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Committees
Last updated:
1 April 2026
Public Audit and Post-legislative Scrutiny Committee [Session 5]
Committee covers:
reports from the Auditor General for Scotland about how public money has been spent
other documents from the Parliamentary Bureau or Auditor General for Scotland about audit and accounting of public money
looking at Acts to see how they are working in Scotland (“post-legislative scrutiny”)
public sector accounts except local government
Find out more about the work of the committee on the archive website:
Public Audit and Post-Legislative Scrutiny Committee (Session 5)
Quick links
Committee Business
Completed business
Correspondence
Meeting Papers and Official Reports
Meetings 2016
Meetings 2017
Meetings 2018
Meetings 2019
Meetings 2020
Meetings 2021.
Committee reports
Date published:
25 March 2026
Legacy Report of the Public Audit Committee, Session 6 - Data collection
Reports on Improving care experience: Delivering the promise1Auditor General for Scotland/ Accounts Commission. (2025, October 8).
Committee reports
Date published:
24 March 2026
Annual Report of the Public Audit Committee 2025-26 - Cairngorm funicular railway
Following evidence sessions in 2024 with the Auditor General for Scotland and the Permanent Secretary to the Scottish Government on the 2023/24 audit of the Scottish Government Consolidated Accounts, the Committee agreed to revisit the topic of the Cairngorm funicular railway.
Committee reports
Date published:
23 March 2026
Legacy Report of the Equalities, Human Rights and Civil Justice Committee, Session 6 - Conclusion
We would urge our successor to continue to hold the Scottish Government to account to ensure it brings forward policies and legislation to contribute to a more equal and less polarised society.
SPICe briefings
Date published:
16 January 2026
Scottish Budget 2026-27 - Finance and Local Government
Finance and Local Government
Figure 9: Finance and Local Government Budget 2026-27 at a glanceThis portfolio accounts for just over a quarter (27%) of the total Scottish Budget, with the vast majority accounted for by funding for local government.
Petitions
Petition published:
11 August 2025
Strengthen veto powers when assessing Business Improvement District proposals
Petition Summary
Calling on the Scottish Parliament to urge the Scottish Government to:
require local authorities to veto proposals for Business Improvement Districts (BIDs) if the levy due to be paid by businesses is not proportional with the rateable value of properties
introduce a duty on Scottish Ministers to take such levy proportionality into account in any decisions regarding BID proposals.
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SPICe briefings
Date published:
11 July 2025
Building Safety Levy (Scotland) Bill - Calculation and use of the levy
Deduct any levy free allowance remaining for the relevant accounting period.
If after making these deductions the total number of remaining building control events is 1 or greater, these are then considered 'taxable building control events'.
Committee reports
Date published:
17 January 2025
Follow-up inquiry into salmon farming in Scotland - Committee consideration
The Committee, however, has concerns about the structure of the wider regulatory framework not being able to take full account of how salmon farming impacts wild salmon.
SPICe briefings
Date published:
6 December 2024
Scottish Budget 2025-26 - Land and Buildings Transaction Tax (LBTT)
The SFC forecast that this increase will raise £32 million in additional revenue in 2025-26, after taking account of spillover effects on residential LBTT.
SPICe briefings
Date published:
3 May 2024
Sport in Scotland: An Overview of Legislation, Governance, Policy and Funding - Local Authorities
Local authorities are expected to assess local need and account for national objectives when allocating funds, developing strategies, and implementing initiatives.
