Official Report: search what was said in Parliament
The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
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Public Audit Committee
Section 22 Report: “The 2021/22 audit of Scottish Canals”
Meeting date: 29 June 2023
Sharon Dowey
What are the consequences for Scottish Canals if it continues to fail to meet its public accountability responsibilities?
Public Audit Committee
Major Capital Projects
Meeting date: 29 June 2023
Sharon Dowey
Good morning. In the third year of the IIP timeframe, reported spend on the programmes under the net zero and environmental sustainability theme appears to represent only around 13 per cent of total planned expenditure. Is spending expected to reach the amounts that were envisaged when the IIP was published, even with a one-year extension to the programme?
Public Audit Committee
Major Capital Projects
Meeting date: 29 June 2023
Sharon Dowey
Has progress on net zero and environmental sustainability programmes been affected by lower than anticipated uptake among private sector and local authority partners? If so, what is being done to address that?
Public Audit Committee
Section 22 Report: “The 2021/22 audit of Scottish Canals”
Meeting date: 29 June 2023
Sharon Dowey
In your view, has Scottish Canals already failed to meet its public accountability responsibilities to comply with the financial reporting manual requirements in the 2020-21 and 2021-22 reporting years? Is the same conclusion of failure likely to be reported for the current financial year?
Public Audit Committee
Section 22 Report: “The 2021/22 audit of Scottish Canals”
Meeting date: 29 June 2023
Sharon Dowey
Would you say that Scottish Canals is in a worse position this year than it was last year?
Public Audit Committee
Section 22 Report: “The 2021/22 audit of Scottish Canals”
Meeting date: 29 June 2023
Sharon Dowey
How unusual is it for a public body to have a disclaimer on the audit opinion that is issued in respect of its annual accounts for two consecutive years?
Public Audit Committee
Section 22 Report: “The 2021/22 audit of Scottish Canals”
Meeting date: 29 June 2023
Sharon Dowey
This is the second year in a row that the auditor has issued a disclaimer on the audit opinion. Is it correct to state that, in 2020-21, the auditor’s concerns arose from assets that had not been valued and that this year’s concerns are related to a lack of audit evidence to support the valuations that have since taken place?
Meeting of the Commission
Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts
Meeting date: 28 June 2023
Sharon Dowey
Thank you for that. I will now open up the session to questions from members.
Meeting of the Commission
Audit Scotland Annual Report and Accounts for the year to 31 March 2023 and Auditor’s Report on the Accounts
Meeting date: 28 June 2023
Sharon Dowey
As no other member has any questions, I thank David Jeffcoat and Jillian So for their evidence. We move into private session.
11:28 Meeting continued in private until 11:35.Meeting of the Commission
Decision on Taking Business in Private
Meeting date: 28 June 2023
Sharon Dowey
Good morning, and welcome to the first meeting in 2023 of the Scottish Commission for Public Audit.
We have received apologies from Colin Beattie. As deputy chair, I will chair the meeting in his absence.
The first item on the agenda is to decide whether to take agenda item 3 in private. Do members agree to do so?
Members indicated agreement.
