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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 23 November 2024
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Displaying 2545 contributions

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Public Audit Committee

Audit Scotland Strategic Priorities and Future Work Programme

Meeting date: 2 September 2021

Richard Leonard

On that note, I thank Stephen Boyle and Mark Roberts for their evidence this morning. It has been extremely illuminating and very helpful for us to understand your priorities and work programme, which will, in turn, feed into that of the committee. I thank you for your time.

10:15 Meeting continued in private until 10:43.  

Public Audit Committee

Audit Scotland Strategic Priorities and Future Work Programme

Meeting date: 2 September 2021

Richard Leonard

Surely not.

Public Audit Committee

Audit Scotland Strategic Priorities and Future Work Programme

Meeting date: 2 September 2021

Richard Leonard

Thank you.

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

Meeting date: 1 September 2021

Richard Leonard

One of the things that struck me from the report was on page 20, on internal and external quality assurance review. The conclusion that was drawn that

“only four of the 11 financial audits we reviewed achieved our target standard of quality. Of the remainder, three were graded ‘improvements required’ and four were graded ‘significant improvements required’”.

The commentary also refers to “mixed results”. Will you give us more details of those mixed results? What are the particular areas for improvement, what is their seriousness, and what is the work plan to address them?

Meeting of the Commission

Audit Scotland Annual Report and Accounts for the Year Ended 31 March 2021 and Auditor’s Report on the Accounts

Meeting date: 1 September 2021

Richard Leonard

I am sure that we will come back to that and keep an eye on it.

I am sorry to dwell more on the negative than on the positive, but the other area of the annual report that struck me was the section a couple of pages later that refers to professional training for audit and included the pass-rate statistics. In 2018-19, the pass rate was 85.7 per cent; in 2019-20 it was down to 84 per cent; in 2020-21 it had gone down to 79 per cent. I think there was a previous suggestion that the variation might have been due to the introduction of a new exam a couple of years ago. Why is the pattern like that? What are you doing to address it? Do you have insight into why the pattern has been going in that direction?

Meeting of the Commission

Interests

Meeting date: 1 September 2021

Richard Leonard

I do not have an declarable interests. However, I draw the commission’s attention to my voluntary entry in the register of members’ interests.

Public Audit Committee

Interests

Meeting date: 23 June 2021

Richard Leonard

I do not have any declarable interests. However, for the record, I draw people’s attention to my voluntary entry in the register of members’ interests, which includes financial support given to my local Labour Party by Unite the union, the National Union of Rail, Maritime and Transport Workers, Unison, the Communication Workers Union, the Associated Society of Locomotive Engineers and Firemen and the Transport Salaried Staffs Association.

Public Audit Committee

Legacy Paper

Meeting date: 23 June 2021

Richard Leonard

I think that Bòrd na Gàidhlig is part of our continuing work programme. There are other public agencies, such as the Scottish Police Authority and a couple of national health service boards, that are also in the scope of our continuing work. It is absolutely essential that there is a seamless transition from the previous committee to this committee, to make sure that nothing slips through the net.

I heard your point about the post-legislative scrutiny function, which is no longer part of our remit. Perhaps we can have a look at how best the work that has been undertaken can be advanced, and whether it should be advanced by this committee or by another part of the Parliament.

One of the most telling points in the legacy paper was the continued demand for a power of initiative for the committee, so that we are not, as you described it, passive players, and that we can take the initiative ourselves. Under the current structure, there are ways in which we can do that, but I think that we should seek a more overt power to do that through the parliamentary opportunities that we have. We should try to secure that as early as possible.

Craig Hoy wishes to come in—over to you, Craig.

09:45  

Public Audit Committee

Convener

Meeting date: 23 June 2021

Richard Leonard

Thank you, Colin.

I thank members for their endorsement. I am honoured to be elected as convener of the committee. My role will to be work inclusively without fear or favour, to hold power to account, to promote the common good and the public interest, to be a guardian of openness, transparency and democracy, and through evidence and scrutiny to shine a bright light on public governance, public working practices, investment and outcomes on behalf of the people.

Public Audit Committee

Deputy Convener

Meeting date: 23 June 2021

Richard Leonard

The next item on the agenda is the election of the deputy convener. Parliament has agreed that only members of the Scottish Conservative and Unionist Party are eligible for nomination for that position. I understand that that party has nominated Sharon Dowey for the post.

Sharon Dowey was chosen as deputy convener.