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The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
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Public Audit Committee
Decision on Taking Business in Private
Meeting date: 19 May 2022
Richard Leonard
Good morning. I welcome everyone to the 15th meeting in 2022 of the Public Audit Committee. The first agenda item is a decision on whether to take items 2 and 4 in private. Do we agree to do that?
Members indicated agreement.
Public Audit Committee
Decision on Taking Business in Private
Meeting date: 19 May 2022
Richard Leonard
That being the case, I will immediately move the committee into private session. We will resume with item 3 in public at around 10 o’clock.
09:15 Meeting continued in private.10:00 Meeting continued in public.
Public Audit Committee
Section 22 Report: “The 2020/21 audit of South Lanarkshire College”
Meeting date: 12 May 2022
Richard Leonard
Colin Beattie has some questions in an area that the committee is very interested in.
Public Audit Committee
Section 22 Report: “The 2020/21 audit of South Lanarkshire College”
Meeting date: 12 May 2022
Richard Leonard
Lucy Nutley, you said that the same law firm is carrying out the two independent investigations with separate teams. How does that work? Is there a Chinese wall between them, or does it not matter that the two investigating teams are from the same firm? Is it intended that they all come together?
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 12 May 2022
Richard Leonard
Thank you, but we are still not clear about whether the NAO is included.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 12 May 2022
Richard Leonard
Does it use the NAO’s estimate as part of its deliberations?
Public Audit Committee
Section 22 Report: “The 2020/21 audit of South Lanarkshire College”
Meeting date: 12 May 2022
Richard Leonard
You outline in the report not just one but a number of headings under which there was a failure to comply with the code of good governance. We have gone through a few of them. The induction of new board members, which Craig Hoy just spoke about, is one example. Another example, which is quite worrying for us as the Public Audit Committee of the Scottish Parliament, is the failure to appoint internal auditors. The existing provider’s contract expired on 31 July 2021 and the appointment of a new provider was not confirmed until November 2021, so there was no internal audit function at South Lanarkshire College for three months. Will you explain why that was and what impact it had?
Public Audit Committee
Section 22 Report: “The 2020/21 audit of South Lanarkshire College”
Meeting date: 12 May 2022
Richard Leonard
In those circumstances, would it not have been expedient to roll over the contract of the existing provider until the procurement deal could have been ratified at the appropriate level in the college governance structure? There must surely have been an alternative to a gap with no internal audit facility whatsoever.
Public Audit Committee
Section 22 Report: “The 2020/21 audit of South Lanarkshire College”
Meeting date: 12 May 2022
Richard Leonard
That is helpful. I do not wish to labour the point, but for the benefit of people who are watching the meeting and people who have an interest in the good governance and working, and the success of, South Lanarkshire College, will you explain in layperson’s terms what the implication is, or what the risks are, of there being no internal audit function for three months?
Public Audit Committee
Section 22 Report: “The 2020/21 audit of South Lanarkshire College”
Meeting date: 12 May 2022
Richard Leonard
That is reassuring.
I will bring in Graham Simpson, whom I am delighted to welcome to the committee this morning.
