Chamber and committees

One of the areas that you mentioned in your opening statement was the long-standing request for whole-of-government accounts to be produced. There have been delays, talk of alternative proposals and so on. Will you give us an update on where we are at with the issue in a little bit more detail?

As I understand it, you audit the Scottish National Investment Bank. Is that correct?

Good morning, and welcome, everybody, to the 32nd meeting in 2023 of the Public Audit Committee. We have received apologies from Colin Beattie.

The first agenda item for members to consider is whether to take items 3, 4 and 5 in private. Do we agree to take those items in private?

Members indicated agreement.

Okay. We will, no doubt, have the accountable officers from the Government and, possibly, the permanent secretary before us in the new year to talk about some of those things.

The committee has also concerned itself with Ferguson Marine (Port Glasgow) Ltd. As you highlight in the section 22 report on the consolidated accounts, a written authority was required this year for the first time since 2007. The director general for the economy sought a written authority from the cabinet secretary, because he did not think that continuing to construct vessel 802 in the yard represented, in his assessment, value for money. That was based on some external reports, as well. To what extent have you had access to the documentation that informed the Government’s decision making on that?

They were not aimed at you in particular, Graham.

Two years ago, the House of Commons Select Committee on Business, Energy and Industrial Strategy was fairly direct in its conclusions. It said:

“we believe that until Mr Gupta restructures his GFG Alliance companies into a more acceptable corporate structure and publishes consolidated accounts that are adequately audited ... he fails to fulfil the criteria that we believe should be applied to define a fit and proper person for the purposes of receiving any form of Government support.”

That is a pretty direct assessment of where we are, is it not?

Okay. We have some questions about the European structural and investment funds that Willie Coffey wants to lead on.

Graham Simpson would like to come in. Is this a follow-up to Willie Coffey’s earlier line of questioning?

Okay, but there is mention in the report of associated risk, which would be of interest to the committee.

May I just check something, Carole? You mentioned March: will you get an answer by March on whether the Government will conduct a review, or will it have conducted the review by March?

Okay. That is helpful.

I will move on to the final area, which is climate change. You mentioned some of the difficulties—to put it diplomatically—that surrounded the deposit return scheme. Do you have a view on the likelihood that the new projected timeframe of implementation by October 2025 will be met?