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
Details of the next meeting are not available yet.
Dates for future meetings
The Parliament is in recess from 29 June 2024. There aren't expected to be any committee meetings until September.
Previous meetings of the committee
Work of the Committee
Current work
Accountable Officer Written Authority: Completion of vessel 802
Adult mental health
Early learning and childcare: Progress on delivery of the 1,140 hours expansion
Investing in Scotland's Infrastructure
Major Capital Projects
Major ICT Projects
National Strategy for Economic Transformation
New Vessels for the Clyde and Hebrides: Arrangements to deliver vessels 801 and 802
NHS in Scotland 2023
Replacement European Union Funds: Future audit and accountability arrangements
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 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 Auditor General for Scotland's Work Programme April 2024 to March 2026
Completed work
Administration of Scottish income tax 2020/21
Administration of Scottish income tax 2021/22
Administration of Scottish income tax 2022/23
Child and Adolescent Mental Health Services
Community empowerment: Covid-19 update
Community Justice: Sustainable alternatives to custody
Covid-19: Vaccination Programme
Criminal courts backlog
Decarbonising heat in homes
Drug and Alcohol Services: An update
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 outcomes for children and young people through school education
National Fraud Initiative 2022
NHS in Scotland 2021
NHS in Scotland 2022
Planning for Skills
Scotland's colleges 2020
Scotland's colleges 2022
Scotland's colleges 2023
Scotland's Financial response to Covid-19 and Scotland's economy: Supporting businesses through the Covid-19 pandemic
Scotland's public finances: Challenges and risks
Social Care Briefing
Social Security: Progress on implementing the devolved benefits
Tackling child poverty
The 2020/ 21 audit of the Crofting Commission
The 2020/21 audit of Bòrd na Gàidhlig
The 2020/21 audit of National Records of Scotland
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 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 NHS Forth Valley
The Auditor General for Scotland's Work Programme April 2023 - March 2025
Correspondence
Correspondence
Strategic Commercial Assets Division: Scottish Government response, July 2024
Correspondence to the Convener from Gregor Irwin, Director-General Economy, Scottish Government, 12 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
PFI expiring contracts: Follow up, July 2024
Correspondence to the Convener from Peter Reekie, Chief Executive, Scottish Futures Trust, 3 July 2024
Official Reports of meetings
Official Reports of meetings
Meeting date: Thursday, June 20, 2024
Interests, Decision on Taking Business in Private, Section 23 Report: “NHS in Scotland 2023”
Meeting date: Thursday, June 6, 2024
Decision on Taking Business in Private, Expiring Private Finance Initiative Contracts
Meeting date: Thursday, May 30, 2024
Decision on Taking Business in Private, Scottish Government Strategic Commercial Assets Division
Meeting date: Thursday, May 9, 2024
Decision on Taking Business in Private, National Strategy for Economic Transformation
Meeting date: Thursday, May 2, 2024
Decision on Taking Business in Private, Section 22 Report: “The 2022/23 audit of the Scottish Prison Service”
Meeting date: Thursday, April 25, 2024
Decision on Taking Business in Private, Administration of Scottish Income Tax 2022-23
Meeting date: Thursday, April 18, 2024
Decision on Taking Business in Private, Auditor General for Scotland (Work Programme)
Meeting date: Thursday, March 28, 2024
Decision on Taking Business in Private, “Decarbonising heat in homes”, Section 22 Report: “The 2022/23 audit of the Scottish Prison Service”
Meeting date: Thursday, March 21, 2024
Decision on Taking Business in Private, Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”, Section 23 Report: “NHS in Scotland 2023”
Meeting date: Thursday, March 14, 2024
Decision on Taking Business in Private, Section 22 Report: “The 2022/23 audit of the Scottish Prison Service”, National Strategy for Economic Transformation
Reports
Committee reports
The 2022/23 audit of the Scottish Prison Service
This report sets out the Public Audit Committee's scrutiny of the Auditor General for Scotland's section 22 report on the 2022/23 audit of the Scottish Prison Service.
Annual Report of the Public Audit Committee 2023-24
The Annual Report for the Public Audit Committee covering the period 13 May 2023 to 12 May 2024.
This report sets out the Public Audit Committee's scrutiny of the joint Auditor General for Scotland and Accounts Commission report, "Adult mental health".
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
![A photo of Richard Leonard MSP](/-/media/images/msps/leonard-richard-m5579e301p788.jpg?as=0&h=250&sc_lang=en&hash=46BCD456783D62F73D23A2983946C5FF)
Richard Leonard
![A photo of Jamie Greene MSP](/-/media/images/msps/greene-jamie-m5698e323p812.jpg?as=0&h=250&sc_lang=en&hash=665B93D45E8314667E8F637C721301A6)
Jamie Greene
![A photo of Colin Beattie MSP](/-/media/images/msps/beattie-colin-m3751e419p755.jpg?as=0&h=250&sc_lang=en&hash=BC526ECCECAB284F32A6BAD1F7CE0FCF)
Colin Beattie
![A photo of Fulton MacGregor MSP](/-/media/images/msps/macgregor-fulton-m5596e402p729.jpg?as=0&h=250&sc_lang=en&hash=35386BD2FF97E745F599938DCB1EAF4B)
Fulton MacGregor
![A photo of Graham Simpson MSP](/-/media/images/msps/simpson-graham-m3994e303p790.jpg?as=0&h=250&sc_lang=en&hash=99D3F8FC99B53E33375B366FEF63AAA6)
Graham Simpson
Full details of committee membership, including substitute and previous members