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1. Decisions on taking business in private:

The Committee agreed to take items 4 and 5 in private.

2. Accounts Commission:

The Committee took evidence on the Local government in Scotland: Financial bulletin 2023/24 from—

Jo Armstrong, Chair,  and Derek Yule, Member, Accounts Commission;

Blyth Deans, Audit Director,  and Martin McLauchlan, Audit Manager, Audit Scotland.

3. Subordinate legislation:

The Committee considered the following negative instrument—

The Committee agreed to make no recommendations in relation to the instrument.

4. Accounts Commission (in private):

The Committee considered the evidence heard earlier in the meeting.

5. Work programme (in private):

The Committee considered its work programme.

The Committee agreed:

• an approach to consideration of the Local Governance (Scotland) Act 2004 (Remuneration) Amendment Regulations 2025;

• to consider approach papers on referred petitions and the Fiscal Framework for Local Government at a suitable point in its work programme;

• to invite Scottish Government officials to provide further briefing on the Scottish Government’s proposed changes to the energy performance rating system and certificates;

• to hold a Business Planning Day in June.