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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 21 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: 8 February 2024

Colin Beattie

I have a final question about policies. Compliance with policy would have been part of the audit. You might say that that is why we have the report, but the issues did not happen overnight. It is clear that there has been divergence from the policy over a period. It did not miraculously appear in one report. Therefore, what has been picked up in the past in terms of compliance with policies?

Public Audit Committee

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

Meeting date: 8 February 2024

Colin Beattie

The chair approves expenses on the basis that they adhere to policy—or that is the theory.

Public Audit Committee

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

Meeting date: 8 February 2024

Colin Beattie

I suppose that I have to ask why that was not challenged at any point. Although the chair had approved the claims, when the documentation was sent to the finance people, would they not have said, “Hey, there are documents missing here. It doesn’t comply”? Was there not a route by which the finance people could have raised that issue?

10:15  

Public Audit Committee

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

Meeting date: 8 February 2024

Colin Beattie

Your report highlighted one or two fairly extreme issues, such as the cost of a dinner. However, your report also says that there are

“widespread issues with expense claims being submitted and approved without supporting itemised receipts”

and so on. Can you tell us a bit about some of the issues that were not high level so that we can understand the scope and extent of how that process has been operating?

Public Audit Committee

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

Meeting date: 8 February 2024

Colin Beattie

I am sorry to interrupt you. A large proportion of claims were properly supported by receipts. It was only a certain proportion of claims from a particular source that were not supported.

Public Audit Committee

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

Meeting date: 8 February 2024

Colin Beattie

I agree.

I come back to my original question. If we leave aside the headline stuff that we have been discussing, what sort of run-of-the-mill expenses were being claimed without supporting documentation?

Public Audit Committee

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

Meeting date: 8 February 2024

Colin Beattie

Surely it would have been easy to get documentation for that; there would be bills from the restaurants, hotels or whatever. Whether those complied with policy is a different thing, but they would be able to produce the piece of paper. How difficult is that?

Public Audit Committee

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

Meeting date: 8 February 2024

Colin Beattie

No, it still does not make it clean.

Public Audit Committee

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

Meeting date: 8 February 2024

Colin Beattie

You may think that we have done expenses to death, but I still have one or two questions about that. From what you say, the commission had in place proper policies that should have been adhered to. Is that correct?

Public Audit Committee

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

Meeting date: 8 February 2024

Colin Beattie

Has that been consistent for a number of years?