The Official Report is a written record of public meetings of the Parliament and committees.
The Official Report search offers lots of different ways to find the information you’re looking for. The search is used as a professional tool by researchers and third-party organisations. It is also used by members of the public who may have less parliamentary awareness. This means it needs to provide the ability to run complex searches, and the ability to browse reports or perform a simple keyword search.
The web version of the Official Report has three different views:
Depending on the kind of search you want to do, one of these views will be the best option. The default view is to show the report for each meeting of Parliament or a committee. For a simple keyword search, the results will be shown by item of business.
When you choose to search by a particular MSP, the results returned will show each spoken contribution in Parliament or a committee, ordered by date with the most recent contributions first. This will usually return a lot of results, but you can refine your search by keyword, date and/or by meeting (committee or Chamber business).
We’ve chosen to display the entirety of each MSP’s contribution in the search results. This is intended to reduce the number of times that users need to click into an actual report to get the information that they’re looking for, but in some cases it can lead to very short contributions (“Yes.”) or very long ones (Ministerial statements, for example.) We’ll keep this under review and get feedback from users on whether this approach best meets their needs.
There are two types of keyword search:
If you select an MSP’s name from the dropdown menu, and add a phrase in quotation marks to the keyword field, then the search will return only examples of when the MSP said those exact words. You can further refine this search by adding a date range or selecting a particular committee or Meeting of the Parliament.
It’s also possible to run basic Boolean searches. For example:
There are two ways of searching by date.
You can either use the Start date and End date options to run a search across a particular date range. For example, you may know that a particular subject was discussed at some point in the last few weeks and choose a date range to reflect that.
Alternatively, you can use one of the pre-defined date ranges under “Select a time period”. These are:
If you search by an individual session, the list of MSPs and committees will automatically update to show only the MSPs and committees which were current during that session. For example, if you select Session 1 you will be show a list of MSPs and committees from Session 1.
If you add a custom date range which crosses more than one session of Parliament, the lists of MSPs and committees will update to show the information that was current at that time.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 3579 contributions
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Richard Leonard
That is very helpful.
My last question on that is: why did it take you six months to resign, if that was such a critical point?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Richard Leonard
Thank you very much.
The key facts at the start of the report make the point that you have just alluded to, Auditor General, which is that although there is a 1.6 per cent contribution from land and buildings transaction tax and a 0.1 per cent contribution from the landfill tax, by far and away what we are talking about this morning is income tax, is it not? Income tax makes up almost a third of the Scottish budget. We need to be clear in our evidence session this morning that, first and foremost, we are talking about income tax.
Some of your recommendations are primarily about the Government’s approach to income tax. What struck me is that the six recommendations that you make on page 6 of the report, which are all directed at the Scottish Government, all talk about transparency and things being set out more clearly. They talk about information being more “accessible and transparent”, set out “more transparently”, and being stated “clearly”, to
“support transparency and public understanding.”
There is a bit of a problem here, is there not? The current approach is opaque.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Richard Leonard
To use my old trade union terminology, is this just a long-term negotiation? Is there a dispute? At what level is the dispute? Is it at ministerial level? Is it at official level? What is the role of HMRC in this? HMRC obviously has relationships with the UK Government, the Treasury and the Scottish Government, and has had for quite a number of years.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Richard Leonard
That is fine. I appreciate that. Thank you. Graham Simpson has some questions.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Richard Leonard
We have time for one final question, and I am going to indulge the deputy convener.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Richard Leonard
I welcome people back to the Public Audit Committee. Agenda item 3 is further consideration of the 2023-24 audit of UHI Perth College. I am very pleased to welcome our three witnesses: Dr Margaret Cook, former principal and chief executive of the college; Graham Watson, former chair of the college board; and Iain Wishart, the former vice principal for operations. I think that you were all in post during the financial year in which the audit was conducted. We have a number of questions to put to you, but I give you the opportunity, before we get to those questions, to make some opening remarks.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Richard Leonard
Okay. We will come on to some of the detail of that.
Dr Cook, I think that you mentioned this in your opening statement, but did you see the Auditor General’s evidence session at this committee on 8 October?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Richard Leonard
I wish to pick you up on your expression that this was just a snapshot in time. Given your professional background, do you recognise the point made in paragraph 18 of Audit Scotland’s report that weaknesses in the financial team went back to 2018? Do you recognise that the annual audit report from Deloitte, the external auditors, said:
“In response to the significant risks identified, no reliance was placed on the work of internal audit and we performed all work ourselves”?
That suggests to us that there was quite a systematic long-term problem.
11:00Public Audit Committee [Draft]
Meeting date: 3 December 2025
Richard Leonard
I will turn to you again, Dr Cook. Paragraph 4.8 of the UHI Perth financial regulations, which have an effective publication date of June 2021, says:
“The College Principal is responsible for the detailed administration of the College”,
including various headings, which we can explore. One of them is that
“The College has a sound system of internal management and control, including an audit committee”
and
“an effective internal audit service.”
It has been suggested to us that that did not exist.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Richard Leonard
We will get into more detail as the morning progresses. I invite Colin Beattie to put questions to you.