Public Audit Committee
9th Meeting, 2026
The Committee agreed to take agenda items 3, 4, and 5 in private.
The Committee took evidence from—
Caroline Lamb, Director-General for Health and Social Care and Chief Executive of NHS Scotland and Fiona Bennett, Chief Finance Officer for Health and Social Care, Scottish Government;
Christine McLaughlin, Chief Operating Officer and Deputy Chief Executive, NHS Scotland.
The Committee considered the evidence heard at agenda item 2 and took further evidence from—
Stephen Boyle, Auditor General for Scotland;
Leigh Johnston, Senior Manager, Audit Scotland.
The Committee considered the evidence heard at agenda items 2 and 3 and agreed to await further written evidence from the Scottish Government before deciding its next steps.
The Committee considered its work programme and agreed to close its scrutiny of the following reports and include them in its Legacy Paper. The 2022/23 audit of Lews Castle College, Scotland's colleges 2025 and Flooding in Communities: Moving towards flood resilience.
The Committee considered correspondence from the Comptroller and Auditor General, National Audit Office, in relation to the Administration of Scottish income tax 2024/25 and agreed to close its scrutiny of the report and in doing so, include its work in its Legacy Paper.
The Committee considered correspondence from the Cabinet Secretary for Finance and Local Government, in relation to the National Fraud Initiative in Scotland 2024 and agreed to close its scrutiny of the report and in doing so, include its work in its Legacy Paper.