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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 5 May 2021
  6. Current session: 12 May 2021 to 28 June 2025
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Displaying 2315 contributions

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Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canals”

Meeting date: 29 June 2023

Willie Coffey

That sounds to me like plain and simple accounting errors and lack of awareness of accounting practice. Could you give us any assurance that that is being addressed, and that that kind of error rate will not be seen in the next set of accounts?

Public Audit Committee

Major Capital Projects

Meeting date: 29 June 2023

Willie Coffey

What might be the impact on those programmes? You have said that the Scottish Government will try as best it can to protect and prioritise net zero projects. Is that the expectation? Can members take that as an assurance that net zero projects in the capital programme will be given priority as far as possible?

10:15  

Public Audit Committee

Major Capital Projects

Meeting date: 29 June 2023

Willie Coffey

Many thanks for that.

Public Audit Committee

Major Capital Projects

Meeting date: 29 June 2023

Willie Coffey

Thanks very much, convener, for letting me come back in here.

The convener asked about the A83 and how you balance investment in things like road infrastructure against an overall gain for net zero, and how you demonstrate that. Am I right in saying that the Rest and Be Thankful is on the A83, and that, in 2020, that section of the road was shut for 200 days? If you are investing in a repair, an upgrade, a programme, a project or whatever to solve that problem, are you ultimately able to demonstrate that there is a net zero gain because there would not be a 59-mile detour for vehicles for 200 days in a given year? Do you do that kind of balancing? Can you demonstrate to the committee that that is what is going on?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canals”

Meeting date: 29 June 2023

Willie Coffey

Given all that, how will we ever resolve things to the satisfaction of external audit if there is a real difficulty in establishing the original valuations of assets or even in benchmarking those values against similar assets elsewhere? Is that the journey that we are travelling on? Are we trying to benchmark the whole asset portfolio against similar assets elsewhere and being comfortable that that is a fair and reasonable assumption? Is that where we are? That sounds like an impossible task to me, but is that where we are going?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of South Lanarkshire College”

Meeting date: 22 June 2023

Willie Coffey

I would like to ask Stephen Boyle about internal and external audit issues. Your report says that there were delays to the appointment of internal auditors, which meant that the internal audit plan was not approved until later, but the audit function and internal audit work was carried out. What is your perspective on that work? Was it successful? What were the risks of carrying out audit work without a plan?

Public Audit Committee

Written Authority: Completion of Vessel 802

Meeting date: 22 June 2023

Willie Coffey

You have mentioned several times the current inflationary pressures that are having an impact on the costs for completion. I presume that that will be evident in the monthly updates or whatever we see.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of South Lanarkshire College”

Meeting date: 22 June 2023

Willie Coffey

Are you happy with the new arrangements?

Public Audit Committee

Written Authority: Completion of Vessel 802

Meeting date: 22 June 2023

Willie Coffey

Thank you.

Public Audit Committee

Written Authority: Completion of Vessel 802

Meeting date: 22 June 2023

Willie Coffey

Cabinet secretary, I want to explore a bit more the financial controls and the information that the Government will get from this point until the completion of vessels 801 and 802, and how Parliament can be made aware of those aspects and see that information.

Clearly, we have been concerned during the project that the flow of information is lacking. Those aspects have come up several times in this committee, and the Auditor General for Scotland has raised those, too. Therefore, what assurances can you provide to the committee and the public that the quality of information that you get—the accuracy of the financial forecasts and all that—is robust enough and that the regularity of that information is sufficient enough to give you the comfort that you need, and which the committee and the public will seek, from now until the conclusion of the project?