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All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
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Displaying 3918 contributions
Public Audit Committee
Meeting date: 12 May 2022
Richard Leonard
Okay. Maybe as DG for the Scottish exchequer, you could write to let the committee know what are the sources that are used.
Public Audit Committee
Meeting date: 12 May 2022
Richard Leonard
Yes.
Public Audit Committee
Meeting date: 12 May 2022
Richard Leonard
One of our questions and interests is whether it is the case that the data does not exist or is impenetrable, or whether we could get the wider data set that we think is necessary if the Scottish Government paid more than £700,000 a year for it.
Public Audit Committee
Meeting date: 12 May 2022
Richard Leonard
Okay. Thank you.
On that note of clarity, I thank our witnesses Jackie McGeehan, Jonathan Athow, Alyson Stafford and Fiona Thom for the evidence that they have given. We appreciate their time and their contributions.
We will consider what steps to take and how we can keep a monitoring eye on this important work in future. As we have said, we want it, above all, to be evidence led. Whether it is around people’s behavioural patterns, compliance rates, collection rates or people fleeing the country in order to evade or avoid tax, those things are important to us, so I thank you very much for your openness in discussing them with us this morning.
11:09 Meeting continued in private until 11:35.Public Audit Committee
Meeting date: 12 May 2022
Richard Leonard
Good morning. I welcome everyone to the 14th meeting of the Public Audit Committee in 2022. Under the first item on our agenda do we agree to take items 4, 5 and 6 in private?
Members indicated agreement.
Public Audit Committee
Meeting date: 12 May 2022
Richard Leonard
You outline in the report not just one but a number of headings under which there was a failure to comply with the code of good governance. We have gone through a few of them. The induction of new board members, which Craig Hoy just spoke about, is one example. Another example, which is quite worrying for us as the Public Audit Committee of the Scottish Parliament, is the failure to appoint internal auditors. The existing provider’s contract expired on 31 July 2021 and the appointment of a new provider was not confirmed until November 2021, so there was no internal audit function at South Lanarkshire College for three months. Will you explain why that was and what impact it had?
Public Audit Committee
Meeting date: 12 May 2022
Richard Leonard
In those circumstances, would it not have been expedient to roll over the contract of the existing provider until the procurement deal could have been ratified at the appropriate level in the college governance structure? There must surely have been an alternative to a gap with no internal audit facility whatsoever.
Public Audit Committee
Meeting date: 12 May 2022
Richard Leonard
That is helpful. I do not wish to labour the point, but for the benefit of people who are watching the meeting and people who have an interest in the good governance and working, and the success of, South Lanarkshire College, will you explain in layperson’s terms what the implication is, or what the risks are, of there being no internal audit function for three months?
Public Audit Committee
Meeting date: 12 May 2022
Richard Leonard
That is reassuring.
I will bring in Graham Simpson, whom I am delighted to welcome to the committee this morning.
Public Audit Committee
Meeting date: 12 May 2022
Richard Leonard
I understand that you are compliant with the requirements that are placed on you by legislation but, as the director general of the Scottish exchequer, would it not make sense for you to at least take into account the National Audit Office’s estimates of future tax take?