Chamber and committees

I have one final question on this theme. What are your views on how OSCR might communicate with parent charities if there are issues with individual charities not submitting accounts? For example, would it be appropriate for OSCR to communicate with a church body if there were issues with a specific church?

Finally, on that point, does the cabinet secretary believe that, although costs for individual charities might be minor, they could add up to a significant sum across the sector as a whole?

Given that time allows, I will return to theme 1 of our committee paper, which is on the wider review of the charity sector. I would be grateful if you would confirm a few points on that topic. When do you anticipate the proposed wider review taking place and over what timescale?

We move to our final theme, on the financial implications of the bill. Does the cabinet secretary anticipate that OSCR will be able to absorb the additional responsibilities within its existing budget, or will additional resources be required?

We move back to Foysol Choudhury, who joins us online.

I thank the cabinet secretary and her officials for their evidence and for their clear and concise responses. Our next step will be to publish a stage 1 report on the general principles of the bill. That concludes our public business.

Thank you, cabinet secretary. Our questions will be directed to you, but you are welcome to invite any of your officials to respond, should you wish to do so.

We have a lot of questions, so I would be grateful if answers could be kept as brief as possible.

To kick off, I go to Pam Duncan-Glancy.

Thank you, Foysol.

Cabinet secretary, what are your views specifically on the suggestion that the committee has heard of different thresholds for charities, depending on their level of income? Would there be any merit in raising the threshold above which charities must prepare full audited accounts?

Thank you, Foysol.

Foysol Choudhury is joining us online with a brief supplementary question.