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 28 May 2025 the Auditor General for Scotland published the report NHS in Scotland: Spotlight on governance.
The report says "NHS Scotland is not a legal entity but an umbrella term to describe a structure comprising 22 NHS boards. Oversight is provided by the chief executive and chief operating officer of NHS Scotland, who are part of the Scottish Government. The planning and governance of healthcare in Scotland is becoming more complex. It involves a mix of local, regional and national partners, making lines of accountability and decision-making difficult".