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 5 February 2026 the Auditor General for Scotland published the 2024/25 audit of the Scottish Public Pensions Agency.

"The SPPA did not meet the statutory deadline of 1 April 2025 for issuing RSS (Remedial Service Statements) to eligible scheme members. The agency underestimated the scale and complexity of the work involved in calculating the options for members across each of its four schemes. The SPPA has informed The Pensions Regulator of a series of extensions and is now working towards revised deadlines through to 31 July 2028, over three years late, to fulfil its obligations."

Read the report on Audit Scotland's website