Auditor General

Auditor General

The Auditor General for Scotland is responsible for the audit of all public bodies except local authorities.

This includes the Scottish Government, government agencies, NHS bodies, police and fire, further education colleges and most non-departmental public bodies.

The Auditor General reports in public to the Public Audit Committee. These sessions are broadcast live via the Scottish Parliament’s website.

Auditor General

The Auditor General is appointed by the Crown, on the recommendation of the Scottish Parliament. The independent post was created under the Scotland Act 1998 to help ensure that public money is spent properly, efficiently and effectively. 

Stephen Boyle started his term as Auditor General in July 2020, and he is also the accountable officer for Audit Scotland. He is committed to public services that improve the lives of Scotland’s people. He has over 20 years’ experience in audit, governance and financial management, and is a qualified accountant and a fellow of the Chartered Institute of Public Finance and Accountancy.

Recent report

Scotland's colleges faced growing financial strain in 2024/25, with a rising number reliant on cash advances from the Scottish Funding Council.

Download a transcript of this video

Read more about the Scotland's colleges 2026 report.

Blog

Attention to detail a must for public service reform

Attention to detail a must for public service reform

Is Scotland serious about public service reform? There's no question that the Scottish Government has upped the ante.

Since well before May's election, the language of ministers has focused on putting reform "at the heart of government".

Read this blog in full