Audit Scotland
Summary
Audit Scotland supports the Auditor General for Scotland (AGS) and the Accounts Commission for Scotland. The AGS is appointed by the Scottish Parliamentary Corporate Body (SPCB) for a single non-renewable 8-year term and can be removed only for cause on address of the Scottish Parliament. The AGS audits the Scottish Government, NHS Scotland, colleges, and bodies receiving Scottish public funds. Under the 2000 Act the AGS has statutory rights of access to documents and information. Reports are laid before the Scottish Parliament and published without prepublication review. Audit Scotland's budget is approved by the SPCB, insulating it from Scottish Government control.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 8 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Public Finance and Accountability (Scotland) Act 2000
- Citation
- 2000 asp 1
- Full text
- Full text of law →
Jurisdiction scope
Scottish Government, NHS Scotland, local authorities, further education colleges, and other bodies that spend Scottish public funds