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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 2341 contributions

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Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canalsâ€

Meeting date: 29 June 2023

Willie Coffey

If you are involved, will you be keeping a close eye on that next time?

Public Audit Committee

Major Capital Projects

Meeting date: 29 June 2023

Willie Coffey

Are you able to give the committee any hints about the potential projects that might suffer from delays, pauses or even cancellation? Can we draw you on that to give the committee an inkling of what that might look like?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canalsâ€

Meeting date: 29 June 2023

Willie Coffey

Good morning, Auditor General and colleagues. I will continue with examination of the historical data side of the problem.

You have identified that valuations for some of the assets were based on cost data that was provided by the management and drew on, for example, estimates of historical project costs. Is the fundamental issue that we just do not have records of what the assets were worth in the past? Is that what we are dealing with, principally?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canalsâ€

Meeting date: 29 June 2023

Willie Coffey

That sounds to me like plain and simple accounting errors and lack of awareness of accounting practice. Could you give us any assurance that that is being addressed, and that that kind of error rate will not be seen in the next set of accounts?

Public Audit Committee

Major Capital Projects

Meeting date: 29 June 2023

Willie Coffey

What might be the impact on those programmes? You have said that the Scottish Government will try as best it can to protect and prioritise net zero projects. Is that the expectation? Can members take that as an assurance that net zero projects in the capital programme will be given priority as far as possible?

10:15  

Public Audit Committee

Major Capital Projects

Meeting date: 29 June 2023

Willie Coffey

Many thanks for that.

Public Audit Committee

Major Capital Projects

Meeting date: 29 June 2023

Willie Coffey

Thanks very much, convener, for letting me come back in here.

The convener asked about the A83 and how you balance investment in things like road infrastructure against an overall gain for net zero, and how you demonstrate that. Am I right in saying that the Rest and Be Thankful is on the A83, and that, in 2020, that section of the road was shut for 200 days? If you are investing in a repair, an upgrade, a programme, a project or whatever to solve that problem, are you ultimately able to demonstrate that there is a net zero gain because there would not be a 59-mile detour for vehicles for 200 days in a given year? Do you do that kind of balancing? Can you demonstrate to the committee that that is what is going on?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canalsâ€

Meeting date: 29 June 2023

Willie Coffey

Given all that, how will we ever resolve things to the satisfaction of external audit if there is a real difficulty in establishing the original valuations of assets or even in benchmarking those values against similar assets elsewhere? Is that the journey that we are travelling on? Are we trying to benchmark the whole asset portfolio against similar assets elsewhere and being comfortable that that is a fair and reasonable assumption? Is that where we are? That sounds like an impossible task to me, but is that where we are going?

Public Audit Committee

Section 22 Report: “The 2021/22 audit of Scottish Canalsâ€

Meeting date: 29 June 2023

Willie Coffey

Yes—please do.

Public Audit Committee

Major Capital Projects

Meeting date: 29 June 2023

Willie Coffey

Good morning, everyone. Could you make a few comments on the impact that the current economic situation is having on the programme? I am thinking in particular of issues with supply chains, inflation and so on.