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Every contribution to the Official Report — chamber and committee — searchable in one place. Pulled from data.parliament.scot, indexed for full-text search, linked through to every MSP.

129
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415
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2,354,908
Hansard contributions
1999–2026
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Showing 60 of 2,354,908 contributions. Latest 30 days: 0. Coverage: 12 May 1999 — 25 Mar 2026.
The Convener Lab Committee
26 Nov 2025
“The 2024/25 audit of NHS Grampian”
Okay. I will finish where we started. As I understand it, this is the first time in 20 years—two decades—that a section 22 report has been presented to Parliament on NHS Grampian. The final question from me is: what has led us to this point? In the report, you start off by tal...
Richard Leonard (Central Scotland) (Lab) Lab Chamber
09 Feb 2017
Scotland’s Social Enterprise Strategy 2016-26
I am delighted to open the debate for the Labour Party and to move the amendment in my name. Many of us in the labour movement have a special affinity for social enterprise in general and the co-operative movement in particular. The Co-operative Party, of which I am a member, ...
Richard Leonard Lab Committee
10 May 2022
Miners’ Strike (Pardons) (Scotland) Bill: Stage 2
Amendment 16 seeks to establish a compensation scheme or schemes to make some financial redress to people who will be pardoned under the bill when it becomes an act. It has been suggested to me that the scheme could cover people who were arrested and not charged, those who wer...
Richard Leonard Lab Chamber
16 Jun 2022
Miners’ Strike (Pardons) (Scotland) Bill: Stage 3
The cabinet secretary has spoken about the need for consensus and unanimity. However, in the next breath, he said that the whole point of the bill is to grant a symbolic pardon. Many of us, including the miners, want this act of Parliament to mean something more than that: to ...
Richard Leonard (Central Scotland) (Lab) Lab Chamber
26 Sep 2019
Scottish National Investment Bank Bill: Stage 1
In this afternoon’s debate, the Scottish Labour Party is making the case for the active state, the innovative state and the developmental state. That is our guiding principle; that is our call to action in considering the bill. We and the people of this country do not simply ...
The Convener Lab Committee
17 Mar 2022
Section 23 Report: “NHS in Scotland 2021”
The final series of questions is on NHS finances. I was struck by paragraph 115 in the report, where you use the well-chosen words that we are used to seeing from you, Auditor General, when you say: “The Scottish Government is providing additional support to six NHS boards fa...
The Convener Lab Committee
04 May 2023
Section 23 Report: “NHS in Scotland 2022”
The financial memorandum has been questioned by the Auditor General, and it was also questioned pretty heavily by the Finance and Public Administration Committee, which told you that you needed to go back and do your sums again and come back with a revised financial memorandum...
The Convener Lab Committee
11 Jan 2024
“Scotland’s colleges 2023”
Thank you very much, indeed. One of the themes that we will pick up this morning is financial sustainability. By way of opening up on that, I note that the evidence that we have taken—both from the Auditor General and from witnesses at a round-table meeting to which we invite...
The Convener Lab Committee
11 Jan 2024
“Scotland’s colleges 2023”
No, that is your prerogative. I will go back to an earlier line of questioning. There is something that I want to understand. I have correspondence in front of me from 2018 when the then Public Audit and Post-Legislative Scrutiny Committee wrote to the then Minister for Furth...
The Convener Lab Committee
25 Feb 2026
Scottish Government’s Approach to Financial Interventions: GFG Alliance
I have one final question before I bring in the deputy convener. It concerns a historical issue that will have occurred before your time, Mr Kabel—perhaps Ms Lambert can help. A document that was produced in 2016 by EY—formerly Ernst & Young—on the business case for the arrang...
The Convener Lab Committee
28 Jan 2026
“Administration of Scottish income tax 2024-25”
Before I bring in the deputy convener, I want to go back to the point about the financial and insurance sector. I would have expected that, out of all the parts of the economy, employers in the financial services sector would be on top of tax codes and tax arrangements. Earlie...
Richard Leonard (Central Scotland) (Lab) Lab Chamber
02 Mar 2017
Scottish Apprenticeship Week 2017
I thank Fulton MacGregor for bringing the debate to Parliament. Like many members, I will be supporting apprenticeship week, which begins on Monday, with workplace visits and briefings with Skills Development Scotland. Apprenticeships are an essential part of the labour marke...
Richard Leonard (Central Scotland) (Lab) Lab Chamber
29 Mar 2017
SinoFortone and China Railway No 3 Engineering Group Memorandum of Understanding
This is an important debate for this Parliament, but it will also be an important vote for this Parliament. We are grateful to Willie Rennie and the Liberal Democrats for lodging it, because the memorandum of understanding containing the signature of Sir Richard Heygate, Dr Pe...
Richard Leonard Lab Chamber
10 May 2017
National Health Service Pay
Of course, the Tories want to stop trade unions having a political voice, too. Finally, I remind Parliament of the principles of the NHS as set out by Aneurin Bevan, who said: “Society becomes more wholesome, more serene, and spiritually healthier, if it knows that its citiz...
Richard Leonard (Central Scotland) (Lab) Lab Chamber
18 May 2017
Partnership Action for Continuing Employment
What we are debating here this afternoon is a consequence of what happens when there is market failure or a shift in the market. It is what happens sometimes when there is a falling rate of profit; what happens when there is a corporate demand to boost share values or to infla...
Richard Leonard (Central Scotland) (Lab) Lab Chamber
11 Nov 2020
Covid-19 Support (Tourism and Hospitality)
I refer members to my entry in the register of members’ interests. This week, we have all welcomed a message of hope. There is a prospect, at last, of a Covid-19 vaccine on the horizon that offers hope in place of fear. In Scotland, another fear still hangs over us—that of ma...
Richard Leonard (Central Scotland) (Lab) Lab Committee
02 Dec 2021
Section 22 Report: “The 2020/21 audit of the Crofting Commission”
Good morning, Mr Mathieson and Mr Barron. I apologise for being so late and am sorry that I missed your answers to the earlier questions. The committee wanted to look at business planning, which was highlighted in the Audit Scotland report. A medium-term financial plan was pu...
The Convener Lab Committee
20 Jan 2022
Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”
Before we finish, Auditor General, I highlight that the committee’s attention was attracted by your judgment that it was necessary to spotlight the Crown Office and Procurator Fiscal Service in your report on the Scottish Government’s consolidated accounts. You identify specia...
Richard Leonard (Central Scotland) (Lab) Lab Committee
11 Jan 2022
Miners’ Strike (Pardons) (Scotland) Bill: Stage 1
Thank you, convener. I appreciate the opportunity to ask my questions this morning. As Karen Adam said, the strike was a defining moment in modern Scottish history and ensuring that we get the legislation right will be a defining moment for the Scottish Parliament. I was ol...
The Convener Lab Committee
24 Feb 2022
Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accounts”
There has also been considerable public interest in another one of the Government’s financial arrangements—the one with the Gupta Family Group Alliance. The Audit Scotland report focuses on the Lochaber aluminium smelter deal. What is the Scottish Government’s total financial ...
The Convener Lab Committee
24 Feb 2022
Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accounts”
I will move on in a second, but I underline the fact that it is a quadrupling, within the space of a year, of the assessment of the exposure to risk. If that was my personal financial situation, I would be alarmed at such an increase in my expected or assessed exposure to fina...
The Convener Lab Committee
28 Apr 2022
Section 22 Report: “The 2020/21 audit of NHS Highland”
Thank you for that opening statement, Mr Robertson. It sets the scene very well for the questions that we have. I intend to direct my questions to Pam Dudek as chief executive and, therefore, accountable officer, but she might in turn refer them to Mr Garden or you. You touch...
Richard Leonard Lab Committee
10 May 2022
Miners’ Strike (Pardons) (Scotland) Bill: Stage 2
On the cabinet secretary’s points, if a compensation scheme would be so divisive and so difficult to do, how does he think that Boris Johnson will be able to do it? Secondly, he mentioned the independent review; it is clear that the Scott report was silent on such a scheme bec...
Richard Leonard Lab Chamber
25 May 2022
Community Wealth Building
No. I am in favour of business building from the bottom up. The problem with the member’s party’s Government policy is that, for too long, it has been reliant on foreign direct investment as the only engine of growth. We should be looking to the people, we should be looking to...
The Convener Lab Committee
30 Jun 2022
Major Capital Projects
The next item on our agenda is consideration of evidence and witness information on major capital projects in Scotland, which the committee has taken a long-standing interest in. I am delighted to welcome Helen Carter, deputy director, infrastructure and investment, Scottish G...
The Convener Lab Committee
22 Sep 2022
“Scotland’s colleges 2022”
Thank you very much. We have questions that touch on all the areas that you have outlined in your opening statement, which is very helpful in setting the scene. The most striking expression that is used in the briefing—it is used twice—is that the finances are “healthier than...
Richard Leonard Lab Chamber
04 Oct 2022
Cost of Living (Tenant Protection) (Scotland) Bill: Stage 1
I will speak in whichever tone I choose, and I will include the content that I wish to include in my speech. I will not be dictated to by Mr Harvie, whether he is on the front bench or not. I am bound to ask the Scottish Association of Landlords, if it is concerned that the p...
The Convener Lab Committee
04 Nov 2022
Section 23 Report: “New vessels for the Clyde and Hebrides: Arrangements to deliver vessels 801 and 802”
You mentioned your Government’s decisions, and one matter that is of interest to the committee is what was brought to Cabinet. Was the preferred bidder announcement taken to Cabinet, or were the unconditional financial guarantee of £106 million to CMAL, the £45 million bail ou...
The Convener Lab Committee
19 Jan 2023
Section 22 Report: “The 2021/22 audit of the Scottish Government Consolidated Accounts”
That is absolutely fine. Auditor General, I turn to what seems to be a recurring section of these reports, which is the financial position of the Crown Office and Procurator Fiscal Service. People will, no doubt, be aware of outstanding cases against the Lord Advocate in conn...
The Convener Lab Committee
02 Mar 2023
Section 22 Report: “The 2021/22 audit of the Commissioner for Ethical Standards in Public Life in Scotland”
Thank you. My final question is about an issue that Pat Kenny mentioned earlier on. We were a bit concerned about the medium-term financial planning arrangements. We were told in the action plan report that action on that was outstanding. We were struck by the expression that...
The Convener Lab Committee
23 Mar 2023
“NHS in Scotland 2022”
Yes, absolutely. I am sure that we will return to that point. I will move things on and turn to something that has been of interest to the committee, not only in this but in the previous session, and that is the financial position of individual territorial health boards. In t...
Richard Leonard (Central Scotland) (Lab) Lab Chamber
20 Apr 2023
Damp Housing
I welcome the new housing minister to his post. I congratulate Foysol Choudhury for leading this important debate and for his relentless campaigning for justice in highlighting the tragic death of Awaab Ishak. What a shameful indictment it is that, nearly a quarter of a cent...
The Convener Lab Committee
30 Nov 2023
“Scotland’s colleges 2023”
Thank you. You will, I am sure, have seen the briefing note that we are discussing this morning. One strong message that comes out of it is a concern about the financial sustainability of the college sector. When we took evidence from the Auditor General, he used the expressio...
Richard Leonard Lab Committee
11 Dec 2023
Audit Scotland Budget Proposal 2024-25
Okay, but it is useful for us, as a commission, to be able to compare one financial year with the next financial year, or apples with apples, so perhaps there is a better way that you could present that information. Can I deduce from what you have told us that the fees that yo...
The Convener Lab Committee
11 Jan 2024
“Scotland’s colleges 2023”
We have spoken about a student-centred approach and the importance of the outcomes. It is not just about the inputs, financial and otherwise, is it? Is it not the case that your changes to the rules about the thresholds for non-retention or drop-out rates of students disincent...
The Convener Lab Committee
26 Sep 2024
“National Fraud Initiative in Scotland 2024”
To what extent is that a resource issue? We are dealing with an environment in which the financial pressures on the health service and health boards are intensifying, and the financial pressures on local councils and across local government are getting greater. Is the reason f...
The Convener Lab Committee
12 Dec 2024
“NHS in Scotland 2024: Finance and performance”
Let me pick up that theme. In your evidence to us last week, you referred to your concern about the lack of a medium-term financial strategy, which was also expressed by the Institute for Fiscal Studies and other bodies. In your report this week, you refer to there being insuf...
The Convener Lab Committee
30 Apr 2025
Auditor General for Scotland (Work Programme)
Thank you very much indeed. I will begin by looking at the general picture. At the very start of what you just said and in your written presentation to the committee, you set out pretty clearly the challenges that are being faced by all public bodies, led by the Scottish Gove...
Richard Leonard (Central Scotland) (Lab) Lab Chamber
04 Sep 2025
Water Industry Commission for Scotland (2022-23 and 2023-24 Audits)
Being the convener of the Public Audit Committee is a privilege, and it is one which I will never take for granted. So I am grateful to be opening this afternoon’s debate on the committee’s findings, on our conclusions, from our extensive scrutiny of the Auditor General’s two ...
Richard Leonard (Central Scotland) (Lab) Lab Chamber
01 Oct 2025
Protecting Scotland’s Fire Service
What is taking place in our communities is not a Scottish Fire and Rescue Service delivery review—it is an experiment, and it is one which, as a matter of public record, is causing serious concern to members of this Parliament from all sides, including members from the ministe...
The Convener Lab Committee
12 Nov 2025
“Scotland’s colleges 2025”
Before I put my questions, I refer members to my voluntary register of trade union interests. The accounts of the City of Glasgow College, which has cropped up a couple of times, show that it is carrying cash reserves of £12.3 million, which is up from £10.5 million in the pr...
Richard Leonard Lab Chamber
19 Nov 2025
Portfolio Question Time · CMutual and Maiden Life Försäkrings (Family Protection Plan Withdrawal)
Thousands of people—mostly elderly, some very elderly—have been abandoned and left in funeral poverty. Some of them join us in the public gallery today. Each of them took out the funeral policy and paid into it in good faith—many for more than 20 years—so that they could die w...
The Convener Lab Committee
03 Dec 2025
“Financial sustainability and taxes”
Agenda item 2 is consideration of the Auditor General for Scotland’s report, “Financial sustainability and taxes”. I am pleased to welcome to the committee the Auditor General for Scotland, Stephen Boyle. Alongside the Auditor General, we have Richard Robinson, senior manager...
The Convener Lab Committee
03 Dec 2025
“The 2023/24 audit of UHI Perth”
We are the Public Audit Committee and we are not talking here about an ideal world; we are talking about a world where there is some accountability. Even your own document, the June 2021 UHI Perth financial regulations, which I presume was signed off by the board, says that th...
The Convener Lab Committee
03 Dec 2025
“The 2023/24 audit of UHI Perth”
Okay, but my point is that you have set aside your own financial regulations, both in your position and the position of the former principal and chief executive. I would also suggest that the people on the board have set aside their obligations under those financial regulation...
The Convener Lab Committee
04 Mar 2026
“NHS in Scotland 2025: Finance and performance”
Other members of the committee will ask about the allocation formula and so on.An issue that we have raised previously in evidence is that it would be one thing if it was the case that the health boards that are in financial deficit and that regularly require brokerage were in...
The Convener Lab Committee
04 Mar 2026
“NHS in Scotland 2025: Finance and performance”
What is the point of a support and intervention framework and the Scottish Government supporting and intervening if that makes no difference to a health board’s performance or financial position? Is not the purpose of escalation to bring about an improvement in performance and...
The Convener Lab Committee
04 Mar 2026
“NHS in Scotland 2025: Finance and performance”
Can I take you to the other side of the argument? A number of health boards have never gone into financial deficit and have never needed to be escalated. They might not have met all the performance targets but, nonetheless, they have not found themselves requiring brokerage or...
The Convener Lab Committee
25 Feb 2026
Scottish Government’s Approach to Financial Interventions: GFG Alliance
I welcome everyone back to this meeting of the Scottish Parliament’s Public Audit Committee. The next item on our agenda is consideration of the Scottish Government’s approach to financial interventions, with particular reference to the GFG Alliance arrangement at the Lochaber...
The Convener Lab Committee
25 Feb 2026
Section 22 Reports: “The 2024/25 audit of NHS Ayrshire and Arran” and “The 2024/25 audit of NHS Grampian”
I have some questions that are targeted at NHS Grampian. In the audit reports, we read a lot about loans and brokerage, outstanding loans and projected cumulative financial deficits, and there is a performance indicator at the end of each report. I might have thought that it w...
The Convener Lab Committee
25 Feb 2026
Section 22 Reports: “The 2024/25 audit of NHS Ayrshire and Arran” and “The 2024/25 audit of NHS Grampian”
You mentioned Alison Evison. She has been sitting beside you very quietly, but you might want to bring her in on what will be—for now, anyway—my final question.One issue that stood out in the report that concerned us was the fact that one of the financial challenges that the h...
The Convener Lab Committee
25 Feb 2026
Scottish Government’s Approach to Financial Interventions: GFG Alliance
You appreciate that we are in a situation where there are financial sanctions, prohibitions, asset freezes and so on in relation to Russian institutions.
The Convener Lab Committee
04 Feb 2026
Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”
Jackie McAllister, you are the chief financial officer for the Scottish Government, and you have just told us that the amount of funds that could have been recovered by this individual was at such a level that it warranted paying them, for a 10-month period, almost a quarter o...
The Convener Lab Committee
04 Feb 2026
Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”
We will take two items of evidence in public this morning. The first is consideration of Audit Scotland’s section 22 report, “The 2024/45 audit of the Scottish Government Consolidated Accounts” and its “Financial sustainability and taxes” report.I am pleased to welcome to the ...
Richard Leonard Lab Committee
14 Jan 2026
Community Wealth Building (Scotland) Bill: Stage 2
I will talk about encouraging in another context shortly, and that might be a better way of showing exactly what I mean, and a recognition of where some of the limitations are.Amendment 50 is an attempt to bring up the idea that, in the context of an employee-owned conversion,...
Richard Leonard (Central Scotland) (Lab) Lab Chamber
03 Nov 2016
Burial and Cremation Charges
Jessica Mitford, the red sheep of the Mitford family and the author of the extraordinary work “The American Way of Death”—a book that, more than 50 years ago, exposed the shameless profiteering exploitation of families at a time of great distress and vulnerability: the time of...
Richard Leonard (Central Scotland) (Lab) Lab Committee
13 Dec 2016
Draft Budget Scrutiny 2017-18
We have spoken already about vulnerable groups. I am always struck by the extent to which pensioner households are in fuel poverty—generally, the figures in these surveys show that about half of all pensioner households in Scotland live in fuel poverty. Have you any ideas—mayb...
Richard Leonard (Central Scotland) (Lab) Lab Committee
20 Dec 2016
Draft Budget Scrutiny 2017-18
Another set of figures that we have from SPICe—I think that Dean Lockhart referred to them at the beginning of the meeting—show that Scottish Enterprise’s resource is down by 17.2 per cent in one year, its capital is down by 47.7 per cent, its non-cash is down by 58 per cent, ...
Richard Leonard Lab Committee
20 Dec 2016
Draft Budget Scrutiny 2017-18
The existing homes alliance is an expert in the field, and it says that, for a transformational change, a commitment of £190 million was required this year, but you have committed £140 million. Have you made any estimate of the financial benefits to other Scottish Government b...
Richard Leonard (Central Scotland) (Lab) Lab Chamber
19 Apr 2017
Scotland’s Economy
Many of the people I speak to on the doorsteps of Central Scotland would simply not recognise the economic golden era that is painted in the Government’s amendment to the motion. In truth, the real rate of unemployment is twice as great as official figures suggest, and we are ...
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Committee

Public Audit Committee 26 November 2025

26 Nov 2025 · S6 · Public Audit Committee
Item of business
“The 2024/25 audit of NHS Grampian”
Leonard, Richard Lab Central Scotland Watch on SPTV

Okay. I will finish where we started. As I understand it, this is the first time in 20 years—two decades—that a section 22 report has been presented to Parliament on NHS Grampian. The final question from me is: what has led us to this point? In the report, you start off by talking about the financial position: the £65.2 million brokerage in the financial year that the audit is from, the loans outstanding being £90 million and so on. If it was just the financial position alone, would that warrant a section 22 report, or is it warranted by a combination of the financial position together with those performance issues, the Healthcare Improvement Scotland inspection of Dr Gray’s in Elgin and the traffic-light performance review attached to the report, which shows there are some major areas of concern in delivery of key treatments? Is it around the bed capacity issue? If it was just performance issues, would there be a section 22 report? If it was just financial issues, would there be a section 22 report? Is it because there are both sets of issues that it warrants, in your view, a section 22 report presented to Parliament to outline your concerns?

In the same item of business

The Convener Lab
Welcome back. We will now turn to agenda item 3, which is consideration of the 2024-25 audit of NHS Grampian, which has warranted the production of a section...
Stephen Boyle
As you mentioned, convener, I have prepared a report on the 2024-25 audit of NHS Grampian under section 22 of the Public Finance and Accountability (Scotland...
The Convener Lab
Thank you. To get us under way, I invite Graham Simpson to lead off.
Graham Simpson Reform
Auditor General, at the end of the earlier evidence session you rightly said that not all boards need extra money from the Government. For 2023-24, there wer...
Stephen Boyle
I will bring Leigh Johnston in to answer that. As I said, we will set out that detail together with some of the analysis and commentary on it in our NHS over...
Leigh Johnston
In 2024-25, seven boards required brokerage. The only one of the boards that you listed that did not require brokerage was NHS Tayside.
Graham Simpson Reform
I know that we are not here to talk about NHS Tayside but do you know why it did not? What happened?
Leigh Johnston
NHS Tayside would have met its financial targets. That health board will be considered at this committee in a couple of weeks, so the Auditor General will be...
Stephen Boyle
Just for completeness, Leigh Johnston is referring to “The 2024/25 audit of NHS Tayside”, a section 22 report that I published last week. We can set that out...
Graham Simpson Reform
Okay. The report into NHS Grampian’s overspend says that it has the largest overspend by value of any health board in Scotland and the fifth highest in perce...
Leigh Johnston
I have figures for the levels of brokerage that different boards received. In 2024-25, NHS Grampian received £65.2 million, as we have just discussed; NHS Ay...
Graham Simpson Reform
Okay. Thank you for that. NHS Grampian recorded the largest overspend by value of any health board in Scotland. Do you have comparative figures for the next ...
Leigh Johnston
By value, the next largest overspend would be NHS Ayrshire and Arran.
Graham Simpson Reform
The report also says that “One of the key areas of financial pressure was staff costs.” We discussed that earlier in relation to NHS Ayrshire and Arran. D...
Leigh Johnston
I do not have that detail with me.
Alison Cumming (Audit Scotland)
We know that agency staffing has been an area of focus for NHS Grampian in its savings plans over the past few years. It has been reducing its reliance on ag...
Stephen Boyle
I will just come in on staffing in the round. Staffing was a key feature of the KPMG review of NHS Grampian’s service model. For example, the review highligh...
Graham Simpson Reform
Do we know how it has managed to reduce the amount of money that it spends on agency staff?
Stephen Boyle
We may be able to come back to you on that if we have more on the issue in our records. We can certainly share more detail across the piece. In the earlier e...
Leigh Johnston
As I said, there has been a real drive from the Scottish Government. During the pandemic in particular, there was a massive increase in the use of agency sta...
Graham Simpson Reform
This is my final question. Looking ahead, given the situation that NHS Grampian appears to be in, how realistic is it that it will ever break even? In paragr...
Stephen Boyle
It is essential that a realistic plan is prepared that is not driven by a budgetary cap from one year to the next but reflects available resources and servic...
Graham Simpson Reform
I agree. These are not really questions for you; they are questions for the Government and the board. I shall leave it there.
The Convener Lab
I have a question before we leave this area. Auditor General, you have mentioned the KPMG report a couple of times. One of the key messages that the auditor ...
Stephen Boyle
Alison Cumming may want to come in on this, but I am not sure if there is a direct correlation between services that were all staffed by agency workers and s...
Alison Cumming
It is exactly as the Auditor General has said. KPMG has found two things that it cannot reconcile between the reduction in beds and the increase in staffing....
The Convener Lab
I am not quite sure that that is what I took from the KPMG report. You have said, and it is in your section 22 report, that NHS Grampian has the lowest bed b...
Stephen Boyle
I do not think that I have seen a direct target from Government to do that. It is a question that needs clarity about what the service model is and what the ...
The Convener Lab
Fine—thank you. I will now invite Colin Beattie to put some questions to you.
Colin Beattie SNP
Auditor General, I would like to look at IJBs. Clearly, they are a very significant factor in the particular case of NHS Grampian, although that is probably ...