Audit of higher education in Scottish universities



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Audit of higher education in Scottish universities

Prepared by Audit Scotland

July 2016

Auditor General for Scotland

The Auditor General’s role is to:

appoint auditors to Scotland’s central government and NHS bodies

examine how public bodies spend public money

help them to manage their finances to the highest standards

check whether they achieve value for money.

The Auditor General is independent and reports to the Scottish Parliament on the performance of:

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 Police Authority, Scottish Fire and Rescue Service.

You can find out more about the work of the Auditor General on our website: www.audit-scotland.gov.uk/about/ags

Audit Scotland is a statutory body set up in April 2000 under the Public Finance and Accountability (Scotland) Act 2000. We help the Auditor General for Scotland and the Accounts Commission check that organisations spending public money use it properly, efficiently and effectively.




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