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Auditor General
for Scotland

Auditor General for Scotland

About the post

Caroline Gardner started her term as Auditor General in July 2012. She is responsible for the audit of most public bodies, except local authorities, and her role is to help ensure that public money is spent properly, efficiently and effectively. She is independent and reports in public and to Scottish Parliament’s Public Audit Committee.

More about the Auditor General's role, duties and powers (PDF | 15KB)Opens in new window

Reporting to the parliament

The process

  1. The Auditor General's reports are laid in Parliament, prior to the Public Audit Committee's (PAC) consideration.
  2. The Auditor General, accompanied by staff, attends the PAC to present each report and answer any questions members of the Scottish Parliament (MSPs) may have about the audit findings.
  3. The PAC then decides how it wishes to proceed. It may call witnesses to provide evidence. These may be from the organisation audited, or from the Scottish Government.
  4. The PAC can choose to make its own report and recommendations, or otherwise.

About the Public Audit Committee (PAC)

The PAC is one of the Scottish Parliament’s mandatory committees. Its remit is to consider and report on:

  • any accounts laid before the Parliament
  • any report laid before or made to the Parliament by the Auditor General for Scotland
  • 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

View more information about the committee and its work hereOpens in new window.

Work programme

The Auditor General's work covers a wide range of issues including:

  • reports on matters arising from the annual audits
  • overviews
  • performance audit reports.

Many of the performance audit reports are joint reports, commissioned by the Auditor General and the Accounts Commission.