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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 4 May 2021
  6. Current session: 13 May 2021 to 18 March 2026
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Displaying 3896 contributions

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Public Audit Committee [Draft]

Section 22 Reports: “The 2024/25 audit of NHS Ayrshire and Arran” and “The 2024/25 audit of NHS Grampian”

Meeting date: 25 February 2026

Richard Leonard

You mentioned Alison Evison. She has been sitting beside you very quietly, but you might want to bring her in on what will be—for now, anyway—my final question.

One issue that stood out in the report that concerned us was the fact that one of the financial challenges that the health board has had is having to find money for the significant overspends by the integration joint boards. According to the breakdown that appears in the report, the financial gap that had to be plugged by the health board in relation to the IJBs amounted to £6.4 million for Aberdeen city, but, in Aberdeenshire, the gap that had to be plugged was £13 million. Could you explain why that is and how it came to pass?

10:15

Public Audit Committee [Draft]

Scottish Government’s Approach to Financial Interventions: GFG Alliance

Meeting date: 25 February 2026

Richard Leonard

Thank you very much, Mr Kabel. To open, I would like to try to establish what the ownership structure of the site in Lochaber is. As I understand it, the SIMEC Group, which owns the hydropower stations at Kinlochleven and Fort William, is owned by PK Gupta, which is headquartered in Hong Kong, while Liberty Aluminium Lochaber Ltd, which owns the smelter, is owned by Sanjeev Gupta, whose company is headquartered in Singapore. Also in the mix is Alvance British Aluminium. Could you illuminate the relationship that exists between those different subsidiaries?

Public Audit Committee [Draft]

Scottish Government’s Approach to Financial Interventions: GFG Alliance

Meeting date: 25 February 2026

Richard Leonard

When was the last time that you lodged audited accounts with Companies House?

Public Audit Committee [Draft]

Scottish Government’s Approach to Financial Interventions: GFG Alliance

Meeting date: 25 February 2026

Richard Leonard

Am I correct in thinking that you are the subject of prosecution by Companies House?

Public Audit Committee [Draft]

Scottish Government’s Approach to Financial Interventions: GFG Alliance

Meeting date: 25 February 2026

Richard Leonard

When did you try to submit accounts that were rejected?

Public Audit Committee [Draft]

Scottish Government’s Approach to Financial Interventions: GFG Alliance

Meeting date: 25 February 2026

Richard Leonard

You have an internal audit function, though.

Public Audit Committee [Draft]

Scottish Government’s Approach to Financial Interventions: GFG Alliance

Meeting date: 25 February 2026

Richard Leonard

You appreciate that we are in a situation where there are financial sanctions, prohibitions, asset freezes and so on in relation to Russian institutions.

Public Audit Committee [Draft]

Scottish Government’s Approach to Financial Interventions: GFG Alliance

Meeting date: 25 February 2026

Richard Leonard

Related to that, one of the heads of terms of the agreement between the company and the Scottish Government, in part 6, is:

“No distributions would be made by the HydroCo or SmelterCo until”

a redacted sum of money

“is invested in an approved downstream activity.”

Has that term been met—that there has been no distribution?

Public Audit Committee [Draft]

Scottish Government’s Approach to Financial Interventions: GFG Alliance

Meeting date: 25 February 2026

Richard Leonard

Graham Simpson has some questions to put to you.

Public Audit Committee [Draft]

Scottish Government’s Approach to Financial Interventions: GFG Alliance

Meeting date: 25 February 2026

Richard Leonard

Okay. The deputy convener has one very last, short question to put to you.