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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 29 November 2025
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Displaying 3519 contributions

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Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Richard Leonard

Thanks. Willie Coffey has some questions.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Richard Leonard

But if the audit committee is charged with responsibility for the effectiveness of the internal control environment, does that not suggest that it should be on top of that? It should be asking questions and seeking further information.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Richard Leonard

Okay. I am sure that we will pick up that sponsor division responsibility, because, in the words of your report, there were

“significant weaknesses in the governance and financial management arrangements”,

and that the commission fell “far short” in that regard. This committee does not often see a report from you that is as clear and as condemnatory as the one that we are discussing today.

I will move on to Colin Beattie.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Richard Leonard

Willie Coffey has a final question.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Richard Leonard

That is quite a shocking note to finish on. As a reminder, I would point out that the statutory duties of the organisation that we are talking about include ensuring that

“customer charges reflect the lowest reasonable overall cost for Scottish Water”

and that its job is to challenge Scottish Water

“to become more efficient and sustainable”.

An organisation with those responsibilities really ought to lead by example, and I am not sure that we have heard that it does.

I thank the Auditor General for the evidence that he has provided, and I thank Richard Smith and Carole Grant for their valuable input. Thank you for being resourceful in your very helpful answers—we will be following up on some things.

I now draw the public part of the committee’s work to a close and move us into private session.

10:34 Meeting continued in private until 11:35.  

Public Audit Committee

Decisions on Taking Business in Private

Meeting date: 8 February 2024

Richard Leonard

The second item on the agenda is also a decision to take business in private. Do members agree to consider any future draft report on adult mental health in private?

Members indicated agreement.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Richard Leonard

Agenda item 3 is consideration of the Auditor General for Scotland’s section 22 report on “The 2022-23 audit of the Water Industry Commission for Scotland”. I welcome to the meeting our three witnesses: Stephen Boyle, Auditor General for Scotland, who is joined this morning by Carole Grant, audit director, and Richard Smith, senior audit manager, from Audit Scotland.

We have quite a number of questions to put to you on the section 22 report, Auditor General, but before we get to them, I invite you to make a short opening statement.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Richard Leonard

Was the issue one of a lack of “itemised receipts” and the purchase of alcohol “exceeding the approval rates” in claims made by the former chief executive, or was this sort of thing more widespread through the organisation?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Richard Leonard

That is helpful. I think that Graham Simpson wants to come in on that point.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Richard Leonard

Okay. I invite the deputy convener to put some questions to you.