Minutes: 09 January 2025

1. Declaration of interests:

Stuart McMillan was invited to declare any relevant interests. Mr McMillan declared interests as Chair of Moving On Inverclyde and his wife as an employee of Caledonian MacBrayne.

2. Decision on taking business in private:

The Committee agreed to take agenda items 4 and 5 in private.

3. The 2023/24 audit of the Water Industry Commission for Scotland:

The Committee took evidence from—

Stephen Boyle, Auditor General for Scotland;

Carole Grant, Audit Director and Richard Smith, Senior Audit Manager, Audit Scotland.

4. The 2023/24 audit of the Water Industry Commission for Scotland (In Private):

The Committee considered the evidence heard at agenda item 3 and took further evidence from—

Stephen Boyle, Auditor General for Scotland;

Carole Grant, Audit Director and Richard Smith, Senior Audit Manager, Audit Scotland.

5. The 2023/24 audit of the Water Industry Commission for Scotland (In Private):

The Committee considered the evidence heard at agenda items 3 and 4 and agreed to invite the Water Industry Commission for Scotland and the Scottish Government to give oral evidence at a future meeting.

The Committee also agreed to incorporate scrutiny of the 2023/24 audit of the Water Industry Commission for Scotland into its draft report on the 2022/23 audit of the Water Industry Commission for Scotland.