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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 13 July 2025
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Displaying 2336 contributions

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Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 December 2023

Willie Coffey

Okay. Thank you.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 December 2023

Willie Coffey

That is helpful. On the question of scrutiny, transparency and accountability, does that mean that Scotland’s councils are reporting to a UK Government department?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 December 2023

Willie Coffey

Okay. Thanks very much for that.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 December 2023

Willie Coffey

Stephen, you have spoken to the committee about corporate transformation on many occasions. The Government is to have a new human resources and finance system, Oracle Cloud. Its original estimated cost was £22 million. Your report suggests that the estimate might now be £52 million. On the positive side, a substantial saving is expected if we combine and deliver the service, but, once again, it looks like a familiar story of the cost estimate for an information technology development project initially being far too low and then the estimated price of delivering it more than doubling. Will you give us a flavour of the background to the reasons for that and of what our expectations might be going forward?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 December 2023

Willie Coffey

Is detailed examination of complexity requirements for that phase under way?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 December 2023

Willie Coffey

Thank you for your answers.

In my seemingly annual question to you, Auditor General, about the programmes that will replace European funds, such as the shared prosperity fund, the community renewal fund, the community ownership fund and the levelling up fund, are you any clearer now about your audit arrangements for scrutinising the spend from those funds?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 December 2023

Willie Coffey

Auditor General, we are in the European structural and investment funds process until June 2024; Scotland is still benefiting from that. However, your report notes that there have been some changes to the methodology for reclaiming costs from the various schemes that have resulted in the Scottish Government writing off £36 million. Will you give the committee more detail on what that is all about?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 December 2023

Willie Coffey

Good morning, Stephen. In your opening remarks, you said that the consolidated accounts cover about 90 per cent of the budget that is approved by the Parliament. What about the other 10 per cent, which is roughly £5 billion-worth of spend? What does that get spent on? Who accounts for it? Do you get to look at that?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 December 2023

Willie Coffey

That has a familiar ring to it. The committee is probably blue in the face asking questions about IT projects. We felt that we had heard the worst of the stories, but here is another one. It is always pointed out at the start of the process that we seem to underestimate the complexity of such programmes and realise their complexity only later, by which time the costs have doubled. When it comes to understanding complexity, why have we not learned the good lessons of some of the more recent major IT projects that have been developing correctly, at pace, in budget and so on? Why have we not embraced all that experience and used it in this project?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Scottish Government Consolidated Accounts”

Meeting date: 7 December 2023

Willie Coffey

June 2024 was mentioned. Is that when components of the programme will be activated, approved and actioned, or will the whole programme will be up and running by June 2024?