Classes of information
All information is held by Audit Scotland and relates to the Auditor General (AG), the Accounts Commission (AC) or to Audit Scotland (AS).
1. Who we are and what we do
Information about how we are structured, our roles and responsibilities and how to contact us:
- Quick guide to Audit Scotland, the Auditor General and the Accounts Commission (PDF | 255KB) (AG AC AS)
- Office addresses and contact details (AG AC AS)
- Who the Audit Scotland board members are (AS)
- Accounts Commission members and their interests (AC)
More in category 1
- Unacceptable actions by complainants (PDF | 32KB)
- Complaints about Audit Scotland
- Complaints: our role
- Whistleblowing (PDF | 200KB)
- Accounts Commission framework document (PDF | 25KB)
2. Our work programme and how we do the work
Information about the work we are doing and how the work is done including guidance and instructions on the audit process and who does the work, including:
- Audited bodies and their auditors (AG AC AS)
- Our code of audit practice (PDF 398KB) (AG AC AS)
- Our performance audit work programme (AG AC AS)
- Auditing Best Value (PDF 164KB) (AC AS)
- Statutory Performance Information for local authorities (AC AS)
More in category 2
Our relationship with other scrutiny bodies
Audit Scotland works in partnership with other scrutiny bodies who are involved with our audited bodies, both Scottish organisations and UK wide. In many cases we have established a formal memorandum of understanding with those bodies, such as Communities Scotland, Inspectorates in Education, Police and Fire, and the Benefits Fraud Inspectorate.
We also have formal protocols with bodies such as the Standards Commission for Scotland and the Scottish Public Services Ombudsman.
Our objective is to complement one another's work and to avoid duplication, thereby minimising the audit and inspection burden on audited bodies.
3. The findings of our work
Information that explains what we found through the audit process:
- Annual reports by auditors (AG AC AS)
- Auditor General reports to Parliament including Section 22 reports (AG)
- Statutory reports to the Accounts Commission including Best Value reports and the Commission's findings (AC AS)
- Public reporting reports (AG AC AS)
- Local authority performance information (AC AS)
- Media releases and statements (AG AC AS)
More in category 3
4. Our budget and how we spend it
Information about how we are funded and how we spend our budget:
- Audit Scotland annual report (PDF | 1.06MB) (AS)
- Our accounts (PDF | 501KB) (AS)
- Accounts Commission annual report (PDF | 895KB) (AC)
More in category 4
How we are funded (PDF | 72KB)
5. How we are managed
Information about how we manage ourselves including our business planning and performance reporting and how we are structured, including:
- Audit Scotland Corporate Plan (PDF 358KB) (AS)
- Strategies of the Auditor General (PDF 158KB) (AG) and the Accounts Commission (PDF 260KB) (AC)
- Minutes of Audit Scotland Board, Management Team and Accounts Commission meetings (these will be available within three months of meetings) (AC AS)
- Our policies (AG AC AS)