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Seòmar agus comataidhean

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 Scottish Government Consolidated Accounts”

Meeting date: 20 January 2022

Richard Leonard

One aspect that is highlighted in the report, especially in and around Covid-related payments, is the question of fraud and risks of fraud. Willie Coffey has a number of questions on that subject.

Public Audit Committee

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

Meeting date: 20 January 2022

Richard Leonard

Before we finish, Auditor General, I highlight that the committee’s attention was attracted by your judgment that it was necessary to spotlight the Crown Office and Procurator Fiscal Service in your report on the Scottish Government’s consolidated accounts. You identify special payments to the tune of £40.2 million that the service had to make in the financial year 2020-21, £40 million of which were payments to individuals following legal action against the Lord Advocate

“in connection with the acquisition and administration of Rangers Football Club”.

By my calculation, 99.5 per cent of those special payments went to those individuals. From an audit perspective, we are interested in finding out whether that gives you fundamental concerns about the service’s financial position.

Public Audit Committee

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

Meeting date: 20 January 2022

Richard Leonard

Thank you. Are you in a position to give us an estimate of the outstanding exposure to the cases being litigated, given what you have said about one of the cases being settled, two being closed and others still on-going? Do you have a sense of the value of those cases?

Public Audit Committee

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

Meeting date: 20 January 2022

Richard Leonard

Thank you very much indeed.

I bring this part of our proceedings to a close by thanking Helen Russell, Michael Oliphant and the Auditor General for their evidence this morning. As I mentioned at the start of the session, the audit of the Scottish Government’s consolidated accounts is an important piece of work, and there are many aspects that we have not had a chance to talk about and put questions on. I hope that, with your co-operation, Auditor General, we will be able to do so in the very near future, because the report contains some very important issues of public concern.

With that, I close the public part of the meeting and move into private.

11:17 Meeting continued in private until 11:42.  

Public Audit Committee

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

Meeting date: 20 January 2022

Richard Leonard

Thank you very much indeed. We have a long series of questions. I begin straight away by inviting Sharon Dowey to ask her questions on one of the themes that you have identified: financial management.

Public Audit Committee

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

Meeting date: 20 January 2022

Richard Leonard

We now have some questions on a—[Inaudible.]—area of governmental roles, responsibilities and policy, which relates to resource and capital borrowing.

Public Audit Committee

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

Meeting date: 20 January 2022

Richard Leonard

That is understood, but your door is still open to further inquiry from an audit perspective into what has happened.

Public Audit Committee

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

Meeting date: 20 January 2022

Richard Leonard

Craig Hoy wants to come in on this issue of fraud as well.

Public Audit Committee

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

Meeting date: 20 January 2022

Richard Leonard

Colin Beattie, do you want to come in on the issue of social security fraud, or has that been covered already?

Public Audit Committee

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

Meeting date: 20 January 2022

Richard Leonard

The second item on our agenda is an evidence session with representatives of the National Records of Scotland. The session follows a section 22 report that the committee considered at its meeting on 9 December 2021 with the Auditor General for Scotland and a team from Audit Scotland.

I am pleased to say that we are joined by Paul Lowe, who is the registrar general for Scotland and keeper of the records of Scotland. Also from the National Records of Scotland are Linda Sinclair, who is the director of corporate services and accountable officer; Anne Slater, who is the director of operations and customer services; and Peter Whitehouse, who is the director of statistical services.

I mentioned that Linda Sinclair is the accountable officer, but I invite Paul Lowe to give us some opening remarks before the committee asks questions.