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All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
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Displaying 3034 contributions
Public Audit Committee
Meeting date: 24 February 2022
Colin Beattie
Local authorities are confirming to you the number of cases and so on, but you do not have information on what they are doing about them. You say that the authorities are pursuing cases vigorously, but you have no evidence to show that.
Public Audit Committee
Meeting date: 24 February 2022
Colin Beattie
Auditor General, turning to a slightly different aspect, I note that the report makes it clear that the cost of running Scottish Canals exceeds the funding and income. Paragraph 11 says that, in 2020-21, the income was £18.8 million and the outgoings were £22.7 million, so there was a net negative of £3.9 million. What are your views on the financial sustainability of Scottish Canals?
Public Audit Committee
Meeting date: 24 February 2022
Colin Beattie
[Inaudible.]—there is something I want to ask. I was going to ask what the role of the external auditors was, because they must have been advising the board all the way along. Were they ignored? Did they not give sufficient advice, guidance or clarification? Perhaps Joanne Brown can give us a bit more information on that.
Public Audit Committee
Meeting date: 24 February 2022
Colin Beattie
When Colin Cook referred to the value of the assets, he talked about their book value. Are we relying on that rather than their market value?
Public Audit Committee
Meeting date: 24 February 2022
Colin Beattie
So we are basing this on the book value of the assets according to the company.
Public Audit Committee
Meeting date: 24 February 2022
Colin Beattie
How often will you revisit the matter to ensure that the value of the assets has not been impaired?
Public Audit Committee
Meeting date: 24 February 2022
Colin Beattie
Okay.
Public Audit Committee
Meeting date: 24 February 2022
Colin Beattie
Data is always king. Getting data, including in the right format and so on, is always a problem—that problem comes before the committee all the time. It does not seem difficult to get data relating to this issue. I would have hoped that the Government would have plans to report fraud and error, and could report on the amounts recovered. That seems pretty basic to me.
I have a final question to wind up. What lessons have we learned in relation to not only fraud and error but the processes that have been put in place? Have we learned anything from the situation?
Public Audit Committee
Meeting date: 24 February 2022
Colin Beattie
The committee would certainly be interested in a bit more data around what has happened in terms of recovery and so on. Looking at the big figures south of the border niggles me—I wonder whether we are missing something.
Public Audit Committee
Meeting date: 24 February 2022
Colin Beattie
That is true, but I would be surprised if the external auditors did not have a role in providing the information that the board needed to enable it to comply with whatever was required in relation to the assets.