Auditor General for Scotland

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Incumbent
Stephen Boyle

since July 2020; 4 years ago (2020-07)

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; 24 years ago (2000-02)
Website| audit.scot/about-us/auditor-general
This article is part of a series within the
Politics of the United Kingdom on the

Politics of Scotland

The Crown

* The Monarch

Charles III

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* Heir apparent

William, Duke of Rothesay

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* Prerogative
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Executive

* Scottish Government

Swinney government

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* First Minister

The Rt Hon John Swinney MSP

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* Keeper of the Great Seal

The Rt Hon John Swinney MSP

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* Deputy First Minister

Kate Forbes MSP

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* Cabinet Secretaries
* Junior Ministers
* Scottish budget
* Taxation
* Directorates
* Executive agencies
* Public bodies
* State-owned enterprises
* Bute House
* St Andrew's House

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* International relations

Legislature

* Scottish Parliament

Sixth session

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* Presiding Officer

Alison Johnstone MSP

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* Primary legislation
* Statutory instrument
* Committees
* First Minister's Questions
* Standards Commission for Scotland
* Scotland Act 1998
* 2012 Act
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* Scottish Adjacent Waters Boundaries Order 1999
* EU Continuity Act 2020

Law and justice

* Cabinet Secretary for Justice

Angela Constance MSP

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* Lord Advocate

Dorothy Bain KC

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* Lord President

The Rt Hon Lord Carloway KC PC

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* Scots law
* Udal law
* Courts
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* Advocate General
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Elections and referendums

Scottish Parliament elections

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* Next

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Referendums

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* Scottish Parliament constituencies
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* Proposed second independence referendum
* Electoral system
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Scotland and the United Kingdom

* United Kingdom Government

Starmer ministry

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* Prime Minister

The Rt Hon Keir Starmer MP

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* Secretary of State for Scotland

The Rt Hon Ian Murray MP

* * *

* Scottish devolution
* Treaty of Union
* House of Commons
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* Scotland Office
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* Scottish Grand Committee
* Interministerial Standing Committee
* Barnett formula
* Reserved matters
* Sewel motion

Administration

* Council areas
* History
* Sheriffdoms
* Community councils
* Lieutenancy areas
* Convention of Scottish Local Authorities

* Category
* Scotland portal

* Other countries

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The auditor general for Scotland (AGS) is the public official in charge of the Audit Scotland, the body responsible for auditing most of Scotland's public bodies, except local authorities. The auditor general oversees the scrutiny of how public money is spent by the directorates of the Scottish Government, government agencies, NHS Scotland, further education colleges and most Non Departmental Public Bodies. The current auditor general is Stephen Boyle.

## History and responsibilities

[edit]

The auditor general is a statutory appointment made by the Crown, on the recommendation of the Scottish Parliament.

The post was created under section 69 of the Scotland 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. The Police 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 the Scottish Police Authority, and the Scottish Fire and Rescue Service.[2]

## List of auditors general

[edit]

* Robert Black (February 2000 to July 2012)[3]
* Caroline Gardner (July 2012 to July 2020)[4]
* Stephen Boyle (July 2020 for 8-year term)

## See also

[edit]

* Auditor general
* Comptroller
* Comptroller and Auditor General (United Kingdom)
* Auditor General for Wales
* Comptroller and Auditor General for Northern Ireland

## References

[edit]

1. ^ "Topics: Public Sector: Finance: Scottish Public Finance Manual: Auditor General for Scotland". Scottish Government. May 2011. Retrieved 28 January 2015.
2. ^ "About us: Auditor General". Audit Scotland. Retrieved 28 December 2015.
3. ^ "Auditor General Robert Black announces his retirement". BBC News. 6 October 2011.
4. ^ "Appointment of first female auditor general to be approved". STV News. 29 March 2012. Retrieved 28 December 2015.

## External links

[edit]

* Official website

* v
* t
* e

Scottish Parliamentary Corporate Body

* Auditor General
* Public Services Ombudsman
* Biometrics Commissioner
* Information Commissioner
* Commissioner for Children and Young People
* Human Rights Commission
* Commissioner for Ethical Standards in Public Life
* Standards Commission

* v
* t
* e

Economy of Scotland

* History
* Economy of the United Kingdom

Companies|

* List of companies
* State-owned companies

Finance|

* Taxation
* Business rates
* International Financial Services District

Banking|

| Scotland|

* Bank of Scotland
* Royal Bank of Scotland
* Clydesdale Bank
* Banking and finance
* List of banks in Scotland

|

UK-wide|

* Bank of England
* Royal Mint
* Other commercial banks

Policy|

| UK-wide|

* Currency
* Banknotes
* Bank of England
* Governor of the Bank of England
* UK-wide Taxation
* Barnett formula
* UK Budget
* Company law
* Competition and Markets Authority
* Department for Business and Trade
* Financial Conduct Authority
* Gilts
* HM Revenue and Customs
* HM Treasury
* Chancellor of the Exchequer
* Debt Management Office
* Monetary Policy Committee
* Office for Budget Responsibility
* UK Statistics Authority
* UK Trade & Investment

|

Scotland-specific|

* Scottish Government
* Cabinet Secretary for Finance
* Revenue Scotland
* Government Expenditure and Revenue Scotland
* Scottish Parliament
* Committees of the Scottish Parliament
* Finance and Public Administration
* Public Audit
* Scots law
* Scottish devolution
* Audit Scotland
* Auditor General
* Scottish Enterprise
* Scottish Council for Development and Industry
* Council of Economic Advisers
* Advisory Council for Economic Transformation

Localised|

* Tourism
* Transport
* Aberdeen
* Edinburgh
* Glasgow

People
and labour|

* Billionaires
* Businesspeople
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* Business schools
* Adam Smith School of Economics and Finance
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* Demography
* UK Labour law
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* UK Minimum wage
* Pensions
* Trades unions
* Scottish Trades Union Congress
* Unemployment

Sectors|

* Brands
* Innovations
* Renewable energy
* ScottishPower
* Energy policy of Scotland
* Local Energy Scotland
* Wave Energy Scotland
* Oil industry
* North Sea oil
* Food and drink
* Cuisine
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* Agriculture
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* Manufacturing
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* Education
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* Media
* Cinema
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* Healthcare
* Housing and construction
* Architecture
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* Silicon Glen
* Tourism
* VisitScotland
* Transport
* Scotch whisky
* Space industry

Theory|

* Economic impacts
* COVID-19
* Brexit
* Recessions
* Economic proposals
* Full fiscal autonomy
* Full independence
* Union dividend
* Theorists

Scotland portal

* Category
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