Skip to main content
Loading…

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.  

Criathragan Hide all filters

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 4 May 2021
  6. Current session: 13 May 2021 to 9 January 2026
Select which types of business to include


Select level of detail in results

Displaying 2857 contributions

|

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Colin Beattie

I have one last, logical question. We have talked about the fact that this is an essential system that will deliver benefits. What indicators will the Scottish Government use to measure whether value for money has been achieved?

10:45  

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Colin Beattie

There is wide variation in the effectiveness of sponsorship throughout the public bodies; the problem is how to get consistency. The Scottish Government is trying to do that. Is that down to individuals at the end of the day? Is it down to how effective the people at the front line are?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Colin Beattie

Auditor General, I am going to look at a couple of points. One goes back to value for money, but in this case it relates to the Oracle cloud system. Your report states that the Oracle cloud system was implemented at a total cost of £59.5 million, which is a wee bit higher than the initial estimate of £22 million, and that is without taking into account an additional cost for the enterprise performance management reporting modules, the cost of which is currently estimated to be about £1.8 million. That seems to be a very substantial overrun. In your report, you state that

“appropriate governance arrangements were in place”,

but it does not seem to me that the governance could have been all that good if the cost estimate was that far off the mark.

Over the years, it has been our experience that many Government projects have offshoots, if you like, in smaller organisations, where the implementation of such things goes skew-whiff. My understanding was that the Scottish Government had put in place a process for supporting smaller units within the Government that would not be expected to have the resources to do such things in-house. What happened? Why did it go so far adrift?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Colin Beattie

I do not think that anybody is challenging the need for the system; it is really a question of the implementation. You also say:

“The Scottish Government anticipate that they expect Oracle Cloud to be in a stable state in Autumn 2025.”

Do we know whether that has happened? Is it now in a stable state?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Colin Beattie

At what point was a red flag raised because the project was going off track?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Colin Beattie

So, at this point, we do not know what the end cost will be.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Colin Beattie

My concern is that we had other projects that encountered various difficulties before this project came forward and, in response, the Scottish Government put in place support and a process that should have eliminated those problems with this one, but that did not happen. I am trying to get to the bottom of why it did not happen.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Colin Beattie

You touched on the finance system for NHS Scotland, which is another fairly complex system that is coming down the road. Have we learned the lessons so that the same thing will not happen with that project?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Colin Beattie

I am not sure that the importance of sponsorship is adequately understood throughout the system. How could Parliament and the public be better informed about how effective sponsorship arrangements are, particularly when the outcomes are not very good or when risks are escalating in that unit?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Colin Beattie

We can look ahead to enterprise performance management. You talk about £1.8 million for that. Is there a process in place to manage that more closely and realistically, so that we do not end up with exponential costs again?