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Chamber and committees

Public Audit Committee

The 2023/24 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 the 10 December 2024 the Auditor General for Scotland published the 2023/24 audit of the Water Industry Commission for Scotland.

The report says "The appointed auditor issued a qualified regularity opinion on the 2023/24 audit of the Water Industry Commission for Scotland. In his opinion £74,832 of expenditure was not in accordance with applicable enactments and guidance from Scottish ministers. No instances of non-compliant expenditure have been identified by the auditor that occurred since the publication of my previous report".

Meetings

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

Minutes of the meeting on 5 March 2025 (Work Programme):

The Committee considered its work programme and in relation to the 2023/24 audit of the Water Industry Commission for Scotland, agreed to write to the Water Industry Commission for Scotland and the Scottish Government.

Correspondence

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

The 2023/24 audit of the Water Industry Commission for Scotland: Response from the Scottish Government, April 2025

Correspondence to the Convener from Kersti Berge, Director for Energy and Climate Change, Scottish Government, 2 April 2025

The 2023/24 audit of the Water Industry Commission for Scotland: WICS response, April 2025

Correspondence to the Convener from David Satti, Interim Chief Executive, the Water Industry Commission for Scotland, 2 April 2025

The 2023/24 audit of the Water Industry Commission for Scotland: Interim Chair update, March 2025

Correspondence to the Convener from Gillian Martin MSP, Cabinet Secretary for Net Zero and Energy, Scottish Government, 11 March 2025

The 2023/24 audit of the Water Industry Commission for Scotland: Follow up to Scottish Government, March 2025

Correspondence from the Convener to Roy Brannen, Director-General Net Zero, Scottish Government, 7 March 2025

The 2023/24 audit of the Water Industry Commission for Scotland: Follow up to WICS, March 2025

Correspondence from the Convener to David Satti, Interim Chief Executive, Water Industry Commission for Scotland, 7 March 2025

The 2023/24 audit of the Water Industry Commission for Scotland: Scottish Government update, February 2025

Correspondence to the Convener from Kersti Berge, Director of Energy and Climate Change, Scottish Government, 14 February 2025

The 2023/24 audit of the Water Industry Commission for Scotland: Auditor General for Scotland follow up, January 2025

Correspondence to the Convener from Stephen Boyle, the Auditor General for Scotland, 29 January 2025