On 1 December 2022, the Auditor General for Scotland published the 2021/ 22 audit of the Scottish Government Consolidated Accounts.
The report says:
"The Scottish Government’s 2022 resource spending review and medium-term financial strategy highlight many of the fiscal and economic challenges facing the public sector in Scotland. The Scottish Government will need to ensure its policy choices and spending commitments are fully costed and transparently reported in forthcoming budgets. This will support effective scrutiny of spending plans and intended outcomes and will increase the likelihood of a sustainable financial position being achieved, particularly when tough choices are required."
Read the report on Audit Scotland's website
Information about the Public Audit Committee's consideration of the report can be found below.
January
19 January 2022
The Committee took evidence from:
Stephen Boyle, the Auditor General for Scotland; Michael Oliphant, Audit Director; and Helen Russell, Senior Audit Manager, Audit Scotland.
Read the agenda and meeting papers, 19 January 2023
Read the Official Report, 19 January 2023
Read the meeting minutes, 19 January 2023
Decision: The Committee agreed to write to the Auditor General for Scotland on issues raised during the meeting. The Committee also agreed to invite the Scottish Government to give oral evidence at a future meeting.
The Committee took evidence from:
John-Paul Marks, Permanent Secretary; Colin Cook; Director of Economic Development; Alison Cumming, Director of Budget and Public Spending; and Jackie McAllister, Chief Financial Officer, Scottish Government.
Followed by:
Stephen Boyle, the Auditor General for Scotland; Michal Oliphant, Audit Director; and Richard Robinson, Senior Manager, Audit Scotland.
Read the agenda and meeting papers, 23 February 2023
Read the Official Report, 23 February 2023
Read the meeting minutes, 23 February 2023
Decision: The Committee agreed to write to the Scottish Government on issues raised during the meeting and also agreed to close its scrutiny of the 2020/21 audit of the Scottish Government Consolidated Accounts.
Decision: The Committee noted correspondence from the Permanent Secretary, Scottish Government on 18 May 2023 and agreed to write to the Scottish Government. The Committee also agreed to write to the Finance and Public Administration Committee.
Decision: At its meeting on 7 September 2023, the Committee noted correspondence from the Permanent Secretary to the Scottish Government and agreed to close its scrutiny of the Auditor General for Scotland's briefing, Scotland's public finances: Challenges and risks.
Decision: At its meeting on 7 December 2023 the Committee agreed to close its scrutiny of the 2021/22 audit of the Scottish Government Consolidated Accounts.