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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 12 March 2025
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Displaying 1083 contributions

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Public Audit Committee

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

Meeting date: 24 February 2022

Sharon Dowey

Audit Scotland does the audits and we have found that the recommendations do not seem to be implemented quickly. That recommendation was made in 2018. I know that we have had the pandemic, but we did not have it in 2018 or 2019. It would help Audit Scotland if we were a wee bit more timely about trying to action the recommendations that the auditors make from their audits.

Are the principles being applied in current decision-making processes in the Scottish Government? I am thinking about ScotRail with that question.

Public Audit Committee

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

Meeting date: 24 February 2022

Sharon Dowey

Is the report available?

Public Audit Committee

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

Meeting date: 24 February 2022

Sharon Dowey

Thank you.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Canals”

Meeting date: 24 February 2022

Sharon Dowey

Was the issue a lack of understanding on the board or a lack of guidance from the Scottish Government? If the board knew in 2019 that the change was going to happen, why did it not take action?

Public Audit Committee

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

Meeting date: 24 February 2022

Sharon Dowey

Thank you.

Public Audit Committee

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

Meeting date: 24 February 2022

Sharon Dowey

I am a bit worried about the word “intent”. That the intent is to publish the framework at the end of March does not mean that it will be published then.

Public Audit Committee

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

Meeting date: 24 February 2022

Sharon Dowey

Paragraphs 41 and 43 of the report say that the Scottish Government should

“clearly outline its plans for future investment in private companies to ensure there is greater transparency over financial support provided and the value of public funds committed”

and that it has committed to develop

“a framework to outline its principles and approach for decisions about future investment in private companies.”

When will that framework be published?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Canals”

Meeting date: 24 February 2022

Sharon Dowey

Page 3 of the report states:

“Scottish Canals consists of a board comprising a chair, a vice chair and between one and four members appointed by Scottish ministers. As such, it operates on a day-to-day basis independently from the Scottish Government, but for which Scottish ministers are ultimately accountable to the Scottish Parliament. Scottish Canals’ chief executive, as accountable officer for the organisation, is also personally accountable to the Scottish Parliament for ensuring its resources are used economically, efficiently and effectively.”

What support, if any, did the Scottish Government provide to the board of Scottish Canals when the organisation’s status was changed from public corporation to non-departmental public body? Was it the level of support that you expected?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Canals”

Meeting date: 24 February 2022

Sharon Dowey

Okay, thank you.

Public Audit Committee

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

Meeting date: 24 February 2022

Sharon Dowey

I know that you just started in January, but the report says that the initial recommendation was made in 2018. Why has it taken so long for the framework that you intend to publish at the end of March to be produced?