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 25 September 2025, the Auditor General for Scotland published the 2023/24 audit of UHI Perth.

The report says:

"UHI Perth failed to set a budget for the 2023/24 financial year. There is no record of a formal decision by the board of management not to agree a budget. These absences represent weaknesses in the college’s financial management and governance arrangements. The lack of budget significantly limited the ability of management and the board to actively manage the in-year financial position".

Read the report on Audit Scotland's website.