Official Report: search what was said in Parliament
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.
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Public Audit Committee
Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accounts”
Meeting date: 24 February 2022
Richard Leonard
Jackie McAllister wants to come in.
Public Audit Committee
Section 22 Report: “The 2020/21 audit of Scottish Canals”
Meeting date: 24 February 2022
Richard Leonard
Thanks, Auditor General. As usual, feel free to call on Joanne Brown and Graeme Greenhill as appropriate. If they wish to come in at any point, they should put an R in the chat box function and we will ensure that they are called.
Sharon Dowey will ask the first question.
Public Audit Committee
Section 22 Report: “The 2020/21 audit of Scottish Canals”
Meeting date: 24 February 2022
Richard Leonard
For clarity, FReM is “The Government Financial Reporting Manual”. I just want everyone to be clear about that.
10:45Public Audit Committee
Section 22 Report: “The 2020/21 audit of Scottish Canals”
Meeting date: 24 February 2022
Richard Leonard
I want to probe the fact that we are sitting with a report that has a disclaimer attached to the audit opinion. Paragraph 3 of the report says:
“Scottish Canals had not obtained a valuation for around £51 million of specialist operational assets which had been capitalised between 2012 and 2021.”
Would you have expected a public corporation—as Scottish Canals was during that period—to have had those assets valued?
Public Audit Committee
Section 22 Report: “The 2020/21 audit of Scottish Canals”
Meeting date: 24 February 2022
Richard Leonard
The value of the canal network in its entirety has never been disclosed in accounts produced by Scottish Canals. What is the reason for that? Is that because the network consists of old, Victorian structures that have never been properly assessed since they were built centuries ago, or is there another reason? Why is that?
Public Audit Committee
Section 22 Report: “The 2020/21 audit of Scottish Canals”
Meeting date: 24 February 2022
Richard Leonard
I think that Joanne Brown has frozen. I do not think that we can fix that. Auditor General, do you want to say anything else?
Public Audit Committee
Section 22 Report: “The 2020/21 audit of Scottish Canals”
Meeting date: 24 February 2022
Richard Leonard
There are other circumstances in which a valuation might be applied prior to a change of ownership. That has happened in the past. With ScotRail, for example, where the ownership of the franchise is changing, would you expect some kind of fixed asset register to be provided on the transfer date, so that the Scottish Government, in taking on the assets, would know what Abellio was handing over to it?
Public Audit Committee
Section 22 Report: “The 2020/21 audit of Scottish Canals”
Meeting date: 24 February 2022
Richard Leonard
Thank you. We are out of time. I thank the Auditor General for providing us with a useful insight into the report. I thank Joanne Brown, who joined us online, and Graeme Greenhill for their evidence, which has given us a lot of food for thought.
The meeting will now move into private session.
11:20 Meeting continued in public until 11:42.Public Audit Committee
Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accounts”
Meeting date: 24 February 2022
Richard Leonard
Thank you. In Parliament there is a lot of debate around inputs but there is not necessarily sufficient concentration on the outcomes, so that is very helpful.
Public Audit Committee
Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accounts”
Meeting date: 24 February 2022
Richard Leonard
Mr Cook, do you want to come in?
