§ Lord Roberts of Conwyasked Her Majesty's Government:
What are the audit arrangements in Scotland corresponding to those proposed for Wales in the Public Audit (Wales) Bill. [H L215]
§ Lord Evans of Temple GuitingAudit arrangements in Scotland are governed by the provisions of the Scotland Act 1999 and the Public Finance and Accountability (Scotland) Act 2000 (PFA). The post of Auditor-General for Scotland was established under Section 69 of the Scotland Act and Audit Scotland was established under Section 10 of the PFA. The board of Audit Scotland consists of the Auditor-General, the chairman of the Accounts Commission and three other members. Audit Scotland supports the Auditor-General and the Accounts Commission to secure the audit of relevant accounts and to ensure that organisations spending public money in Scotland use it properly, efficiently and effectively.