Auditor General for Scotland | |
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![]() Flag of Scotland | |
Incumbent since July 2020; 4 years ago (2020-07)Stephen Boyle | |
Member of | Audit Scotland |
Reports to | Scottish Parliament |
Nominator | Scottish Parliament |
Appointer | Monarch of the United Kingdom |
Term length | 8 years |
Constituting instrument | Scotland Act 1998 |
Inaugural holder | Robert Black |
Formation | February 2000; 25 years ago (2000-02) |
Website | audit |
Theauditor general for Scotland (AGS) is the public official in charge of theAudit Scotland, the body responsible for auditing most ofScotland's public bodies, exceptlocal authorities. The auditor general oversees the scrutiny of how public money is spent by thedirectorates of the Scottish Government,government agencies,NHS Scotland,further education colleges and mostNon Departmental Public Bodies. The current auditor general is Stephen Boyle.
The auditor general is a statutory appointment made bythe Crown, on the recommendation of theScottish Parliament.
The post was created under section 69 of theScotland Act 1998.[1] The main functions of the AGS are set out under section 70 of the Scotland Act and further provided for under the Public Finance and Accountability (Scotland) Act 2000. ThePolice and Fire Reform (Scotland) Act 2012 legislated for mergers of some emergency service bodies, and also for the auditor general to become responsible for auditing theScottish Police Authority, and theScottish Fire and Rescue Service.[2]