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Chamber and committees

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 17 October 2025
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Displaying 1731 contributions

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Public Audit Committee [Draft]

“Our impact: Monitoring and evaluation report 2025”

Meeting date: 8 October 2025

Jamie Greene

But you cannot do that at the moment.

Public Audit Committee [Draft]

Section 22 Report: “The 2023/24 audit of UHI Perth”

Meeting date: 8 October 2025

Jamie Greene

I thank Mr Beattie for covering many of my areas of questioning, which will save some time. I want to ask two specific questions: one is about the college’s deficit and the other is about its capacity to produce reports.

I was struck by paragraph 15 of your report. I am perhaps reading between the lines, but can you explain to me what happened? I am intrigued by the board’s role in all of this. It seemed to be reluctant or unwilling to produce a budget that showed a deficit. There was an appetite for producing balanced books, but that was obviously impossible, because there was a huge deficit. Did you get the feeling that there was any conflict in relation to the management data with which the board was presented? Where did the unwillingness to be honest about the numbers come from?

Public Audit Committee [Draft]

Section 22 Report: “The 2023/24 audit of UHI Perth”

Meeting date: 8 October 2025

Jamie Greene

I look forward to that. There has been a lot of discussion about the wider sustainability of the college sector, and the SFC has reported that 22 out of 24 colleges have an unsustainable financial future. Does that reflect what you saw at UHI Perth? Is this just a small piece of a wider jigsaw of more systemic issues with college funding?

Public Audit Committee [Draft]

Section 22 Report: “The 2023/24 audit of UHI Perth”

Meeting date: 8 October 2025

Jamie Greene

That said, this is not the first time that Audit Scotland has come to the committee with a section 22 report on a college that has had a commercial subsidiary. We can point to numerous examples. The evidence that you produce shows that a pattern is emerging and that there is a direct relationship between some of the commercial subsidiaries that colleges operate and some of the financial issues for colleges or the bodies that are partners to those entities, so there is an effect on college accounts and audits.

10:45  

Public Audit Committee [Draft]

Section 22 Report: “The 2023/24 audit of UHI Perth”

Meeting date: 8 October 2025

Jamie Greene

In relation to paragraph 18, on capacity issues, I was struck that you seem to make a direct link between the board’s inability to have a broad financial outlook at UHI Perth and a lack of capacity in the college’s finance team. You say that the capacity issues were

“contributing to delays to starting work on the 2024/25 budget.”

You go on to say that that has been an issue since 2018. It was reported back in the 2018 audit that there were capacity issues, so it is seven years, now, that there have been capacity issues, and the knock-on effect of that is where we are today. Is that not a concern?

Public Audit Committee [Draft]

Section 22 Report: “The 2023/24 audit of UHI Perth”

Meeting date: 8 October 2025

Jamie Greene

We know what the deficit was in that year. Do you know what the turnover of the business—I say “business” but I mean the operation—was over that same financial year? We know that it was spending more than it had, but can you put it into context?

Public Audit Committee [Draft]

Section 22 Report: “The 2023/24 audit of UHI Perth”

Meeting date: 8 October 2025

Jamie Greene

Thank you for clarifying the language that has been used.

I am trying to understand the role that the SFC, as the funding body, would have played in all of this and its relationship—or lack thereof—with the board that had oversight and governance. You are probably aware of the session that we had with the Ethical Standards Commissioner—I am sure that you would have paid close attention to that—during which this issue came up in a much wider discussion of the quality and performance of board members across public sector bodies. Intriguingly, Mr Bruce made it clear that it is not part of his role to look at board governance. My question is, whose role should it be?

Public Audit Committee [Draft]

Section 22 Report: “The 2023/24 audit of UHI Perth”

Meeting date: 8 October 2025

Jamie Greene

Thank you.

Public Audit Committee [Draft]

“Our impact: Monitoring and evaluation report 2025”

Meeting date: 8 October 2025

Jamie Greene

Thank you for your report. I can see that you have sent somebody on a course on how to do lots of bar charts and pie charts. However, they were not all clear to me in setting out how you report data. I will go to the beginning of the report and to the high-level exhibit 6. Over the years 2022-23 and 2023-24, the data set that you used to produce the report covers 11 performance audits, which made 63 recommendations, and 235 annual audits, which made a total of 949 recommendations across the two years. Is that correct?

Public Audit Committee [Draft]

“Our impact: Monitoring and evaluation report 2025”

Meeting date: 8 October 2025

Jamie Greene

I was trying to get my head round the bigger picture. The report goes into quite granular detail on the different types of recommendations and the various stages that they are at, if you can work out what the dark blue and the light blue shading mean. However, once I have got over that, there is still a point that I am trying to get my head around. Taking the 2023-24 year, because it had the higher number of annual audits of public bodies, and the 459 recommendations that came out of all those reports, I simply want a top line. Of those 459, how many to date are fully implemented, how many are in progress and how many have not been touched at all? I could not find that information in any of the bar charts. If it is there, please point me to it.