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 Executive or the Parliament.
The Auditor General is responsible for securing the audit of the Scottish Executive 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:
• departments of the Scottish Executive eg, the Health Department