Meeting of the Parliament 10 March 2016
I will give way in a second.
Audit Scotland has published a number of reports on developing financial reporting in Scotland, and it recently wrote to the Finance Committee about the fiscal framework. It very strongly expresses the fact that it wants reporting of Scotland’s public finances to be
“comprehensive, transparent, reliable and timely”,
and that the
“overall account of revenues, expenditure, assets and liabilities of the Scottish public sector as a whole”
are
“key”
to achieving that.
Audit Scotland agrees about the need to scrutinise the sustainability of public finances. The measure complements Audit Scotland’s work, and I am sure that, as with other bodies that the cabinet secretary referred to when we debated the bill at stages 1 and 2, the facility of a memorandum of understanding could be put in place to ensure co-operation between the bodies.
I will take an intervention now.