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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 12 September 2025
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Displaying 2603 contributions

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Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Canals”

Meeting date: 24 February 2022

Colin Beattie

Auditor General, turning to a slightly different aspect, I note that the report makes it clear that the cost of running Scottish Canals exceeds the funding and income. Paragraph 11 says that, in 2020-21, the income was £18.8 million and the outgoings were £22.7 million, so there was a net negative of £3.9 million. What are your views on the financial sustainability of Scottish Canals?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Canals”

Meeting date: 24 February 2022

Colin Beattie

[Inaudible.]—there is something I want to ask. I was going to ask what the role of the external auditors was, because they must have been advising the board all the way along. Were they ignored? Did they not give sufficient advice, guidance or clarification? Perhaps Joanne Brown can give us a bit more information on that.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accounts”

Meeting date: 24 February 2022

Colin Beattie

When Colin Cook referred to the value of the assets, he talked about their book value. Are we relying on that rather than their market value?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accounts”

Meeting date: 24 February 2022

Colin Beattie

So we are basing this on the book value of the assets according to the company.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accounts”

Meeting date: 24 February 2022

Colin Beattie

How often will you revisit the matter to ensure that the value of the assets has not been impaired?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accounts”

Meeting date: 24 February 2022

Colin Beattie

Okay.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accounts”

Meeting date: 24 February 2022

Colin Beattie

Data is always king. Getting data, including in the right format and so on, is always a problem—that problem comes before the committee all the time. It does not seem difficult to get data relating to this issue. I would have hoped that the Government would have plans to report fraud and error, and could report on the amounts recovered. That seems pretty basic to me.

I have a final question to wind up. What lessons have we learned in relation to not only fraud and error but the processes that have been put in place? Have we learned anything from the situation?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Government Consolidated Accounts”

Meeting date: 24 February 2022

Colin Beattie

The committee would certainly be interested in a bit more data around what has happened in terms of recovery and so on. Looking at the big figures south of the border niggles me—I wonder whether we are missing something.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Canals”

Meeting date: 24 February 2022

Colin Beattie

That is true, but I would be surprised if the external auditors did not have a role in providing the information that the board needed to enable it to comply with whatever was required in relation to the assets.

Public Audit Committee

Section 22 Report: “The 2020/21 audit of Scottish Canals”

Meeting date: 24 February 2022

Colin Beattie

Looking at the big picture, is there a governance issue?