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Displaying 3919 contributions
Public Audit Committee
Meeting date: 24 February 2022
Richard Leonard
Is there a cast-iron guarantee that those accounts will be published, or are you now caveating that? I am bound to say to you that your predecessor sat before this committee’s equivalent in 2016 and gave an undertaking to provide whole public sector Scottish Government consolidated accounts, and we are still waiting in 2022.
Public Audit Committee
Meeting date: 24 February 2022
Richard Leonard
I am sure that we will reflect on your evidence on that subject and we will decide what we think the next steps should be.
Permanent secretary, you have mentioned the national performance framework a few times. What plans do you have to improve performance reporting in the consolidated accounts?
Public Audit Committee
Meeting date: 24 February 2022
Richard Leonard
We are coming to the last lap, permanent secretary. Sharon Dowey has a couple of questions to put to you, and then Willie Coffey will come back in before we finish.
Public Audit Committee
Meeting date: 24 February 2022
Richard Leonard
For the final question or two, I hand over to Willie Coffey.
Public Audit Committee
Meeting date: 24 February 2022
Richard Leonard
Joanne—do you want to come in?
Public Audit Committee
Meeting date: 24 February 2022
Richard Leonard
There are still quite a few unanswered questions and we will need to consider how best to respond to them. Willie Coffey has questions to raise.
Public Audit Committee
Meeting date: 24 February 2022
Richard Leonard
That would be helpful.
Public Audit Committee
Meeting date: 24 February 2022
Richard Leonard
I do not think that anybody disputes that, Mr Cook, and I will call on Jackie McAllister in a second, but the facts of the matter are that, in the past couple of weeks, the GFG Alliance has been brought to book by Her Majesty’s Revenue and Customs and it is the subject of a Serious Fraud Office investigation. As you said earlier, permanent secretary, Greensill Capital has collapsed, and there are question marks around the GFG Alliance’s governance structure. Given that the Scottish Government is almost a partner in the enterprise, as it is party to a deal with the GFG Alliance, what contingency plans are you making?
Public Audit Committee
Meeting date: 24 February 2022
Richard Leonard
Colin Beattie would like to come in.
Public Audit Committee
Meeting date: 24 February 2022
Richard Leonard
Thank you very much. If you feel the need, as you might, to bring in any of your colleagues over the next hour or so, please do so. Similarly, if Lesley Fraser or Alyson Stafford, who are online, wish to come in at any point, they should put an R in the chat function, and we will make sure that they are called to give their evidence.
I want to begin with a short question before I hand over to the rest of the committee. You mentioned governance as an issue and an area in which more work might be required. On 27 January, Michael Oliphant, the audit director in Audit Scotland, told the committee about concerns about “overambition”. He said that target dates and scores could sometimes be “overambitious” and that, as a result, there could be an implementation gap, which is something on which the Auditor General for Scotland has previously reflected.
Will you reflect on the part of the Audit Scotland report on the consolidated accounts? Will you look at the need for more clarity on the action that has been taken in order to allow us to understand better how risk management is being carried out and how risks are being addressed by the Scottish Government?