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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 Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 5 February 2025

Richard Leonard

In the interest of establishing some facts for the record, I have a couple of quick questions. I am hoping for quick answers, following the discussion that you have just had with Mr Simpson.

Mr Irwin, I think that you said that you were made aware on 28 February that the board was considering dismissing, or was going to dismiss, Mr Tydeman. That is at a slight variance with what Parliament was told by the cabinet secretary, who said that on 28 February she was told that the board was considering action. It was only on 18 March that she was informed that there was the intention to dismiss Mr Tydeman in the week commencing 25 March. Could you clear that up for us, please?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 5 February 2025

Richard Leonard

Stuart, I am sorry—

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 5 February 2025

Richard Leonard

Sure.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 5 February 2025

Richard Leonard

I asked this question of John Boyd from Audit Scotland. Is it a single award? Is there an expectation that the award may be the subject of subcontracting and a sharing of the contract, or will there be just one tender and one beneficiary?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 5 February 2025

Richard Leonard

In the interests of time I will now move things on. I invite Graham Simpson to put some questions to you.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 5 February 2025

Richard Leonard

Graham Simpson is trying my patience, but he has persuaded me that he has one short question to put, for which we are looking for one short answer. Graham, over to you.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 5 February 2025

Richard Leonard

Thank you very much indeed, Mr Miller. Just to be clear, the audit that we are considering is for the financial year 2023-24. You referred a couple of times to 2022. That crops up in the report, but this is an audit of the most recent financial year, in which Audit Scotland concluded that there are issues around

“risk and uncertainty”

and

“governance arrangements and internal controls”.

So my first question to you, Mr Miller, is: do you accept the findings of the Audit Scotland section 22 report?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 5 February 2025

Richard Leonard

Thank you.

I turn to some of the governance issues that are highlighted. One thing that has taken some time to come to fruition is a framework agreement between the Scottish Government and FMPG. The most recent iteration of that was published in, I think, October 2024. It was an attempt to codify people’s roles and responsibilities and to ensure that people understood that FMPG, while operating as a shipyard and competing in the commercial sector, is nonetheless a non-departmental public body and is expected to comply with things such as the Scottish public finance manual.

Mr Irwin, that framework agreement sets out clearly that your responsibilities as the accountable officer include the requirements of propriety and good financial management. There are questions about what happened during the financial year 2023-24 at FMPG under your watch. How do you respond to that?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 5 February 2025

Richard Leonard

Okay. Let me look, then, at the role of the strategic commercial assets division of the Scottish Government. According to the framework agreement, the division has responsibility,

“including financial and operational and when appropriate intervening”.

When I read the minutes of the board meetings—although no minutes of board meetings have appeared on the FMPG website since 30 May 2024, which is quite remarkable—I saw that the board meetings are attended by members of the Scottish Government’s strategic commercial assets division. Do they not have a responsibility for the failures of governance and internal control?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 5 February 2025

Richard Leonard

I am anxious to understand this. If it is set down in black and white in a written agreement, either there has been negligence or the agreement has not been followed; alternatively, there has been a misrepresentation of what happens on the ground.

Mr Cook wants to come in.

09:45