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All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
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Displaying 3032 contributions
Public Audit Committee [Draft]
Meeting date: 30 April 2025
Colin Beattie
It would be useful to see the picture right across the board, as opposed to having snapshots of individual colleges. Those are useful and important, but we would like to see the overall financial health of the whole sector and to know what the performance is, because reporting is about performance as well as finance.
Public Audit Committee [Draft]
Meeting date: 30 April 2025
Colin Beattie
That sounds fair enough. To move on slightly, fiscal sustainability is a big thing—you touched on it earlier. I note that you intend to look at the tax policy and the opportunities and risks of using tax as a way to achieve fiscal sustainability.
There is a problem, of course, with tax, in that it is kind of one-sided. We do not have all the levers, and it is difficult to balance tax across the economy when we do not have that control. Can you tell us a bit more about your planned work on fiscal sustainability, particularly in relation to tax, and how it will support the work of the Parliament and particularly that of the Finance and Public Administration Committee, for which it will be of interest?
Public Audit Committee [Draft]
Meeting date: 30 April 2025
Colin Beattie
Certainly, the IJBs are key for primary and local healthcare, which are under increasing strain. It will be interesting to see what comes out of that work.
Public Audit Committee [Draft]
Meeting date: 30 April 2025
Colin Beattie
As Graham Simpson has mentioned, I have an interest in my own area in the Musselburgh flood protection scheme—I do not know whether you have looked at that at all. It was a relatively small scheme that is now, depending on how many options are taken, costing well over £100 million, and Government finance appears to be uncertain, or at best indicative.
The scheme has taken about three years to get to where it is, mainly as a result of objections that were raised locally. The whole process has been quite byzantine in its complexity when it comes to things progressing through the system—and, indeed, has been quite controversial, in that interested third parties have been part of the decision-making process. That has been subject to objections, too. I do not know whether you have looked at the scheme, but it is certainly one of the more complicated ones on the go at the moment, both financially and technically.
Public Audit Committee [Draft]
Meeting date: 30 April 2025
Colin Beattie
I will move on slightly. You are going to produce a briefing on education and skills reform, which will help to inform, or to provide scoping for, audit work after the election. I have a specific question about colleges in that regard, because they have been very much in the news for a long time, particularly with regard to their fiscal sustainability, but I noticed that, in your plans, you talk about publishing a briefing in October this year. A briefing is not an audit, and yet the colleges are such an important element of what we are looking at. Is there a possibility of upgrading the briefing in order to take a more comprehensive approach to looking at colleges?
In previous parliamentary sessions, we have had a very comprehensive audit across the whole span of colleges, including all the link-ups between colleges and information on how they are all doing. Rather than seeing them one by one, we saw them altogether and could therefore understand the whole issue around colleges and what they face, because one size does not fit all and not all colleges are in the same state.
Public Audit Committee [Draft]
Meeting date: 30 April 2025
Colin Beattie
According to your overview, you expect to publish that report in November 2025.
Public Audit Committee [Draft]
Meeting date: 23 April 2025
Colin Beattie
To pick up on what you say about the data, one of the recurring themes in evidence to the committee in the past has been that the data is not always consistent. It is not always produced by councils in the same way, and so compatibility becomes a problem and you do not get the results that you want. Are you satisfied that there will be consistency in the data?
Public Audit Committee [Draft]
Meeting date: 23 April 2025
Colin Beattie
Coming back to the Auditor General, surely, when the audit was taking place, questions would have been asked and someone would have been able to answer them. There is no evidence of that in the report.
Public Audit Committee [Draft]
Meeting date: 23 April 2025
Colin Beattie
The Auditor General does not refer to any potential fraud or irregularities. However, I would have thought that, if he had been aware that there was some documentation to back up what was said about the spending, he would not have been quite so stark in what he said.
Public Audit Committee [Draft]
Meeting date: 23 April 2025
Colin Beattie
The only thing that I would say in response to that is that the Auditor General’s report says, at paragraph 56:
“Transport Scotland did not check any documentary evidence that the £82.5 million had been spent on projects before authorising payments.”
That does not support your statement that there was documentation. Obviously, the Auditor General did not see that documentation.