Minutes: 07 December 2023

1. Decision on taking business in private:

The Committee agreed to take items 3, 4 and 5 in private.

2. The 2022/23 audit of the Scottish Government Consolidated Accounts:

The Committee took evidence from—

Stephen Boyle, Auditor General for Scotland;

Carole Grant, Audit Director, Helen Russell, Senior Audit Manager and Richard Robinson, Senior Manager, Audit Scotland.

3. The 2022/23 audit of the Scottish Government Consolidated Accounts (In Private):

The Committee considered the evidence heard at agenda item 2 and took further evidence from—

Stephen Boyle, Auditor General for Scotland;

Carole Grant, Audit Director, Helen Russell, Senior Audit Manager and Richard Robinson, Senior Manager, Audit Scotland .

4. The 2022/23 audit of the Scottish Government Consolidated Accounts (In Private):

The Committee considered the evidence heard at agenda items 2 and 3 and agreed to invite the Permanent Secretary to the Scottish Government to give oral evidence at a future meeting. The Committee also agreed to write to the Auditor General for Scotland and close its scrutiny of the 2021/22 audit of the Scottish Government Consolidated Accounts.

5. Work programme (In Private):

The Committee noted correspondence from the Director-General Education and Justice, Scottish Government and the National Day Nurseries Association in relation to Early learning and childcare: Progress on delivery of the 1,140 hours expansion.

The Committee considered further correspondence from the Director-General Education and Justice, Scottish Government and agreed to close its scrutiny of Criminal courts backlog.