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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 8 December 2025
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Displaying 2792 contributions

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Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

Can you comment on the fact that all those resignations took place within a fairly tight period in 2025?

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

Given the sheer volume of the turnover, even if the new people who are coming in are experienced non-executives, for example, they will still need support, because that is a huge wrench for the management of the college. Is there any external support for that—from UHI, perhaps?

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

Auditor General, paragraph 16 of your report talks about “UHI Perth’s appointed auditor”. That implies that it is an external third party who is fulfilling the audit function. Is that the case?

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

Given the fact that internal audit is an external function and that the problems in the college have been going on for years, are you satisfied that that internal audit function was adequately reporting the issues that arose over the years, particularly the recurring one in the finance area?

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

The external audit work presumably looks at the internal audit processes and makes sure that they are adequate for the job.

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

You read the reports and, presumably, those reports reflect the deficiencies in the finance area extending over a number of years.

Public Audit Committee [Draft]

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

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 [Draft]

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

Meeting date: 8 October 2025

Colin Beattie

It is not insignificant, no—but you cannot tell us what they are.

Public Audit Committee [Draft]

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

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 [Draft]

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

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.