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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 14 January 2026
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Displaying 3682 contributions

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Public Audit Committee [Draft]

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

Meeting date: 7 January 2026

Richard Leonard

I am a little confused because I would have thought that an observer from the UHI’s court going along to meetings of the college board of management would have had some kind of role in communicating and challenging some of the decisions that were being made, particularly given that we have ended up with you appearing before the Public Audit Committee of the Scottish Parliament and there having been a section 22 report by Audit Scotland. We have heard from Tiffany Ritchie that this is almost an unprecedented situation. I suppose the question is why that was allowed to happen.

I think that Mike Baxter wants to come in, so I will bring him in and then I will ask Graham Simpson to put his questions to the witnesses.

Public Audit Committee [Draft]

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

Meeting date: 7 January 2026

Richard Leonard

The SFC has been mentioned. Jacqui Brasted, what is your view of what happened with the failure to set a budget? I know that you said in your submission that, because of the nature of the regional strategic board, you did not have direct access into the college.

Public Audit Committee [Draft]

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

Meeting date: 7 January 2026

Richard Leonard

Thank you very much.

Can each of you tell me whether you accept the findings that are set out in the Audit Scotland section 22 report, beginning with Catherine Etri?

Public Audit Committee [Draft]

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

Meeting date: 7 January 2026

Richard Leonard

Thank you. Again, in the evidence that we have taken, it has been recognised that this was not just a short-term issue. There was a long-term legacy of inadequate internal audit and inadequate resourcing in the finance department. As was mentioned at the committee before Christmas, there were five directors of finance in a very short period of time, which suggests that something was not quite right—I see Mike Baxter nodding his head.

I will move us on, because Colin Beattie has some questions to put. Colin, over to you.

Public Audit Committee [Draft]

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

Meeting date: 7 January 2026

Richard Leonard

I turn straight to Vicki Nairn for her opening statement.

Public Audit Committee [Draft]

“NHS in Scotland 2025: Finance and performance”

Meeting date: 7 January 2026

Richard Leonard

Thank you very much, and a belated happy new year to you, too.

I will start by looking at progress through the lens of your annual reports, Auditor General. To some extent that is captured in appendix 5 of the report that the committee has before it today, but when I went back to look at the equivalent report from 2024, I saw that you made recommendations that certain things should happen, and I want to check the extent to which progress on those fronts has been made.

One of your top recommendations was that there ought to be a capital investment and asset management strategy. Is there one? You talked about the need for a revised medium-term financial framework for health and social care. Has there been one? You also talked about the importance of lessons being learned from the negotiations following the contractual end of the private finance initiative/public-private partnership contracts, which have been a long-standing feature of the NHS. Could you update the committee on the progress on that front?

Public Audit Committee [Draft]

“NHS in Scotland 2025: Finance and performance”

Meeting date: 7 January 2026

Richard Leonard

There is no shortage of challenge. I am sure that the committee will consider whether we want to put some of those challenges to the Government’s representative, as the accountable officer, in future weeks.

For the purposes of today, I will draw the evidence session to a close by thanking Bernie Milligan, Leigh Johnston and the Auditor General for the evidence that they have presented to us. As I said, we will consider our next steps.

As agreed by the committee, I now move the meeting into private.

12:46 Meeting continued in private until 13:05.  

Public Audit Committee [Draft]

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

Meeting date: 7 January 2026

Richard Leonard

Sorry—Alistair Wylie wishes to come in.

10:30  

Public Audit Committee [Draft]

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

Meeting date: 7 January 2026

Richard Leonard

Thanks. That is useful.

We will have to move things on, so I invite Graham Simpson to put his questions to the witnesses.

Public Audit Committee [Draft]

“NHS in Scotland 2025: Finance and performance”

Meeting date: 7 January 2026

Richard Leonard

You can stand by your fax machine and wait for it to come through.