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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 17 April 2025
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Displaying 3014 contributions

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Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Richard Leonard

Okay. Let me move on to another area that your report draws attention to and which you mentioned in your opening statement. The reconciliation figure for 2025-26 is £449 million—nearly half a billion pounds—which is the largest reconciliation to date. Is there a likelihood that that level of reconciliation will continue in the future? How does that affect the Scottish Government’s budget setting?

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

You have powers of statutory investigation. Do you have powers of statutory enforcement?

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

Yes. We are allowed to comment on that, but I recognise that you may not be.

I will turn to a couple of more technical questions that I hope that you will be able to answer in full. There are issues around measurement and reporting mechanisms. What are the gaps in the current reporting mechanisms that you use? Are there obstacles that you have identified? How are you, as the ombudsman, addressing those?

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

Thank you very much.

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

Is your performance captured, recorded and publicly available?

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

Yes. The other question that I wanted to ask if we had the time is about the measures that you have implemented to make sure that your office functions well within the landscape around public bodies, commissions and commissioners. Can you comment on that?

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

Good morning. You have mentioned powers a couple of times already. You have spoken about the possible benefit of having more information-sharing powers and you have alluded to own-initiative powers. You notably told the Finance and Public Administration Committee last year:

“We are not doing the job that we think we should be doing because we do not have the right legislative remit.”—[Official Report, Finance and Public Administration Committee, 30 April 2024; c 37.]

Can you elaborate on what you meant by that? Is it about those own-initiative powers or about information-sharing powers or about more than that?

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

That is interesting because one of the questions that we are asking people when they appear before us is to what extent they are reactive and to what extent they are proactive.

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

Okay. I was going to ask about the extent to which you see yourself as being a regulatory or advocacy agent.

SPCB Supported Bodies Landscape Review Committee

SPCB Supported Bodies Landscape Review

Meeting date: 6 February 2025

Richard Leonard

I think that I am asking more about the operational aspect than the statutory aspect.