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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 20 August 2025
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Displaying 2597 contributions

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Public Audit Committee

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

Meeting date: 21 March 2024

Colin Beattie

What proportion?

Public Audit Committee

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

Meeting date: 21 March 2024

Colin Beattie

I presume that the personal tax implications arising from that policy were dealt with by the commission.

Public Audit Committee

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

Meeting date: 21 March 2024

Colin Beattie

So powers were delegated down to whatever managerial level it came to, and those managers made the decision that the staff member qualified, but there was no consideration of tax implications at that point. Is that correct?

Public Audit Committee

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

Meeting date: 21 March 2024

Colin Beattie

In that case, the board approved the policies and the package of measures.

Public Audit Committee

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

Meeting date: 21 March 2024

Colin Beattie

Is it possible to get a copy of the business case? I realise that, as Mr MacRae has said, it was inadequate, but it would be interesting to see the document itself and what the whole thing was based on.

Public Audit Committee

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

Meeting date: 21 March 2024

Colin Beattie

Can you run through the approval process for that piece of expenditure as it happened and as it should have happened?

Public Audit Committee

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

Meeting date: 21 March 2024

Colin Beattie

I heard what you said. Clearly, there were many deficiencies in the process—not just with business case, but with the whole approval process.

I will move on, because some of my colleagues will probably pick up on that again. What decision-making and approval processes were carried out in relation to the £100 Christmas gift vouchers for each member of staff, at a total cost of £2,600? That was a taxable benefit that was later picked up by the commission.

Public Audit Committee

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

Meeting date: 21 March 2024

Colin Beattie

I ask that you be clear on one thing: is the information that you are giving us second hand?

Public Audit Committee

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

Meeting date: 21 March 2024

Colin Beattie

Where did the information that you are giving us now come from?

Public Audit Committee

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

Meeting date: 21 March 2024

Colin Beattie

I was asking whether it is normal to do that. Is there precedent for public bodies giving such vouchers to staff?