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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 11 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

The report also states that there is a £70 million maintenance backlog. That is a heck of a lot for an organisation of this size and with the resources that it has. How on earth did the backlog reach that level?

Public Audit Committee

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

Meeting date: 24 February 2022

Colin Beattie

I would be very pleased if we have managed to keep fraud down to this level. I just have a niggling worry.

Colin, you partly answered my next question when you talked about controls, counter-fraud checklists and so on. I was going to ask you about the action that the Scottish Government has been taking to reduce and manage error and fraud, and perhaps you can give us a bit more detail on that.

Public Audit Committee

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

Meeting date: 24 February 2022

Colin Beattie

I am a bit concerned that we do not seem to have a grip on recovery. Is that not quite important? You are making estimates of how much the fraud and errors amount to, but you have no idea about recovery. I would have thought it a simple matter of calling the councils and getting the figures from them.

Public Audit Committee

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

Meeting date: 24 February 2022

Colin Beattie

Surely we need to know how effective that is and what the outcomes are.

Public Audit Committee

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

Meeting date: 24 February 2022

Colin Beattie

Clearly, the issue is that book value, and to an extent market value, will assume that the smelter is a going concern, and it will be valued accordingly, whereas the forced sale value will simply be the value of the land and buildings but without the business attached. That is the critical value to ensure that we have cover.

I will move on—

Public Audit Committee

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

Meeting date: 24 February 2022

Colin Beattie

How much has the Scottish Government actually recovered with regard to fraudulent payments and payments made in error? Do we have a figure for that?

Public Audit Committee

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

Meeting date: 24 February 2022

Colin Beattie

How much reassurance can you give us that your partners are vigorously pursuing that if you are not currently looking at it?

Public Audit Committee

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

Meeting date: 24 February 2022

Colin Beattie

I am still a wee bit worried about the differences north and south of the border. Did we approach it very differently up here, as opposed to how it was done down south? Did they not use local authorities as the obvious avenue to manage a great deal of Covid-19 payments? I am worried that there may be a hidden amount somewhere that will jump out at us.

10:15  

Public Audit Committee

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

Meeting date: 24 February 2022

Colin Beattie

First, I want to go back to the intervention that I made earlier about the smelter, just for clarification in my mind. You are relying on a 2019 book value to cover the Scottish Government’s potential liability. Book value is not necessarily market value and it is certainly not forced sale value. Normally, as a matter of prudence, when the Scottish Government is in the position of a lender and, if you like, a guarantor, it would look at forced sale value to ensure that, in the worst case, it would be covered. Has that forced sale value been calculated? If so, does it still cover the potential liability of the Scottish Government?

Public Audit Committee

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

Meeting date: 24 February 2022

Colin Beattie

Okay. I was taking the book value as the book value, but you are saying that there is a bit more behind it. Nevertheless, the important thing is the forced sale value, to ensure that we have cover.