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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 13 April 2025
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Displaying 3014 contributions

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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?

Public Audit Committee

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

Meeting date: 19 February 2025

Richard Leonard

Of course.

Public Audit Committee

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

Meeting date: 19 February 2025

Richard Leonard

Please go ahead.

Public Audit Committee

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

Meeting date: 19 February 2025

Richard Leonard

I have a couple of questions on a similar area to those that were raised by the deputy convener. One is about Mr Sutherland’s written submission, in which he goes further than what has been said so far. He says that he suggested that he should retire in October 2024, but that it was suggested to him by the Scottish Government deputy director that he might want to leave before then, so that he did not have to appear in front of the Public Audit Committee.

Public Audit Committee

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

Meeting date: 19 February 2025

Richard Leonard

We may return to explore that a little bit further. Another thing—I have raised this before, so you might be prepared for it—is that it strikes me as quite odd that Mr Sutherland’s contract provided for him to receive 12 months’ notice on dismissal and only 6 months’ notice on resignation. Is that normal in the Scottish public sector, in your experience?