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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 February 2026
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Displaying 1967 contributions

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Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 14 January 2026

Jamie Greene

That is helpful. Auditor General, I have a final question before I pass on to my colleagues. The issue regarding the accountable officer seems to be the key one. We want to get our heads around why there was no accountable officer, even one who was appointed or internally chosen on an interim or substitute basis. Who was the actual principal accountable officer at the time of the external audit that your report is based on? Was any explanation given to Audit Scotland, either by HES or the Scottish Government, as to why there was no accountable officer for six months? What was the formal explanation?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 14 January 2026

Jamie Greene

Yes, you have a moment or two, if you have another question.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 14 January 2026

Jamie Greene

Far be it from me to put words in your mouth, Auditor General, but are you saying, in summary, that the fact that there were no immediate decisions to be made does not replace the need for an accountable officer to exist?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 14 January 2026

Jamie Greene

Does that demonstrate that the Scottish public finance manual was not just not being followed but perhaps had been misunderstood, even by the sponsorship division?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 14 January 2026

Jamie Greene

That sounds like a series of events that we might wish to dig into further.

My understanding is that the framework agreement between Historic Environment Scotland and the Scottish Government was renewed at some point in the calendar year 2025. Is that correct?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 14 January 2026

Jamie Greene

Was that a permanent accountable officer or an interim?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 14 January 2026

Jamie Greene

Is Audit Scotland satisfied with the framework agreement or did you have any comments or recommendations on it?

Public Audit Committee [Draft]

Cairngorm Funicular Railway

Meeting date: 14 January 2026

Jamie Greene

We will refer to it under that umbrella phrase for the purpose of this meeting.

Public Audit Committee [Draft]

Cairngorm Funicular Railway

Meeting date: 14 January 2026

Jamie Greene

Thank you for your opening comments. Please do help yourselves to some water, and, if anyone needs anything, get the attention of our clerks. If any of you needs to depart for a short comfort break, feel free to do so. If needs be, I can suspend the meeting so that you do not miss anything. We are very flexible and helpful in this committee.

I will pass the floor now to Graham Simpson, who will have the opening set of questions.

Public Audit Committee [Draft]

Cairngorm Funicular Railway

Meeting date: 14 January 2026

Jamie Greene

My question follows on from Mr Morris’s comments, and it is open to anyone on the panel. Is there any collective agreement or a view on his suggestion, which is, basically, that HIE should be lumped with the big liability of the funicular and its costs, while the rest of it should be left to everyone else to get on with? Is that the general view?