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Public Audit Committee
Meeting date: 8 October 2025
Colin Beattie
Given the sheer volume of the turnover, even if the new people who are coming in are experienced non-executives, for example, they will still need support, because that is a huge wrench for the management of the college. Is there any external support for that—from UHI, perhaps?
Public Audit Committee
Meeting date: 8 October 2025
Colin Beattie
Thank you. I will leave it there, convener.
Public Audit Committee
Meeting date: 8 October 2025
Colin Beattie
Auditor General, paragraph 16 of your report talks about “UHI Perth’s appointed auditor”. That implies that it is an external third party who is fulfilling the audit function. Is that the case?
Public Audit Committee
Meeting date: 8 October 2025
Colin Beattie
Given the fact that internal audit is an external function and that the problems in the college have been going on for years, are you satisfied that that internal audit function was adequately reporting the issues that arose over the years, particularly the recurring one in the finance area?
Public Audit Committee
Meeting date: 8 October 2025
Colin Beattie
The external audit work presumably looks at the internal audit processes and makes sure that they are adequate for the job.
Public Audit Committee
Meeting date: 8 October 2025
Colin Beattie
You read the reports and, presumably, those reports reflect the deficiencies in the finance area extending over a number of years.
Public Audit Committee
Meeting date: 8 October 2025
Colin Beattie
I am not quite sure about parts of that answer, but I will move on. There were issues involving £1 million-worth of errors in the 2024-25 budget. Are those directly related to that particular financial year or do they extend back to previous years but were only found in 2024-25?
Public Audit Committee
Meeting date: 8 October 2025
Colin Beattie
It is not insignificant, no—but you cannot tell us what they are.
Public Audit Committee
Meeting date: 8 October 2025
Colin Beattie
So, what the college is looking for is in addition to the £1.5 million that is already agreed.
Public Audit Committee
Meeting date: 8 October 2025
Colin Beattie
Clearly, this committee is keen to understand the nature of the errors. We will want to know the details as soon as they can be released.