Key audit themes


Key audit themes

The Public Audit and Post-legislative Scrutiny Committee scrutinises audits on an individual report basis. However, it has become increasingly frustrated that issues highlighted in audit reports by the Auditor General reappear in subsequent reports. The recurrence of the same issues is not limited to the audits of individual bodies or projects, however. The Committee continues to see the same themes arising in audit reports across the public sector.

Key audit themes report

Letter from the Permanent Secretary, Scottish Government to Convener, 6 November 2019 (1536KB pdf)


Leadership and workforce challenges in the NHS

Oral evidence session 5 March 2020

The Committee took evidence in a roundtable format from;

Professor June Andrews, Independent Health and Social Care Consultant; Dr David Caesar, Chair of Project Lift; Angiolina Foster, Chief Executive of NHS 24; Theresa Fyffe, Director Royal College of Nursing Scotland; Caroline Gardner, Auditor General for Scotland; Professor Paul Gray, Public Service, ethical leadership and governance, University of Glasgow; Dr Donald MacAskill, Chief Executive Officer, Scottish Care; Dr Lewis Morrison, Chair, British Medical Association Scotland; Carol Shepherd, Head of Scotland, Medacs Health Care Services. 

Please read the Official Report for 5 March 2020.

Meeting papers for 5 March 2020

Minutes from 5 March 2020

Meeting correspondence and follow-up 

Summary of Evidence - Leadership and workforce challenges: Health and social care sectors (167KB pdf) 

Follow-up letter from Acting Convener to witnesses, 30 October 2020 (124KB pdf) 


Responses to Acting Convener Letter


Auditor General for Scotland, 7 December 2020 (30KB pdf)

Dr Lewis Morrison, Chair BMA Scotland, 10 December 2020 (169KB pdf)

Angiolina Foster, Chief Executive NHS 24, 10 December 2020 (233KB pdf)

Royal College of Nursing Scotland, 11 December 2020 (144KB pdf)

Nicola Cotter, Head of General Medical Council Scotland, 11 December 2020 (211KB pdf)

Professor June Andrews, 17 December 2020 (80KB pdf)

Professor Paul Gray, 6 January 2021 (106KB pdf)

Dr Donald Macaskill, 6 January 2021 (186KB pdf)

Governance and Accountability

The roundtable session scheduled for 26 March has been postponed and will be rescheduled for a future meeting.

A session took place on 4 March 2021 with the Scottish Government entitled " Scottish Government support for public bodies" and details can be found at the foot of this page. 


Data collection and planning for outcomes

Oral evidence session 19 November 2020

The Committee took evidence in a hybrid meeting from:

Stephen Boyle, Auditor General for Scotland; Alex Hutchison, Director of the Data Collaborative for Children with UNICEF, the Data Lab; Linda Hutton, Research Team Manager, Citizens Advice Scotland; Dr Emma Miller, Senior Research Fellow, School of Social Work and Social Policy, University of Strathclyde, representing Personal Outcomes Network; Claire Sweeny, Director of Place and Wellbeing, Public Health Scotland; Jennifer Wallace, Head of Policy, Carnegie UK.

Please read the Official Report of 19 November 2020 

Meeting papers for 19 November 2020

Minutes from 19 November 2020

Meeting correspondence and follow-up

Letter from Convener to Director-General Scottish Exchequer, Scottish Government, 15 February 2021 (182KB pdf)

Letter from Director-General Scottish Exchequer, Scottish Government to Convener, 8 March 2021 (233KB pdf) 

Managing ICT Projects

IT Contractors Focus Group Session Note (186KB pdf)

Oral evidence session 3 December 2020

The Committee took evidence in a hybrid meeting from:

Sharon Fairweather, Director of Internal Audit and Assurance, Colin Cook, Director Digital and Nick Ford, Director of Scottish Procurement and Property, Scottish Government;

Followed by Stephen Boyle, the Auditor General for Scotland and Mark Roberts, Audit Director, Performance Audit and Best Value, Audit Scotland.

Please read the Official Report of 3 December 2020

Meeting papers for 3 December 2020

Minutes from 3 December 2020

Meeting correspondence and follow-up

Letter to Convener from Sharon Fairweather, Director for Internal Audit and Assurance, Scottish Government, 22 January 2021 (278KB pdf)

Committee Report - Managing public sector ICT projects

The Committee report, Managing public sector ICT projects can be found here

Scottish Government support for public bodies

Oral evidence session 4 March 2021


The Committee took evidence from Paul Johnston, Director-General for Education, Communities and Justice, Sharon Fairweather, Director of Internal Audit and Assurance and Catriona McLean, Deputy Director Public Sector Reform, Public and Third Sector, Scottish Government.

Please read the Official Report from 4 March 2021

Meeting papers for 4 March 2021

Minutes from 4 March 2021

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