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Chamber and committees

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 12 August 2025
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Displaying 1169 contributions

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Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Sharon Dowey

Thank you. We note that part of the management response to the annual audit report refers to the spending of more than £77,000 for one person to attend a training course abroad, which was mentioned earlier, as “an oversight”. The governance framework between the commission and the Scottish Government appears to make it quite clear that the commission was required to obtain approval for that spend, as set out in its delegated financial authorities. Do you know why that situation occurred?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Sharon Dowey

It was a very expensive oversight. At the time that it was highlighted, did the commission carry out any internal investigation into its processes and procedures? Did it investigate why that happened in the first place and why it had spent £77,000 on a course for one person?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Sharon Dowey

I take it that you would have expected the Scottish Government sponsorship team to be aware that the chief operating officer of a relatively small organisation was attending a training course abroad. Does the Scottish Government sponsorship team monitor the activities and engagements of key personnel in the organisations that it sponsors?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Sharon Dowey

It is unusual for public funds to be used for gifts. Do you know when that practice first began and whether it was ever highlighted to management as part of the previous audit work?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Sharon Dowey

Was that a result of a lack of skill or training in the organisation? Whoever was giving out the gift vouchers should have known that there would be a tax implication.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Sharon Dowey

Paragraph 13 of the report states that the commission’s 2022-23 annual report and accounts state:

“There have been no governance issues identified ... However, during the year, some weaknesses were identified in relation to WICS’ travel and expenses policy.”

It then mentions

“a revision of the policy in January 2023”.

Was the spending on the course, the gift vouchers, the meals and so on identified as an issue in January 2023? When was that first highlighted?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Sharon Dowey

The chief executive officer did not resign until 31 December 2023. If the commission highlighted the problem in January 2023, why was he allowed to stay in position for a whole year?

10:00  

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Sharon Dowey

Was any explanation given by the chief operating officer for why they thought that it was acceptable to spend that amount of money without getting authorisation from anybody?

09:45  

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Sharon Dowey

To what extent was the board aware that the chief operating officer was attending the advanced management training course, of the extent of the costs attached to it and that Scottish Government approval was required but had not been sought?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Sharon Dowey

I still do not understand. Why was the issue not picked up in previous audits? Why would it have been missed?