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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 4 May 2021
  6. Current session: 13 May 2021 to 13 September 2025
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Displaying 3314 contributions

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Public Audit Committee [Draft]

Interests

Meeting date: 3 September 2025

Richard Leonard

Thank you very much.

Public Audit Committee [Draft]

“The 2022/23 audit of Lews Castle College”

Meeting date: 3 September 2025

Richard Leonard

Thank you very much. I will begin with the final point that you made. In the past day or so, the committee has received correspondence from Lydia Rohmer, who is the principal and chief executive officer of the merged college, in which she talks about this being a matter of a “technical interpretation” and says that the college had simply taken a “prudent approach”. It did not read to me as though the newly merged college accepted the qualification that had been made by the auditors. Will you comment on that?

Public Audit Committee [Draft]

“The 2022/23 audit of Lews Castle College”

Meeting date: 3 September 2025

Richard Leonard

Thank you. There is another dimension to that, which you mentioned in your opening statement. The issue is about laying an audit report before the Parliament, so it is about parliamentary and public accountability of the public institution.

You have told us that the audit is for the financial year 2022-23. The deadline for the report being placed before the Parliament was 30 April 2024, but it was not signed off and placed before the Parliament until December 2024, which was eight months later. Could you run through the causes for such an extensive delay? It strikes at the heart of accountability.

Public Audit Committee [Draft]

“The 2022/23 audit of Lews Castle College”

Meeting date: 3 September 2025

Richard Leonard

Okay. Thank you. Before I bring in Colin Beattie, the deputy convener wants to ask a quick supplementary question.

09:45  

Public Audit Committee [Draft]

“The 2022/23 audit of Lews Castle College”

Meeting date: 3 September 2025

Richard Leonard

Okay. Of course, we might pursue some of those lines of inquiry outwith this evidence session.

I invite Graham Simpson to put some questions to you.

Public Audit Committee [Draft]

“The 2022/23 audit of Lews Castle College”

Meeting date: 3 September 2025

Richard Leonard

Joe FitzPatrick, do you have any questions to put?

Public Audit Committee [Draft]

“The 2022/23 audit of Lews Castle College”

Meeting date: 3 September 2025

Richard Leonard

I am quite sure that it is.

I invite the deputy convener to put a series of questions before we finish the evidence session.

Public Audit Committee [Draft]

“The 2022/23 audit of Lews Castle College”

Meeting date: 3 September 2025

Richard Leonard

I return to my earlier point, which is that it is important for the Parliament and for public accountability that accounts and audits are laid before the Parliament timeously. We can perhaps all reflect on why that was not the case in this instance.

Public Audit Committee [Draft]

“The 2022/23 audit of Lews Castle College”

Meeting date: 3 September 2025

Richard Leonard

Thank you very much indeed. On that note, I thank our witnesses—Ian Howse, Mark MacPherson and you, Auditor General—for providing evidence and answering the questions that we have posed. I now formally move this morning’s meeting into private session.

10:30 Meeting continued in private until 11:10.  

Public Audit Committee [Draft]

Decision on Taking Business in Private

Meeting date: 3 September 2025

Richard Leonard

Under agenda item 2, the committee must decide whether it wants to take agenda items 4, 5 and 6 in private. Do we agree to take those items in private?

Members indicated agreement.