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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 8 November 2025
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Displaying 3464 contributions

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Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Richard Leonard

He did not sign the 2007 one, though, did he?

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

Good morning. You have mentioned powers a couple of times already. You have spoken about the possible benefit of having more information-sharing powers and you have alluded to own-initiative powers. You notably told the Finance and Public Administration Committee last year:

“We are not doing the job that we think we should be doing because we do not have the right legislative remit.”—[Official Report, Finance and Public Administration Committee, 30 April 2024; c 37.]

Can you elaborate on what you meant by that? Is it about those own-initiative powers or about information-sharing powers or about more than that?

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

That is interesting because one of the questions that we are asking people when they appear before us is to what extent they are reactive and to what extent they are proactive.

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

Okay. I was going to ask about the extent to which you see yourself as being a regulatory or advocacy agent.

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

I think that I am asking more about the operational aspect than the statutory aspect.

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

Do you mean the fees that are charged?

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

Yes. I declare an interest as the convener of the Public Audit Committee.

I am not sure that where you finished up was the same place as you started, because you seem to be suggesting—quite rightly, in my view—that external audit by Audit Scotland gives you a certain validation. I think that your last audit included an unmodified opinion and accounts, that said that there was regularity in expenditure and income, and that you were working effectively. Those are all positive things.

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

Of course, the converse of that is that last week we heard from the Ethical Standards Commissioner. Two years ago, that office was the subject of a section 22 report because of major failings in the organisation. Do you think that external audit is extremely valuable in highlighting what is working well and in identifying where things are not working well at all?

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

The price of the audit might be a separate point from the point about organisation of the audit.

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

Yes.