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Displaying 3016 contributions
Public Audit Committee
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
Meeting date: 8 October 2025
Colin Beattie
It is not insignificant, no—but you cannot tell us what they are.
Public Audit Committee
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
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
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
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
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
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?
Public Audit Committee
Meeting date: 8 October 2025
Colin Beattie
Thank you.
Public Audit Committee
Meeting date: 8 October 2025
Colin Beattie
Audit Scotland has no part in that appointment?