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To consider and report on the following (and any additional matter added under Rule 6.1.5A)—

(a) any accounts laid before the Parliament;

(b) any report laid before or made to the Parliament by the Auditor General for Scotland; and

(c) 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.

2. No member of the Scottish Government or junior Scottish Minister may be a member of the Committee and no member who represents a political party which is represented in the Scottish Government may be convener of the Committee.

Aims and objectives

Through its scrutiny of reports from the Auditor General for Scotland, including engaging with public and stakeholders, the Committee will make a difference to the quality of public services in Scotland by:

• maintaining an overview of how public money is being spent by the Scottish Government, and other public bodies (including colleges, police and fire services, and the NHS)

• holding public-sector leaders to account on how public funds have been spent by:
  • influencing public bodies to take appropriate action to implement the recommendations made by the Public Audit Committee and the Auditor General for Scotland
  • encouraging public bodies to publicly evidence how they will respond to recommendations, and the progress they have subsequently made

• driving continuous improvement across the public sector by:
  • taking a whole-systems approach to our scrutiny of audit reports, as well as scrutinising organisation-by-organisation issues reported to us
  • promoting good practice which is drawn to our attention

• co-ordinating our scrutiny with other committees so it adds value.

The Committee will keep these objectives under regular review.