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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 17 December 2025
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Displaying 2811 contributions

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Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 16 January 2025

Colin Beattie

Okay. Let us move on. We have talked about risk management and governance arrangements. The thing that stands out in the audit report is where you state that there were

“significant delays to the commencement and completion of reviews that were agreed within the 2023/2024 internal audit plan.”

In paragraph 19 on page 9 of the report, you say that

“internal audit was unable to complete enough reviews to provide an opinion on the overall risk management, control and governance arrangements”.

That is pretty sweeping. Could I get a bit more information on that, to get a better understanding of where the issues arose? Was it a capacity issue in FMPG, an issue with the auditors, or a combination of both? How did that come about?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 16 January 2025

Colin Beattie

You said that internal audit could not do sufficient reviews to give a proper audit opinion. Can you boil that down to a percentage? Did you get half or a quarter of the reviews done, or is it that, across the board, the reviews were not really completed?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 16 January 2025

Colin Beattie

I have one final question on the matter. I can understand that for an organisation that had not, in its existing culture, had an internal audit function, there would be difficulties in adjusting to and taking part in that.

Are you satisfied that sufficient progress is being made in order that the 2025-26 internal audit function will deliver what is required?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited”

Meeting date: 16 January 2025

Colin Beattie

So far, you have not described a plethora of committees. They are the sort of committees that you would expect to see: the human resources committee, the audit committee and so on. Why is that putting so much pressure on the board?

Rural Affairs and Islands Committee [Draft]

Forestry and Woodland Management in Scotland

Meeting date: 15 January 2025

Colin Beattie

We put a lot of focus on planting for the future and the difference between non-native and native woodland planting. However, in recent times, some people have said to me that we need to think further ahead than that. Some woodlands, whether they are native or non-native, will not survive climate change, so, for the long term, we will have to plan for different species. The question is, which species do we plan for and how do we go about that? I have not seen great focus on that.

Rural Affairs and Islands Committee [Draft]

Forestry and Woodland Management in Scotland

Meeting date: 15 January 2025

Colin Beattie

I am the MSP for Midlothian North and Musselburgh.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 9 January 2025

Colin Beattie

Good. I will leave that just now, but I have one final question about the financial settlement for the former chief executive. As you said, Auditor General, the total cost to the public purse was £105,488. You stated in your report that

“The Commission should have taken more time to consider the wider options”.

Did WICS provide any explanation about why it did not take longer to consider the options? The option that it chose to push through quickly virtually indemnified the chief executive against any repercussions from what was happening, because there was a settlement agreement that covers both parties. He was virtually given a get-out-of-jail-free card. What explanation was given for why WICS narrowed the matter down so quickly, almost within days?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 9 January 2025

Colin Beattie

I will ask you a couple of quick questions. We have talked about the changes that are taking place in WICS. In paragraph 84 on page 35 of the annual audit report, you talk about what has been done to address financial management weaknesses in particular. How long do you anticipate that it will take for financial management and a focus on value for money to be embedded across the organisation to the extent that they become business as usual?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 9 January 2025

Colin Beattie

Okay. I will stay on the financial side. Paragraph 8 on page 6 of the section 22 report talks about the three items of expenditure that did not meet the requirements of the SPFM. Paragraph 70 on page 32 of the annual audit report says that WICS sought retrospective approval from the Scottish Government’s sponsor division. It did not receive that retrospective approval.

Given the concerns that arose during the committee’s scrutiny of the 2022-23 audit report regarding the Scottish Government’s previous retrospective approval of expenditure, are you content that WICS’s subsequent request for retrospective approval has been handled appropriately by the Scottish Government?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 9 January 2025

Colin Beattie

Some of my colleagues also want to come in on this issue, so I will hand back to you, convener.