{{Use British English|date=July 2017}} {{Use dmy dates|date=May 2026}} {{Infobox official post |post = Auditor General for Scotland |flag = Flag of Scotland.svg |flagsize = 110px |flagborder = yes |flagcaption = Flag of Scotland |incumbent = Stephen Boyle |incumbentsince = {{start date and age|2020|7}} |member_of = Audit Scotland |nominator = Scottish Parliament |appointer = Monarch of the United Kingdom |reports_to = Scottish Parliament |constituting_instrument = [http://www.legislation.gov.uk/ukpga/1998/46 Scotland Act 1998] |termlength = 8 years |formation = {{start date and age|2000|2}} |inaugural = Robert Black |website = {{URL|https://audit.scot/about-us/auditor-general}} }} {{PoliticsScotland}}
The '''auditor general for Scotland''' ('''AGS''') is the public official in charge of the Audit Scotland, the body responsible for auditing most of Scottish 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.
==Overview== 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.<ref>{{cite web |url=http://www.gov.scot/Topics/Government/Finance/spfm/ags |title=Topics: Public Sector: Finance: Scottish Public Finance Manual: Auditor General for Scotland |publisher=Scottish Government |date=May 2011 |accessdate=28 January 2015}}</ref> 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.<ref>{{cite web |url=https://audit.scot/about-us/auditor-general |title=About us: Auditor General |publisher=Audit Scotland |accessdate=28 December 2015}}</ref>
==Auditors== List of auditors general: * Robert Black (February 2000 to July 2012)<ref>{{cite news |url=https://www.bbc.co.uk/news/uk-scotland-glasgow-west-15198911 |title=Auditor General Robert Black announces his retirement |work=BBC News |date=6 October 2011}}</ref> * Caroline Gardner (July 2012 to July 2020)<ref>{{cite news |url=http://news.stv.tv/scotland/301905-appointment-of-first-female-auditor-general-to-be-approved/ |title=Appointment of first female auditor general to be approved |work=STV News |date=29 March 2012 |accessdate=28 December 2015}}</ref> * Stephen Boyle (July 2020 for 8-year term)
==See also== * Auditor general * Comptroller * Comptroller and Auditor General (United Kingdom) * Auditor General for Wales * Comptroller and Auditor General for Northern Ireland
== References == {{Reflist}}
==External links== * {{Official website|https://audit.scot/about-us/auditor-general}}
{{Scottish Commissioners}} {{Economy of Scotland}}
Category:Scottish Parliamentary Corporate Body Category:Government audit officials Category:Auditing in the United Kingdom
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