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Seòmar agus comataidhean

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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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 26 March 2025
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Displaying 2113 contributions

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Public Audit Committee

Major Capital Projects

Meeting date: 29 June 2023

Willie Coffey

When will the Parliament see all that?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canals”

Meeting date: 29 June 2023

Willie Coffey

Good morning, Auditor General and colleagues. I will continue with examination of the historical data side of the problem.

You have identified that valuations for some of the assets were based on cost data that was provided by the management and drew on, for example, estimates of historical project costs. Is the fundamental issue that we just do not have records of what the assets were worth in the past? Is that what we are dealing with, principally?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canals”

Meeting date: 29 June 2023

Willie Coffey

Thank you for that.

Auditor General, you also raised in the report issues relating to ownership, rights and obligations, which probably further complicate the whole mix. How much have those issues in the background impacted on the ability to produce and prepare accurate statements on the valuation of assets?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canals”

Meeting date: 29 June 2023

Willie Coffey

Is Scottish Canals making sufficient progress in the area to reconcile that? Is it making good progress or any progress towards that? Disentangling all that is really complex. Is that being done?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canals”

Meeting date: 29 June 2023

Willie Coffey

My final query is on the comment that you made earlier about errors in the accounting statements. I will read this bit so that I get the wording correct. The report states:

“the reconciliation of the reconstructed closing balances to the figures in the draft accounts identified several errors.”

Will you just flesh out for us a wee bit what those errors are and what has been done to correct them?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canals”

Meeting date: 29 June 2023

Willie Coffey

What is the TB?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canals”

Meeting date: 29 June 2023

Willie Coffey

If you are involved, will you be keeping a close eye on that next time?

Public Audit Committee

Major Capital Projects

Meeting date: 29 June 2023

Willie Coffey

Are you able to give the committee any hints about the potential projects that might suffer from delays, pauses or even cancellation? Can we draw you on that to give the committee an inkling of what that might look like?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canals”

Meeting date: 29 June 2023

Willie Coffey

That sounds to me like plain and simple accounting errors and lack of awareness of accounting practice. Could you give us any assurance that that is being addressed, and that that kind of error rate will not be seen in the next set of accounts?

Public Audit Committee

Major Capital Projects

Meeting date: 29 June 2023

Willie Coffey

What might be the impact on those programmes? You have said that the Scottish Government will try as best it can to protect and prioritise net zero projects. Is that the expectation? Can members take that as an assurance that net zero projects in the capital programme will be given priority as far as possible?

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