The Auditor General for Scotland is the Parliament’s watchdog for ensuring propriety and value for money in the spending of public funds.
He is responsible for investigating whether public spending bodies achieve the best possible value for money and adhere to the highest standards of financial management.
He is independent and not subject to the control of any member of the Scottish Government or the Parliament.
The Auditor General is responsible for securing the audit of the Scottish Government and most other public sector bodies except local authorities and fire and police boards.
The following bodies fall within the remit of the Auditor General:
• directorates of the Scottish Government
• government agencies, eg the Scottish Prison Service, Historic Scotland
• NHS bodies
• further education colleges
• Scottish Water
• NDPBs and others, eg Scottish Enterprise.