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.
Displaying 3919 contributions
Public Audit Committee
Meeting date: 10 February 2022
Richard Leonard
We want to explore a couple of other areas before we finish this evidence-taking session. I was struck by the following heading in the report:
“Staff capacity constraints within the SFC created tensions between the agencies”,
and I note that those constraints in the Funding Council were highlighted to the skills alignment joint programme board in February 2020. Who is represented on the board, and was any action taken at the time? What is your view of a situation in which there is an atmosphere of tension between two agencies, both of which are supposed to be serving the public interest?
Public Audit Committee
Meeting date: 10 February 2022
Richard Leonard
Craig Hoy has a number of questions.
Public Audit Committee
Meeting date: 10 February 2022
Richard Leonard
Agenda item 2 is an evidence-taking session with the Auditor General for Scotland and members of the Audit Scotland team on the report “Planning for skills”, which was published just a couple of weeks ago. I once again welcome Stephen Boyle, the Auditor General for Scotland, who joins us in the committee room. We are joined online by Gordon Smail, audit director; Rebecca Seidel, senior manager; and Douglas Black, audit manager in performance audit and best value.
We have a considerable number of questions to ask about the report, but first I ask the Auditor General to make introductory remarks.
Public Audit Committee
Meeting date: 10 February 2022
Richard Leonard
Thank you, Mr Smail. That was helpful.
Another aspect that is covered in the report, with regard to the skills alignment action plan, or strategy, is the skills committee. Someone coming to the issue for the first time might be a little confused about the skills committee. That is because, as I understand it, there was a proposal to convert the joint Scottish Funding Council and Skills Development Scotland skills committee to a skills committee of the enterprise and skills strategic board. The report is quite illuminating on that, and says that the conversion
“did not happen because of the statutory requirement for the existing committee to be chaired by a SFC board member. No alternative governance structure was introduced at ESSB level, and the joint SFC and SDS Skills Committee has not met since August 2017.”
The report was written in November 2021. It goes on to say:
“The SFC consolidated the Joint Skills Committee with another of its committees, which has since become the SFC’s Skills, Access, Enhancement and Learning Committee. SDS does not sit on this committee.”
That raises a host of questions, one of which is this: why did the enterprise and skills strategic board not seek to set up an alternative governance structure to allow the establishment of a proper co-operative and collaborative skills committee in which both organisations could have engaged?
Public Audit Committee
Meeting date: 10 February 2022
Richard Leonard
That is fine. That would be helpful for us in navigating the myriad of organisations, committees and boards that are supposed to be working together to further the skills alignment agenda, but are not in all cases doing so.
A proposal to increase the funding to the Scottish Funding Council and the advanced learning and science directorate in 2022-23 was also mentioned in the report. Is that money that has been ring fenced to boost the skills alignment agenda or is it additional funding that will be given to the directorate and the agency?
Public Audit Committee
Meeting date: 10 February 2022
Richard Leonard
The report covers the year 2020-21. Will we at some point—even if it is three years hence—see signed off accounts for SEPA for 2020-21, or is that possibility gone forever?
Public Audit Committee
Meeting date: 10 February 2022
Richard Leonard
The next item on our agenda is consideration of “The 2020/21 audit of the Scottish Environment Protection Agency”. We are joined by the Auditor General, Stephen Boyle, and, via videolink, by Morag Campsie, who is a senior manager of audit services in Audit Scotland, and Joanne Brown, who is a partner in Grant Thornton UK LLP and carried out the audit.
I invite the Auditor General to make an opening statement.
Public Audit Committee
Meeting date: 10 February 2022
Richard Leonard
That is great. Willie Coffey, who joins us online, has a question.
Public Audit Committee
Meeting date: 10 February 2022
Richard Leonard
Auditor General, one of the striking things in your opening statement was the fact that the auditor issued a disclaimer of opinion on SEPA’s annual report and accounts for 2020-21 and, therefore, the accounts have not been signed off. You used the word “unusual” for that choice, and it is extremely unusual. You also said that that was principally because of unsatisfactory records or evidence around a notional £42 million of income from fees. Who takes the decision to put in that disclaimer and not sign off the accounts? Is it Joanne Brown at Grant Thornton, or is it you, the Auditor General, at Audit Scotland? At what level is that decision taken?
Public Audit Committee
Meeting date: 10 February 2022
Richard Leonard
I presume that that means that you—I do not know whether it is just you or a team—have to work closely with SEPA’s finance people and audit committee to ensure that things remain on track and go at the fastest pace that can be done while retaining the integrity of the accounting systems. Are you devoting a lot of your time to developing the situation from where it has been?