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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 27 June 2025
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Displaying 3264 contributions

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Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

You go even further than that when you say that

“The Reserve balance is not disclosed within the Scottish Government consolidated accounts.”

It is a matter not only of where the reserve is and transparency over its movement, but of the figure itself not even being disclosed in the consolidated accounts.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

Further in, the document talks about the comprehensive business case that needs to be made in order to give the green light for Government intervention in a commercial business. It talks about the strategic case, the economic case, the commercial case, the financial case and the management case. Were any of those cases the subject of proper scrutiny for the investments that are listed in your report?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

We are up against the clock a bit here, so, if it is a very brief question, I will allow you to come in and ask it.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

That very much leads me to my next question, which is about where we are with the production of the Scottish Government’s whole-of-Government consolidated accounts, which I think you said rather diplomatically are being introduced at too slow a pace. Why has there been that lengthy delay, and what justification has been presented for it?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

You refer in the report to the £60 million additional payout from the Crown Office and Procurator Fiscal Service as “unplanned costs”. Can you give us an idea of how £60 million compares with the annual budget of that public service?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

Thank you very much for your evidence. It has been a really useful session for us. I appreciate the input from each of you. We will want to follow up on things that came out of the questioning and some things that we did not get to in the time allocated this morning.

10:27 Meeting continued in private until 11:37.  

Public Audit Committee

Decision on Taking Business in Private

Meeting date: 19 January 2023

Richard Leonard

Good morning. I welcome everybody to the second meeting in 2023 of the Public Audit Committee. The first item on our agenda is consideration of taking agenda items 3 and 4 in private. Do we agree to take those items in private?

Members indicated agreement.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

Colin Beattie has some questions, but I know that he has to give a presentation to another committee. Do you want to ask your questions now, or do you want to leave it?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

That is absolutely fine.

Auditor General, I turn to what seems to be a recurring section of these reports, which is the financial position of the Crown Office and Procurator Fiscal Service. People will, no doubt, be aware of outstanding cases against the Lord Advocate in connection with the acquisition of Rangers Football Club. The report states that the cases that have been resolved total ÂŁ35.5 million in costs up to March 2022,

“with a further £24.5 million provided in respect of cases still to be finalised.”

First, what does that mean for the overall financial position of the office? Secondly, can you update us on where those outstanding cases are? Are there further cases yet to be settled?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”

Meeting date: 19 January 2023

Richard Leonard

Okay. Finally, I just want to touch on the situation with GFG Alliance. I welcome your commitment this morning, Auditor General, that this is an area of continuing interest to you. In the financial year covered by this report, the supply chain banker to GFG Alliance, Greensill Capital, has gone into administration. As Michael Oliphant mentioned, the Serious Fraud Office is looking at GFG Alliance around concerns over fraud and money laundering. Quite unusually, GFG Alliance’s own auditors resigned. I think that its finance director left. Its corporate structure has been described by another parliamentary committee as “opaque”. I understand that the most recent accounts for the Lochaber smelter are not going to be audited. Do you have a view about the overall risk that we now seem to be facing here?