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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 4 February 2026
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Displaying 3715 contributions

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Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Richard Leonard

Okay, but people such as me and Mr Simpson have a longstanding question that we have raised about the fact that there were Barnett consequentials from action taken after the Grenfell tower disaster, which were given to the Scottish Government and did not appear to have been spent. You are reporting today that that continues to be an outstanding area of underspend, at a time when people have many concerns, especially those who live in buildings where cladding remediation is required.

I will move on to social security. Once again, there is a qualification in the audit about social security spending. Can you explain why that is? Do you expect that to continue, and if so, for how long?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Richard Leonard

I say this without getting us into policy areas, but Parliament will consider legislation that is about raising a levy to pay for cladding remediation. What you are saying is that, at the same time as Parliament is considering that, you are reporting to Parliament a significant underspend, including an underspend of funds that have been set aside to carry out some of that work.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Richard Leonard

Okay. My final question is: as the Auditor General, what is your view of a company that does not have auditors and has not filed accounts with Companies House?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Richard Leonard

Thank you very much. I now invite Colin Beattie to put some questions.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Richard Leonard

Yes, and obviously, as a committee, we will consider who else we may want to take evidence from on this report, up to and including the permanent secretary. That is for us to decide.

I am conscious of the time, and I wanted to raise one other point with you, which is about the industrial interventions, which are a feature of this year’s report, as they have been in previous years. During the time that I have been chairing this committee, the Government has established a strategic commercial assets division, which has express responsibility for oversight of these interventions, most obviously Ferguson Marine (Port Glasgow) Ltd, but also the Lochaber smelter, Glasgow Prestwick Airport Ltd and Burntisland Fabrications Ltd. Do you think that the strategic commercial assets division is working effectively in ensuring value for money?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Richard Leonard

We will get to it when we take evidence on Historic Environment Scotland, but I suppose that the timeline is interesting. At what point was Historic Environment Scotland identified as a red risk, and how long was it before action was taken? I invite Graham Simpson to put some questions to you.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Richard Leonard

Wow. In the report, you speak about the individual earning—I use the term loosely—£85,000 for four months’ work. You have just said that they earned £220,000 for nine months’ work. There is supposed to be some regularity, and there is supposed to be some sort of value-for-money test applied. How on earth does that arrangement constitute value for money?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Richard Leonard

In the full consolidated accounts that the Government produced earlier in the year, which this report is an audit of, the section on the sponsorship of public bodies spoke about deep dives following concerns raised about the Water Industry Commission for Scotland. The deep dives made a risk assessment of public bodies and identified nine that were rated as red. Six of those were NHS boards, I think—I do not know whether they were all territorial boards—that were already under special escalated measures. Of the other three, one was WICS. Do you know which the other two organisations were?

Public Audit Committee [Draft]

Decision on Taking Business in Private

Meeting date: 17 December 2025

Richard Leonard

Good morning. I welcome everyone to the 34th and final meeting in 2025 of the Public Audit Committee.

Under the first agenda item, do committee members agree to take agenda items 3 and 4 in private?

Members indicated agreement.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Richard Leonard

Our main agenda item this morning is consideration of a section 22 report on the 2024-25 audit of the Scottish Government’s consolidated accounts. I am pleased to welcome to the committee the Auditor General, Stephen Boyle. He is joined by Carole Grant, audit director at Audit Scotland, and Richard Smith, senior audit manager at Audit Scotland. We have a wide range of questions for you this morning, Auditor General, but before we ask our questions, I invite you to make a short opening statement.