Skip to main content
Loading…

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.  

Filter your results Hide all filters

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 5 May 2021
  6. Current session: 12 May 2021 to 7 July 2025
Select which types of business to include


Select level of detail in results

Displaying 3298 contributions

|

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Richard Leonard

Right. That is slightly at odds with what Mr Brannen said earlier, which is that, in the end, it all must be compliant with the Scottish public finance manual and good governance arrangements, value for money and so on.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Richard Leonard

Thank you for your forbearance. It has been quite a long session and some of it was quite testing but we very much appreciate your presence here and your willingness to answer the questions that we have put to you. On behalf of the committee, I thank Ronnie Hinds and David Satti from the Water Industry Commission for Scotland, and Michelle Quinn, Kersti Berge, Jo Blewett and director general Roy Brannen from the Scottish Government. As other members of the committee have said, it is good to see you back and thank you all for your evidence this morning. Michelle Quinn even got in just at the end there so I can include her in that vote of thanks. I will now move the meeting into private session.

12:57 Meeting continued in private until 13:11.  

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Richard Leonard

You mentioned volatility. One of the things that happened in the medium-term retrospective look that we are taking is, of course, the pandemic, which was a severe shock to the economy. How does that affect some of the estimates and assessments?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Richard Leonard

So, do you think that that is the way forward if there is a resurrection of that international consultancy work?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Richard Leonard

That might come back to haunt you, Mr Stewart, but we will see. I hope that you are right

My final question is on the overestimates. Your report speaks about calibration adjustments and a calibration adjustment was required to be made in 2021-22. Do you expect HMRC to have to make a calibration adjustment for the tax year 2023-24?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Richard Leonard

Thank you very much. I will now pass over to the deputy convener, Jamie Greene, who I know has some questions to put.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Richard Leonard

Okay. We will come to the international work later in our evidence session this morning.

I turn finally turn to you, Mr Brannen—but feel free to delegate to your team.

I am quite surprised that you did not know that something like that was happening. If the matter went to the audit and risk committee and the board, I would have expected there to be some oversight of it. Do the board and the audit and risk committee not produce minutes? At the very least, did the person who was in Jo Blewett’s position at the time not read the minutes that were generated in order to keep an eye on what was going on in a public organisation like WICS?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Richard Leonard

Okay, but does the bonus arrangement not come under the watchful eye of the remuneration committee either of the Scottish Government or, I presume, of Scottish Water, which has its own remuneration committee, has it not?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Richard Leonard

So, it is a ministerial decision, in the end.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Richard Leonard

Mr Brannen assents also—excellent.

Could you give us a bit more detail on what you have been doing to address some of the deficiencies, which I think Mr Hinds described as quite shocking when he first read about and understood them? Mr Hinds, what changes have been made to financial management and governance arrangements over the past year, for example?