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: 17 December 2025
Richard Leonard
Wow. In the report, you speak about the individual earning—I use the term loosely—£85,000 for four months’ work. You have just said that they earned £220,000 for nine months’ work. There is supposed to be some regularity, and there is supposed to be some sort of value-for-money test applied. How on earth does that arrangement constitute value for money?
Public Audit Committee [Draft]
Meeting date: 17 December 2025
Richard Leonard
In the full consolidated accounts that the Government produced earlier in the year, which this report is an audit of, the section on the sponsorship of public bodies spoke about deep dives following concerns raised about the Water Industry Commission for Scotland. The deep dives made a risk assessment of public bodies and identified nine that were rated as red. Six of those were NHS boards, I think—I do not know whether they were all territorial boards—that were already under special escalated measures. Of the other three, one was WICS. Do you know which the other two organisations were?
Public Audit Committee [Draft]
Meeting date: 17 December 2025
Richard Leonard
Good morning. I welcome everyone to the 34th and final meeting in 2025 of the Public Audit Committee.
Under the first agenda item, do committee members agree to take agenda items 3 and 4 in private?
Members indicated agreement.
Public Audit Committee [Draft]
Meeting date: 17 December 2025
Richard Leonard
Our main agenda item this morning is consideration of a section 22 report on the 2024-25 audit of the Scottish Government’s consolidated accounts. I am pleased to welcome to the committee the Auditor General, Stephen Boyle. He is joined by Carole Grant, audit director at Audit Scotland, and Richard Smith, senior audit manager at Audit Scotland. We have a wide range of questions for you this morning, Auditor General, but before we ask our questions, I invite you to make a short opening statement.
Public Audit Committee [Draft]
Meeting date: 17 December 2025
Richard Leonard
Thank you very much indeed. On your final point, I am sure that we will take full evidence from you in due course on the report that came out yesterday. Nonetheless, we may have some questions this morning about some of the issues that are raised in that section 22 report.
I will begin with one of the themes that came out when the report on the Scottish Government’s consolidated accounts was published. There was some discussion around the levels of underspend. My primary question is whether you think that the levels of underspend that are reflected in the consolidated accounts are reasonable.
Public Audit Committee [Draft]
Meeting date: 17 December 2025
Richard Leonard
Okay. Can I just interrogate that a little bit more? On the social justice underspend of £164 million, are you saying that that is unspent money on cladding remediation, for example? Did you also say that it is part of the social security budget, or have I picked that up wrong?
Public Audit Committee [Draft]
Meeting date: 17 December 2025
Richard Leonard
Thank you very much, and thanks for answering those questions. I now invite the deputy convener to put his questions to you.
Public Audit Committee [Draft]
Meeting date: 17 December 2025
Richard Leonard
Thank you, Mr Simpson. I now invite Joe FitzPatrick to put some final questions to you, Auditor General.
Meeting of the Commission
Meeting date: 11 December 2025
Richard Leonard
I am a revolutionary, Mr Crosby.
Meeting of the Commission
Meeting date: 11 December 2025
Richard Leonard
Good morning. I would like to go back to the 5 per cent vacancy factor, which is a major part of your savings plan. First, that is quite a blunt instrument, is it not? It is not something that is entirely within your control. Secondly, as we have discussed before, it can be detrimental to the morale of the workforce if people are leaving and it is a deliberate plan not to replace them. How are you managing that? Underlying that, I am challenging you—is it an ethical thing to do?