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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 21 April 2025
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Displaying 3014 contributions

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Public Audit Committee

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

Meeting date: 27 January 2022

Richard Leonard

Thank you, Auditor General.

We will press on with the committee’s questions about the audit report on the Scottish Government consolidated accounts. People who are joining us remotely should type R in the chat function if they want to contribute. Auditor General, as you know, if you want to delegate an answer or ask your colleagues to come in to develop particular answers, we are keen that you do so.

I turn to the section in the report around the Scottish Government’s strategic approach to investment in private companies, and I invite Sharon Dowey to open the questioning on that.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 27 January 2022

Richard Leonard

Craig Hoy has some questions that follow on from that.

Public Audit Committee

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

Meeting date: 27 January 2022

Richard Leonard

Other companies that are covered in the report are Ferguson Marine (Port Glasgow) Holdings Ltd and Burntisland Fabrications Ltd—BiFab. You told the committee previously that you plan to publish a comprehensive audit report into how things are going with Ferguson Marine. Is that on schedule?

Public Audit Committee

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

Meeting date: 27 January 2022

Richard Leonard

Okay. I will switch from the Clyde to the Forth and ask about BiFab, which is also covered in your report. What are the Scottish Government’s total confirmed and potential losses in relation to BiFab?

Public Audit Committee

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

Meeting date: 27 January 2022

Richard Leonard

The minister told Parliament yesterday that

“The note in the consolidated accounts for 2020-21 was merely a technical assessment of a range of credit risk scenarios, which is an accounting standards requirement.”—[Official Report, 26 January 2022; c 21.]

You are describing something that is a bit beyond that, are you not?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 27 January 2022

Richard Leonard

I am sorry, but we cannot hear Mr Kenny. I do not whether he has muted himself or whether we have muted him at this end.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 27 January 2022

Richard Leonard

Are you going to provide us with a translation, Mr Beattie?

Public Audit Committee

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

Meeting date: 27 January 2022

Richard Leonard

I presume that if the business is sold on, it will be possible to recover some of that funding.

Public Audit Committee

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

Meeting date: 27 January 2022

Richard Leonard

I turn to another aspect of the report, which is the arrangements between the Scottish Government and GFG Alliance Ltd in relation to the Lochaber aluminium smelter. There is particular reference to the power-purchase agreement, which has been the subject of some interest. Could you explain to us the implication of quadrupling from £37 million to £161 million that provision in the accounts? What does that mean?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland”

Meeting date: 27 January 2022

Richard Leonard

I welcome people back to the second half of this morning’s committee meeting. In this part of the meeting, we are taking evidence on the Audit Scotland section 22 report on the office of the Commissioner for Ethical Standards in Public Life in Scotland.

I welcome back the Auditor General, Stephen Boyle. He is joined remotely by Richard Robinson, senior manager, performance audit and best value, Audit Scotland. We are also joined by Pat Kenny, director at Deloitte LLP, who was involved in putting the report together. I invite the Auditor General to give an opening statement.