The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 3697 contributions
Education, Children and Young People Committee
Meeting date: 26 June 2025
John Mason
You used the word “betterment”. It is not a word that I was familiar with, but I accept that I am not up to speed on all the latest accounting terms. Will you tell us what you understood by the word “betterment”?
Education, Children and Young People Committee
Meeting date: 26 June 2025
John Mason
In one sense, it could be said that betterment was a delaying mechanism. Is that right? They were savings that had to be made, but it had not been decided where specifically they would be made.
Education, Children and Young People Committee
Meeting date: 26 June 2025
John Mason
Yesterday, it was suggested that the finance department was underresourced. As the university grew, there was, I presume, more work. Were you aware of that? Were you ever asked for more resources for the finance department?
Education, Children and Young People Committee
Meeting date: 26 June 2025
John Mason
I met you when the Finance and Public Administration Committee visited last summer; it was a great visit, and we saw the big picture. We did not discuss the finances, but it was all very positive at that time. Yesterday, the finance director told us that, when he—or, I should say, they—prepared the management accounts month by month, you did not look at them before the finance committee, the audit committee or the court got to see them. Is that the case?
Education, Children and Young People Committee
Meeting date: 26 June 2025
John Mason
That surprises me a little bit. I have worked as the finance manager or whatever for organisations, albeit smaller ones, and the chief executive was all over me. As soon as I had prepared the management accounts, he or she wanted to sit down with me before anyone else saw them and go through them line by line, asking “Why this?” and “Why that?” before they went out. Sometimes I could give an explanation; sometimes, if there was an error, I had to correct it. You did not take that kind of hands-on approach with the management accounts, did you?
Education, Children and Young People Committee
Meeting date: 26 June 2025
John Mason
The impression that I am getting is that everybody realised that there was a bit of a problem, but no one in the system—I accept that it did not have to be you; as I am from an accounting background, I might have expected it to be the finance director—really drove this or underlined the urgency and spoke to the court and the committees. That just was not happening, was it?
Education, Children and Young People Committee
Meeting date: 26 June 2025
John Mason
Did the internal or external auditors have direct discussions with you?
Education, Children and Young People Committee
Meeting date: 26 June 2025
John Mason
I would say, by way of comment, that my experience of covenants is that they are varied. Sometimes banks insist on them, and sometimes they do not. Sometimes they are more relaxed about them—but they can catch you out.
Education, Children and Young People Committee
Meeting date: 25 June 2025
John Mason
Did he have the opportunity to see or comment on those accounts before that?
Education, Children and Young People Committee
Meeting date: 25 June 2025
John Mason
I understand that the internal auditors made a number of recommendations but none was high priority in 2023 or 2024. Is that the case?