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Public Audit Committee
Meeting date: 8 October 2025
Graham Simpson
Okay. Paragraph 16 on page 7 of the report says:
“UHI Perth’s appointed auditor”—
who I assume is Nicola Wright—
“informed the board that the preparation and monitoring of a budget is a crucial element of monitoring the financial position of the college. The auditor recommended that the college produce and monitor a budget each financial year.”
That is just a statement of the obvious. At what point did you have that discussion, and what was the response?
Public Audit Committee
Meeting date: 8 October 2025
Graham Simpson
I just want to get the timescales right. You came in when it was too late to rectify what had happened.
Public Audit Committee
Meeting date: 8 October 2025
Graham Simpson
So, in your view, there was nothing that could have been done to stop this problem arising.
Public Audit Committee
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
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
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
Meeting date: 8 October 2025
Graham Simpson
Okay. There are a few unanswered questions, convener, but I will leave it there.
Public Audit Committee
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
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
Meeting date: 8 October 2025
Graham Simpson
So, something must have happened that year. However, you cannot figure out what it is.