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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 5 May 2021
  6. Current session: 12 May 2021 to 16 June 2025
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Displaying 2514 contributions

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Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

It might be useful for the committee to see it.

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

I have a general question to start with. Other than arm’s-length foundations, do colleges have a history of creating and owning companies? Universities do, but I had not heard that colleges were into that in any significant way.

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

I accept the need for colleges to have a degree of autonomy to run their business, but is there any oversight of the subsidiaries by the SFC?

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

I am concerned that colleges could have subsidiaries operating outside of proper monitoring of what are ultimately the public funds that go into setting them up and operating them. Are colleges moving down the same route as universities in creating companies and subsidiaries that they can build up and then spin off in exchange for cash? Is that where they are going?

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

I recall an Auditor General—I cannot remember whether it was you or your predecessor—saying that the Auditor General has no locus in auditing ALFs that are college spin-offs. I worry that something could be festering out there, out of public sight, that could impact on a college.

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

Other than the immediate relationship between the college and that particular vehicle, would you not have a locus to look into the health or otherwise of the subsidiary, assuming that the majority of the directors are not from the college?

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

Clearly, that does not always happen.

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

Okay. The report also states:

“College staff were aware of the absence of a contract and appropriate approvals from the early stages of the project in 2020”.

Other than the fact that the non-compliant expenditure was not timeously reported to the college’s finance committee, were proper procedures followed?

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

Before Mark MacPherson comes in, can I also ask whether anything in college minutes or records indicates that the matter was even considered?

10:30  

Public Audit Committee [Draft]

Section 22 Report: “The 2022/23 audit of Forth Valley College”

Meeting date: 4 June 2025

Colin Beattie

I will move on to my final question, which relates to the non-compliant spend. Everybody was aware that no contracts were in place. Who authorised the expenditure, and who should have agreed and put in place those contracts?