Mr. Robert Watt:

It is a very sweeping question. When it comes to improvements in value for money and ensuring that people understand the importance of spending public money in accordance with proper practices, I am happy we have a robust system in place and that Departments, Accounting Officers and agencies, in the main, understand their obligations. I am happy generally that they are complying with their obligations.

Of course, cases come up where the system makes a mistake, or there is a failure, and we have to identify it and figure out what it means and what learnings we can draw from that. In the main, I am happy with the way public money is appropriated, accounted for and spent.

I read through the Comptroller and Auditor General's 2012 report and I did not see any examples that he noted of misappropriation of funds. I saw one example of fraud in Uganda but the money has since been recouped. I did not see any examples of moneys which were spent outside the ambit of the Vote. I did not see egregious breaches of the public financial procedures, although I saw some breaches. When I look at that report and at other reports we produce, I am very happy to take on board their recommendations and to work with the Comptroller and Auditor General and Secretaries General in terms of how we can improve the situation.

I deal on the basis of what information and reports we have. In terms of public financial procedures and the overall approach to accounting for money, appropriation of money and value for money, we know we need to do better and I have outlined today some of the steps we are taking to improve the system but, generally, we are happy we are moving in the right direction.