Section 22 reports

calendar and pen

Section 22 reports are prepared by the Auditor General if any specific concerns or issues have been raised in the audit of one of the public bodies for which she is responsible. This is done under Section 22 of the Public Finance and Accountability (Scotland) Act 2000.

The issues covered by Section 22 reports will depend on what the auditor has highlighted in their audit, but they could include areas such as financial management or governance.

For more information about when a Section 22 report might be raised and how it is prepared, read our Section 22 reports leaflet (PDF | 99KB).


Reports issued under Section 22