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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 18 July 2025
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Displaying 2597 contributions

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Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

You will monitor that going forward.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

Okay—thank you.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

As I said, I am not a lawyer, but, as I go down the list, the clauses seem to be very simple and straightforward and, from your report, it is quite clear that the HMRC is not complying with the SLA. It is okay to say that, in a couple of years’ time, we will have a real figure, but that does not say that it is timely or relevant information or that it is received by the Scottish Government in such a way and such a speed to enable it to discharge its duties in respect of rate setting, forecasting for SIT and all those other things. It is a fairly solid SLA, but it is not being complied with.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

Auditor General, do you look at performance against the service level agreement and compliance with the clauses that have been agreed?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

Do we know whether it is being done this year?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Colin Beattie

I have a final question about policies. Compliance with policy would have been part of the audit. You might say that that is why we have the report, but the issues did not happen overnight. It is clear that there has been divergence from the policy over a period. It did not miraculously appear in one report. Therefore, what has been picked up in the past in terms of compliance with policies?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Colin Beattie

The chair approves expenses on the basis that they adhere to policy—or that is the theory.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Colin Beattie

I suppose that I have to ask why that was not challenged at any point. Although the chair had approved the claims, when the documentation was sent to the finance people, would they not have said, “Hey, there are documents missing here. It doesn’t comply”? Was there not a route by which the finance people could have raised that issue?

10:15  

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Colin Beattie

Your report highlighted one or two fairly extreme issues, such as the cost of a dinner. However, your report also says that there are

“widespread issues with expense claims being submitted and approved without supporting itemised receipts”

and so on. Can you tell us a bit about some of the issues that were not high level so that we can understand the scope and extent of how that process has been operating?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Colin Beattie

I am sorry to interrupt you. A large proportion of claims were properly supported by receipts. It was only a certain proportion of claims from a particular source that were not supported.