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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 21 June 2025
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Displaying 3231 contributions

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Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Canalsâ€

Meeting date: 24 February 2022

Richard Leonard

Thank you. That was really helpful.

I understand that Scottish Canals changed its status from being a public corporation to being a non-departmental public body, which led to a change in its accounting requirements, but does Scottish Natural Heritage or Scottish Water have a fixed asset register? Will ScotRail need to have a fixed asset register in the future? Where does Scottish Canals sit in the spectrum of organisations in that regard?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Canalsâ€

Meeting date: 24 February 2022

Richard Leonard

Thank you. Colin Beattie has a couple of questions.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accountsâ€

Meeting date: 24 February 2022

Richard Leonard

Is there a cast-iron guarantee that those accounts will be published, or are you now caveating that? I am bound to say to you that your predecessor sat before this committee’s equivalent in 2016 and gave an undertaking to provide whole public sector Scottish Government consolidated accounts, and we are still waiting in 2022.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accountsâ€

Meeting date: 24 February 2022

Richard Leonard

I am sure that we will reflect on your evidence on that subject and we will decide what we think the next steps should be.

Permanent secretary, you have mentioned the national performance framework a few times. What plans do you have to improve performance reporting in the consolidated accounts?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accountsâ€

Meeting date: 24 February 2022

Richard Leonard

We are coming to the last lap, permanent secretary. Sharon Dowey has a couple of questions to put to you, and then Willie Coffey will come back in before we finish.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accountsâ€

Meeting date: 24 February 2022

Richard Leonard

For the final question or two, I hand over to Willie Coffey.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Canalsâ€

Meeting date: 24 February 2022

Richard Leonard

Joanne—do you want to come in?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Canalsâ€

Meeting date: 24 February 2022

Richard Leonard

There are still quite a few unanswered questions and we will need to consider how best to respond to them. Willie Coffey has questions to raise.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Canalsâ€

Meeting date: 24 February 2022

Richard Leonard

That would be helpful.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accountsâ€

Meeting date: 24 February 2022

Richard Leonard

I do not think that anybody disputes that, Mr Cook, and I will call on Jackie McAllister in a second, but the facts of the matter are that, in the past couple of weeks, the GFG Alliance has been brought to book by Her Majesty’s Revenue and Customs and it is the subject of a Serious Fraud Office investigation. As you said earlier, permanent secretary, Greensill Capital has collapsed, and there are question marks around the GFG Alliance’s governance structure. Given that the Scottish Government is almost a partner in the enterprise, as it is party to a deal with the GFG Alliance, what contingency plans are you making?