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.
Which public bodies do we audit?
We audit about 200 organisations. They include:
- 72 central government bodies (Scottish Government, NDPB's and others)
- 23 NHS bodies
- 32 councils
- 45 joint boards and committees (including police and fire and rescue services)
- 38 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.
We also assess the progress of councils, and fire and police authorities in meeting their Best Value and Community Planning duties, and publish reports.