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 1 June 2023, the Auditor General for Scotland published Early learning and childcare: Progress on delivery of the 1,140 hours expansion.
The report says:
"This is a flagship policy which underpins broader ambitions to reduce child poverty and to support economic transformation. Around £1 billion is invested in it annually. But the sector is fragile. Budget pressures and risks around workforce and the sustainability of funded providers, such as private nurseries and childminders, risk limiting flexibility and choice for families, which are important to achieving the intended policy outcomes".
Read the Audit Scotland report on early learning and childcare
The report was discussed at the following meeting in relation to the work programme:
Minutes of the meeting on 11 March 2026 (Work Programme):
The Committee considered its work programme and agreed to close scrutiny of the following reports:
Early learning and childcare: Progress on delivering the 1,140 hours expansion; Replacement EU funds: Future audit and accountability arrangements; The 2021/22 audit of South Lanarkshire College; The 2024/25 audit of NHS Ayrshire and Arran; The 2024/25 audit of NHS Grampian.
The report was discussed at the following Committee meetings:
The Committee has sent and received the following correspondence its scrutiny of the report:
Correspondence to the Convener from Purmina Tanuku OBE, Chief Executive of the National Day Nurseries Association, 22 November 2023
Correspondence to the Convener from Neil Rennick, Director-General Education and Justice, Scottish Government, 20 November 2023
Correspondence from the Convener to Purnima Tanuku OBE, Chief Executive, National Day Nurseries Association, 24 October 2023
Correspondence from the Convener to Neil Rennick, Director-General Education and Justice, Scottish Government, 24 October 2023