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Chamber and committees

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 10 August 2025
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Displaying 1169 contributions

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Public Audit Committee

Major Capital Projects: Accountability and Governance Arrangements

Meeting date: 19 May 2022

Sharon Dowey

Thank you. Does anyone else want to come in?

Public Audit Committee

Major Capital Projects: Accountability and Governance Arrangements

Meeting date: 19 May 2022

Sharon Dowey

What relationships and communication do you have when projects start to go wrong? I will use the ferries as an example.

Public Audit Committee

Major Capital Projects: Accountability and Governance Arrangements

Meeting date: 19 May 2022

Sharon Dowey

Paragraph 19 of the submission states:

“All Accountable Officers, whether Director Generals or Chief Executives of Executive Agencies or NDPBs are personally answerable to the Parliament for the exercise of their functions and have a duty to:

a. Ensure propriety and regularity of public finances;

b. Ensure Value for Money – of all related resources judged for the public sector as a whole;

c. Have clear lines of delegation and accountability; and support for undertaking these functions;

d. Ensure risks are managed effectively;

e. Make sure procurement guidelines are met;

f. Secure Best Value; and

g. Seek written authority from Ministers if any action is inconsistent with proper performance of the accountable officer’s functions.”

Looking specifically at the ferries, why would that go so badly wrong? Every single one of those guidelines seems to have fallen by the wayside.

Public Audit Committee

Major Capital Projects: Accountability and Governance Arrangements

Meeting date: 19 May 2022

Sharon Dowey

I will ask about the governance and management structures for overseeing the infrastructure investment plan. How does the infrastructure investment board carry out its role and interact with other boards and groups?

Public Audit Committee

Major Capital Projects: Accountability and Governance Arrangements

Meeting date: 19 May 2022

Sharon Dowey

What about any other kind of procurement? The ferries issue started off with procurement, and loads of issues have been raised in relation to that. I am trying to see what could be put in place to make sure that those issues are not on-going. What happened with the ferries was disastrous. Why did it happen in the first place when we have those rules in place?

Public Audit Committee

Major Capital Projects: Accountability and Governance Arrangements

Meeting date: 19 May 2022

Sharon Dowey

What is the IIB’s role in developing the overall strategic direction for infrastructure investment and in balancing competing priorities between and within different portfolios and programmes?

Public Audit Committee

Major Capital Projects: Accountability and Governance Arrangements

Meeting date: 19 May 2022

Sharon Dowey

Thank you. If you ever have any spare cash, I will give a wee shout out for the A77.

Public Audit Committee

Major Capital Projects: Accountability and Governance Arrangements

Meeting date: 19 May 2022

Sharon Dowey

At what point do flags get raised in relation to overspend or overruns in projects? What is deemed acceptable and when would something be reported to Parliament?

Public Audit Committee

Major Capital Projects: Accountability and Governance Arrangements

Meeting date: 19 May 2022

Sharon Dowey

So it is an annual update in the annual budget.

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Sharon Dowey

Good morning, everybody. In evidence to the committee, the Comptroller and Auditor General concluded that HMRC’s outturn figures and administration of the system were reasonable, and that the administration of Scottish income tax had

“now reached what is essentially the implementation of business as usual.”

He also said:

“HMRC’s focus must now be on refining its processes to maintain an accurate and complete record of the Scottish taxpayer population and on continuing to monitor the risk of non-compliance that might or might not arise as a result of divergence between UK and Scottish tax rates.”—[Official Report, Public Audit Committee, 3 February 2022; c 3.]

What areas of refinement are still required

“to maintain an accurate and complete record of the Scottish taxpayer population”?