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Committees Last updated: 4 March 2026

The 2022/23 audit of Lews Castle College

Consolidating CSL into college accounts at this valuation would have increased the net assets of the college by £4.7 million and decreased the in-year deficit by £0.032 million.
Committee reports Date published: 24 February 2026

Cairngorm funicular railway - Transparency and accountability

Transparency and accountability Concerns were raised with the Committee about the transparency of the governance arrangements.
SPICe briefings Date published: 29 January 2026

Intergovernmental activity update Q4 2025 - Legislative consent

Officials highlighted a number of anticipated bills: [...] the Public Office (Accountability) Bill, formerly known as the duty of candour bill; the cyber security and resilience bill; the Northern Ireland legacy (no 2) bill; the National Wealth Fund bill; the railways bill; the elections and democracy bill; the armed forces bill; the UK energy independence ...
Committee reports Date published: 16 January 2026

Restraint and Seclusion in Schools (Scotland) Bill - Stage 1 Report - Background to the Bill

It said that a significant proportion of parents that responded to the consultation offered personal accounts of their families’ experiences of the use of restraint and/or seclusion in Scottish schools which formed the basis of their support for the proposed bill and its aims.
Committee reports Date published: 19 December 2025

Stage 1 report on the Wellbeing and Sustainable Development (Scotland) Bill - Demonstrating compliance

While we did not scrutinise the NPF to determine the extent to which public bodies are meeting their existing duties, which is a concern, we note the Scottish Government's confirmation that key aspects of its reform of the NPF are to improve implementation and accountability. Recommendation: The Committee notes the evidence from Dr Max French that public bodies develop strategic plans and account for their actions “in the absence of clear statutory directives linked to a shared, long-term national vision”.
Committee reports Date published: 2 October 2025

Strengthening committees' effectiveness - Role of committee composition and remit in working culture

The Public Audit Committee is in a unique position in that they rarely take evidence from Scottish Government Ministers but Scottish Government Portfolio Accountable Officers or the Accountable Officer for a Public Body.
SPICe briefings Date published: 22 September 2025

Men's mental health in Scotland - Causes of gender differences in alcohol and drug harms

., Ziebland, S., & Hunt, K. (2013). Men’s accounts of depression: Reconstructing or resisting hegemonic masculinity?.
Committee reports Date published: 16 May 2025

The 2022/23 and 2023/24 audits of the Water Industry Commission for Scotland - Leadership changes since December 2023

An Interim Chief Executive and Accountable Officer was appointed on 20 March 2024, who at the time of writing this report, remains in place.
Committee reports Date published: 10 December 2024

Stage 1 Report on the Disability Commissioner (Scotland) Bill - Involvement of disabled people

We need to consider whether those things have been taken into account to make the bill truly meaningful.
SPICe briefings Date published: 6 December 2024

Scottish Budget 2025-26 - Carbon assessment

The methodology remains the same as the 2024-25 Budget, with the only updates to reflect the most recent greenhouse gas emissions estimates from ONS Environmental Accounts and forecast deflators from HM Treasury.

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