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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 5 May 2021
  6. Current session: 12 May 2021 to 14 May 2025
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Displaying 3102 contributions

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Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

Meeting date: 24 June 2024

Richard Leonard

Okay, and what about the other accommodation costs?

Meeting of the Commission

“Quality of public audit in Scotland: Annual report 2023/24”

Meeting date: 24 June 2024

Richard Leonard

It feels a little bit like you might be manipulating the figures, Mr Smith.

Meeting of the Commission

“Quality of public audit in Scotland: Annual report 2023/24”

Meeting date: 24 June 2024

Richard Leonard

You have a separate measure of audit quality, which involves your appointment of the Institute of Chartered Accountants in England and Wales to carry out performance reviews on a sample of—in this case—eight audits. If I interpret the findings correctly, the ICAEW said that only four of the eight audits of which it carried out a performance review met the standard that was expected. Is that your reading of the findings? If so, what conclusions do you draw from that?

Meeting of the Commission

“Quality of public audit in Scotland: Annual report 2023/24”

Meeting date: 24 June 2024

Richard Leonard

Thank you very much.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

Meeting date: 24 June 2024

Richard Leonard

I am not asking about year-by-year changes relating to the national fraud initiative, because those costs in your budget are entirely predictable. I am asking why you asked for a budget of a certain amount for legal and professional fees, for example, when you spent substantially less than that in that year. The issue is, in part, about transparency, but it is also about credibility when you come to us to ask for a budget this year.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2024

Meeting date: 24 June 2024

Richard Leonard

Good morning, everybody. On that last point, we have heard figures from 40 per cent up to 48 per cent or 49 per cent. What is your target? What kind of completion rates of audits were there before the pandemic, for example? You mentioned that some of this is about catching up, as the work was knocked off its path because of the pandemic and the very difficult circumstances that everybody was in at that point. What are your targets? What would you expect?

Public Audit Committee

Section 23 Report: “NHS in Scotland 2023”

Meeting date: 20 June 2024

Richard Leonard

The downgrading of neonatal services at University hospital Wishaw means that people there are being told that they might have to travel to Aberdeen. How do you reconcile that with that goal?

Public Audit Committee

Section 23 Report: “NHS in Scotland 2023”

Meeting date: 20 June 2024

Richard Leonard

Just to emphasise Graham Simpson’s point, he is asking questions about PFI contracts of varying value, one of which is coming to an end at the end of 2025, which is not that far away. We would expect you to have a bit more detail to furnish us with this morning.

The question that he asked about Wishaw general is pertinent because of the value of the contract, which is £100 million in capital value terms. I recognise that some of the other ones are quite small: one is due to expire at the end of 2029 and is valued at £2.7 million, which is probably small fry in the overall scheme of things. However, we would expect you to have a bit more detail to give us about a larger one such as a significant general hospital that is coming up to the end of its PFI term.

I will follow up another point that Graham Simpson made, which is about savings. Perhaps you can help me, because I do not quite understand why, when we see real-terms increases in the NHS Scotland budget year on year, territorial NHS boards are asked to come up with savings. Will you explain that to me?

Public Audit Committee

Section 23 Report: “NHS in Scotland 2023”

Meeting date: 20 June 2024

Richard Leonard

But does a territorial health board not have a budget for staffing?

Public Audit Committee

Section 23 Report: “NHS in Scotland 2023”

Meeting date: 20 June 2024

Richard Leonard

So what is the current estimate of costs for those seven treatment centres?