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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 29 January 2026
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Displaying 2922 contributions

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Public Audit Committee [Draft]

Section 22 Report: “The 2023/24 audit of UHI Perth”

Meeting date: 7 January 2026

Colin Beattie

The Auditor General’s report talks about

“The absence of a budget”,

but also, and importantly, the lack of

“regular reporting to college management and the board of in-year and forecast outturn against that budget”.

Is there now a process in place to inform the board adequately?

Public Audit Committee [Draft]

Section 22 Report: “The 2023/24 audit of UHI Perth”

Meeting date: 7 January 2026

Colin Beattie

This question may be for Catherine Etri and Lynn Murray. The Auditor General talked about the budget process having started and information having been gathered. Previous witnesses have said that they do not know what happened to that—they do not know where the information that was gathered went. The preparatory work that was started on the budget seems to have vanished. Has anything come up about that?

Public Audit Committee [Draft]

“NHS in Scotland 2025: Finance and performance”

Meeting date: 7 January 2026

Colin Beattie

Are there any risks to patient safety from reductions in capital expenditure? You have highlighted one or two fairly critical issues.

Public Audit Committee [Draft]

Section 22 Report: “The 2023/24 audit of UHI Perth”

Meeting date: 7 January 2026

Colin Beattie

As a result of what, as we see now, happened with the budget in 2023-24, have you modified your monitoring processes at all?

Public Audit Committee [Draft]

Section 22 Report: “The 2023/24 audit of UHI Perth”

Meeting date: 7 January 2026

Colin Beattie

Do you consider that you now have sufficient monitoring of the simple fact of a deadline for producing a budget? Is there now some system that will flag a breach of that deadline?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Colin Beattie

I have one last, logical question. We have talked about the fact that this is an essential system that will deliver benefits. What indicators will the Scottish Government use to measure whether value for money has been achieved?

10:45  

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Colin Beattie

There is wide variation in the effectiveness of sponsorship throughout the public bodies; the problem is how to get consistency. The Scottish Government is trying to do that. Is that down to individuals at the end of the day? Is it down to how effective the people at the front line are?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Colin Beattie

Auditor General, I am going to look at a couple of points. One goes back to value for money, but in this case it relates to the Oracle cloud system. Your report states that the Oracle cloud system was implemented at a total cost of £59.5 million, which is a wee bit higher than the initial estimate of £22 million, and that is without taking into account an additional cost for the enterprise performance management reporting modules, the cost of which is currently estimated to be about £1.8 million. That seems to be a very substantial overrun. In your report, you state that

“appropriate governance arrangements were in place”,

but it does not seem to me that the governance could have been all that good if the cost estimate was that far off the mark.

Over the years, it has been our experience that many Government projects have offshoots, if you like, in smaller organisations, where the implementation of such things goes skew-whiff. My understanding was that the Scottish Government had put in place a process for supporting smaller units within the Government that would not be expected to have the resources to do such things in-house. What happened? Why did it go so far adrift?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Colin Beattie

I do not think that anybody is challenging the need for the system; it is really a question of the implementation. You also say:

“The Scottish Government anticipate that they expect Oracle Cloud to be in a stable state in Autumn 2025.”

Do we know whether that has happened? Is it now in a stable state?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Colin Beattie

At what point was a red flag raised because the project was going off track?