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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

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

Meeting date: 8 February 2024

Colin Beattie

I agree.

I come back to my original question. If we leave aside the headline stuff that we have been discussing, what sort of run-of-the-mill expenses were being claimed without supporting documentation?

Public Audit Committee

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

Meeting date: 8 February 2024

Colin Beattie

Surely it would have been easy to get documentation for that; there would be bills from the restaurants, hotels or whatever. Whether those complied with policy is a different thing, but they would be able to produce the piece of paper. How difficult is that?

Public Audit Committee

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

Meeting date: 8 February 2024

Colin Beattie

No, it still does not make it clean.

Public Audit Committee

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

Meeting date: 8 February 2024

Colin Beattie

You may think that we have done expenses to death, but I still have one or two questions about that. From what you say, the commission had in place proper policies that should have been adhered to. Is that correct?

Public Audit Committee

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

Meeting date: 8 February 2024

Colin Beattie

Has that been consistent for a number of years?

Public Audit Committee

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

Meeting date: 8 February 2024

Colin Beattie

What concerns me is whether there is something that can be learned about the progression towards the point that the organisation reached. Were there trigger points that could have been picked up in previous audits, which might have indicated that? I realise that you are talking about a big increase in expenses in one particular year, and that is pretty much what we are focused on. However, again, that did not happen overnight. There must have been some indication of that cultural change in previous years. Is there anything to learn about how to pick up on that compliance issue?

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 agree that the board should have been challenging the internal audit process more. I presume that the external audit would have spot-checked that. My concern is that there was clearly non-compliance. Could that non-compliance have been picked up earlier not just by internal audit but by external audit? That is why I am asking whether there is something that we could learn for the future.

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 do not disagree that there is a huge responsibility on them and that that responsibility was not exercised.

I will move on. Who normally approves the chief executive’s expenses?

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 of the board personally approves them.

Public Audit Committee

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

Meeting date: 8 February 2024

Colin Beattie

Is that part of the policies that were in place?