Public Audit Committee
The Public Audit Committee was established in June 2021. It mainly focuses on reports published by the Auditor General for Scotland to ensure that public money is spent efficiently and effectively by
- the Scottish Government, and
- other public bodies (including colleges, police and fire services and the NHS).
Next meeting of the committee
Start time:
9:30am, Wednesday 11 February 2026
Location: TG.60-CR3 The Fleming Room
Agenda:
- Decision on taking business in private
- Best Value in policing: Joint Best Value audit of policing in Scotland
- Best Value in policing: Joint Best Value audit of policing in Scotland
- Best Value in policing: Joint Best Value audit of policing in Scotland
- Cairngorm funicular railway
Dates for future meetings
The Public Audit Committee usually meets weekly on Wednesdays.
Previous meetings of the committee
Work of the Committee
Current work
Accountable Officer Written Authority: Completion of vessel 802
Administration of Scottish income tax 2024/25
Best Value in policing: Joint Best Value audit of policing in Scotland
Cairngorm funicular railway
Delayed discharges: A symptom of the challenges facing health and social care
Early learning and childcare: Progress on delivery of the 1,140 hours expansion
Financial sustainability and taxes
Flooding in communities: Moving towards flood resilience
Investing in Scotland's Infrastructure
Major Capital Projects
Major ICT Projects
NHS in Scotland 2025: Finance and performance
Our impact: Monitoring and evaluation report 2025
Replacement European Union Funds: Future audit and accountability arrangements
Scotland's colleges 2025
Scottish Government Relationships with Public Bodies
Settlement Agreements
The 2021/22 audit of Ferguson Marine Port Glasgow (Holdings) Limited
The 2021/22 audit of South Lanarkshire College
The 2022/23 audit of Lews Castle College
The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited
The 2024/25 audit of Historic Environment Scotland
The 2024/25 audit of NHS Ayrshire and Arran
The 2024/25 audit of NHS Grampian
The 2024/25 audit of NHS Tayside
The 2024/25 audit of the Scottish Government Consolidated Accounts
The 2024/25 audit of the Scottish Public Pensions Agency
The Auditor General for Scotland's Work Programme April 2025 to March 2026
The National Fraud Initiative in Scotland 2024
Completed work
Additional support for learning
Administration of Scottish income tax 2020/21
Administration of Scottish income tax 2021/22
Administration of Scottish income tax 2022/23
Administration of Scottish income tax 2023/24
Adult Disability Payment
Adult mental health
Alcohol and drug services
Child and Adolescent Mental Health Services
Community Justice: Sustainable alternatives to custody
Community empowerment: Covid-19 update
Covid-19: Vaccination Programme
Criminal courts backlog
Decarbonising heat in homes
Drug and Alcohol Services: An update
Fiscal sustainability and reform in Scotland
General practice: Progress since the 2018 General Medical Services contract
How the Scottish Government is set up to deliver climate change goals: Governance and risk management arrangements for net zero targets and adaptation outcomes
Improving care experience: Delivering The Promise
Improving outcomes for children and young people through school education
NHS in Scotland 2021
NHS in Scotland 2022
NHS in Scotland 2023
NHS in Scotland 2024: Finance and performance
NHS in Scotland: Spotlight on governance
National Fraud Initiative 2022
National Strategy for Economic Transformation
New Vessels for the Clyde and Hebrides: Arrangements to deliver vessels 801 and 802
Planning for Skills
Scotland's Financial response to Covid-19 and Scotland's economy: Supporting businesses through the Covid-19 pandemic
Scotland's colleges 2020
Scotland's colleges 2022
Scotland's colleges 2023
Scotland's colleges 2024
Scotland's public finances: Challenges and risks
Scottish National Investment Bank
Social Care Briefing
Social Security: Progress on implementing the devolved benefits
Sustainable transport: Reducing car use
Tackling child poverty
Tackling digital exclusion
The 2020/ 21 audit of the Crofting Commission
The 2020/21 audit of Bòrd na Gàidhlig
The 2020/21 audit of NHS Highland
The 2020/21 audit of NHS National Services Scotland: Response to the Covid-19 pandemic
The 2020/21 audit of National Records of Scotland
The 2020/21 audit of Scottish Canals
The 2020/21 audit of Scottish Government Consolidated Accounts
The 2020/21 audit of South Lanarkshire College
The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland
The 2020/21 audit of the Scottish Environment Protection Agency
The 2021/22 audit of National Records of Scotland
The 2021/22 audit of Scottish Canals
The 2021/22 audit of the Crofting Commission
The 2021/22 audit of the Ethical Standards Commissioner in Public Life in Scotland
The 2021/22 audit of the Scottish Government Consolidated Accounts
The 2022/23 audit of Forth Valley College
The 2022/23 audit of NHS Forth Valley
The 2022/23 audit of the Scottish Government Consolidated Accounts
The 2022/23 audit of the Scottish Prison Service
The 2022/23 audit of the Water Industry Commission for Scotland
The 2023/24 audit of UHI Perth
The 2023/24 audit of the Scottish Government Consolidated Accounts
The 2023/24 audit of the Water Industry Commission for Scotland
The Auditor General for Scotland's Work Programme April 2023 - March 2025
The Auditor General for Scotland's Work Programme: April 2024 to March 2025
Correspondence
Correspondence
Public Audit Committee
The 2023/24 audit of UHI Perth: Correction of Evidence, Henderson Loggie LLP, January 2026
29 January 2026
Correspondence from the Convener to David Archibald, Partner Internal Audit, Henderson Loggie LLP, 28 January 2026
Public Audit Committee
The 2024/25 audit of Historic Environment Scotland: Follow up, January 2026
28 January 2026
Correspondence to the Convener from Stephen Boyle, the Auditor General for Scotland, 27 January 2026
Public Audit Committee
The 2024/25 audit of NHS Tayside: Follow up, January 2026
28 January 2026
Correspondence from the Convener to Nicky Connor, Chief Executive, NHS Tayside, 27 January 2026
Official Reports of meetings
Official Reports of meetings
Meeting date: Wednesday, January 28, 2026
Decision on Taking Business in Private, “Administration of Scottish income tax 2024-25”
Meeting date: Wednesday, January 21, 2026
Decision on Taking Business in Private, “Improving care experience: Delivering The Promise”, “Delayed discharges: A symptom of the challenges facing health and social care” and “Community health and social care: Performance 2025”
Meeting date: Wednesday, January 14, 2026
Decision on Taking Business in Private, Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”, Cairngorm Funicular Railway
Meeting date: Wednesday, January 7, 2026
Decision on Taking Business in Private, Section 22 Report: “The 2023/24 audit of UHI Perth”, “NHS in Scotland 2025: Finance and performance”
Meeting date: Wednesday, December 17, 2025
Decision on Taking Business in Private, Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”
Meeting date: Wednesday, December 10, 2025
Decision on Taking Business in Private, “Improving care experience: Delivering The Promise”, Section 22 Report: “The 2024/25 audit of NHS Tayside”
Meeting date: Wednesday, December 3, 2025
Decision on Taking Business in Private, “Financial sustainability and taxes”, “The 2023/24 audit of UHI Perth”
Meeting date: Wednesday, November 26, 2025
Decision on Taking Business in Private, “The 2024/25 audit of NHS Ayrshire and Arran”, “The 2024/25 audit of NHS Grampian”
Meeting date: Wednesday, November 12, 2025
Decision on Taking Business in Private, “Adult Disability Payment”, “Scotland’s colleges 2025”
Meeting date: Wednesday, November 5, 2025
Decision on Taking Business in Private, “Improving care experience: Delivering The Promise”, “Adult Disability Payment”
Reports
Committee reports
The 2023/24 audit of Ferguson Marine (Port Glasgow) Holdings Limited
Published: 04 July 2025
This report sets out the Public Audit Committee's scrutiny of the Auditor General for Scotland's section 22 report on the 2023/24 audit of Ferguson Marine (Port Glasgow) Holdings Limited.
Published: 30 May 2025
The Annual Report for the Public Audit Committee covering the period 13 May 2024 to 12 May 2025.
The 2022/23 and 2023/24 audits of the Water Industry Commission for Scotland
Published: 16 May 2025
This report sets out the Public Audit Committee's scrutiny of the Auditor General for Scotland's section 22 reports on the 2022/23 and 2023/24 audits of the Water Industry Commission for Scotland.
Committee Remit
To consider and report on the following (and any additional matter added under Rule 6.1.5A)—
(a) any accounts laid before the Parliament;
(b) any report laid before or made to the Parliament by the Auditor General for Scotland; and
(c) any other document laid before the Parliament, or referred to it by the Parliamentary Bureau or by the Auditor General for Scotland, concerning financial control, accounting and auditing in relation to public expenditure.
2. No member of the Scottish Government or junior Scottish Minister may be a member of the Committee and no member who represents a political party which is represented in the Scottish Government may be convener of the Committee.
Aims and objectives
Through its scrutiny of reports from the Auditor General for Scotland, including engaging with public and stakeholders, the Committee will make a difference to the quality of public services in Scotland by:
- maintaining an overview of how public money is being spent by the Scottish Government, and other public bodies (including colleges, police and fire services, and the NHS)
- holding public-sector leaders to account on how public funds have been spent by:
- influencing public bodies to take appropriate action to implement the recommendations made by the Public Audit Committee and the Auditor General for Scotland
- encouraging public bodies to publicly evidence how they will respond to recommendations, and the progress they have subsequently made
- driving continuous improvement across the public sector by:
- taking a whole-systems approach to our scrutiny of audit reports, as well as scrutinising organisation-by-organisation issues reported to us
- promoting good practice which is drawn to our attention
- co-ordinating our scrutiny with other committees so it adds value.
The Committee will keep these objectives under regular review.
Current Members
Richard Leonard
Convener
Scottish Labour
Jamie Greene
Deputy Convener
Scottish Liberal Democrats
Colin Beattie
Member
Scottish National Party
Joe FitzPatrick
Member
Scottish National Party
Graham Simpson
Member
Reform UK
Full details of committee membership, including substitute and previous members