The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 2544 contributions
Public Audit Committee
Meeting date: 12 May 2022
Willie Coffey
I would be obliged if you could submit that to the committee.
11:00Public Audit Committee
Meeting date: 12 May 2022
Willie Coffey
The conversation earlier was fascinating. What I drew from it is that we can have any number of forecasts, but it is the outturn that matters. Alyson Stafford led the discussion about the arrangement being firmly embedded in the fiscal framework. I am sure that some people are asking about revisiting that if there is any scope to do so. Who knows? That might evolve in the future.
I want to ask a couple of questions about the impact of the pandemic on tax receipts. I also have a little question about the compliance issue that is mentioned in the report.
In a meeting earlier in the year, we heard that the forecasts for income tax receipts had increased significantly. Will you tell us a little about your estimation of the impact of Covid on your forecasts? Have those forecasts changed as the result of the impact of Covid? That is probably a question for Jonathan Athow and Alyson Stafford.
Public Audit Committee
Meeting date: 12 May 2022
Willie Coffey
Have you been able to put any estimate on that at all?
Public Audit Committee
Meeting date: 12 May 2022
Willie Coffey
There is a vice-chair, surely, and the audit and risk committee is pretty autonomous and able to act on its own behalf and of its own volition. Why on earth did the board and committee not meet? I cannot understand why the meetings did not continue. As you have said, that is a requirement of good governance. Is there a vice-chair? Why were meetings not convened with the vice-chair stepping in?
Public Audit Committee
Meeting date: 12 May 2022
Willie Coffey
Do the minutes—I presume that there are minutes—from the meetings when it met subsequently refer to the gap? Has anyone explained the reason for the gap? Did the audit and risk committee catch up on the business that had not been done in the six months that had elapsed, and did it report that formally in the minutes? Were the minutes published?
Public Audit Committee
Meeting date: 12 May 2022
Willie Coffey
What is Alyson Stafford’s view on that? Do you mirror those estimates? Are you similarly confident that there is a possibility of a better outturn than was first anticipated?
Public Audit Committee
Meeting date: 12 May 2022
Willie Coffey
Good morning, Auditor General. I want to drill down a wee bit into the non-compliance issues that you raised. I realise that you might be limited in what you can tell us; nevertheless, we have to try to get to the bottom of it.
Your report and comments have told us that the audit and risk committee and the board suddenly stopped meeting around May or June 2021, and that there were no more formal meetings of either body. What explanation has been given for that? The staff and the wider student body must surely have been aware of that and asked questions about it. Were any explanations given to anyone about why they suddenly stopped meeting?
Public Audit Committee
Meeting date: 12 May 2022
Willie Coffey
Finally, according to our papers, you have opened 29 per cent fewer civil compliance cases, which is much fewer than before. Can you say a bit more about the possible impact of that on tax revenues?
Public Audit Committee
Meeting date: 12 May 2022
Willie Coffey
But you do not have a figure.
Public Audit Committee
Meeting date: 12 May 2022
Willie Coffey
The board and committee did not meet again for a considerable period. Is it correct that five or six months elapsed before they decided to meet again?