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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 17 August 2025
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Displaying 1169 contributions

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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

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

Meeting date: 29 June 2023

Sharon Dowey

The report explains that

“The issuing of a disclaimer on the audit opinion, means that the auditors cannot provide assurance on the use of public money by Scottish Canals during 2021/22.”

As a disclaimer was also issued for the 2020-21 accounts, what are the wider implications of not having assurance on Scottish Canals’ use of public money over the past two years?

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

Major Capital Projects

Meeting date: 29 June 2023

Sharon Dowey

Which specific programmes are likely to experience lower than expected spend or to require extended timeframes to achieve delivery on the scale that was originally anticipated?

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

I will move on to the property portfolio. On page 24 of the annual report, Audit Scotland reports that it

“began a review of our premises to consider our future needs”.

Can you provide an update on that review of Audit Scotland’s use of its premises and a likely timescale for its completion? Could you also explain why actual rent and rate costs were less than was budgeted for and why they fell from those that were reported in the previous year?

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

Do any members have any final questions?