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Published by The Scottish Parliamentary Corporate Body
Legacy Report of the Public Audit Committee, Session 6
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Published: Wednesday 25 Mar 2026 (PAS062026R03)
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Foreword by the Convener
Background
Session 6 statistics
Committee meetings and reports
Audit Scotland reports
Impact and improvement
Implementing recommendations
Use of progress reports
Key audit themes
Scottish Government support for sponsored bodies
Board recruitment
Data collection
Financial and performance reporting
New vessels for the Clyde and Hebrides and Ferguson Marine Port Glasgow (Holdings) Limited
Forensic analysis of funds provided to Ferguson Marine Engineering Limited
Historic Environment Scotland
Scottish Canals
Scottish National Investment Bank
Scottish Prison Service
Flooding in communities: Moving towards resilience
Scottish Public Pensions Agency
Best value in policing: Joint Best Value audit of policing in Scotland
Scotland's colleges
NHS in Scotland
NHS Tayside
Delayed discharges: A symptom of the challenges facing health and social care
National Fraud Initiative
Administration of Scottish income tax
Scottish Government Consolidated Accounts
Strategic Commercial Assets Division
Lochaber Aluminium Smelter
Cairngorm funicular railway
Future reporting
Written authorities
Updates
Major capital projects
Investing in Scotland’s infrastructure
Major ICT projects
Settlement agreements
AGS future work programme
Ways of working
Whistleblowers
Working with other committees
Working with other Public Accounts Committees
Frequency and day of meeting
Size and composition of Committee
Audit Scotland outputs and referrals
Business planning days
Sources
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Audit Scotland. (2026). Audit Scotland's Budget Proposal 2026/27. Retrieved from
https://www.parliament.scot/-/media/files/scottish-commission-for-public-audit/2025/audit-scotland_2026_27-budget-proposal_final.pdf
Public Audit and Post-legislative Scrutiny Committee, Scottish Parliament. (2021, March 15). Legacy report, Session 5. Retrieved from
https://digitalpublications.parliament.scot/Committees/Report/PAPLS/2021/3/15/4f0f838b-3e50-479a-8721-621037bca0a0
Auditor General for Scotland/ Accounts Commission. (2024). Impact monitoring and evaluation report 2024. Retrieved from
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Audit Scotland. (2025). Our impact: Monitoring and evaluation report 2025 . Retrieved from
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Public Audit Committee, Scottish Parliament. (2024, December). The 2023/24 audit of the Water Industry Commission for Scotland. Retrieved from
https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-public-audit-committee/business-items/the-202324-audit-of-the-water-industry-commission-for-scotland
Public Audit Committee, Scottish Parliament. (2024, September 23). The 2022/23 audit of the Scottish Prison Service: Correspondence from the Convener to Neil Rennick, Director-General Education and Justice, Scottish Government. Retrieved from
www.parliament.scot/-/media/files/committees/public-audit-committee/correspondence/2024/the-202223-audit-of-sps-pac-to-sg-23-sept-2024.pdf
Public Audit Committee, Scottish Parliament. (2024, June 10). The 2022/23 audit of the Scottish Prison Service. Retrieved from
https://bprcdn.parliament.scot/published/PA/2024/6/10/ce9be3b7-008f-4d72-9ff1-1b174bfe0c60/PAC062024R3.pdf
Public Audit and Post-legislative Scrutiny Committee, Session 5. (2019, September 1). Key audit themes. Retrieved from
https://digitalpublications.parliament.scot/Committees/Report/PAPLS/2019/9/1/Key-audit-themes
Public Audit Committee. (2021). Scottish Government Relationships with Public Bodies. Retrieved from
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Scottish Government. (2022, February 28). Scottish Government relationships with public bodies: progress review. Retrieved from
https://www.gov.scot/publications/progress-review-scottish-government-relationships-public-bodies/
Public Audit Committee. (2025, May 16). The 2022/23 and 2023/24 audits of the Water Industry Commission for Scotland. Retrieved from
https://bprcdn.parliament.scot/published/PA/2025/5/16/4ac62b4b-6b4b-4bc3-950c-4cfc183a3019/PAS062025R01.pdf
Auditor General for Scotland. (2025, October 30). The 2024/25 audit of the Scottish Government Consolidated Accounts . Retrieved from
https://audit.scot/uploads/2025-10/s22_251030_scottish_consolidated.pdf
Auditor General for Scotland. (2025, May 28). NHS in Scotland: Spotlight on governance . Retrieved from
https://audit.scot/uploads/2025-05/nr_250528_NHS_spotlight_on_governance.pdf
Auditor General for Scotland/ Accounts Commission. (2025, October 8). Improving care experience: Delivering The Promise. Retrieved from
https://audit.scot/uploads/2025-10/nr_251008_improving_care_experience.pdf
Auditor General for Scotland/ Accounts Commission. (2023, September 13). Adult mental health. Retrieved from
https://audit.scot/uploads/docs/report/2023/nr_230913_adult_mental_health.pdf
Audit Scotland. (2025, March 27). General practice: Progress since the 2018 General Medical Services contract. Retrieved from
https://audit.scot/uploads/2025-03/nr_250327_general_practice.pdf
Auditor General for Scotland. (2023, May 25). Criminal courts backlog. Retrieved from
https://audit.scot/uploads/docs/report/2023/nr_230525_criminal_courts_backlog.pdf
Public Audit Committee, Scottish Parliament . (2022). New Vessels for the Clyde and Hebrides: Arrangements to deliver vessels 801 and 802. Retrieved from
https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-public-audit-committee/business-items/new-vessels-for-the-clyde-and-hebrides-arrangements-for-the-delivery-of-vessels-801-and-802
Public Audit Committee, Scottish Parliament. (2023). The 2021/22 audit of Ferguson Marine Port Glasgow (Holdings) Limited. Retrieved from
https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-public-audit-committee/business-items/the-2021-22-audit-of-ferguson-marine-port-glasgow-holdings-limited
Public Audit Committee, Scottish Parliament. (2024). The 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited. Retrieved from
https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-public-audit-committee/business-items/the-202324-audit-of-ferguson-marine-port-glasgow-holdings-limited
Public Audit Committee, Scottish Parliament. (2023, March 23). New vessels for the Clyde and Hebrides: Arrangements to deliver vessels 801 and 802. Retrieved from
https://digitalpublications.parliament.scot/Committees/Report/PA/2023/3/23/188d79ee-ae6c-4616-af33-00be2610fb10
Public Audit Committee, Scottish Parliament. (2025, July 4). The 2023/24 audit of Ferguson Marine (Port Glasgow) Holdings Limited. Retrieved from
https://bprcdn.parliament.scot/published/PA/2025/7/4/7365e4e4-f5ce-4b14-8230-bdcff9f8c33d/PAS062025R03.pdf
Auditor General for Scotland. (2025, December 18). Correspondence to the Convener - Late Annual reports and accounts and section 22 update. Retrieved from
www.parliament.scot/-/media/files/committees/public-audit-committee/correspondence/2025/251218_late-audits-and-s22-followups-ags-to-pac.pdf
Auditor General for Scotland. (2023, November 8). Correspondence to the Convener - Ferguson Marine Port Glasgow (Holdings) Limited: Further audit work update, November 2023. Retrieved from
www.parliament.scot/-/media/files/committees/public-audit-committee/correspondence/2023/fmpg-ags-to-pac-8-nov-2023.pdf
Scottish Government. (2026, March 3). Investing in Ferguson Marine. Retrieved from
https://www.gov.scot/news/investing-in-ferguson-marine/
Auditor General for Scotland. (2023, August 21). Correspondence to the Convener - Undertaking a forensic analysis of FMEL’s financial records. Retrieved from
www.parliament.scot/-/media/files/committees/public-audit-committee/correspondence/2023/new-vessels-ags-to-pac-21-aug-2023.pdf
Deputy First Minister and Cabinet Secretary for Economy and Gaelic, Scottish Government. (2024, May 30). Correspondence to NZET Committee and Public Audit Committee - Examination of Ferguson Marine Engineering Ltd’s (FMEL) financial data. Retrieved from
www.parliament.scot/-/media/files/committees/public-audit-committee/correspondence/2024/fmpg-fmel-records-dfm-to-pac-nzet-30-may-2024.pdf
Auditor General for Scotland. (2024, July 1). Correspondence to the Convener - Examination of Ferguson Marine Engineering Ltd’s (FMEL) financial data . Retrieved from
www.parliament.scot/-/media/files/committees/public-audit-committee/correspondence/2024/fmel-records-ags-to-pac-1-july-2024.pdf
Director of Economic Development, Scottish Government. (2025, November 5). Correspondence to the Convener - REPORT ON THE ACCOUNTS OF FMEL. Retrieved from
www.parliament.scot/-/media/files/committees/public-audit-committee/correspondence/2025/progress-on-fmel-accounts-forensic-investigation-5-november-2025.pdf
Auditor General for Scotland. (2025, December 16). The 2024/25 audit of Historic Environment Scotland. Retrieved from
https://audit.scot/publications/the-202425-audit-of-historic-environment-scotland
Public Audit Committee. (2026, March 2). Correspondence from the Convener to Convener of Constitution, Europe, External Affairs and Culture Committee. Retrieved from
https://www.parliament.scot/-/media/files/committees/public-audit-committee/correspondence/2026/hes-pac-to-ceeac-committee-2-march-2026.pdf
Public Audit Committee. (2026, March 2). Correspondence from the Convener to the Permanent Secretary to the Scottish Government. Retrieved from
https://www.parliament.scot/-/media/files/committees/public-audit-committee/correspondence/2026/hes-pac-to-scottish-government-2-march-2026.pdf
Public Audit Committee. (2022). The 2020/21 audit of Scottish Canals. Retrieved from
https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-public-audit-committee/business-items/the-2020-21-audit-of-scottish-canals
Public Audit Committee. (2023). The 2021/22 audit of Scottish Canals. Retrieved from
https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-public-audit-committee/business-items/the-202122-audit-of-scottish-canals
Public Audit Committee. (2023, October 3). Correspondence from the Convener to the Chief Executive, Scottish Canals. Retrieved from
https://www.parliament.scot/-/media/files/committees/public-audit-committee/correspondence/2023/scottish-canals-pac-to-scottish-canals-3-oct-2023.pdf
Auditor General for Scotland. (2025, May 15). Scottish National Investment Bank. Retrieved from
https://audit.scot/uploads/2025-05/nr_250515_scottish_national_investment_bank.pdf
Deputy First Minister and Cabinet Secretary for Economy and Gaelic, Scottish Government. (2025, December 16). Correspondence to the Convener and Convener of Economy and Fair Work Committee - Performance review of the Scottish National Investment Bank . Retrieved from
www.parliament.scot/-/media/files/committees/public-audit-committee/correspondence/2025/snib-performance-review-dfm-to-efwc-pac-16-december-2025.pdf
Public Audit Committee. (2024, June 10). The 2022/23 audit of the Scottish Prison Service. Retrieved from
https://digitalpublications.parliament.scot/Committees/Report/PA/2024/6/10/ce9be3b7-008f-4d72-9ff1-1b174bfe0c60#Introduction
Auditor General for Scotland. (2023, December 12). The 2022/23 audit of the Scottish Prison Service. Retrieved from
https://audit.scot/uploads/docs/report/2023/s22_231212_scottish_prison_service.pdf
Auditor General for Scotland/ Accounts Commission. (2025, August 28). Flooding in communities: Moving towards flood resilience. Retrieved from
https://audit.scot/publications/flooding-in-communities-moving-towards-flood-resilience
Auditor General for Scotland. (2025). Auditor General for Scotland Draft Work Programme. Retrieved from
www.parliament.scot/-/media/files/committees/public-audit-committee/correspondence/2025/ags-work-programme.pdf
Auditor General for Scotland. (2026, February 5). The 2024/25 audit of the Scottish Public Pensions Agency. Retrieved from
https://audit.scot/publications/the-202425-audit-of-the-scottish-public-pensions-agency
Official Report, Public Audit Committee. (2026, February 18). Official Report 18 February 2026. Retrieved from
https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=20096
Finance and Public Administration Committee, Scottish Parliament. (2025). McCloud remedy - scrutiny of the Scottish Public Pensions Agency. Retrieved from
https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-finance-and-public-administration-committee/business-items/mccloud-remedy-scrutiny-of-the-scottish-public-pensions-agency
Auditor General for Scotland/ HM Inspectorate of Constabulary in Scotland. (2026, January 22). Best Value in policing: Joint Best Value audit of policing in Scotland. Retrieved from
https://audit.scot/publications/best-value-in-policing-joint-best-value-audit-of-policing-in-scotland
Auditor General for Scotland. (2025, December 4). NHS in Scotland: Finance and performance. Retrieved from
https://audit.scot/uploads/2025-11/nr_251204_NHS_in_Scotland_2025.pdf
Public Audit Committee, Scottish Parliament. (2025, November). The 2024/25 audit of NHS Ayrshire and Arran. Retrieved from
https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-public-audit-committee/business-items/the-202425-audit-of-nhs-ayrshire-and-arran
Public Audit Committee, Scottish Parliament. (2025, November). The 2024/25 audit of NHS Grampian. Retrieved from
https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-public-audit-committee/business-items/the-202425-audit-of-nhs-grampian
Public Audit Committee, Scottish Parliament. (2022, January). The 2020/21 audit of NHS Highland. Retrieved from
https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-public-audit-committee/business-items/the-2020-21-audit-of-nhs-highland
Public Audit Committee, Scottish Parliament. (2025, December 10). The 2024/25 audit of NHS Tayside. Retrieved from
https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-public-audit-committee/business-items/the-202425-audit-of-nhs-tayside
Chief Executive, NHS Tayside. (2026, February 26). Correspondence to the Convener - The 2024/25 audit of NHS Tayside. Retrieved from
www.parliament.scot/-/media/files/committees/public-audit-committee/correspondence/2026/nhs-tayside-to-pac-17-feb-2026.pdf
Auditor General for Scotland/ Accounts Commission. (2026, January 8). Delayed discharges: A symptom of the challenges facing health and social care. Retrieved from
https://audit.scot/publications/delayed-discharges-a-symptom-of-the-challenges-facing-health-and-social-care
Audit Scotland. (2024, August 15). The National Fraud Initiative in Scotland 2024. Retrieved from
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Public Audit Committee, Scottish Parliament. (2026, January). Administration of Scottish income tax 2024/25. Retrieved from
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Auditor General for Scotland. (2025, October 30). The 2024/25 audit of the Scottish Government Consolidated Accounts . Retrieved from
https://audit.scot/uploads/2025-10/s22_251030_scottish_consolidated.pdf
Director-General Economy, Scottish Government. (2025, November 25). Correspondence to the Convener - Strategic Commercial Assets – Transparency Review. Retrieved from
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Director-General Economy, Scottish Government. (2026, February 27). Correspondence to the Convener - Transparency Review – Shareholder Authorisations . Retrieved from
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Public Audit Committee. (2026, March 24). Scottish Government's approach to financial interventions: Lochaber Aluminium Smelter. Retrieved from
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Public Audit Committee, Scottish Parliament. (2026, February 24). Cairngorm funicular railway. Retrieved from
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Public Audit Committee, Scottish Parliament. (2023, May 16). Accountable Officer Written Authority: Completion of vessel 802. Retrieved from
https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-public-audit-committee/business-items/accountable-officer-written-authority-completion-of-vessel-802
Public Audit Committee, Scottish Parliament. (2026, March 3). Accountable Officer Written Authority: Ardrossan Harbour Port Purchase. Retrieved from
https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-public-audit-committee/business-items/accountable-officer-written-authority-ardrossan-harbour-port-purchase
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Scottish Government. (2026). Infrastructure investment - Government finance. Retrieved from
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Public Audit Committee, Scottish Parliament. (2021). Major ICT Projects. Retrieved from
https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-public-audit-committee/business-items/major-ict-projects
Public Audit Committee, Scottish Parliament. (2021). Settlement Agreements. Retrieved from
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Public Audit Committee, Scottish Parliament. (2025). The Auditor General for Scotland's Work Programme April 2025 to March 2026. Retrieved from
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Public Audit Committee, Scottish Parliament. (2025, March 28). Corrspondence from the Convener to the Convener of the Standards, Procedures and Public Appointments Committee - Consultation on Committee Effectiveness Inquiry. Retrieved from
/www.parliament.scot/-/media/files/committees/public-audit-committee/correspondence/2025/committee-effectiveness-inquiry-pac-to-sppa-28-mar-2025.pdf
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