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Seòmar agus comataidhean

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 5 May 2021
  6. Current session: 12 May 2021 to 14 June 2025
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Displaying 2514 contributions

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Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

If the subsidiary was audited separately, would Audit Scotland have sight of the audit reports? Would you scrutinise them in the interests of looking at the health of the group?

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

From what you have said, the college has not really given an adequate reason why, given the knowledge that it had, it did not do anything.

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

Were they, in fact, signing off in the full knowledge that no contract was in place?

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

The report says that the

“review of the procurement in relation to the Fuel Change project ... identified spend of £677,597 (excluding VAT) across three suppliers that were appointed without a procurement process being followed, and resulting in breaches of the Financial Memorandum.”

Will you explain what the financial memorandum is, its role in governing college spending and how it interacts with procurement and governance frameworks?

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

Does the SFC manage that? How far does it monitor such activities?

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

If these are separate subsidiaries, appointing their own auditors and all the rest of it, to what extent does Audit Scotland have an overview of what is going on under the surface?

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

To be clear on that point, am I correct that Audit Scotland would not look at the audit reports on any company that has a majority of non-college related directors?

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

Talking of which, I had better get back on track with this particular issue. In key message 2, on page 3 of your report, you talk about the college failing

“to draw up and agree contracts for expenditure totalling over £900,000”.

How many contracts does that refer to?

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

Yes; they are mentioned in the plural.

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

Given what you have said, and given that your report confirms that the college acknowledges that the transactions “should have been reported” and that they were not, did the college give any reason why the absence of a contract had not been reported?