The Public Audit Committee looks at reports published by the Auditor General for Scotland to examine whether public money is being spent efficiently and effectively.
On 4 November 2025, the Auditor General for Scotland published the 2024/25 audit of NHS Grampian.
The report says:
"For the second year in succession, NHS Grampian required a loan from the Scottish Government to meet its revenue resource limit. While NHS Grampian operated within the financial targets set by the Scottish Government during 2024/25, this was only possible due to the board receiving a loan of £65.2 million. Although NHS Grampian made more savings than its target during 2024/25, these did not help it reduce the in-year overspend. This was mainly a result of significant overspends across the local Integration Joint Boards (IJBs), totalling £22.4 million. After accounting for the loan, the board achieved an underspend against budget of £0.253 million".
Read the report on Audit Scotland's website
The report was discussed at the following meeting in relation to the work programme:
Minutes of the meeting on Wednesday 11 March 2026:
The Committee considered its work programme and agreed to close scrutiny of the following reports:
Early learning and childcare: Progress on delivering the 1,140 hours expansion; Replacement EU funds: Future audit and accountability arrangements; The 2021/22 audit of South Lanarkshire College; The 2024/25 audit of NHS Ayrshire and Arran; The 2024/25 audit of NHS Grampian.
The report was discussed at the following Committee meetings: