Charles III William, Duke of Rothesay Swinney government The Rt Hon John Swinney MSP The Rt Hon John Swinney MSP Kate Forbes MSP Sixth session Alison Johnstone MSP Angela Constance MSP Dorothy Bain KC The Rt Hon Lord Carloway KC PC United Kingdom Parliament elections European Parliament elections Local elections Referendums Starmer ministry The Rt Hon Keir Starmer MP The Rt Hon Ian Murray MP 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 auditor general is a statutory appointment made by the Crown, on the recommendation of the Scottish Parliament.

[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.