A quick guide to the Auditor General, Accounts Commission and Audit Scotland

A Quick Guideto the Auditor General, Accounts Commissionand Audit Scotland2Around 200 public bodies in Scotland spend more than Audit Scotland We help the Auditor General and the Accounts Commission check that £36 billion of public money each year. These include organisations spending public money use it properly, efficiently and effectively. Scottish Government, local councils and NHS bodies.We do this by carrying out performance studies and producing annual audit reports on public bodies. We cover over 200 organisations including:• 73 central government bodies (Scottish Government, non-departmental public The duty of the Auditor General and the Accounts Commission is to help bodies and others)make sure that public money is spent properly, efficiently and effectively. • 23 NHS bodies• 32 councils Our role in Audit Scotland is to provide the Auditor General and the • 45 joint boards and committees (including police and fire and rescue services)• 37 further education colleges Accounts Commission with the services they need to carry out their duties.• Scottish Water. Audit Scotland staff and firms of auditors appointed by us carry out the audits. They check whether the organisations:Scottish Scottish ministers Parliament • manage their finances to the highest standards • achieve the best possible value for public money. Three principles guide our workAudit Scotland arranges the auditAccounts Auditor • Auditors are independent of the organisations ...