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All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
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Public Audit Committee
Meeting date: 3 September 2025
Richard Leonard
Joe FitzPatrick, do you have any questions to put?
Public Audit Committee
Meeting date: 3 September 2025
Richard Leonard
I am quite sure that it is.
I invite the deputy convener to put a series of questions before we finish the evidence session.
Public Audit Committee
Meeting date: 3 September 2025
Richard Leonard
I return to my earlier point, which is that it is important for the Parliament and for public accountability that accounts and audits are laid before the Parliament timeously. We can perhaps all reflect on why that was not the case in this instance.
Public Audit Committee
Meeting date: 3 September 2025
Richard Leonard
Thank you very much indeed. On that note, I thank our witnesses—Ian Howse, Mark MacPherson and you, Auditor General—for providing evidence and answering the questions that we have posed. I now formally move this morning’s meeting into private session.
10:30 Meeting continued in private until 11:10.Public Audit Committee
Meeting date: 3 September 2025
Richard Leonard
Good morning, and welcome, everyone, to the 22nd meeting in 2025 of the Public Audit Committee. We are joined by Joe FitzPatrick, whom I very much welcome to the committee. Before we start the business proper, I invite him to declare any relevant interests.
Public Audit Committee
Meeting date: 3 September 2025
Richard Leonard
The audit was carried out by Deloitte on behalf of Audit Scotland, and the report that we have before us is an Audit Scotland section 22 report. Therefore, can you be clear, Auditor General: do you agree with Mr Howse’s interpretation of the rules and regulations and the accountancy practices?
Public Audit Committee
Meeting date: 3 September 2025
Richard Leonard
Do you want to add to that, Auditor General?
Public Audit Committee
Meeting date: 3 September 2025
Richard Leonard
Colin Beattie has some questions on the same theme.
Public Audit Committee
Meeting date: 3 September 2025
Richard Leonard
I will finish with a question that goes back to an earlier point that we discussed, which involved the delay in the laying of the 2022-23 accounts. On further reflection, I note that the letter that we received from Lydia Rohmer, the principal and chief executive of UHI North, West and Hebrides, says that the reason for the delay was, in part,
“a combination of rescheduled audit work and the wider capacity pressures in Scotland’s public audit system”,
which rather points the finger at you, Auditor General.
Public Audit Committee
Meeting date: 3 September 2025
Richard Leonard
Under agenda item 2, the committee must decide whether it wants to take agenda items 4, 5 and 6 in private. Do we agree to take those items in private?
Members indicated agreement.