Section 22 reports

calendar and pen

Section 22 reports are prepared by the Auditor General if any specific concerns or issues have been raised in the audit of one of the public bodies for which he is responsible. This is done under Section 22 of the Public Finance and Accountability (Scotland) Act 2000.

The issues covered by Section 22 reports will depend on what the auditor has highlighted in their audit, but they could include areas such as financial management or governance.


Reports issued under Section 22

The 2022/23 audit of NHS Forth Valley

Published 05 December 2023

NHS Forth Valley has responded well since the Scottish Government took formal oversight of the board’s work. But it is critical that the board continues to make progress.

An error was identified in paragraph 10 of the report and a date...