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Seòmar agus comataidhean

Public Audit Committee


Agenda: 03 December 2025

Wednesday, 03 December 2025

32nd Meeting, 2025

Start time: 09:30am
Location: TG.60-CR3 The Fleming Room
Agenda items:

  1. Decision on taking business in private
  2. Fiscal sustainability and taxes
  3. The 2023/24 audit of UHI Perth
  4. The 2023/24 audit of UHI Perth
  5. Fiscal sustainability and taxes
  6. Fiscal sustainability and taxes
  7. The 2023/24 audit of UHI Perth
  8. Work programme

Agenda published: Monday, 01 December 2025 02:27pm

Full agenda and available meeting papers


1. Decision on taking business in private

The Committee will decide whether to take agenda items 4, 5, 6, 7 and 8 in private.


2. Fiscal sustainability and taxes

The Committee will take evidence from—

  • Stephen Boyle
    Auditor General for Scotland
  • Richard Robinson
    Senior Manager
    Audit Scotland
  • Thomas Charman
    Senior Auditor
    Audit Scotland

Papers for this item:

1 private paper will be discussed during this agenda item


3. The 2023/24 audit of UHI Perth

The Committee will take evidence from—

  • Dr Margaret Cook
    Former Principal and Chief Executive
    UHI Perth
  • Graham Watson
    Former Chair of the Board
    UHI Perth
  • Iain Wishart
    Former Vice Principal (Operations)
    UHI Perth

Papers for this item:

1 private paper will be discussed during this agenda item


4. The 2023/24 audit of UHI Perth

The Committee will consider the evidence heard at agenda item 3 and take further evidence from—

  • Stephen Boyle
    Auditor General for Scotland
  • Derek Hoy
    Senior Manager
    Audit Scotland

5. Fiscal sustainability and taxes

The Committee will consider the evidence heard at agenda item 2 and take further evidence from—

  • Stephen Boyle
    Auditor General for Scotland
  • Richard Robinson
    Senior Manager
    Audit Scotland
  • Thomas Charman
    Senior Auditor
    Audit Scotland

6. Fiscal sustainability and taxes

The Committee will consider the evidence heard at agenda items 2 and 5 and agree any further action it wishes to take.


7. The 2023/24 audit of UHI Perth

The Committee will consider the evidence heard at agenda items 3 and 4 and agree any further action it wishes to take.


8. Work programme

The Committee will consider its work programme.

Papers for this item:

1 private paper will be discussed during this agenda item