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Chamber and committees

Public Audit Committee

The 2023/24 audit of the Scottish Government Consolidated Accounts

The Public Audit Committee looks at reports published by the Auditor General for Scotland to examine whether public money is being spent efficiently and effectively.

On 10 October 2024, the Auditor General for Scotland published the 2023/24 audit of the Scottish Government Consolidated Accounts.

The report says " The Scottish Government continues to respond to emerging financial pressures to balance the budget. The options being applied provide short term relief, but their one-off nature means they do not address the overall unsustainable financial position for the Scottish public sector."

Meetings

The Committee discussed the report at the following meetings in relation to its work programme.

Minutes of the meeting on 29 January 2025 (Work Programme):

In relation to the 2023/24 audit of the Scottish Government Consolidated Accounts, the Committee agreed to await follow up written evidence from the Scottish Government before considering its next steps.


The report was discussed at the following Committee meetings:

Correspondence

The Committee has sent and received the following correspondence during scrutiny of the report:

Strategic Commercial Assets: Transparency review report, April 2025

Correspondence to the Convener from Gregor Irwin, Director-General Economy, Scottish Government, 4 April 2025

Strategic Commercial Assets: Transparency review - Follow up, March 2025

Correspondence from the Convener to Gregor Irwin, Director-General Economy, Scottish Government, 17 March 2025

The 2023/24 audit of Scottish Government Consolidated Accounts: Permanent Secretary follow up, February 2025

Correspondence to the Deputy Convener from John Paul Marks, Permanent Secretary to the Scottish Government, 26 February 2025

Strategic Commercial Assets: Transparency review, Scottish Government, February 2025

Correspondence to the Convener from Gregor Irwin, Director-General Economy, Scottish Government, 7 February 2025

Strategic Commercial Assets: Transparency Review - Update from Scottish Government, January 2025

Correspondence to the Convener from Gregor Irwin, Director-General Economy, Scottish Government, 17 January 2025

Scottish Public Sector Financial Reporting: Scottish Government update, October 2024

Correspondence to the Convener from Jackie McAllister, Chief Financial Officer, Scottish Government, 29 October 2024

The 2023/24 audit of the Scottish Government Consolidated Accounts: Follow up by Auditor General for Scotland, November 2024

Correspondence to the Convener from Stephen Boyle, the Auditor General for Scotland, 27 November 2024