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Displaying 3032 contributions
Public Audit Committee
Meeting date: 8 February 2024
Colin Beattie
I will leave that particular aspect aside. Were the policies in place considered by the audit and found to be adequate? I would expect that looking at policies and at adherence to those policies to be part of the audit process.
Public Audit Committee
Meeting date: 8 February 2024
Colin Beattie
In the course of the audit, was any request made to the senior management team to see whether it could backfill that information?
Public Audit Committee
Meeting date: 8 February 2024
Colin Beattie
Do you know whether the body has tried to find those receipts?
Public Audit Committee
Meeting date: 8 February 2024
Colin Beattie
A question that leads on from that is whether any work has been done to review expense claims from previous years.
Public Audit Committee
Meeting date: 8 February 2024
Colin Beattie
Finally, without mentioning names, which positions comprise the senior management of the commission?
Public Audit Committee
Meeting date: 8 February 2024
Colin Beattie
I have a final question about policies. Compliance with policy would have been part of the audit. You might say that that is why we have the report, but the issues did not happen overnight. It is clear that there has been divergence from the policy over a period. It did not miraculously appear in one report. Therefore, what has been picked up in the past in terms of compliance with policies?
Public Audit Committee
Meeting date: 8 February 2024
Colin Beattie
The chair approves expenses on the basis that they adhere to policy—or that is the theory.
Public Audit Committee
Meeting date: 8 February 2024
Colin Beattie
I suppose that I have to ask why that was not challenged at any point. Although the chair had approved the claims, when the documentation was sent to the finance people, would they not have said, “Hey, there are documents missing here. It doesn’t comply”? Was there not a route by which the finance people could have raised that issue?
10:15Public Audit Committee
Meeting date: 8 February 2024
Colin Beattie
Your report highlighted one or two fairly extreme issues, such as the cost of a dinner. However, your report also says that there are
“widespread issues with expense claims being submitted and approved without supporting itemised receipts”
and so on. Can you tell us a bit about some of the issues that were not high level so that we can understand the scope and extent of how that process has been operating?
Public Audit Committee
Meeting date: 8 February 2024
Colin Beattie
I am sorry to interrupt you. A large proportion of claims were properly supported by receipts. It was only a certain proportion of claims from a particular source that were not supported.