Chamber and committees

Public Audit Committee

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

the Scottish Government, and
other public bodies (including colleges, police and fire services and the NHS).

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Next meeting of the committee

Details of the next meeting are not available yet.

Dates for future meetings

The Public Audit Committee usually meets weekly on Wednesdays.

Previous meetings of the committee

See all meetings of the committee

Work of the Committee

Work of the Committee: Current work

Accountable Officer Written Authority: Completion of vessel 802

Administration of Scottish income tax 2024/25

Best Value in policing: Joint Best Value audit of policing in Scotland

Delayed discharges: A symptom of the challenges facing health and social care

Early learning and childcare: Progress on delivery of the 1,140 hours expansion

Financial sustainability and taxes

Flooding in communities: Moving towards flood resilience

Investing in Scotland's Infrastructure

NHS in Scotland 2025: Finance and performance

Our impact: Monitoring and evaluation report 2025

Replacement European Union Funds: Future audit and accountability arrangements

Scottish Government Relationships with Public Bodies

The 2021/22 audit of Ferguson Marine Port Glasgow (Holdings) Limited

The 2021/22 audit of South Lanarkshire College

The 2022/23 audit of Lews Castle College

The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited

The 2024/25 audit of Historic Environment Scotland

The 2024/25 audit of NHS Ayrshire and Arran

The 2024/25 audit of NHS Grampian

The 2024/25 audit of NHS Tayside

The 2024/25 audit of the Scottish Government Consolidated Accounts

The 2024/25 audit of the Scottish Public Pensions Agency

The Auditor General for Scotland's Work Programme April 2025 to March 2026

The National Fraud Initiative in Scotland 2024

Work of the Committee: Completed work

Additional support for learning

Administration of Scottish income tax 2020/21

Administration of Scottish income tax 2021/22

Administration of Scottish income tax 2022/23

Administration of Scottish income tax 2023/24

Child and Adolescent Mental Health Services

Community Justice: Sustainable alternatives to custody

Community empowerment: Covid-19 update

Covid-19: Vaccination Programme

Drug and Alcohol Services: An update

Fiscal sustainability and reform in Scotland

General practice: Progress since the 2018 General Medical Services contract

How the Scottish Government is set up to deliver climate change goals: Governance and risk management arrangements for net zero targets and adaptation outcomes

Improving care experience: Delivering The Promise

Improving outcomes for children and young people through school education

NHS in Scotland 2024: Finance and performance

NHS in Scotland: Spotlight on governance

National Fraud Initiative 2022

National Strategy for Economic Transformation

New Vessels for the Clyde and Hebrides: Arrangements to deliver vessels 801 and 802

Scotland's Financial response to Covid-19 and Scotland's economy: Supporting businesses through the Covid-19 pandemic

Scotland's public finances: Challenges and risks

Scottish National Investment Bank

Social Security: Progress on implementing the devolved benefits

Sustainable transport: Reducing car use

The 2020/ 21 audit of the Crofting Commission

The 2020/21 audit of Bòrd na Gàidhlig

The 2020/21 audit of NHS Highland

The 2020/21 audit of NHS National Services Scotland: Response to the Covid-19 pandemic

The 2020/21 audit of National Records of Scotland

The 2020/21 audit of Scottish Canals

The 2020/21 audit of Scottish Government Consolidated Accounts

The 2020/21 audit of South Lanarkshire College

The 2020/21 audit of the Commissioner for Ethical Standards in Public Life in Scotland

The 2020/21 audit of the Scottish Environment Protection Agency

The 2021/22 audit of National Records of Scotland

The 2021/22 audit of Scottish Canals

The 2021/22 audit of the Crofting Commission

The 2021/22 audit of the Ethical Standards Commissioner in Public Life in Scotland

The 2021/22 audit of the Scottish Government Consolidated Accounts

The 2022/23 audit of Forth Valley College

The 2022/23 audit of NHS Forth Valley

The 2022/23 audit of the Scottish Government Consolidated Accounts

The 2022/23 audit of the Scottish Prison Service

The 2022/23 audit of the Water Industry Commission for Scotland

The 2023/24 audit of UHI Perth

The 2023/24 audit of the Scottish Government Consolidated Accounts

The 2023/24 audit of the Water Industry Commission for Scotland

The Auditor General for Scotland's Work Programme April 2023 - March 2025

The Auditor General for Scotland's Work Programme: April 2024 to March 2025

Work of the Committee: Correspondence

Correspondence

Public Audit Committee

The 2024/25 audit of NHS Tayside: NHS Tayside response, February 2026

17 February 2026

Correspondence to the Convener from Nicky Connor, Chief Executive, NHS Tayside, 17 February 2026

Public Audit Committee

The 2024/25 audit of the Scottish Public Pensions Agency: SPPA to FPAC

17 February 2026

Correspondence from the Scottish Public Pensions Agency to Kenneth Gibson MSP, Convener Finance and Public Administration Committee, 17 February 2026

Public Audit Committee

The 2024/25 audit of the Scottish Public Pensions Agency: Scottish Government to FPAC

17 February 2026

Correspondence from Ivan McKee, Minister for Public Finance, Scottish Government to Kenneth Gibson MSP, Convener Finance and Public Administration Committee, 17 February 2026

See all of this committee's correspondence

Work of the Committee: Official Reports of meetings

Official Reports of meetings

Public Audit Committee

Meeting date: Wednesday, June 25, 2025

Decision on Taking Business in Private, “Scottish National Investment Bank”

Public Audit Committee

Meeting date: Wednesday, June 18, 2025

Decision on Taking Business in Private, “General practice: Progress since the 2018 General Medical Services contract”

Public Audit Committee

Meeting date: Wednesday, June 11, 2025

Decision on Taking Business in Private, “NHS in Scotland: Spotlight on governance”

Public Audit Committee

Meeting date: Wednesday, June 4, 2025

Decision on Taking Business in Private, Section 22 Report: “The 2022/23 audit of Forth Valley College”

Public Audit Committee

Meeting date: Wednesday, May 28, 2025

Decision on Taking Business in Private, “Scottish National Investment Bank”

Public Audit Committee

Meeting date: Wednesday, May 21, 2025

Decision on Taking Business in Private, Scottish Government Strategic Commercial Assets Division

Public Audit Committee

Meeting date: Wednesday, May 14, 2025

Interests, Decision on Taking Business in Private, “General practice: Progress since the 2018 General Medical Services contract”

Public Audit Committee

Meeting date: Wednesday, May 7, 2025

Decision on Taking Business in Private, Additional Support for Learning

Public Audit Committee

Meeting date: Wednesday, April 30, 2025

Decision on Taking Business in Private, Auditor General for Scotland (Work Programme)

Public Audit Committee

Meeting date: Wednesday, April 23, 2025

Decision on Taking Business in Private, “Sustainable transport: Reducing car use”

See all of this committee's Official Reports

Work of the Committee: Reports

Committee reports

Cairngorm funicular railway

Published: 24 February 2026

The 2023/24 audit of Ferguson Marine (Port Glasgow) Holdings Limited

Published: 04 July 2025

This report sets out the Public Audit Committee's scrutiny of the Auditor General for Scotland's section 22 report on the 2023/24 audit of Ferguson Marine (Port Glasgow) Holdings Limited.

Annual Report 2024-25

Published: 30 May 2025

The Annual Report for the Public Audit Committee covering the period 13 May 2024 to 12 May 2025.

See all of this committee's reports

Work of the Committee: Committee Remit

To consider and report on the following (and any additional matter added under Rule 6.1.5A)—

any accounts laid before the Parliament;
any report laid before or made to the Parliament by the Auditor General for Scotland; and
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.