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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 8 December 2025
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Displaying 2792 contributions

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Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

There were also errors in the cash flow calculations for 2024-25. What were they?

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

Okay, so that closes that one down, too.

To move on a little further, this is the third section 22 report that the committee has considered in which a college has had problems with its commercial subsidiary, which has given it difficulties. Do you see any recurring theme here? Do colleges do not have the management skills to do that type of work?

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

On the back of what you have just said, is there any hint that some people who resigned during that period might have had concerns about the report that was coming out and so they got out before the report hit the streets? Might any of them have been held accountable for the errors and concerns that have arisen?

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

I have a final question. Have you a view on whether the boards of public bodies should be held accountable for their failure to document or to act on key financial decisions? In the past, this committee has commented that when governance and other issues arise, the people concerned just resign, move on and get another job in another public organisation or another part of such an organisation. Where does the accountability lie?

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

Thank you.

Public Audit Committee [Draft]

“Our impact: Monitoring and evaluation report 2025”

Meeting date: 8 October 2025

Colin Beattie

I am conscious of time, convener, but I have a couple of quick ones.

Exhibit 11 shows the progress on the implementation of the 490 recommendations from the 115 audit reports. It states that the status of 10 recommendations is unknown. Why is that?

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

Audit Scotland has no part in that appointment?

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

There is an issue about having a neutral party looking in.

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

My next question was going to be: what are those errors?

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

They are fairly important.