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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 8 July 2025
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Displaying 3298 contributions

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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

Thank you very much indeed. Sharon Dowey has a series of questions to ask.

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 nothing has been finalised yet.

There is a section on whistleblowing in the report. I want to get this right: that refers to whistleblowing for employees of the organisation, not whistleblowers who have a part to play in complaints that come to the organisation. I am sure that there is a Latin equivalent of this. Given that I presume that the organisation deals, from time to time, with complaints by people who are covered by the public interest disclosure legislation—people who are whistleblowers—that begs the question why there is not, within an organisation that looks at those matters, an effective whistleblowing policy. A recommendation has been made that that needs to be addressed. Where are we with that?

11:00  

Public Audit Committee

Section 22 Report: “The 2020/21 audit of National Records of Scotland”

Meeting date: 20 January 2022

Richard Leonard

Yes. I think that it would be useful if you could take us through the broad themes of that and why you arrived at the decision to postpone.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of National Records of Scotland”

Meeting date: 20 January 2022

Richard Leonard

Sorry, Mr Lowe—you froze, so we did not get the last 60 seconds of your answer.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of National Records of Scotland”

Meeting date: 20 January 2022

Richard Leonard

I remind you that if you want to augment the oral evidence that you have given us in writing, please feel free to do that. That may be useful and you alluded to that at the start of that round of questions. It would be helpful for the committee if you could give us the updated figure on the balance when you have it.

I turn to a series of questions on the management of the census programme. I invite Willie Coffey and then Sharon Dowey to come in.

Public Audit Committee

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

Meeting date: 20 January 2022

Richard Leonard

Welcome back. Item 3 on our agenda is consideration of “The 2020/21 audit of the Scottish Government Consolidated Accounts”. I am pleased to welcome three people from Audit Scotland to give evidence on the report: Stephen Boyle, who is the Auditor General; Michael Oliphant, who is an audit director; and Helen Russell, who is a senior audit manager of audit services.

We have a series of questions, and we will try to get through as much of the report as we can. However, it makes sense to us that we give the report due consideration, and it may be that we come back again in the coming weeks to have a further evidence session on this important report.

I begin by asking the Auditor General to make an opening statement.