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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 2024/25 audit of the Scottish Government Consolidated Accounts”

Meeting date: 17 December 2025

Colin Beattie

So, at this point, we do not know what the end cost will be.

Public Audit Committee [Draft]

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

Meeting date: 17 December 2025

Colin Beattie

My concern is that we had other projects that encountered various difficulties before this project came forward and, in response, the Scottish Government put in place support and a process that should have eliminated those problems with this one, but that did not happen. I am trying to get to the bottom of why it did not happen.

Public Audit Committee [Draft]

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

Meeting date: 17 December 2025

Colin Beattie

You touched on the finance system for NHS Scotland, which is another fairly complex system that is coming down the road. Have we learned the lessons so that the same thing will not happen with that project?

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 am not sure that the importance of sponsorship is adequately understood throughout the system. How could Parliament and the public be better informed about how effective sponsorship arrangements are, particularly when the outcomes are not very good or when risks are escalating in that unit?

Public Audit Committee [Draft]

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

Meeting date: 17 December 2025

Colin Beattie

We can look ahead to enterprise performance management. You talk about £1.8 million for that. Is there a process in place to manage that more closely and realistically, so that we do not end up with exponential costs again?

Public Audit Committee [Draft]

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

Meeting date: 17 December 2025

Colin Beattie

My concern is that, looking back on other projects, there has been a repetition of an unrealistic starting point and an underestimation of the sheer scale and complexity of the systems that are going to be put in. I thought that we had put in place a robust process to ensure that we did not get that uncertainty again. There is always a bit of creep in costs—unfortunately, that is just the way it is. However, in this case, there has been an exponential increase in costs. What can we learn from this? In my opinion, the initial estimate should have been picked up as being unrealistic at the very beginning.

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 would like to touch quickly on sponsorship, which is an old favourite that comes up frequently. I am looking at the comments in your report. Are sponsorship teams adequately equipped to challenge public bodies that are underperforming or failing to manage risks effectively?

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Colin Beattie

Thank you. I open up the session for questions, and I will start with the first question. The efficiency savings come in at just over £2.1 million. How much of that is recurring and how much of it is non-recurring?

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Colin Beattie

Richard Leonard has a question.

Meeting of the Commission

Audit Scotland Budget Proposal 2026-27

Meeting date: 11 December 2025

Colin Beattie

To be clear, is the only recurring element the £220,000 in rent savings?