The Public Audit Committee was established in June 2021. It mainly focuses on reports published by the Auditor General for Scotland to ensure that public money is spent efficiently and effectively by
Public Audit Committee
Scottish National Investment Bank: Statement of Intent, March 2026
25 March 2026
Correspondence to the Convener and Daniel Johnson MSP, Convener of the Economy and Fair Work Committee, from Gregor Irwin, Director-General Economy, Scottish Government, 25 March 2026
Public Audit Committee
The 2024/25 audit of the Scottish Public Pensions Agency: SPPA update, March 2026
25 March 2026
Correspondence from Dr Stephen Pathirana, Chief Executive, Scottish Public Pensions Agency to Kenneth Gibson MSP, Convener, Finance and Public Administration Committee and copied to Public Audit Committee, 25 March 2026
Public Audit Committee
25 March 2026
Correspondence to Kenneth Gibson MSP, Convener of Finance and Public Administration Committee, copied to Public Audit Committee, 25 March 2026
Meeting date: Tuesday, March 17, 2026
Decision on Taking Business in Private, Section 22 Report: “The 2024/25 audit of the Scottish Public Pensions Agency”
Meeting date: Wednesday, March 11, 2026
Decision on Taking Business in Private, “Best Value in policing: Joint Best Value audit of policing in Scotland”
Meeting date: Wednesday, March 4, 2026
Decision on Taking Business in Private, “NHS in Scotland 2025: Finance and performance”
Meeting date: Wednesday, February 25, 2026
Decision on Taking Business in Private, Section 22 Reports: “The 2024/25 audit of NHS Ayrshire and Arran” and “The 2024/25 audit of NHS Grampian”, Scottish Government’s Approach to Financial Interventions: GFG Alliance
Meeting date: Wednesday, February 18, 2026
Decision on Taking Business in Private, “Delayed discharges: A symptom of the challenges facing health and social care” and “Community health and social care: Performance 2025”, Section 22 Report: “The 2024/25 audit of the Scottish Public Pensions Agency”
Meeting date: Wednesday, February 11, 2026
Decision on Taking Business in Private, “Best Value in policing: Joint Best Value audit of policing in Scotland”
Meeting date: Wednesday, February 4, 2026
Decision on Taking Business in Private, Section 22 Report: “The 2024/25 audit of the Scottish Government Consolidated Accounts”, and “Financial sustainability and taxes”, Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”
Meeting date: Wednesday, January 28, 2026
Decision on Taking Business in Private, “Administration of Scottish income tax 2024-25”
Meeting date: Wednesday, January 21, 2026
Decision on Taking Business in Private, “Improving care experience: Delivering The Promise”, “Delayed discharges: A symptom of the challenges facing health and social care” and “Community health and social care: Performance 2025”
Meeting date: Wednesday, January 14, 2026
Decision on Taking Business in Private, Section 22 Report: “The 2024/25 audit of Historic Environment Scotland”, Cairngorm Funicular Railway
Legacy Report of the Public Audit Committee, Session 6
3rd Report, 2026 (Session 6)
Published: 25 March 2026
Annual Report of the Public Audit Committee 2025-26
2nd Report, 2026 (Session 6)
Published: 24 March 2026
To consider and report on the following (and any additional matter added under Rule 6.1.5A)—
(a) any accounts laid before the Parliament;
(b) any report laid before or made to the Parliament by the Auditor General for Scotland; and
(c) any other document laid before the Parliament, or referred to it by the Parliamentary Bureau or by the Auditor General for Scotland, concerning financial control, accounting and auditing in relation to public expenditure.
2. No member of the Scottish Government or junior Scottish Minister may be a member of the Committee and no member who represents a political party which is represented in the Scottish Government may be convener of the Committee.
Through its scrutiny of reports from the Auditor General for Scotland, including engaging with public and stakeholders, the Committee will make a difference to the quality of public services in Scotland by:
The Committee will keep these objectives under regular review.