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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 6 November 2025
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Displaying 3464 contributions

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Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Richard Leonard

The job evaluation exercise has not yet been concluded so, although I recognise what you say about the technical issues around accounting and how the accounts of Forth Valley College—and of individual colleges across the sector, I presume—are produced, we are still waiting for the outcome of the exercise and what that means in financial terms, albeit that I think that the Scottish Government has given an undertaking that it will fund any additional costs that arise from the process.

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Richard Leonard

Thank you very much indeed. You have undertaken to supply further information for the committee’s due consideration, so we look forward to receiving what you are able to release to us—that will be helpful. The committee will need to consider our next steps. There are some unanswered questions that even you have not been able to answer, so we will need to consider how best we can address them. For the time being, Auditor General, I thank you for leading the evidence giving this morning. I also thank Mark MacPherson, Derek Hoy and Michael Speight for their contributions.

11:09 Meeting continued in private until 11:49.  

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Richard Leonard

That was in April 2023, I think.

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Richard Leonard

I think that the creation of a private company in which the project director became a director and shareholder dates to April 2023.

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Richard Leonard

Agenda item 2 is consideration of “The 2022/23 audit of Forth Valley College”, which is a section 22 report. I am pleased to welcome our four witnesses, who join us in the room. We are joined by the Auditor General, Stephen Boyle—good morning; Mark MacPherson, audit director at Audit Scotland; Derek Hoy, senior manager at Audit Scotland; and Michael Speight from Forvis Mazars, who is the auditor who carried out the initial audit work.

We have some questions to put to you on the report, Auditor General, but before we get to those, I invite you to make a short opening statement.

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Richard Leonard

Thank you, Auditor General. That is a useful introduction to the report and to our question areas. First, I turn to the delay. Your report is a section 22 report for the financial year 2022-23, but you published it in May 2025. Could you elaborate on the complexities that you have referred to? It seems to the committee that there was an inordinate delay in carrying out the audit and signing off the report.

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Richard Leonard

Colin, thank you very much indeed. I invite Stuart McMillan to put some questions to you, starting off on governance and then about whether things have changed.

Public Audit Committee [Draft]

“Scottish National Investment Bank”

Meeting date: 28 May 2025

Richard Leonard

Before I bring in Stuart McMillan to ask about governance and accountability, I want to go back to something that you mentioned a few minutes ago: the newly established Scottish Government ministerial advisory group. In the report, you refer to another body that was established in January under the international trade and investment directorate—a business investment group that comprises Scottish Government policy advisers as well as representatives from the Scottish National Investment Bank and the three enterprise agencies. Is there a danger of overgovernance—a cluttering of lines of accountability—that will make it more difficult to understand where decisions are being made and where direction is coming from?

Public Audit Committee [Draft]

“Scottish National Investment Bank”

Meeting date: 28 May 2025

Richard Leonard

Thank you for your opening statement. We will move straight to questions from the deputy convener. This morning, rather than asking questions at the end of the meeting, Jamie Greene will ask them at the beginning.

Public Audit Committee [Draft]

“Scottish National Investment Bank”

Meeting date: 28 May 2025

Richard Leonard

In the interests of transparency, do we know whether the newly established groups publish the agendas or minutes of their meetings that are in the public domain? Do we know exactly what their terms of reference are?