C anal House 1 Applecross Street Glasgow G4 9SP Tel: 0141 354 7515 www.scottishcanals.co.uk Richard Leonard MSP Convener, Public Audit Committee Room T3.60 The Scottish Parliament EDINBURGH EH99 1SP By email only 25 October 2022 Dear Richard, The 2020/21 Audit of Scottish Canals Following attendance at the Public Audit Committee on 24 March 2022 and subsequent , I write to update you on progress to meet the statutory reporting correspondence timetable of December 2022 for Scottish Canals’ Annual Report & Accounts 2021/22 with the inclusion of a valuation of operational assets under the Government Financial Reporting Manual (FreM) for the first time. To meet this ambitious delivery date...