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Seòmar agus comataidhean

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 6 July 2025
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Displaying 2569 contributions

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Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

If these are separate subsidiaries, appointing their own auditors and all the rest of it, to what extent does Audit Scotland have an overview of what is going on under the surface?

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

To be clear on that point, am I correct that Audit Scotland would not look at the audit reports on any company that has a majority of non-college related directors?

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

Talking of which, I had better get back on track with this particular issue. In key message 2, on page 3 of your report, you talk about the college failing

“to draw up and agree contracts for expenditure totalling over £900,000”.

How many contracts does that refer to?

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

Yes; they are mentioned in the plural.

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

Given what you have said, and given that your report confirms that the college acknowledges that the transactions “should have been reported” and that they were not, did the college give any reason why the absence of a contract had not been reported?

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

It might be useful for the committee to see it.

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

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]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

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]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

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]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

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.