Minutes: 03 December 2025

1. Decision on taking business in private:

The Committee agreed to take agenda items 4, 5, 6, 7 and 8 in private.

2. Fiscal sustainability and taxes:

The Committee took evidence from—

Stephen Boyle, Auditor General for Scotland;

Richard Robinson, Senior Manager and Thomas Charman, Senior Auditor, Audit Scotland.

3. The 2023/24 audit of UHI Perth:

The Committee took evidence from—

Dr Margaret Cook, Former Principal and Chief Executive, Graham Watson, Former Chair of the Board, and Iain Wishart, Former Vice Principal (Operations) UHI Perth. 

4. The 2023/24 audit of UHI Perth (In Private):

The Committee considered the evidence heard at agenda item 3 and took further evidence from—

Stephen Boyle, Auditor General for Scotland;

Derek Hoy, Senior Manager, Audit Scotland.

5. Fiscal sustainability and taxes (In Private):

The Committee considered the evidence heard at agenda item 2 and took further evidence from—

Stephen Boyle, Auditor General for Scotland;

Richard Robinson, Senior Manager and Thomas Charman, Senior Auditor, Audit Scotland.

6. Fiscal sustainability and taxes (In Private):

The Committee considered the evidence heard at agenda items 2 and 5 and agreed its future scrutiny of the report.

7. The 2023/24 audit of UHI Perth (In Private):

The Committee considered the evidence heard at agenda items 3 and 4 and agreed its future scrutiny of the report.

8. Work programme (In Private):

The Committee considered its work programme.

In relation to the Major ICT Projects update, the Committee agreed its future scrutiny and also noted correspondence from the Minister for Public Finance in relation to a Digital Strategy for Scotland.

The Committee considered correspondence from Caroline Lamb, Director-General Health and Social Care and Chief Executive NHS Scotland, in relation to the NHS sub-national planning approach across NHS Scotland.

The Committee also considered correspondence from Gregor Irwin, Director-General Economy, in relation to the Strategic Commercial Assets Division: Transparency review.

In relation to the Cairngorm funicular railway, the Committee agreed its next steps in scrutiny.