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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 6 February 2026
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Displaying 3715 contributions

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SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 1 May 2025

Richard Leonard

They sound very thorough. I will put the same question to Craig Naylor. As a smaller organisation—compared with the Mental Welfare Commission, for example—what is your perspective on the audit, both internal and external? Is it disproportionate? Is it overly burdensome?

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 1 May 2025

Richard Leonard

That is interesting, because one of the points that was put to us by the SPCB-supported commissioners was that there could be a shared audit service, rather than each organisation being audited individually. I have to say that I think that an underlying theme was the fee that those organisations pay to Audit Scotland for that pleasure. However, you are under the Scottish Government’s audit process, so you do not have a separate facility.

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 1 May 2025

Richard Leonard

Julie Paterson referred earlier to the fact that your organisation has an audit, performance and risk committee. Before I come to Julie on that, do you not have something equivalent, John Ireland?

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 1 May 2025

Richard Leonard

That is really interesting.

I will go back to a more general theme that we have encountered in our evidence gathering so far, especially when speaking to Scottish Parliamentary Corporate Body-supported commissioners and commissions and so on. Not all of them, but quite a few of them, have been grumbling. They have been grumbling because they think that the audit requirements that they are expected to comply with are, to use their terminology, disproportionate and overly burdensome.

I will start with you, Mr Ireland. I am simply trying to make a comparison. Is it the considered view inside the Scottish Fiscal Commission that you are over audited and that you are expected to do things that are surplus to what is necessary to keep in place a good assurance regime?

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 1 May 2025

Richard Leonard

That is really helpful. I want to tease out a little bit more the extent to which your working alongside Audit Scotland is purely voluntary and the extent to which that is provided for by the legislation—which I think that you said it is not—or through other means. Do you have a memorandum of understanding with Audit Scotland?

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 1 May 2025

Richard Leonard

That is interesting.

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 1 May 2025

Richard Leonard

That is interesting.

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 1 May 2025

Richard Leonard

You form part of the Scottish Government’s consolidated accounts, albeit a very small part, presumably.

10:45  

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 1 May 2025

Richard Leonard

You are under the umbrella of the Scottish public finance manual, and you are the accountable officer as the chief executive of the commission.

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 1 May 2025

Richard Leonard

That is helpful. Julie Paterson, do you think that the audit arrangements with which you have to comply are disproportionate and overly burdensome?