FINANCIAL CONTROL, ACCOUNTS AND AUDIT (Hansard, 12 February 1998)

§ Mr. Dalyell
rose—

The First Deputy Chairman
Order. Before the hon. Gentleman speaks, may I say that I am allowing the hon. Gentleman some discretion because clause 66 stand part was debated in the previous block of amendments. However, with my discretion, I shall allow him to make a brief point on clause 66.

§ Mr. Dalyell
I refer to the good notes provided by the Scottish Office. Subsection (4) states: For the purposes of this section, a person is independent in relation to a function if he is not subject to the direction or control of any member of the Scottish Executive or of the Parliament in exercising that function. Frankly, this is a query that I promised the Law Society of Scotland I would raise.
It is noted that an independent person is to be appointed with a supervisory role in respect of Scottish Ministers, the Lord Advocate and other Scottish Departments and statutory bodies. It does not appear particularly clear, however, who might be appointed as such an independent person or indeed who is precluded from appointment. For example, does subsection (4) mean that a Scottish civil servant might not be appointed or is it intended, for example, to be the National Audit Office or a similar body? I believe that my hon. Friend has been briefed on this matter.

§ Mr. McLeish
It is not accurate to describe the role of the independent person as supervisory. It is an audit function. The Law Society of Scotland complains that it is not clear who might be appointed. Clause 66 sets out several things that the Parliament must provide for, but it does not say what the detail should be. That is properly a matter for the Parliament. The clause sets out a minimum framework. It follows that the Parliament will decide how the audit function is organised. Clause 66(4) means that the chief audit figure may not be a civil servant of the Executive, but will be an entirely separate appointment by the Parliament. The Parliament could decide to appoint the National Audit Office to carry out the audit work, or it could set up a similar body.