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The Scottish Government’s consolidated accounts are a key component of the Scottish Government’s accountability to the Parliament and to the people. The committee may well consider inviting the Scottish Government’s chief accountable officer to give evidence, at some point in the future, on the consolidated accounts.

I will move on to another area that was highlighted in the report, about Social Security Scotland. As the Public Audit Committee, one of the questions for us, as a matter of interest, is to ask what action Social Security Scotland is taking to assess fraud and error in the system.

That is great. Thank you very much. I will bring in James Dornan, who has some questions for you. James is joining us online.

Item 2 is a decision on whether to take in private our next meeting, which is on Thursday 14 November. Are we agreed?

Members indicated agreement.

I will begin by turning to one of the points that you raised in opening, about the level of underspend. Do you consider the underspend that is reported in the consolidated accounts to be reasonable?

Thank you—we get the message.

I invite the deputy convener to put some questions.

Roughly speaking, how much has been spent on those cases so far?

Last year’s figure was £60 million.

Good morning and welcome to the 27th meeting in 2024 of the Public Audit Committee. James Dornan joins us online. Graham Simpson has to present amendments to another committee, but may join us later, depending on how that goes.

Agenda item 1 is consideration of whether to take in private items 4 and 5. Are we agreed on that?

Members indicated agreement.

Before we move away from this area, can you update us on whether the GFG Alliance has appointed auditors and whether it has filed audited accounts?

The company has also been investigated by the Serious Fraud Office for money laundering, suspected fraud and fraudulent trading. Is that factored into the assessment that is made about the exposure to risk of the investment arrangement? You previously described the transaction in relation to the Lochaber smelter between the Scottish Government and GFG Alliance as “complex”.