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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 February 2026
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Displaying 2953 contributions

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Local Government, Housing and Planning Committee

“Local government in Scotland: Financial bulletin 2022/23”

Meeting date: 23 April 2024

Colin Beattie

Does the Accounts Commission take net zero into account in its audits?

Public Audit Committee

Auditor General for Scotland (Work Programme)

Meeting date: 18 April 2024

Colin Beattie

I want to touch on three broad areas. First, over the years, this committee has received section 22 and 23 reports from you, which are obviously in-depth audits, on which we have based our scrutiny. Over the past couple of years we have increasingly been getting briefings from you in the form of blogs. What kind of balance do you anticipate in the future between your in-depth audits and the briefings in blogs? Given that this committee has performed scrutiny against those briefings and blogs, to what extent can we rely on the rigour of the audit principles behind them when we do that?

Public Audit Committee

Auditor General for Scotland (Work Programme)

Meeting date: 18 April 2024

Colin Beattie

My last question is on the police and the Scottish Fire and Rescue Service. I think that your best value reports are quite good. [Laughter.] Well, I am Scottish—that is why I said that.

I know that you are doing research and development work and a best value audit on policing. Can you give me a bit more information about the research and development that is being done and the timescales you are working to in relation to the fire and rescue service? Obviously, both emergency services are vital for the country, and the committee has a huge interest in them.

Public Audit Committee

Auditor General for Scotland (Work Programme)

Meeting date: 18 April 2024

Colin Beattie

I would just highlight the high level of public interest—and indeed the committee’s interest—in both areas. I would therefore be hoping for something on this as soon as is feasible.

Public Audit Committee

Auditor General for Scotland (Work Programme)

Meeting date: 18 April 2024

Colin Beattie

Coming back to the original question, what sort of balance do you see in the future between the more formal section 22 and 23 reports and the less formal briefings and blogs?

Public Audit Committee

Auditor General for Scotland (Work Programme)

Meeting date: 18 April 2024

Colin Beattie

Another issue is the approach to Scotland’s colleges. For a large number of years, Scotland’s colleges have continually come up as an issue, but the issue—or, I should say, the emphasis—has changed over the years. The subject of finances always lies behind the matter; at the moment, you are expressing concerns about the sector’s financial sustainability, the SFC’s new funding model and the ability of colleges to continue to offer the courses that they need to offer.

At the moment—it was not so much the case in the past—the colleges’ financial situation is being driven by staffing costs, and we have seen some fairly dramatic statements from colleges about the percentage of resources that are being or will be eaten up by such costs in future. This is very much a changing environment; it is all fast paced, even though these things have been developing over the years—I think that you get where I am coming from when I say that. How will you change the type of output that you will publish in this respect? Obviously, we are looking at entirely different things now; the old types of report that you produced on this were appropriate to the issues at the time, but we are now in a new world, so to speak. How will you approach that?

09:30  

Public Audit Committee

Auditor General for Scotland (Work Programme)

Meeting date: 18 April 2024

Colin Beattie

The issue from the committee’s point of view is that, as the Auditor General has said, the publication of a briefing is often a signal that there is probably a more detailed section 22 report coming soon, so the committee then has to decide whether to allocate time for scrutiny based on the briefing or wait for the full section 22 to be published. I realise that that is a judgment for the committee at the time; I am just pointing to the uncertainty that is created.

Public Audit Committee

Auditor General for Scotland (Work Programme)

Meeting date: 18 April 2024

Colin Beattie

Have you had an instance where you have published a briefing in good faith but, when the full scrutiny takes place, the content of that briefing is modified?

Public Audit Committee

Auditor General for Scotland (Work Programme)

Meeting date: 18 April 2024

Colin Beattie

In terms of the severity of the impact it would appear to have.

Economy and Fair Work Committee

Procurement Reform (Scotland) Act 2014 (Post-legislative Scrutiny)

Meeting date: 17 April 2024

Colin Beattie

In the evidence that we have taken, it was made clear that decisions on procurement were not always based on the cheapest price but on the cheapest price over a period—the theory being that you spend money now to save money in the future. However, the current financial pressures will put that approach on the back burner, realistically. Everyone is looking to the short term and at closing the budget gap now. How do we monitor that? How do we understand that issue and manage it?