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All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
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Public Audit Committee [Draft]
Meeting date: 7 January 2026
Richard Leonard
Okay, I will come back to that in a moment. Vicki Nairn, as the principal and vice-chancellor of UHI, do you accept the findings of the Audit Scotland report?
Public Audit Committee [Draft]
Meeting date: 7 January 2026
Richard Leonard
Okay, I will look a little bit more closely, not just at what happened, but at the approach that led to the section 22 report.
You might have seen that, before Christmas, we took evidence from the former chair of the board, Graham Watson, and from Iain Wishart, who was former vice-principal of operations at UHI Perth. As a follow-up to their oral evidence, they wrote to us giving further testimony of how things got to where they did. Mr Watson said in his 4 December letter to me, as the convener of this committee, that
“In the Board’s view, it would have been neither prudent nor good governance practice to agree a deficit budget when there was no certainty of how the deficit would be funded”.
As a result, no budget was agreed. Lynn Murray or Catherine Etri, does either of you want to comment on that?
09:45Public Audit Committee [Draft]
Meeting date: 7 January 2026
Richard Leonard
Good morning. I welcome everyone to the first meeting in 2026 of the Public Audit Committee.
Item 1 is for the committee to decide whether to take items 4, 5, 6 and 7 in private. Do members agree to do so?
Members indicated agreement.
Public Audit Committee [Draft]
Meeting date: 7 January 2026
Richard Leonard
Item 2 is further consideration of the 2023-24 audit of UHI Perth. I am pleased to welcome our witnesses. Partly because of the weather, some are joining us online. I begin by welcoming Catherine Etri, who is the interim principal and chief executive of UHI Perth. Alistair Wylie is the interim chair of UHI Perth and he is joining us online. You are very welcome and I thank you for taking the trouble to come along today. We are also joined in the meeting room by Lynn Murray, who is the depute principal (operations) at UHI Perth.
Joining us online for obvious weather reasons is Vicki Nairn, who is the principal and vice chancellor of the University of the Highlands and Islands. Good morning, and thanks for being with us. Vicki is joined by Mike Baxter, who is the chief financial officer at UHI. Welcome to you.
Alistair, Vicki and Mike, if there are any points that you want to come in on particularly, put in the chat that you want to join us and we will do our level best to pick that up and invite you in.
I will complete our welcome to witnesses by welcoming Jacqui Brasted, who is the director of access, learning and outcomes at the Scottish Funding Council. Alongside Jacqui is Tiffany Ritchie, who is the acting director of finance at the Scottish Funding Council.
Please do not feel that you have to answer every single question that we raise. We will try to manage proceedings as effectively as possible. As you would expect, we have got some questions to put to you but, before I get to those questions, I invite Catherine Etri, Vicki Nairn and Jacqui Brasted to give us short opening statements, in that order. I invite Catherine to open proceedings for us.
Public Audit Committee [Draft]
Meeting date: 7 January 2026
Richard Leonard
Turning to Catherine Etri, as the accountable officer, do you agree with Tiffany Ritchie’s point that it is a fundamental part of the Scottish public finance manual that a public sector organisation sets a budget?
Public Audit Committee [Draft]
Meeting date: 7 January 2026
Richard Leonard
Okay—thank you very much.
I am going to move things along now and invite Joe FitzPatrick to put some questions to you.
Public Audit Committee [Draft]
Meeting date: 7 January 2026
Richard Leonard
That is out at midnight tonight, Auditor General, is it not?
Public Audit Committee [Draft]
Meeting date: 7 January 2026
Richard Leonard
Yes. A plan and a strategy would, I presume, reflect the shift in resourcing that has been spoken about for a long time but has not necessarily been delivered.
In the interests of time, I will move on to another area. You said in your opening statement, Auditor General, that, despite more money going into the national health service and more staff being employed by it—you choose as a baseline 2019 and say that there have been additional resources of £3 billion and 20,000 additional staff members in the workforce—sustainability in the health service is not improving. Could you explain that for us?
Public Audit Committee [Draft]
Meeting date: 7 January 2026
Richard Leonard
Alistair Wylie wanted to come in on that point, and perhaps also on an earlier point. Over to you, Alistair—the floor is yours.
Public Audit Committee [Draft]
Meeting date: 7 January 2026
Richard Leonard
Should you not have been aware of that? Did you not have somebody from UHI’s court or a central figure from UHI who was in attendance at meetings of the board of management of Perth College? Is that not the channel through which such communications would be made and awareness would be raised about the budget situation and the lack of a budget?