Public Audit Committee


About The Committee

The Committee's main area of work is consideration of reports from the Auditor General for Scotland (AGS). The AGS is responsible for scrutinising the expenditure and performance of directorates of the Scottish Government and public spending bodies such as NHS boards, FE colleges, police and fire services (the scrutiny of local councils falls within the responsibility of the Accounts Commission which reports to Scottish Ministers). Audit Scotland is the agency which carries out auditing work on behalf of the AGS.

The majority of AGS reports fall into two categories:

Section 23 reports - examine the economy, efficiency and effectiveness of the public sector.

Section 22 reports - concern the audit of accounts of individual public bodies.

The AGS gives evidence to the Committee on each report produced. The Committee can then take a range of actions such as noting the report, referring it to another committee for consideration, writing to the Accountable Officer of the body concerned, or conducting an inquiry.

The Committee meets on Wednesday mornings and public gallery seats can be booked in advance from Visitor Services. Committee proceedings are broadcast live via Parliament TV

The Committee's planned meeting dates from October to December 2014 are:

1 October, 8 October, 5 November, 19 November, 3 December and 17 December 2014.

Current Business

Committee Meetings

17th Public Audit Committee Meeting 2014

Date: 17th Meeting, Wednesday 05 November 2014

Location: The David Livingstone Room (CR6)

Section 23 report - NHS in Scotland 2013/14

Section 22 reports - The 2013/14 audit of NHS Highland, The 2013/14 audit of NHS Orkney

Section 23 report - NHS financial performance 2012/13; and Management of patients on NHS waiting lists - audit update

Section 22 report - The 2012/13 audit of North Glasgow College

Committee Reports

Read the latest report from the Public Audit Committee.

6th Report, 2014 (Session 4): Report on Reshaping care for older people