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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.  

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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 5 July 2025
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Displaying 3287 contributions

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Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Richard Leonard

Does it use the NAO’s estimate as part of its deliberations?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of South Lanarkshire College”

Meeting date: 12 May 2022

Richard Leonard

You outline in the report not just one but a number of headings under which there was a failure to comply with the code of good governance. We have gone through a few of them. The induction of new board members, which Craig Hoy just spoke about, is one example. Another example, which is quite worrying for us as the Public Audit Committee of the Scottish Parliament, is the failure to appoint internal auditors. The existing provider’s contract expired on 31 July 2021 and the appointment of a new provider was not confirmed until November 2021, so there was no internal audit function at South Lanarkshire College for three months. Will you explain why that was and what impact it had?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of South Lanarkshire College”

Meeting date: 12 May 2022

Richard Leonard

In those circumstances, would it not have been expedient to roll over the contract of the existing provider until the procurement deal could have been ratified at the appropriate level in the college governance structure? There must surely have been an alternative to a gap with no internal audit facility whatsoever.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of South Lanarkshire College”

Meeting date: 12 May 2022

Richard Leonard

That is helpful. I do not wish to labour the point, but for the benefit of people who are watching the meeting and people who have an interest in the good governance and working, and the success of, South Lanarkshire College, will you explain in layperson’s terms what the implication is, or what the risks are, of there being no internal audit function for three months?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of South Lanarkshire College”

Meeting date: 12 May 2022

Richard Leonard

That is reassuring.

I will bring in Graham Simpson, whom I am delighted to welcome to the committee this morning.

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Richard Leonard

Okay—thank you. I am conscious of the time.

We have mentioned in passing the impact of the pandemic. Willie Coffey has a series of questions to ask on that.

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Richard Leonard

Finally, do you have a timeframe for when you expect your discussions and negotiations on the service level agreement to be concluded?

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Richard Leonard

You think that they will be concluded by September.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of South Lanarkshire College”

Meeting date: 12 May 2022

Richard Leonard

Thank you for that illuminating response, which was helpful and will inform our future evidence-taking sessions with the principal people from the college.

I know that Graham Simpson is anxious to come in, but before I call him, I want to ask about ownership of the governance improvement plan, which you have identified as an issue in the report, and particularly the role of the Lanarkshire board and the Scottish Funding Council. What is your understanding of the role that those bodies will play in monitoring the progress of implementation of the governance improvement plan that has been agreed?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of South Lanarkshire College”

Meeting date: 12 May 2022

Richard Leonard

That raises wider policy implications that are not necessarily for us to pick up but which are of interest to us as MSPs.

My final question relates to paragraph 24, which talks about “additional costs” incurred by the college in its attempts to understand the situation and to plan for improvements to the governance structure. Do you expect further additional costs to arise as a result of the improvement plan that has been agreed to?

09:45