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All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
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Displaying 3919 contributions
Public Audit Committee [Draft]
Meeting date: 7 May 2025
Richard Leonard
Okay. Thank you.
Two members of this committee at this time still have questions to put to you. I will move straight along and invite the deputy convener, Jamie Greene, to put his questions to you.
Public Audit Committee [Draft]
Meeting date: 7 May 2025
Richard Leonard
Sure—we will get to those.
We will get to other areas, too, but I just want to get on the record whether you accept the key messages at the start of the briefing. We will get into the criticisms from the Auditor General and the Accounts Commission in more detail later, but key message 2 says that there are
“inconsistencies and gaps in data recording.”
Do you accept that that is a deficiency in the way in which things are working at the moment?
Public Audit Committee [Draft]
Meeting date: 7 May 2025
Richard Leonard
I will ask Laura Caven the same question. Does COSLA accept the briefing paper’s findings, recommendations and key messages?
SPCB Supported Bodies Landscape Review Committee [Draft]
Meeting date: 1 May 2025
Richard Leonard
But are you the subject of audit by Audit Scotland?
SPCB Supported Bodies Landscape Review Committee [Draft]
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]
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]
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]
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]
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]
Meeting date: 1 May 2025
Richard Leonard
That is interesting.