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 10 September 2025 Audit Scotland published Our impact: Monitoring and evaluation report 2025.

The report says:

"Evidence shows that our work has impact, with public bodies accepting most of the recommendations we followed-up (93 per cent). They are also implementing our recommended actions. Our performance audit reports have supported parliamentary scrutiny and contributed to national and local developments in key areas such as financial sustainability and workforce planning. We provided assurance that arrangements for financial management and financial sustainability within most public bodies are effective, but we continue to recommend improvements in key areas such as internal and budgetary controls and medium- and long-term financial planning to demonstrate sustainability".

Read the report on Audit Scotland's website