Auditor General

The Auditor General for Scotland is responsible for the audit of most public bodies, except local authorities.

This includes directorates of the Scottish Government, government agencies, NHS bodies, further education colleges and most Non Departmental Public Bodies.

Following the service mergers carried out a result of The Police and Fire Reform (Scotland) Act 2012, the Auditor General is also responsible for auditing the Scottish Police Authority, and the Scottish Fire and Rescue Service.

The Auditor General reports in public to the Scottish Parliament’s Public Audit Committee. These sessions are broadcast live via the Scottish Parliament’s website.

The Auditor General is appointed by the Crown, on the recommendation of the Scottish Parliament. The independent post was created under the Scotland Act 1998, prior to devolution in 2000, to help ensure that public money is spent properly, efficiently and effectively.

Caroline Gardner is the current Auditor General, and Accountable Officer for Audit Scotland, and she started her term in July 2012. She has more than 25 years’ experience in audit, governance and financial management.

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