Audit Scotland logo

About us

About Audit Scotland

We help the Auditor General and the Accounts Commission to make sure organisations that spend public money in Scotland use it properly, efficiently and effectively.

We do this by auditing various aspects of how public bodies work.

Flow-chart showing how Audit Scotland functions

Which public bodies do we audit?

We audit about 200 organisations. They include:

  • 74 central government bodies (Scottish Government, NDPB's, Police Scotland, Scottish Fire and Rescue Service and others)
  • 23 NHS bodies
  • 32 councils
  • 25 further education colleges
  • Scottish Water.

Why we carry out audits

Audit Scotland staff and firms of auditors appointed by us carry out the audits. They check whether organisations:

  • manage their finances to the highest standards
  • achieve the best possible value for public money.

Three principles guide our work:

  • Auditors are independent of the organisations they audit.
  • We report in public.
  • We look at more than financial statements.

Above all, we support public scrutiny that is fair, equal and open, and that leads to more effective financial management and value for money.

How we report what we find

We produce a wide range of local and national reports about the
performance and financial management of Scotland's public bodies.

  • Annual audits
    We publish annual audit reports for all the public bodies we are responsible for auditing. Auditors give detailed reports directly to the organisations they audit, as well as many other pieces of work during the financial year. They also report to either the Auditor General or the Accounts Commission.

  • Public reports
    We publish a wide range of reports on matters of public interest. These include overview reports on how different sectors perform during each financial year. Other reports focus on particular issues, either in an individual organisation or across a sector. These reports are considered by the Scottish Parliament and/or the Accounts Commission.

Back to top