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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 November 2025
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Displaying 2368 contributions

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Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Graham Simpson

Okay. We have already referred to paragraph 15, which says:

“Board papers show members discussed the possibility of agreeing a deficit budget and UHI confirmed it was an option that it would discuss with the SFC. The board wanted to achieve a balanced budget. There was a degree of reluctance to agree a deficit budget and uncertainty over whether the SFC would permit it. It is unclear from the board papers whether there was a resolution to those discussions.”

Do you have any other information on the discussions that UHI planned to have with the Scottish Funding Council?

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Graham Simpson

So, you are not really clear whether there was actually a formal decision not to have a budget.

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Graham Simpson

I want to go into this a little bit deeper. What I cannot get clear is why, when Nicola Wright discovered something that should not have happened—that is, that there was no budget when there should have been one—she did not ask why. If I were her, I would have found the people who were responsible for that and ask them why that came about. Did you do that?

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Graham Simpson

Okay. There are a few unanswered questions, convener, but I will leave it there.

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Graham Simpson

Is that because the people you spoke to were trying to put you off the scent—waffling and dancing around the houses?

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Graham Simpson

Okay. Maybe we will have more luck if we get people in. You never know.

I have one more question, which relates to paragraph 14 on page 7. That says:

“Current college staff suggested to us that the college prioritised resourcing work to address financial sustainability over setting an in-year budget for 2023/24.”

Was it clear who in the college made the decision to prioritise resourcing work?

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Graham Simpson

So, something must have happened that year. However, you cannot figure out what it is.

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Graham Simpson

So, as an auditor, you come in when something has already happened; it is too late, and there is nothing you can do. You just discover what has gone on, and the discussions that you have are more or less along the lines of, “Well, that shouldn’t have happened. Don’t let it happen again.”

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Graham Simpson

Basically, that is what happens.

Public Audit Committee [Draft]

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

Meeting date: 8 October 2025

Graham Simpson

I will come on to paragraph 15 in a second, but I just want to go back to Nicola Wright and the discussions that were had. Once you had discovered what had happened, Nicola, you must have asked, “Why did this happen?” Did nobody explain it properly?