The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 3032 contributions
Public Audit Committee [Draft]
Meeting date: 4 June 2025
Colin Beattie
Were they, in fact, signing off in the full knowledge that no contract was in place?
Public Audit Committee [Draft]
Meeting date: 4 June 2025
Colin Beattie
The report says that the
“review of the procurement in relation to the Fuel Change project ... identified spend of £677,597 (excluding VAT) across three suppliers that were appointed without a procurement process being followed, and resulting in breaches of the Financial Memorandum.”
Will you explain what the financial memorandum is, its role in governing college spending and how it interacts with procurement and governance frameworks?
Public Audit Committee [Draft]
Meeting date: 4 June 2025
Colin Beattie
I have a general question to start with. Other than arm’s-length foundations, do colleges have a history of creating and owning companies? Universities do, but I had not heard that colleges were into that in any significant way.
Public Audit Committee [Draft]
Meeting date: 4 June 2025
Colin Beattie
I accept the need for colleges to have a degree of autonomy to run their business, but is there any oversight of the subsidiaries by the SFC?
Public Audit Committee [Draft]
Meeting date: 4 June 2025
Colin Beattie
I am concerned that colleges could have subsidiaries operating outside of proper monitoring of what are ultimately the public funds that go into setting them up and operating them. Are colleges moving down the same route as universities in creating companies and subsidiaries that they can build up and then spin off in exchange for cash? Is that where they are going?
Public Audit Committee [Draft]
Meeting date: 4 June 2025
Colin Beattie
I recall an Auditor General—I cannot remember whether it was you or your predecessor—saying that the Auditor General has no locus in auditing ALFs that are college spin-offs. I worry that something could be festering out there, out of public sight, that could impact on a college.
Public Audit Committee [Draft]
Meeting date: 4 June 2025
Colin Beattie
Other than the immediate relationship between the college and that particular vehicle, would you not have a locus to look into the health or otherwise of the subsidiary, assuming that the majority of the directors are not from the college?
Public Audit Committee [Draft]
Meeting date: 4 June 2025
Colin Beattie
Clearly, that does not always happen.
Public Audit Committee [Draft]
Meeting date: 4 June 2025
Colin Beattie
Okay. The report also states:
“College staff were aware of the absence of a contract and appropriate approvals from the early stages of the project in 2020”.
Other than the fact that the non-compliant expenditure was not timeously reported to the college’s finance committee, were proper procedures followed?
Public Audit Committee [Draft]
Meeting date: 4 June 2025
Colin Beattie
Before Mark MacPherson comes in, can I also ask whether anything in college minutes or records indicates that the matter was even considered?
10:30