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All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
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Displaying 3919 contributions
Meeting of the Commission
Meeting date: 23 June 2025
Richard Leonard
Might you come back next year and share with us another quite big variance in the fees paid, compared to the budget that has been set?
Meeting of the Commission
Meeting date: 23 June 2025
Richard Leonard
Before you bring in Owen Smith, can you expand not just on “late”—we all understand “late” and that there may be understandable reasons for lateness in the completion of an audit—but the expression “not making progress”? That is of much greater concern to me than audits being late.
Meeting of the Commission
Meeting date: 23 June 2025
Richard Leonard
In paragraph 18 of the report, you refer to one outlier public body, which has not had its audit for the financial year 2022-23 completed and, therefore, not had one completed for 2023-24 and, therefore, not had one completed for 2024-25. Again, that rings alarm bells with me, both as convener of the Public Audit Committee and as a member of the commission. In the end, this is about public money. It is about assurance for that body, and the good governance of that body. I do not know how big that particular organisation is, but nonetheless we are talking about whether a proper audit of public money is being undertaken.
Meeting of the Commission
Meeting date: 23 June 2025
Richard Leonard
Excellent.
Meeting of the Commission
Meeting date: 23 June 2025
Richard Leonard
But they are not like health and safety inspectors, who turn up unannounced, are they? I would expect that an audit is a planned operation between the public body that is being audited and the auditor—whether they are internal or from an external firm—who is carrying out the audit.
Public Audit Committee
Meeting date: 18 June 2025
Richard Leonard
Did we get timescales yesterday?
Public Audit Committee
Meeting date: 18 June 2025
Richard Leonard
Okay. Everything within a year?
Public Audit Committee
Meeting date: 18 June 2025
Richard Leonard
The next plan about the plan will be published within a year?
Public Audit Committee
Meeting date: 18 June 2025
Richard Leonard
You just described the process as creating a bigger organisation. Presumably, part of the thinking behind merging two organisations is to rationalise and look at whether there is duplication, and whether a synergy might lead to fewer people being employed in the organisation or to the services being delivered in a different way. Is that part of your thinking?
Public Audit Committee
Meeting date: 18 June 2025
Richard Leonard
Director general, we must leave it there. Thank you very much for that final answer.
I thank all our witnesses for the evidence that they have given us. Thank you, Andrew Chapman, Tim McDonnell, Susan Gallacher and director general Caroline Lamb for giving us your time and insight. We might want to follow up on some areas; I think that you, in turn, undertook to give us more information, which we would very much value, as always.
With that, we move into private session.
12:33 Meeting continued in private until 12:49.