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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 9 November 2025
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Displaying 3464 contributions

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Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

Roughly speaking, how much has been spent on those cases so far?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

Last year’s figure was £60 million.

Public Audit Committee

Decisions on Taking Business in Private

Meeting date: 7 November 2024

Richard Leonard

Good morning and welcome to the 27th meeting in 2024 of the Public Audit Committee. James Dornan joins us online. Graham Simpson has to present amendments to another committee, but may join us later, depending on how that goes.

Agenda item 1 is consideration of whether to take in private items 4 and 5. Are we agreed on that?

Members indicated agreement.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

As the Auditor General, do you have a view on that?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

As I understand it, and based on the correspondence that we have received from the chief financial officer, it seems to stop short of being a total whole-of-Government account. Is it your understanding that that remains the Government’s ambition, or is it saying that it is not worth its while doing that, as it would not get the return on the effort that would be required? I am not quite sure where we are with that.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

I am sorry to push you on that, but I would like to understand a bit more. As I understand it, 63 per cent—almost two thirds—of Social Security Scotland benefits are administered by the Department for Work and Pensions. Are you saying, Carole, that Social Security Scotland does not have proper oversight of fraud and error in that system?

My second question relates to that point. It is projected that Social Security Scotland will be administering those benefits by the end of 2025-26. Are you saying, however, that a legislative gap exists, which means that it cannot currently scrutinise error and fraud?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

One of the capital underspends is in transport, net zero and just transition. The capital underspend there is £60 million, which is equivalent to 10 per cent of the capital budget for that department. Do you know why there is such a significant underspend in particular Government departments?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

A “reprofiling” sounds to me like a delay. We understand that there has been construction inflation for a number of years, but I am not quite sure that that is a plausible reason why spending on infrastructure such as ports or the small vessels programme has been delayed, especially given the pressures on the ferry fleet.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

The Scottish Government’s consolidated accounts are a key component of the Scottish Government’s accountability to the Parliament and to the people. The committee may well consider inviting the Scottish Government’s chief accountable officer to give evidence, at some point in the future, on the consolidated accounts.

I will move on to another area that was highlighted in the report, about Social Security Scotland. As the Public Audit Committee, one of the questions for us, as a matter of interest, is to ask what action Social Security Scotland is taking to assess fraud and error in the system.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 November 2024

Richard Leonard

That is great. Thank you very much. I will bring in James Dornan, who has some questions for you. James is joining us online.