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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 15 March 2026
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Displaying 3016 contributions

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Public Audit Committee [Draft]

“Best Value in policing: Joint Best Value audit of policing in Scotland”

Meeting date: 11 February 2026

Colin Beattie

In that overall area, something confuses me. Policing uses an officer establishment number in building up its cost base for the budget process. For 2025-26, that is around 16,500 full-time equivalent officers. There is no evidence to support that as the magic number that is required to deliver effective policing into the future. As part of its pre-budget scrutiny submission to the Scottish Parliament’s Criminal Justice Committee, Police Scotland set out the need for around 850 additional officers and 350 additional police staff over the next two years in order to strengthen community policing in particular, which is obviously a priority, and address emerging tasks, which are not detailed in my papers. How robust is that ask? Is there any evidence to support those numbers as being what we need?

Public Audit Committee [Draft]

“Best Value in policing: Joint Best Value audit of policing in Scotland”

Meeting date: 11 February 2026

Colin Beattie

Okay. I will move on to one last question, which is on something that has been touched on already—it might have been you who mentioned it, Auditor General.

Your report states that policing has highlighted that there is a no compulsory redundancy policy. How is that impacting on the ability of policing to effectively plan and reshape the workforce? You touched on that, but do you think, given the information that you have gathered in the course of your work, that that policy would, if it was varied, be key to making progress with workforce planning?

Public Audit Committee [Draft]

“Best Value in policing: Joint Best Value audit of policing in Scotland”

Meeting date: 11 February 2026

Colin Beattie

I have a few questions. I am not sure whether to address them to the Auditor General, so I hope that the witnesses will just pick them up accordingly.

Workforce planning is a real issue. Audit Scotland, HMICS and the external auditor have reported that workforce planning is underdeveloped. Paragraph 25 of the report says:

“To ensure it has the capacity to deliver on its vision for policing, Police Scotland is focused on workforce modernisation”

and there is a brief description of what that means. Why is it proving so difficult for Police Scotland to develop and implement its strategic workforce plan?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Colin Beattie

Given that the survey results show that attitudes have not changed in the past five years—the level of understanding has stayed the same—whatever is being done is not enough to get through to people. Otherwise, after five years, we would see some changes in the percentages. Why are UK taxes easier to understand than devolved taxes?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Colin Beattie

I am interested in knowing what is being done to improve tax literacy. The Government has published tax literacy objectives, but what further work is planned? You have talked about putting out a simplified document to improve public understanding and awareness, but how will that differ from what you have done before, and how can you assess its impact?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Colin Beattie

Are we satisfied with the outcomes of that?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”

Meeting date: 4 February 2026

Colin Beattie

The report notes that there are developing relationships across tax and economy teams in the Scottish Government. That implies that it is not quite there yet and that there is some distance to go. However successful it might have been until this point, why was that work not done before? It is pretty basic: tax and economy go together and impact each other.

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Colin Beattie

Was there a specific single reason for that spike? Did it derive from a single source, or was it just down to happenstance?

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Colin Beattie

I will move on to one last question, which is about single-source justification. Contracts were offered for items over £1,000, for which there should have been three quotes. Apparently that took place on at least one occasion. Was there more than one occasion? I have here a reference to one occasion on which that happened. Have other contracts been issued on that basis that we have not been sighted on?

12:00

Public Audit Committee [Draft]

Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”

Meeting date: 4 February 2026

Colin Beattie

Surely there should be a policy to deal with the situation that you describe. I can understand that, in a rural environment, there is limited capacity to be able to go out to the market and ask for quotes, but surely there must be something in HES’s policy that would cover that point. That would make it not an irregularity but simply a transaction that is processed in accordance with policy.