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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 30 November 2025
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Displaying 3519 contributions

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Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canals”

Meeting date: 29 June 2023

Richard Leonard

Thank you very much for setting the scene with that opening statement, which had a great deal of similarity with the evidence that we took around this time last year.

We will go straight to questions. I invite deputy convener Sharon Dowey to begin.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canals”

Meeting date: 29 June 2023

Richard Leonard

Thank you. That was very clear and we appreciate that. Craig Hoy has some questions.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canals”

Meeting date: 29 June 2023

Richard Leonard

Bill Kidd has some questions.

Public Audit Committee

Major Capital Projects

Meeting date: 29 June 2023

Richard Leonard

Craig Hoy might also have some questions on this area.

Public Audit Committee

Major Capital Projects

Meeting date: 29 June 2023

Richard Leonard

I have a request, which I am really making on behalf of the clerks and the Scottish Parliament information centre, which is to do with the fact that quite often these programmes have a change of name, especially in the domestic marketplace—Kersti Berge knows exactly what I am talking about. The request is, can you make sure that we can follow the thread of where different programmes go when their name changes, so that, when you produce these major capital projects updates for us, we can see what is what?

I invite Bill Kidd to ask a couple more questions.

Public Audit Committee

Decision on Taking Business in Private

Meeting date: 29 June 2023

Richard Leonard

Good morning. I welcome everyone to the 20th meeting in 2023 of the Public Audit Committee. We have apologies from Colin Beattie and I am pleased to welcome Bill Kidd in his place. The first item of business is for members to agree on whether to take agenda items 4, 5, 6, 7 and 8 in private. Are we agreed?

Members indicated agreement.

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canals”

Meeting date: 29 June 2023

Richard Leonard

Paragraph 4 of the report is pretty damning, is it not? It says:

“the auditors were unable to conclude whether:

• the annual report and accounts give a true and fair view

• expenditure & income were regular ...

• the Annual Report & Accounts are free from material misstatement

• adequate accounting records have been kept.”

That is a fairly heavy charge sheet, is it not?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canals”

Meeting date: 29 June 2023

Richard Leonard

My final question is about the relationship with the Scottish Government sponsor division. We were told in evidence last year that Transport Scotland attends board meetings of Scottish Canals and that it—this is the expression that was used—“sits hand in glove” with Scottish Canals. Is that a characterisation that you recognise?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canals”

Meeting date: 29 June 2023

Richard Leonard

Thank you. We have run out of time, so I will draw this part of this morning’s session to a close.

I thank the Auditor General for his evidence this morning, as well as Mark Taylor and Joanne Brown, who has been moved on, which is a routine thing—it is not because you have done anything wrong, Joanne, is it?

I thank you all for your evidence, which has been very illuminating. We will need to consider our next steps as a committee in response to the evidence that we have heard this morning. I now propose to suspend the session in order to allow for a changeover of witnesses.

09:59 Meeting suspended.  

10:02 On resuming—  

Public Audit Committee

Major Capital Projects

Meeting date: 29 June 2023

Richard Leonard

I welcome everyone back to this morning’s meeting of the Public Audit Committee. The second principal item on our agenda is consideration of major capital projects. I am delighted that we have four witnesses from the Scottish Government to help us with our inquiries on major capital projects: Alison Cumming is the director of budget and public spending; Alison Irvine is the chief executive officer of Transport Scotland; David Signorini is the director of environment and forestry; and Kersti Berge is from the directorate for energy and climate change. You are all very welcome.

We are particularly interested in focusing on the Government’s approach to net zero and the whole agenda around climate change targets. We are a little pressed for time, so there will be no opening statement—we will go straight to questions. Bill Kidd will ask the first couple of questions.