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Seòmar agus comataidhean

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 4 July 2025
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Displaying 893 contributions

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Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Craig Hoy

You came forward with various recommendations in your report. Do you think that more third-party data checks and compliance activity should be undertaken in Scotland?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Crofting Commission”

Meeting date: 2 February 2023

Craig Hoy

My concern is that, while the focus of Audit Scotland, the press and the public is on the organisation, there could be a process of quite effective window dressing. How long do you think that that quite intense process of scrutiny will last for? How long do you want to remain on the commission’s back, to make sure that it does not fall back into bad habits?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Crofting Commission”

Meeting date: 2 February 2023

Craig Hoy

Good morning, Mr Boyle. Obviously, the report is optimistic and reflects a significant amount of work that has been done by the Crofting Commission. Looking forward, my concern is how that can be sustained. Paragraph 20 of your report says:

“The progress made by the Commission over the last year is welcome. The activity and actions taken will require time to bed-in and this must remain an area of focus for the Commission to ensure that the improvement is sustained. I will continue to monitor the Commission’s progress and consider further reporting in public as necessary.”

With regard to the use of the term “bed-in”, in practical terms, what do you still need to see happening before you have surety that there has been a turnaround rather than just a good plan that could subsequently be badly executed?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of the Crofting Commission”

Meeting date: 2 February 2023

Craig Hoy

Thank you.

Public Audit Committee

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

Meeting date: 19 January 2023

Craig Hoy

Okay. The capital expenditure underspend was higher—I think it was 7.5 per cent—and focused on energy and housing capital programmes. Will that underspend in any way jeopardise the meeting of targets and outcomes in two important areas of the public policy landscape?

Public Audit Committee

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

Meeting date: 19 January 2023

Craig Hoy

Do you plan to do any further work on that from an audit perspective, or will you wait to see where the Government gets to and then report through approaches such as this?

09:15  

Public Audit Committee

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

Meeting date: 19 January 2023

Craig Hoy

That is fine. I am just looking at the Covid-related funds. It appears that business support and energy programmes are two areas where there was, perhaps, a significant underspend. Does the scale of the underspend in those areas reflect any structural issues in the way that those funds were built or any weaknesses in the approaches to programme planning? I am just thinking, for example, of some funds that constituents contacted me about. The window of opportunity to apply for them was very short, and therefore there was underspend in relation to those programmes and initiatives because they were undersubscribed. Is there an issue, perhaps, in the way that those funds were constructed?

Public Audit Committee

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

Meeting date: 19 January 2023

Craig Hoy

Yes. Looking at past expenditure and as we come through the recovery, what further action would it be appropriate for the Scottish Government to take to address any remaining or on-going concerns about the transparency of the spending of those Covid moneys?

Public Audit Committee

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

Meeting date: 19 January 2023

Craig Hoy

Good morning, Mr Boyle. Your report identifies a £2 billion underspend across the capital and resource budgets. Is that level of underspend reasonable? Is it reasonable to reflect and expect that the reason for a significant portion of that underspend relates to the Covid pandemic and the expenditure of those funds, especially given that we are in year two or three of Covid and should have more predictability about the way in which those funds are disbursed?

Public Audit Committee

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

Meeting date: 19 January 2023

Craig Hoy

Yes, and obviously there are rules governing how much can be carried over from one year to the next into the reserves. Is there a risk that any money was actually lost during that process, or can it all be redeployed into other areas?