Public Audit Committee


About The Committee

The Committee's main area of work is consideration of reports from the Auditor General for Scotland (AGS). The AGS is responsible for scrutinising the expenditure and performance of departments of the Scottish Government and most other public spending bodies, with the exception of local authorities, and police and fire boards. Audit Scotland is the agency which carries out auditing work on behalf of the AGS.

The majority of AGS reports fall into two categories:

Section 23 reports - examine the economy, efficiency and effectiveness of the public sector.

Section 22 reports - concern the audit of accounts of individual public bodies.

The AGS briefs the committee on every report produced. Having received this briefing, the Committee can take a range of actions, including noting the report, referring the report to another Committee for consideration, seeking further clarification from the Accountable Officer of the body concerned or agreeing to conduct an inquiry.

Details of meetings can be found on these webpages and public gallery seats can be booked in advance from Visitor Services.


Current Business

Committee Reports

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Contact the Public Audit Committee

Clerk: Jane Williams
Email: [email protected]

0131 348 5236