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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 14 September 2025
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Displaying 3314 contributions

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Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 27 January 2022

Richard Leonard

As always, Auditor General, thank you very much for the frankness of your replies. I also take this opportunity to thank Richard Robinson as well as Pat Kenny of Deloitte, who have joined us online this morning.

That ends the public part of the meeting, and we now move into private session.

11:05 Meeting continued in private until 11:46.  

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 27 January 2022

Richard Leonard

So is it that there was a policy, but it was not fit for purpose, or is it that there was a policy, but people were not sufficiently aware of it?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 27 January 2022

Richard Leonard

We will end where we started, with the comment in the Auditor General’s opening statement that this is all about public trust in the complaints system and how complaints are dealt with. What stands out in the report are recurring phrases such as “substantial weaknesses” and the need for “significant improvements”, and in paragraph 26, the report concludes:

“The overarching risk is a loss of public trust in the ability of the Commissioner’s Office to properly investigate and consider complaints made against the conduct of individuals in public life in Scotland.”

What is your assessment of where things stand today? Is there an existing crisis of confidence in the system?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 27 January 2022

Richard Leonard

I do not want to put words in your mouth, but are you saying that the risk and uncertainty is being fuelled by the collapse of Greensill Capital, which was the primary funder of GFG Alliance? GFG Alliance itself is the subject of a Serious Fraud Office investigation, because issues have been raised about its governance structure, which one UK minister described as “opaque”. Concerns have been expressed about changes to the accounting periods that the company is using. Auditors have resigned and finance directors have left. Is all that fuelling the assessment of heightened risk to which the Scottish Government is now exposed?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 27 January 2022

Richard Leonard

Colin Beattie has a series of questions.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 27 January 2022

Richard Leonard

Colin Beattie has a series of questions on governance.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 27 January 2022

Richard Leonard

My understanding is that the Scottish Government is now looking at the production of such a framework. As you mentioned, there has been a long-standing call for that from Audit Scotland, from you and your predecessor. Do you know when that framework will be published?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 27 January 2022

Richard Leonard

As well as any internal reforms, what external changes are needed for the commissioner’s office to address that?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 27 January 2022

Richard Leonard

Agenda item 2 is to continue our inquiry into the Audit Scotland report on the Scottish Government consolidated accounts.

I welcome the Auditor General for Scotland, Stephen Boyle, who joins us in the committee room. I am delighted to see you here, Auditor General. Joining him from Audit Scotland online are Michael Oliphant, who is audit director, and Helen Russell, who is a senior audit manager of audit services. They also joined us for last week’s meeting.

Before I continue with questions on the consolidated accounts, I will ask the Auditor General, given that Audit Scotland and the Accounts Commission produced an overnight report into social care, to elaborate on the principal lessons from it. Of course, the committee will turn to in-depth discussion of the subject at some point in the future. The thing that struck me about the report was the paragraph that said, in relation to a national care service:

“Regardless of what happens with reform, some things cannot wait. A clear plan is needed now to address the significant challenges facing social care in Scotland based on what can be taken forward without legislation, which could provide strong foundations for an NCS.”

Auditor General, do you want to say a few words about the report?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 27 January 2022

Richard Leonard

Thank you, Auditor General.

We will press on with the committee’s questions about the audit report on the Scottish Government consolidated accounts. People who are joining us remotely should type R in the chat function if they want to contribute. Auditor General, as you know, if you want to delegate an answer or ask your colleagues to come in to develop particular answers, we are keen that you do so.

I turn to the section in the report around the Scottish Government’s strategic approach to investment in private companies, and I invite Sharon Dowey to open the questioning on that.