The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 3032 contributions
Public Audit Committee
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
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
Meeting date: 24 February 2022
Colin Beattie
Surely we need to know how effective that is and what the outcomes are.
Public Audit Committee
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
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
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
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.
10:15Public Audit Committee
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
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.
Public Audit Committee
Meeting date: 3 February 2022
Colin Beattie
The convener has already highlighted the multiplicity of references to estimates in the report. That is not terribly encouraging when we are trying to plan expenditure against the income that we are likely to get from taxation.
When the Scottish rate of income tax system came in, the first year or two were a bit of a shambles, to be honest, but we kind of expected that. However, it disappoints me that I do not see improvements or the elimination of recurrent problems since then. As the system refines itself and HMRC identifies the weak points and variables in the system, I would have thought that HMRC would work to eliminate those anomalies. I do not see that happening—I see the same stuff again and again. You might think that it is still relatively early years, but I would have hoped that some of those anomalies would have been eliminated by now.