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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 4 May 2021
  6. Current session: 13 May 2021 to 5 February 2026
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Displaying 3715 contributions

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Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Richard Leonard

This is my final question before I bring in other members of the committee.

I would be interested in your view on the Auditor General’s comment:

“we cannot help but conclude that that”

budget’s

“absence must have been a significant factor in the board of management being less able to control financial arrangements during that time.”—[Official Report, Public Audit Committee, 8 October 2025; c 5, 6, 2.]

You are shaking your head, Mr Wishart. I take it that you do not agree with that view.

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Richard Leonard

Okay, but my point is that you have set aside your own financial regulations, both in your position and the position of the former principal and chief executive. I would also suggest that the people on the board have set aside their obligations under those financial regulations.

I will invite Joe FitzPatrick to come in on this budget question, before I invite Graham Simpson to ask his questions.

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Richard Leonard

Thank you very much. Graham Simpson has some questions as well.

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Richard Leonard

Mr Watson, would you be willing to give us a copy of that December 2024 letter and for it to be placed in the public domain? Also, did you write that letter on behalf of the whole board, or was it a personal letter?

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Richard Leonard

Thank you. That is helpful.

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Richard Leonard

You might not know it, but that has neatly teed up the deputy convener, who has questions on AST as well as broader questions, which I am sure that he will want to put not just to you, Mr Watson, but to Dr Cook and Mr Wishart.

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Richard Leonard

I am struggling a bit to understand what that alignment between tax and economic strategy looks like. For example, the report alludes to the Government’s stated aim to reduce the size of the public sector workforce. Is that based on a theory of crowding out, with the private sector mopping up those jobs? Is it based on an understanding that if you have fewer people in work, income tax receipts are likely to fall? What about earnings growth? There has been some talk about public sector pay settlements. We will take evidence in our next evidence session this morning from people from the college sector, and college pay rises have been cited as one of the reasons why the further education sector is struggling a bit financially.

Are you suggesting or recommending that, as part of aligning economic strategy with tax, there is some straightforward analysis of what those public policy decisions mean for tax receipts?

10:00  

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Richard Leonard

I will bring Graham Simpson in, but before I do, I have one final question. I mentioned at the start that landfill taxation brings in 0.1 per cent of the Scottish Government budget and Scottish income tax brings in over 32 per cent—almost a third. Where would VAT assignments sit in that range?

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Richard Leonard

Thank you. We now have a final set of questions from Joe FitzPatrick.

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Richard Leonard

Thank you for making that opening statement. That is now on the record. In the interests of openness, I should say that we expect to have an evidence session with UHI and the Scottish Funding Council, as well as with the new principal and chief executive, in the new year. Those are important points on the record that we will be able to put to them.

Before I turn to Mr Watson, to see whether he wants to add anything, do you accept the findings of the Audit Scotland section 22 report, Dr Cook?