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
Meeting date: 23 February 2023
Richard Leonard
Can you tell us more about the timescales that you work to for your borrowing? The fiscal framework has a default position of 10 years, has it not? Do you look at shorter or longer periods than that? How do you come to settle on that?
Public Audit Committee
Meeting date: 23 February 2023
Richard Leonard
Good morning. I welcome everyone to the sixth meeting of the Public Audit Committee in 2023. The first item for the committee’s consideration is to agree to take agenda items 3 and 4 in private. Are we all agreed to take those items in private?
Members indicated agreement.
Public Audit Committee
Meeting date: 23 February 2023
Richard Leonard
Good. Craig Hoy will now ask some questions.
Public Audit Committee
Meeting date: 23 February 2023
Richard Leonard
Okay. Do you accept the Auditor General’s critique in his briefing on public finances? He said just a couple of months ago:
“The pace and scale of reform required across the public sector needs to increase.”
Public Audit Committee
Meeting date: 23 February 2023
Richard Leonard
Did you have conversations with the business about the fact that its accounts would not be audited?
Public Audit Committee
Meeting date: 23 February 2023
Richard Leonard
My final question is about sponsorship arrangements, which the committee has taken a keen interest in. We have dealt, over the years, with good and bad examples of such arrangements. A review carried out in 2021 made 14 recommendations, and, permanent secretary, you gave an undertaking that those recommendations would be implemented by, I think, the end of December 2022. As we meet on 23 February 2023, have you met your ambition of implementing all 14 recommendations?
Public Audit Committee
Meeting date: 23 February 2023
Richard Leonard
Before we move off this point, can you help us understand whether the green freeport projects, of which there are two in Scotland, will be the subject of scrutiny and audit by the Auditor General for Scotland?
Public Audit Committee
Meeting date: 23 February 2023
Richard Leonard
The watchword for us is transparency. Regardless of whether we are looking at the reserve balance, which is not disclosed in the accounts, the failure to produce significant progress on the whole-of-public-sector consolidated accounts, or the extent to which there is transparency about capital borrowing, the view of the committee and the Auditor General is that much more could be done to improve levels of transparency. I hope that you will reflect on that.
Public Audit Committee
Meeting date: 9 February 2023
Richard Leonard
The report mentions the omicron variant of Covid and the war in Ukraine, and it is suggested that those would have an impact on taxpayers’ ability to meet their tax liabilities. Will you elaborate on that, please?
Public Audit Committee
Meeting date: 9 February 2023
Richard Leonard
Yes, it poses some wider questions—including, again, some policy questions.