  6. Current session: 13 May 2021 to 5 November 2025
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Displaying 3443 contributions

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Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 2 March 2023

Richard Leonard

Okay. That is helpful.

You mentioned a situation that I certainly raised last year; other members of the committee raised it as well, I think. It is our concern about what I think is referred to in the audit report as “functus officio”, which is a Latin legal term used in reference to people whose cases were discarded—maybe they were part of that 84 per cent—not having the right to resurrect their claims: those complaints are dead. Does that not raise wider questions about public confidence in the system and whether justice was served on those people? Can you comment on that?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 2 March 2023

Richard Leonard

Those people may, indeed, seek their own legal advice on that interpretation.

Another thing that rang a bit of an alarm bell with me was the fact that the management update on the recommendations in this area included the excerpt:

“We took our own legal advice and concluded that we could not re-open investigations on the basis of the legal principle ‘functus officio’. We also concluded that there would be no value in conducting a lessons learned process.”

Why was that conclusion arrived at?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 2 March 2023

Richard Leonard

Auditor General, do you have anything to say about that?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts” and “Scotland’s public finances: Challenges and risks”

Meeting date: 23 February 2023

Richard Leonard

We have quite a lot of questions to get through, and I am anxious to press the accelerator a little bit. I invite Willie Coffey to come in.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts” and “Scotland’s public finances: Challenges and risks”

Meeting date: 23 February 2023

Richard Leonard

I have a couple of quick final questions. First, going back to the GFG Alliance deal, you seemed to suggest that there was no cost to the public purse and that everything was fine, but the Auditor General’s report points out that £13.5 million of Scottish Government loans were written off during 2019-2020 and 2020-21. So there has been some debt write-off there. The provision for the guarantee arrangement is valued at £114 million. I accept that that is less than it was when you sat before us last year, but it is still 300 per cent greater than it was two years ago. There are things going on, and I am sure that you will have seen the Auditor General’s comments about the volatility of the situation and how things can unravel quickly. Can you give us your views on that?

10:30  

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts” and “Scotland’s public finances: Challenges and risks”

Meeting date: 23 February 2023

Richard Leonard

Thanks. In the end, this is about accountability to Parliament.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts” and “Scotland’s public finances: Challenges and risks”

Meeting date: 23 February 2023

Richard Leonard

It is a higher-than-normal level of risk, is it not, given that the supply chain banker of the organisation went into administration and the Serious Fraud Office is investigating the company because of concerns about fraud and money laundering? Unusually, the auditors that they had resigned, and the finance director walked. It is not just another company; it has been under considerable scrutiny from parliamentary committees, this one included, because there are real, grave concerns about the business model that it operates on.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts” and “Scotland’s public finances: Challenges and risks”

Meeting date: 23 February 2023

Richard Leonard

I am afraid that you cannot get away with mentioning Prestwick airport without Willie Coffey wishing to come in with a question, so I invite him to put his point.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts” and “Scotland’s public finances: Challenges and risks”

Meeting date: 23 February 2023

Richard Leonard

Thank you. For us, it is not just about the £52 million but about the governance arrangements, the outcomes, the whole way in which it operates and whether there is any displacement effect, for example.

09:15  

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts” and “Scotland’s public finances: Challenges and risks”

Meeting date: 23 February 2023

Richard Leonard

Yes. I do not think that I was suggesting that people are not working hard, permanent secretary; I was asking whether we are prioritising, whether the strategy is right and whether the leadership is there. Many of us remember the Christie commission, which had a full-scale agenda for reform involving early intervention, doing things differently and investing at the right time in order to have the most effective outcomes. Much of that remains underutilised. To quote the Auditor General again, I note that he has spoken at various times about the “implementation gap”. The stated aims are very worthy, but the question that we are bound to ask is what is going on out there on the ground.

We are short of time, so we will move on to questions from Craig Hoy.

10:15