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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 5 May 2021
  6. Current session: 12 May 2021 to 14 May 2025
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Displaying 2443 contributions

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Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 20 January 2022

Colin Beattie

I would certainly be interested in seeing the write-offs figure, and I am sure that the committee would be, too.

I will turn to a different subject. The European structural funds programme is in suspension. That is not a new thing; going back over the years, those European structural funds programmes have been put in suspension quite frequently. The reclaim payments are obviously still done through the European Commission. A risk has been identified that, once the suspension is lifted, the payments might not be able to be reclaimed in full. There is a fairly chunky write-off in 2021 of £16 million and a provision of £28.7 million in relation to future underrecovery of payments. I am a bit concerned about the fact that the programme is going to end in 2023 as a result of the UK leaving the EU. Can you summarise the issues that led to the European structural funds programme being suspended? What issues remain to be resolved in order for the suspension to be lifted?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 20 January 2022

Colin Beattie

Given the timing and the fact that some funding has already been made available, it seems inappropriate that we have no idea about what the audit requirements will be in connection with the matter. Do you have any timescale?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 20 January 2022

Colin Beattie

The fact is that we know if an error has happened only when it is identified. You are just talking about estimates. Are they figures that we should be concerned about? Are they figures that have somehow have to be accounted for? How does it work?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 20 January 2022

Colin Beattie

Do we have an actual figure for how much is written off? We are not talking about a write-off figure here; it is just an estimate of what the losses might be, based on past experience. Do we have an actual figure for that? We obviously have figures for sums recovered and actions taken, but some is irrecoverable. How do we identify that?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of National Records of Scotland”

Meeting date: 20 January 2022

Colin Beattie

I will direct my questions to Paul Lowe; if it is appropriate, he can bounce them on to others.

On the face of it, the financial impact of £21.6 million seems like a lot of money. You have mentioned that some of that was used positively to invest in other preparations. I am struggling a bit with that, because we see that the increased supplier costs are £14.4 million, because of the extension of supplier contracts and an increase in the cost of goods. What goods are so significant that they contribute to that £14.4 million, and how has that been turned into a benefit, when it is the suppliers that are getting the increased costs?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of National Records of Scotland”

Meeting date: 20 January 2022

Colin Beattie

I am still struggling a bit with the positivity around this. You had a bit of extra time, which gave you a chance to spend more time enhancing and improving delivery of the census. I presume that that had a cost in itself, and that it is rolled up into the £14.4 million.

You still have not answered the question about what the goods are that are so significantly increased in price that they warrant a mention.

09:45  

Public Audit Committee

Section 22 Report: “The 2020/21 audit of National Records of Scotland”

Meeting date: 20 January 2022

Colin Beattie

You are telling me that the original specifications for delivery of the census were underbudgeted, because you are saying that you found out that some things would take longer and added it into the cost subsequently. It appears to me that your original costing was not accurate.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of National Records of Scotland”

Meeting date: 20 January 2022

Colin Beattie

You were talking about the coding of pieces of paper.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of National Records of Scotland”

Meeting date: 20 January 2022

Colin Beattie

You mentioned it specifically and said that the exercise that you did showed that it would take longer than you anticipated. That must indicate that you would have had a budget overrun had the census gone ahead as originally planned.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of the Scottish Government Consolidated Accounts”

Meeting date: 20 January 2022

Colin Beattie

My understanding is that it is notoriously difficult to comply with some of the European Commission’s requirements, and that a lot of countries hit that problem.