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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 4 May 2021
  6. Current session: 13 May 2021 to 16 September 2025
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Displaying 3340 contributions

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Public Audit Committee [Draft]

“The 2022/23 audit of Lews Castle College”

Meeting date: 3 September 2025

Richard Leonard

Okay. Of course, we might pursue some of those lines of inquiry outwith this evidence session.

I invite Graham Simpson to put some questions to you.

Public Audit Committee [Draft]

“The 2022/23 audit of Lews Castle College”

Meeting date: 3 September 2025

Richard Leonard

Joe FitzPatrick, do you have any questions to put?

Public Audit Committee [Draft]

“The 2022/23 audit of Lews Castle College”

Meeting date: 3 September 2025

Richard Leonard

I am quite sure that it is.

I invite the deputy convener to put a series of questions before we finish the evidence session.

Public Audit Committee [Draft]

“The 2022/23 audit of Lews Castle College”

Meeting date: 3 September 2025

Richard Leonard

I return to my earlier point, which is that it is important for the Parliament and for public accountability that accounts and audits are laid before the Parliament timeously. We can perhaps all reflect on why that was not the case in this instance.

Public Audit Committee [Draft]

“The 2022/23 audit of Lews Castle College”

Meeting date: 3 September 2025

Richard Leonard

Thank you very much indeed. On that note, I thank our witnesses—Ian Howse, Mark MacPherson and you, Auditor General—for providing evidence and answering the questions that we have posed. I now formally move this morning’s meeting into private session.

10:30 Meeting continued in private until 11:10.  

Public Audit Committee [Draft]

Decision on Taking Business in Private

Meeting date: 3 September 2025

Richard Leonard

Under agenda item 2, the committee must decide whether it wants to take agenda items 4, 5 and 6 in private. Do we agree to take those items in private?

Members indicated agreement.

Public Audit Committee [Draft]

“The 2022/23 audit of Lews Castle College”

Meeting date: 3 September 2025

Richard Leonard

Agenda item 3, which is consideration of the 2022-23 audit of Lews Castle College, is our principal session this morning. I am pleased to welcome our witnesses. We are joined by the Auditor General for Scotland, Stephen Boyle. Alongside the Auditor General is Mark MacPherson, who is an audit director at Audit Scotland. I am also pleased to welcome Ian Howse, who is the public sector industry lead partner at Deloitte and was directly involved in oversight of the audit.

We have a number of questions to put to you this morning, but, before we get to those, I invite the Auditor General to make a short opening statement.

Public Audit Committee [Draft]

Interests

Meeting date: 3 September 2025

Richard Leonard

Good morning, and welcome, everyone, to the 22nd meeting in 2025 of the Public Audit Committee. We are joined by Joe FitzPatrick, whom I very much welcome to the committee. Before we start the business proper, I invite him to declare any relevant interests.

Public Audit Committee [Draft]

“The 2022/23 audit of Lews Castle College”

Meeting date: 3 September 2025

Richard Leonard

The audit was carried out by Deloitte on behalf of Audit Scotland, and the report that we have before us is an Audit Scotland section 22 report. Therefore, can you be clear, Auditor General: do you agree with Mr Howse’s interpretation of the rules and regulations and the accountancy practices?

Public Audit Committee [Draft]

“The 2022/23 audit of Lews Castle College”

Meeting date: 3 September 2025

Richard Leonard

Do you want to add to that, Auditor General?