On 16 May 2023, the Committee received notification of a Written Authority in relation to the completion of vessel 802 at Ferguson Marine Port Glasgow (FMPG) from the Director-General Economy, as the Accountable Officer for the Scottish Government's investment in FMPG.
The letter also contained a copy of the Written Authority request to the Cabinet Secretary for Wellbeing Economy, Fair Work and Energy, along with the Cabinet Secretary's response which provided the Written Authority.
The Scottish Public Finance Manual, issued by Scottish Ministers to provide guidance on the proper handling and reporting of public funds, states that the essence of an Accountable Officer is:
“a personal responsibility for the propriety and regularity of the finances under their stewardship and for the economic, efficient and effective use of all related resources. Accountable Officers are personally answerable to the Parliament for the exercise of their functions”.
Under Section 15(8) of the Public Finance and Accountability (Scotland) Act 2000 (the Act), an Accountable Officer can obtain Written Authority from Scottish Ministers if they consider that an action they are required to take is “inconsistent with the proper performance of the functions” they carry out.
The Accountable Officer is required to provide copies of the request for the Written Authority and the Authority itself to the Auditor General for Scotland and the Clerk to the Public Audit Committee.
On 1 June 2023, the Committee took evidence from the Director-General Economy in relation to the Written Authority that was sought and received as part of its scrutiny of the 2021/22 audit of Ferguson Marine Port Glasgow (Holdings) Limited.
On 22 June 2023, the Committee took oral evidence from the Cabinet Secretary for Wellbeing Economy, Fair Work and Energy on the provision of the Written Authority.
The Committee has recently undertaken work in the following related areas:
New Vessels for the Clyde and Hebrides: Arrangements to deliver vessels 801 and 802
The 2021/22 audit of Ferguson Marine Port Glasgow (Holdings) Limited
The Written Authority was discussed at the following Committee meetings:
The Committee has sent and received the following correspondence during its scrutiny of the Written Authority:
Correspondence from the Convener to Neil Gray, Cabinet Secretary for Wellbeing Economy, Fair Work and Energy, Scottish Government, 11 September 2023
Correspondence to the Convener from Stephen Boyle, the Auditor General for Scotland, 24 July 2023
Correspondence to the Convener from Neil Gray, Cabinet Secretary Wellbeing Economy, Fair Work and Energy, Scottish Government, 30 June 2023
Correspondence from the Convener to the Convener of Net Zero, Energy and Transport Committee, 26 June 2023
Correspondence from the Convener to Stephen Boyle, the Auditor General for Scotland, 26 June 2023
Correspondence to the Convener from Gregor Irwin, Director-General Economy, Scottish Government, 16 May 2023