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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 19 October 2025
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Displaying 2718 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

The external audit work presumably looks at the internal audit processes and makes sure that they are adequate for the job.

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

You read the reports and, presumably, those reports reflect the deficiencies in the finance area extending over a number of years.

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

I am not quite sure about parts of that answer, but I will move on. There were issues involving £1 million-worth of errors in the 2024-25 budget. Are those directly related to that particular financial year or do they extend back to previous years but were only found in 2024-25?

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

It is not insignificant, no—but you cannot tell us what they are.

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

So, what the college is looking for is in addition to the £1.5 million that is already agreed.

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

Clearly, this committee is keen to understand the nature of the errors. We will want to know the details as soon as they can be released.

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?