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Chamber and committees

Public Audit Committee

The 2022/23 audit of the Water Industry Commission for Scotland

The Public Audit Committee looks at reports published by the Auditor General for Scotland to examine whether public money is being spent efficiently and effectively.

On 20 December 2023, the Auditor General for Scotland published the 2022/23 audit of the Water Industry Commission for Scotland.

The report says:

"The financial management and governance issues found at the Commission fall far short of what is expected of a public body. Immediate action is required to address the issues and promote a culture of Best Value across the organisation".

Meetings

The Committee discussed the report at the following meetings in relation to its work programme: 

Minutes of the meeting on 25 April 2024 (Work Programme):

In relation to the 2022/23 audit of the Water Industry Commission for Scotland, the Committee agreed to write to the Auditor General for Scotland and the Water Industry Commission for Scotland. The Committee also agreed to draft a report on the 2022/23 audit of the Water Industry Commission for Scotland.

Minutes of the meeting on 9 May 2024 (Work Programme):

The Committee considered correspondence received in relation to its scrutiny of the Water Industry Commission for Scotland and agreed to write to the Water Industry Commission for Scotland and the Scottish Government.

Minutes of the meeting on 13 June 2024 (Work Programme):

The Committee considered correspondence received from the Auditor General for Scotland, the Water Industry Commission for Scotland and the Scottish Government in relation to the 2022/23 audit of the Water Industry for Scotland and agreed its future approach to scrutiny.

Minutes of the meeting on 5 September 2024 (Work Programme):

The Committee considered correspondence in relation to its scrutiny of the 2022/23 audit of the Water Industry Commission for Scotland and agreed to invite the Water Industry Commission for Scotland and the Scottish Government to give further oral evidence at a future meeting.

Minutes of the meeting on 26 September 2024 (Agenda Item 5):

The Committee considered the evidence heard at agenda items 3 and 4 on 19 September 2024 and agreed to write to the former Chief Executive of the Water Industry Commission for Scotland and the Scottish Government.

Minutes of the meeting on the 14 November 2024 (Work Programme):

The Committee considered correspondence from the Cabinet Secretary for Net Zero and Energy, the Interim Director-General Net Zero, Scottish Government, the Interim Chief Executive of the Water Industry Commission for Scotland (WICS) and the former Chief Executive of WICS and agreed to write to the Scottish Government and WICS.


The report was also discussed at the following Committee meetings:

Correspondence

The Committee has sent and received the following correspondence during its scrutiny of the report:

The 2022/23 audit of the Water Industry Commission for Scotland: Update from WICS December 2024

Correspondence to the Convener from David Satti, Interim Chief Executive, Water Industry Commission for Scotland, 19 December 2024

The 2022/23 audit of the Water Industry Commission for Scotland: Response from WICS, December 2024

Correspondence to the Convener from David Satti, Interim Chief Executive, the Water Industry Commission for Scotland, 13 December 2024

The 2022/23 audit of the Water Industry Commission for Scotland: Scottish Government response, December 2024

Correspondence to the Convener from Kersti Berge, Director for Energy and Climate Change, Scottish Government, 13 December 2024

The 2022/23 audit of the Water Industry Commission for Scotland: Follow up to WICS, November 2024

Correspondence from the Convener to David Satti, Interim Chief Executive, Water Industry Commission for Scotland, 15 November 2024

The 2022/23 audit of the Water Industry Commission for Scotland: Follow up to Scottish Government, November 2024

Correspondence from the Convener to Michelle Quinn, Interim Director-General Net Zero, Scottish Government, 15 November 2024

The 2022/23 audit of the Water Industry Commission for Scotland: Scottish Government response, November 2024

Correspondence to the Convener from Michelle Quinn, Interim Director-General Net Zero, Scottish Government, 6 November 2024

The 2022/23 audit of the Water Industry Commission for Scotland: WICS response, November 2024

Correspondence to the Convener from David Satti, Interim Chief Executive, the Water Industry Commission for Scotland, 6 November 2024

The 2022/23 audit of the Water Industry Commission for Scotland: Former Chief Executive response, November 2024

Correspondence to the Convener from Alan Sutherland, former Chief Executive, the Water Industry Commission for Scotland, 4 November 2024

The 2022/23 audit of the Water Industry Commission for Scotland: Interim Chair, October 2024

Correspondence to the Convener from Gillian Martin MSP, Cabinet Secretary for Net Zero and Energy, Scottish Government, 14 October 2024

The 2022/23 audit of the Water Industry Commission for Scotland: Chair of the Board update, Scottish Government

Correspondence to the Convener from Gillian Martin, Cabinet Secretary for Net Zero and Energy, Scottish Government, 7 October 2024

The 2022/23 audit of the Water Industry Commission follow up to the Scottish Government, October 2024

Correspondence from the Convener to Michelle Quinn, Interim Director-General Net Zero, Scottish Government, 2 October 2024

The 2022/23 audit of the Water Industry Commission for Scotland: Follow up to the former Chief Executive WICS

Correspondence from the Convener to Alan Sutherland, former Chief Executive of the Water Industry Commission for Scotland, 2 October 2024

The 2022/23 audit of the Water Industry Commission: Scottish Government response, July 2024

Correspondence to the Convener from Roy Brannen, Director-General Net Zero, Scottish Government, 31 July 2024

The 2022/23 audit of Water Industry Commission for Scotland: WICS response, July 2024

Correspondence to the Convener from David Satti, Interim Chief Executive, Water Industry Commission for Scotland, 31 July 2024

The 2022/23 audit of the Water Industry Commission: Auditor General for Scotland response, July 2024

Correspondence to the Convener from Stephen Boyle, the Auditor General for Scotland, 26 July 2024

The 2022/23 audit of the Water Industry Commission: WICS FOI request, July 2024

Correspondence to the Convener from David Satti, Interim Chief Executive, the Water Industry Commission for Scotland, 10 July 2024

The 2022/23 audit of the Water Industry Commission: Follow up to WICS, 21 June 2024

Correspondence from the Convener to David Satti, Interim Chief Executive, Water Industry Commission for Scotland, 21 June 2024

The 2022/23 audit of the Water Industry Commission: Follow up to the Scottish Government, June 2024

Correspondence from the Convener to Roy Brannen, Director-General Net Zero, Scottish Government, 21 June 2024

The 2022/23 audit of the Water Industry Commission: Follow up to Auditor General for Scotland, June 2024

Correspondence from the Convener to Stephen Boyle, the Auditor General for Scotland, 21 June 2024

The 2022/23 audit of the Water Industry Commission: Response from WICS, June 2024

Correspondence to the Convener from David Satti, Interim Chief Executive, Water Industry Commission for Scotland, 10 June 2024

The 2022/23 audit of the Water Industry Commission: Response Scottish Government, June 2024

Correspondence to the Convener from Roy Brannen, Director-General Net Zero, Scottish Government, 10 June 2024

The 2022/23 audit of the Water Industry Commission for Scotland: Auditor General for Scotland response May 2024

Correspondence to the Convener from Stephen Boyle, the Auditor General for Scotland, 14 May 2024

The 2022/23 audit of the Water Industry Commission PAC to WICS May 2024

Correspondence from the Convener to David Satti, Interim Chief Executive, Water Industry Commission for Scotland, 10 May 2024

The 2022/23 audit of the Water Industry Commission for Scotland: PAC to Scottish Government May 2024

Correspondence from the Convener to Roy Brannen, Director-General Net Zero, Sottish Government, 10 May 2024

The 2022/23 audit of the Water Industry Commission for Scotland: Scottish Government response May 2024

Correspondence to the Convener from Roy Brannen, Director-General Net Zero, Scottish Government, 3 May 2024

The 2022/23 audit of the Water Industry Commission for Scotland: WICS follow up

Correspondence to the Convener from David Satti, Interim Chief Executive, Water Industry Commission for Scotland, 30 April 2024

The 2022/23 audit of the Water Industry Commission for Scotland: Follow up to the Auditor General for Scotland

Correspondence from the Convener to Stephen Boyle, the Auditor General for Scotland, 26 April 2024

The 2022/23 audit of the Water Industry Commission for Scotland: Follow up to WICS

Correspondence from the Convener to David Satti, Interim Chief Executive, Water Industry Commission for Scotland, 26 April 2024

The 2022/23 audit of the Water Industry Commission for Scotland: Written submission from the Chief Operating Officer, WICS

Correspondence to the Convener from Michelle Ashford, Chief Operating Officer, Water Industry Commission for Scotland, 24 April 2024

The 2022/23 audit of the Water Industry Commission for Scotland: Follow up from the Auditor General for Scotland

Correspondence to the Convener from Stephen Boyle, the Auditor General for Scotland, 27 February 2024

The 2022/23 audit of the Water Industry for Scotland, Scottish Government/ WICS invitation, February 2024

Correspondence from the Convener to Roy Brannen, Director-General Net Zero, Scottish Government, 9 February 2024