The classes of information that we publish
We publish information that we hold within the classes agreed in the model publication scheme. Once information is published under a class, we will continue to make it available for the current year and for the previous two financial years where this is possible.
List of classes (jump to a particular section)
- About us
- How we deliver our functions and services
- How we take decisions and what we have decided
- What we spend and how we spend it
- How we manage our human, physical and information resources
- How we procure goods and services from external providers
- How we are performing
- Our commercial publications
1. About us - the Auditor General, Accounts Commission and Audit Scotland
Information about who we are, where to find us, how to contact us, how we are managed and our external relations:
General information about us
- Audit Scotland office addresses and contact details
- Quick guide to Audit Scotland, the Auditor General and the Accounts Commission (PDF | 365KB) Opens in a new window
- Diversity and equality
Constitution
How the authority is run
- Audit Scotland standing orders (PDF | 90KB)Opens in new window
- Accounts Commission standing orders
- The work Audit Scotland does and how we are structured (PDF | 365KB)Opens in new window
- The Audit Scotland Board members and their interests
- Accounts Commission members and their interests
- Audit Scotland's Staff Code of Conduct (PDF | 84KB)Opens in new window
Corporate planning
- Audit Scotland Corporate Plan 2009-12 (PDF | 358KB)Opens in new window
- Audit Scotland's carbon management plan (PDF | 538KB) Opens in a new window
External relations
- Accountability arrangements
- Internal and external audit arrangements (PDF | 228KB)Opens in new window
- Media releases and statements
- Our relationship with other scrutiny bodies and the Strategic Framework
2. How we deliver our functions and services
Information about our work, our strategy and policies for delivering functions and services and information for our service users:
Functions
- Our performance audit work programme
- National Scrutiny Plan for Local Government
- Audited bodies and their Auditors
- Information about the Housing Benefit audit function
- The Code of Audit Practice (PDF | 1.5MB)Opens in new window
- Priorities and Risks Frameworks (AS)
- Whistleblowing – a leaflet explaining what to do if you suspect fraud or corruption (PDF | 403KB)Opens in new window
- Complaints about Audit Scotland
- Raising concerns about the organisations we audit
- Public inspection dates for local authority unaudited accounts
- Annual audit plan (PDF | 188KB)Opens in new window
- Annual audit reports
- Statutory reports to the Accounts Commission including: Best Value reports and the Commission's findings
- Auditor General reports
- Performance audit reports
- The National Fraud Initiative in Scotland including: reports on outcomes, privay notice, Code of Data Matching Practice, instructions for participants
- Overview reports for NHS and Local Government sectors
Services
- Performance audit project briefs
- Local Authority Performance Information and Performance Indicators
- Technical Bulletins
- Notes for guidance
- Assurance and improvement plans
- Performance audit standards (PDF | 829KB)Opens in new window
3. How we take decisions and what we have decided
Information about the decisions we take, how we make decisions and how we involve others:
Decision making
- Programme of performance audits
- Approved minutes of Audit Scotland Board meetings
- Approved minutes of Audit Scotland management team
- Approved minutes of Accounts Commission
- Accounts Commission meeting papers
- Performance audit consultation process
- Equality Impact Assessments and our Equality Scheme
- Approved minutes of Audit Scotland's Audit Committee.
4. What we spend and how we spend it
Information about our strategy for, and management of, financial resources (in sufficient detail to explain how we plan to spend public money and what has actually been spent.):
- Audit Scotland Annual Report and Accounts, (including board member remuneration)
- Financial policies and procedures for budget allocation (PDF | 229KB) Opens in new windo
- Budget allocation to key policy/function/service areas Opens in a new window
- Expenditure on public relations; overseas travel; hospitality and entertainment; external consultancy
- Expenses hospitality and gift disclosures
- Payments in excess of £25,000 – available from June 2011
- The number of individuals earning in excess of £150,000
- How we are funded (PDF | 1.3MB)Opens in new window
5. How we manage our human, physical and information resources
Information about how we manage the human, physical and information resources of the authority:
Human resources
- Human resources policies
- Staff policies - contact us for more details.
- Recruitment and selection policy - contact us for more details.
Physical resources
- Management of our land and property assets including environmental sustainability reports Opens in new window - contact us for more details.
- Description of our land and property holdings - contact us for more details.
- Estate development plans - contact us for more details.
- Maintenance arrangementsOpens in new window - contact us for more details.
Information resources
- Information management policy (PDF| 83KB) Opens in new window
- Freedom of information policy (PDF 14KB)Opens in new window
- Data Protection policy (PDF 213KB) Opens in new window
- Privacy notice
6. How we procure goods and services from external providers
Information about how we procure goods and services, and our contracts with external providers:
- Sustainable economic growth statement
- Statement of efficiency, effectiveness and economy
- Auditors names and addresses (PDF | 105KB) Opens in new window
- Procurement guidelines (PDF | 141KB) Opens in new window
- Outcome of audit tender processOpens in new window
7. How we are performing
Information about how we perform as an organisation, and how well we deliver our functions and services:
- Annual reports
- Results of audit services quality surveys (PDF | 124KB)Opens in new window
- Performance audit impact reports
8. Our commercial publications
Information packaged and made available for sale on a commercial basis and sold at market value through a retail outlet, eg bookshop, museum or research journal.
Audit Scotland does not hold any information in this class

