Chamber and committees

Thank you for your co-operation. We are against the clock. There are some areas that we will follow up on in writing for completeness, but we have questions on a couple of final areas that it would be useful to put to you this morning, so that that is on the record. Willie Coffey has questions about reporting on performance.

I want to ask a final question about sponsorship arrangements—the relations between the Scottish Government and public bodies. In 2021, an external review was commissioned by the Government and produced 14 key recommendations. All 14 recommendations were accepted by the Scottish Government, and the permanent secretary gave an undertaking that all the recommendations would be implemented by the end of the 2022 calendar year. I know that we are only in mid-January 2023, but I reflect on the fact that, in your report that is before us, you went so far as to say that

“The Scottish Government has committed to improving its sponsoring arrangements of public bodies, but I remain concerned as to whether the timescales will be met and whether actions planned will fully address each recommendation.”

Where are we with that?

Thank you very much indeed. I turn straight away to Craig Hoy, who has questions on financial management.

Do you, as Auditor General, have a view about reports that the most recent accounts of the Lochaber smelter will not be audited?

Before I bring in Willie Coffey, can I go back to what you said about the business investment framework? I think that you said that it was almost there. However, the summary of the document says:

“This guidance is not exhaustive because each investment decision is different and will have its own unique characteristics.”

That sounds like a continuation of the approach that has been followed hitherto, which is that it is all case by case. Does it sound different to you?

I turn to another area of committee interest that is highlighted in the report: the use of reserves. You make a point in the report about transparency. You say that

“There is a need for greater transparency over the Scottish Government’s policy and approach to using reserves to manage existing cost pressures, particularly where there are funding implications for the wider public sector.”

Please elaborate a little bit on that and tell us what your concerns are.

Thank you. That message is received loud and clear.

Thank you. We may well have the permanent secretary before us in the coming weeks to give evidence, so we might raise that with him.

Happily, Colin Beattie has rejoined us. Colin, you had questions on social security, which is another important part of the report. I invite you to put those questions to the Auditor General.

I am sorry, Dharshi, but I note for the record that today is 15 December. Are you saying that that will happen within the next two weeks, or did you mean that it would happen in the next calendar year?

Good morning. I welcome everyone to the 31st meeting in 2022 of the Public Audit Committee. The first item on our agenda is to ask members whether they agree to take agenda items 4 and 5 in private. Are we all agreed?

Members indicated agreement.