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 4 November 2025, the Auditor General for Scotland published the 2024/25 audit of NHS Grampian.

The report says:

"For the second year in succession, NHS Grampian required a loan from the Scottish Government to meet its revenue resource limit. While NHS Grampian operated within the financial targets set by the Scottish Government during 2024/25, this was only possible due to the board receiving a loan of £65.2 million. Although NHS Grampian made more savings than its target during 2024/25, these did not help it reduce the in-year overspend. This was mainly a result of significant overspends across the local Integration Joint Boards (IJBs), totalling £22.4 million. After accounting for the loan, the board achieved an underspend against budget of £0.253 million".

Read the report on Audit Scotland's website