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Chamber and committees

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 5 May 2021
  6. Current session: 12 May 2021 to 26 November 2024
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Displaying 2562 contributions

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Public Audit Committee

“Scotland’s economy: supporting businesses through the Covid-19 pandemic”

Meeting date: 23 June 2022

Richard Leonard

Thank you for that introduction. The watchword this morning might well be “transparency”.

I will ask the first question. What were the criteria for allocation between the different funds? Have you been able to establish why certain funds were of a certain value and others were of a different value? What work have you done to establish whether those funds were value for money?

Public Audit Committee

“Scotland’s economy: supporting businesses through the Covid-19 pandemic”

Meeting date: 23 June 2022

Richard Leonard

Thank you. Before I move to Willie Coffey, I welcome to the gallery The Hon Nathan Cooper, speaker of the Legislative Assembly of Alberta. You are very welcome and I am sure that we will have a chance to speak to you later. Thank you for coming to observe this morning’s committee. We very much appreciate your time.

Willie Coffey has a series of questions about equalities.

Public Audit Committee

“Scotland’s economy: supporting businesses through the Covid-19 pandemic”

Meeting date: 23 June 2022

Richard Leonard

I know that Willie Coffey wants to come back in on business support funding. I will bring him in, but I will turn next to Sharon Dowey, who also has some questions to put in this area.

Public Audit Committee

“Scotland’s economy: supporting businesses through the Covid-19 pandemic”

Meeting date: 23 June 2022

Richard Leonard

Thank you. If you are able to do that, that would be helpful. I recognise that that might not be a central part of your work, but it is of wider interest. It would be useful for us to have an understanding of not just the businesses but whether they were sole traders or businesses that employed people and which sectors were hardest hit.

Public Audit Committee

“Scotland’s economy: supporting businesses through the Covid-19 pandemic”

Meeting date: 23 June 2022

Richard Leonard

I think that some of the big retail chains returned their NDR rebates.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Richard Leonard

Thank you.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Richard Leonard

Just so that I understand this properly, are you saying that the time lags are a result not just of your ability to carry out the work but of when the public bodies that you are auditing prepare their accounts?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Richard Leonard

Stuart Dennis used the phrase “catching up”, but the 2021-22 annual report shows that 75 per cent of audits were delivered—which I presume means that 25 per cent were not completed. I think that, this time last year, the figure was 82 per cent, and I am reliably informed that, pre-pandemic, the figure was around 100 per cent or at least in the high 90s. What is the reason for that? Why, on the face of those figures, does there appear to have been not a catching up but a falling back?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Richard Leonard

Thank you.

Professor Alexander talked about development and things being dynamic, moving and so on. One of the massive adjustments that you have had to make is the move from having an office-based operation, with audits being carried out in other people’s premises, to carrying out a lot of your work in a virtual way. Indeed, the staffing of your office has been virtual. I was pleased to visit the office last week, and I understand that it was the first time that so many people had been in at any one time. How do you see future working arrangements? Do you see a return to the pre-pandemic model of operation? Where do you see the balance between people being present in the office and their working in different locations?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year to 31 March 2022 and Auditor’s Report on the Accounts

Meeting date: 22 June 2022

Richard Leonard

Do you expect to be back to 100 per cent in 12 months’ time?