The Scottish Parliament: - Committees - Audit

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 departments of the Scottish Government and most other public spending bodies, with the exception of local authorities, and police and fire boards. Audit Scotland is the agency which carries out auditing work on behalf of the AGS.

The AGS briefs the committee on every report produced. Having received this briefing, the Committee can take a range of actions, including simply noting the report, seeking further clarification from the Accountable Officer of the body concerned or agreeing to conduct a committee inquiry.

Consideration of reports from the Auditor General for Scotland
The Committee has corresponded with the appropriate Accountable Officer in relation to most Auditor General for Scotland (AGS) reports. Details of the Audit Committee's consideration of the reports, along with relevant correspondence can be found on the Meeting Papers and Official Reports page. Section 23 reports Section 23 reports examine the economy, efficiency and effectiveness of the public sector.The Committee has considered the following section 23 AGS reports published in 2008: Day surgery in Scotland reviewing progress Review of palliative care services in Scotland Review of the new General Medical Services contract Review of major capital projects in Scotland Managing increasing prisoner numbers in Scotland A performance overview of sport in Scotland Financial overview of Scotland's colleges 2006/07 Improving the school estate A review of free personal and nursing care Section 22 reports Section 22 reports concern the audit of accounts of individual public bodies. The Committee has considered the following section 22 AGS reports published in 2008: The 2006/07 Audit of James Watt College The 2006/07 Audit of Kilmarnock College A list of AGS reports published in 2007 and considered by the Audit Committee is available on the Completed Business page.

Completed Business of the committee