Public Audit Committee
The 2020/21 audit of Scottish Canals
Background
On 8 February 2022, the Auditor General for Scotland published the 2020/21 audit of Scottish Canals.
The report says:
"Scottish Canals subsequently appointed independent external support to undertake the valuation of these assets. However, the auditor noted a number of concerns with the resultant valuations, including doubts about the qualifications of the valuer being wholly relevant to undertake the valuation of all the specialist operational assets and concerns that the Fixed Asset Register, on which the valuation was based, lacked sufficient detail and may contain duplicate assets."
Read the report on Audit Scotland's website
Information about the Public Audit Committee's consideration of the report can be found below.
Meetings
24 February 2022
The Committee took evidence from:
Stephen Boyle, the Auditor General for Scotland; Graeme Greenhill, Senior Manager, Performance Audit and Best Value, Audit Scotland; and Joanne Brown, Partner, Grant Thornton UK LLP.
Read the agenda and meeting papers, 24 February 2022
Read the Official Report, 24 February 2022
Read the meeting minutes, 24 February 2022
Decision: The Committee agreed to invite Scottish Canals and Transport Scotland to give oral evidence at a future meeting.
24 March 2022
The Committee took evidence from:
Catherine Topley, Chief Executive; Andrew Thin, Chair; and Sarah Jane Hannah, Director of Finance and Business Services, Scottish Canals.
Hugh Gillies, Interim Chief Executive; Fran Pacitti, Director of Aviation, Maritime, Freights and Canals; and Lee Shedden, Financial Controller, Transport Scotland.
Followed by:
Stephen Boyle, the Auditor General for Scotland; Graeme Greenhill, Senior Manager, Performance Audit and Best Value, Audit Scotland; and Joanne Brown, Partner, Grant Thornton UK LLP.
Read the agenda and meeting papers, 24 March 2022
Read the Official Report, 24 March 2022
Read the meeting minutes, 24 March 2022
Decision: The Committee agreed to write to Scottish Canals, Transport Scotland and the Office for National Statistics on issues raised during the meeting.
19 May 2022
Decision: The Committee agreed at its meeting on 19 May 2022 to close its scrutiny of the report.
Correspondence
Letter to the Convener from Stephen Boyle, the Auditor General for Scotland, 23 December 2021
Letter from the Convener to Catherine Topley, Chief Executive of Scottish Canals, 13 April 2022
Letter from the Convener to Hugh Gillies, Interim Chief Executive, Transport Scotland, 13 April 2022
Letter to the Convener from Hugh Gillies, Interim Chief Executive Transport Scotland, 3 May 2022
Letter to the Convener from Catherine Topley, Chief Executive of Scottish Canals, 5 May 2022