Skip to main content
Loading…

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.  

Criathragan Hide all filters

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 2 July 2025
Select which types of business to include


Select level of detail in results

Displaying 1158 contributions

|

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 27 January 2022

Sharon Dowey

Okay—thank you for that.

Paragraph 28 of the section 22 report refers to 22 separate recommendations that the external auditor made. Those recommendations can be found in the auditor’s annual audit report, which the commissioner’s office has accepted and is progressing.

We also understand from the external auditor’s annual report that a “separate detailed draft report” by the auditor to management was considered by the advisory audit board in June 2021, which set out its findings and conclusions on each audit dimension. Is that report publicly available?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 27 January 2022

Sharon Dowey

Good morning, Mr Boyle.

Glasgow Prestwick Airport was purchased by the Scottish Government in 2013 for £1, but paragraph 28 of the Audit Scotland report states that

“loan support provided up to 31 March 2021”

came to a total of

“£43.4 million although this was valued at £11.6 million in Transport Scotland’s accounts ... following an independent valuation.”

Audit Scotland then notes that

“£1.2 million interest charges have accrued during the year resulting in total accrued interest of £6.3 million”

and that

“In keeping with Transport Scotland’s approach in previous years, the interest on these loans has been impaired to nil.”

What is the explanation for the differences in the figures for loan support and interest charges for Prestwick in the Audit Scotland report and Transport Scotland’s accounts?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 27 January 2022

Sharon Dowey

Thank you for that. What are the financial implications for the Scottish Government of the continued failure to find a buyer for Glasgow Prestwick Airport?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of National Records of Scotland”

Meeting date: 20 January 2022

Sharon Dowey

The census programme has been subject to a number of reviews. Challenges were first identified in 2018 and, in March 2019, the programme status was marked as red. Following the implementation of a recovery plan, the subsequent reviews noted significant improvements. A review in February 2020 gave the programme an amber rating and concluded that the census would have been able to proceed in 2021 had it not been for the pandemic. The most recent review, at the end of November 2021, gave the programme an amber/green rating.

I have two questions, which, in the interests of time, I will ask together. How is NRS managing risks, particularly around finance and resourcing, in the run-up to the census going live? What further review activity is anticipated over the remainder of the programme?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of National Records of Scotland”

Meeting date: 20 January 2022

Sharon Dowey

Yes, that is fine. You are happy with the process that you have in place.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 20 January 2022

Sharon Dowey

Okay—thank you.

Finally, will you provide further assessment of the funds committed to and spent on the Covid-19 response?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 20 January 2022

Sharon Dowey

Did you say that someone else was coming in on that?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 20 January 2022

Sharon Dowey

Thank you. That matter has been raised before—getting out the money as quickly as possible has caused issues in relation to showing where the money has ended up. It might have been allocated to a department for one thing but then used for something else, because of the need for urgent action.

I go to my second question. Is the Auditor General aware of any plans by the Scottish Government to present a comprehensive report on changes to budgets and final expenditure as a result of the pandemic? If not, would such a report be helpful, and when could it be expected?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 20 January 2022

Sharon Dowey

You mentioned the tracking of Covid-19 spend. Scottish public sector expenditure in 2020-21 changed significantly from initial plans due to the response to the coronavirus pandemic. In-year changes to budgets, which were primarily due to the additional Covid-19 funding, were reported via three budget revisions—in summer 2020, autumn 2020 and spring 2021. The summer 2020 budget revision gave a good level of detail on the allocation of the Covid-19 Barnett consequentials that had been received by that time. However, the subsequent budget revisions in autumn 2020 and spring 2021 gave much less detail on the allocation of further Covid-19 Barnett consequentials and it has proved very challenging to track how additional funding that relates to the pandemic has been allocated and spent.

I have three questions. First, the pandemic has highlighted weaknesses in tracking in-year changes to spending plans. How can reporting be improved to enable better scrutiny of in-year changes to spending plans, even if those are on a less significant scale than in 2020-21?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of National Records of Scotland”

Meeting date: 20 January 2022

Sharon Dowey

Thank you. I hand back to the convener.