Audit Scotland

Audit Scotland is the independent public spending watchdog for Scotland, established by the Public Finance and Accountability (Scotland) Act 2000. Based in Edinburgh, it audits the Scottish Government, its agencies, and over 200 public bodies, including local authorities, NHS boards, and universities. The organisation reports to the Scottish Parliament and the public on how public money is spent, providing assurance and recommendations. Audit Scotland is known for its independence, transparency, and commitment to improving public services, aiming to ensure accountability, value for money, and good governance across the Scottish public sector.