HMICS & Audit Scotland Memorandum of Understanding

30 April 2013

The Police and Fire Reform (Scotland) Act 2012 places a duty on HM Inspector of Constabulary for Scotland (HMICS) and the Auditor General for Scotland (AGS) to cooperate and coordinate activity with each other with a view to improving how we carry out our respective functions.

This Memorandum of understanding sets out how HM Inspector of Constabulary for Scotland and the Auditor General for Scotland intend to fulfil this duty. It describes respective powers and responsibilities and proposes a framework for collaborative working. This framework is designed to optimise the skills and experience involved in audit and inspection, avoid duplication of effort and minimise the burden of scrutiny.

Publication type: 
HMICS Corporate document