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Public Audit Committee
Meeting date: 20 January 2022
Richard Leonard
We will return to the issue of the digital dimension, which Mr Lowe raised in his answers to Craig Hoy’s questions. I will come to Willie Coffey to ask questions on that. However, before that, I will bring in Colin Beattie to continue on the theme of the financial implications of the delay to the census.
Public Audit Committee
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
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
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
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.
Public Audit Committee
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
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
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
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
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.