Audit Scotland
Our work programme
This programme sets out work that Audit Scotland will carry out from 2018/19 to 2022/23 on behalf of the Auditor General for Scotland and the Accounts Commission, who refresh the programme each year and consult with stakeholders on its content.
The work programme covers a range of public sector bodies and services. The programme sets out work in detail for the next two years and indicates the proposed areas of work for the three years beyond. Our programme includes annual audit work and statutory reports. To find out more about the broad range of work that we do, visit our work pages.
Work programme 2018/19 to 2022/23
Click on each date below to see the planned programme for that year. Contact details for key staff involved in specific audit areas are included.
For general programme information, contact us at workprogramme@audit-scotland.gov.uk.
Overview reporting
These reports assess the overall performance of key parts of the public sector, such as the NHS, local government and colleges.
Read more about the overview reports we're doing
NHS in Scotland 2018
This is our annual report on how the NHS in Scotland is performing. The overall aim of the audit is to answer the question: How well is the NHS in Scotland performing and is it equipped to deal with the challenges ahead?
Read more about our NHS 2018 report
Further information:
Senior Manager: Leigh Johnston
Scotland’s colleges 2018
Our report will comment on the sector’s performance from a financial and non-financial perspective. We will also highlight any future challenges the sector faces.
Read more about our colleges report
Further information:
Senior Manager: Mark MacPherson
Local government in Scotland: Financial overview
This report provides a high-level independent analysis of the financial performance of councils. It draws upon councils’ audited accounts and other sources of financial information.
Read more about our financial overview report
Further information:
Senior Manager: Carol Calder
Local government in Scotland: Performance and challenges
We will use the wider overview report to highlight issues that the Commission, through its strategy, has identified as being of greatest importance. We will also report on:
- current and future challenges councils are facing, and the pressures on key services;
- how councils have responded to budgetary pressures and changing demand on services, for example through workforce reductions and service redesign; and
- councils’ performance and progress in meeting challenges
Read more about our performance and challenges report
Further information:
Senior Manager: Carol Calder
Performance audits
Performance audits reports focus on efficiency and effectiveness in the use of public resources. They can consider issues such as: implementation of public service reforms; value for money; use of resources, and; service performance and sustainability.
Read more about the performance audits we're doing
Broadband update
The rollout of superfast broadband continues to be of significant public and parliamentary interest.
This follow up audit will comment on what has been achieved from the public sector’s two contracts with BT (due to complete at the end of 2017). It will also review progress with the next stage of broadband development, including delivery of the Scottish Government’s vision of world-class infrastructure by 2020, and 100 per cent superfast broadband coverage by 2021.
Read more about the follow up audit on superfast broadband.
Further information:
Senior Manager: Graeme Greenhill
Forth replacement crossing
At a total cost of £1.3 billion, the Forth Replacement Crossing is the largest public sector major capital project in recent years.
The audit will provide assurance on the project’s management and delivery to cost and budget, whilst seeking to identify lessons for the management of other infrastructure investment projects.
It will also include a high-level examination of how consideration of the residual use of the current bridge (ie how long it is anticipated to remain in use, for what purposes, and the associated cost of ongoing maintenance) was considered as part of the overall business planning for the new bridge.
Read more about the Forth replacement crossing audit
Further information:
Senior Manager: Graeme Greenhill
Scottish Fire and Rescue Service
This audit will follow-up on the recommendations made in the 2015 report, and will provide an update on the progress made by the Scottish Fire and Rescue Service on its financial sustainability, its continued transformation to a national service and how effectively it is now performing.
The audit will provide assurance to the Scottish Parliament and the public that the Service has appropriate arrangements in place to deliver its preventative and emergency responsibilities across Scotland. It will highlight good practice and lessons learned to support continued improvement across the Service.
Read more about our Scottish Fire and Rescue Services audit
Further information:
Senior Manager: Mark Roberts
Arm's-Length External organisations (ALEOs)
The Commission noted in its 2011 How Councils Work report Arm’s-length external organisations (ALEOs): are you getting it right? that it is not always clear whether ALEOs have met their objectives. The Commission has also noted that whilst councils’ governance of ALEOs is improving, there is still some variation across councils.
This audit aims to provide public assurance over councils’ use of ALEOs and the extent to which they are achieving their intended benefits. The audit will also help to share good practice and lessons learned between councils.
Read more about our audit on ALEOs.
Further information:
Senior Manager: Carol Calder
Children and young people's mental health
Improving mental health and wellbeing is a major public health challenge for Scotland. The social and economic costs of mental ill health are high. One in eight children aged ten to 15 report symptoms of mental ill health, with most adult mental health problems first occurring in adolescence. Mental health problems in childhood and adolescence are also associated with poorer outcomes in later life.
Our 2009 Overview of Mental Health Services report found that provision of specialist child and adolescent mental health services (CAHMS) varied considerably across Scotland, and that there was a lack of early intervention and preventative services. It also found evidence of children and young people waiting significant periods of time to access services.
This audit aims to establish how effectively children and young people’s mental health services are delivered and funded in Scotland. The audit will look at provision of services across all four tiers of CAHMS, including voluntary and private sector services where relevant. Throughout the audit we will engage with children and young people, as well as their parents and carers, about their views and experiences
Read more about our audit on children and young people's mental health
Further information:
Senior Manager: Leigh Johnston
Health and social care integration: update on progress
In December 2015, we published the first of three national reports looking at the integration of health and social care. In the report we recognised that The Public Bodies (Joint Working) (Scotland) Act 2014 introduced a significant programme of reform affecting most health and care services, and over £8 billion of public money. The reforms are far reaching and have scope to address barriers to providing the right care for people closer to home.
We also reported significant risks to the success of health and social care integration, including complex governance arrangements, difficulties in budget-setting and consequent delays in strategic planning.
We will carry out a second audit in 2018, now that integration authorities are more established, to look at progress and to follow up on these risks. The audit will also examine changes to the system, including evidence of shifts in service delivery from acute to community based and preventative services, and the impact on the lives of local people.
Read more about our update on health and social care integration
Further information:
Senior Manager: Leigh Johnston
Audits of Best Value
These reports audit how well councils are meeting their statutory duty of Best Value. This includes an assessment each year of aspects of Best Value as part of an integrated annual audit. In addition, a public Best Value Assurance Report (BVAR) for each council will be published at least once in a five year period that will bring together an overall picture of the council drawn from a range of audit activity and the work of other scrutiny bodies. This five-year rolling programme is agreed each year by the Accounts Commission.
Read more about the Best Value reports we're doing
Six Best Value reports:
- Dumfries and Galloway Council - published 22 November 2018
- East Ayrshire Council - published 29 May 2018
- East Lothian Council - published 1 November 2018
- Fife Council - published 24 May 2018
- Glasgow City Council - published 23 August 2018
- West Dunbartonshire Council - published 28 June 2018
- South Lanarkshire Council
Best Value assessments featured in the annual audit reports for the other 26 councils.
How councils work
This is a series of publications designed to support improvement in local government.
Read more about How councils work reports
The Accounts Commission has agreed ‘Safeguarding public money’ as the topic for its next How Councils Work report. Further information on the scope of this work will be available soon.
Further information:
Senior Manager: Carol Calder
Impact reports
These reports summarise the impact of a performance audit. They are published around 18 months after the audit report, and cover the response to the report, and how conclusions and recommendations were acted upon by audited bodies and others, such as the Parliament.
Read more about the impact reports we're doing
The order in which reports are published might change depending on any significant policy developments that impact on audit recommendations:
Overview reporting
These reports assess the overall performance of key parts of the public sector, such as the NHS, local government and colleges.
Read more about the overview reports we're doing
NHS in Scotland 2019
This is our annual report on how the NHS in Scotland is performing. The overall aim of the audit is to answer the question: How well is the NHS in Scotland performing and is it equipped to deal with the challenges ahead?
Further information:
Senior Manager: Leigh Johnston
Scotland’s colleges 2019
Our report will comment on the sector’s performance from a financial and non-financial perspective. We will also highlight any future challenges the sector faces.
Further information:
Senior Manager: Mark MacPherson
Local government in Scotland: Financial overview
This report provides a high-level independent analysis of the financial performance of councils. It draws upon councils’ audited accounts and other sources of financial information.
Further information:
Senior Manager: Carol Calder
Local government in Scotland: Performance and challenges
We will use the wider overview report to highlight issues that the Commission, through its strategy, has identified as being of greatest importance. We will also report on:
- current and future challenges councils are facing, and the pressures on key services;
- how councils have responded to budgetary pressures and changing demand on services, for example through workforce reductions and service redesign; and
- councils’ performance and progress in meeting challenges
Further information:
Senior Manager: Carol Calder
Performance audits
Performance audits reports focus on efficiency and effectiveness in the use of public resources. They can consider issues such as: implementation of public service reforms; value for money; use of resources, and; service performance and sustainability.
Read more about the performance audits we're doing
A9 dualling
The dualling of the A9 trunk road consists of 11 separate projects with a likely combined cost of around £3 billion once completed in 2025.
This audit will consider the delivery to date of the projects within the overall dualling programme, including delivery to cost and time budgets, and governance arrangements, with a view to identifying learning points for subsequent projects.
Further information:
Senior Manager: Graeme Greenhill
Enabling digital government
This is the first in a series of audits looking at high level performance against digital strategies, outcomes, leadership, and assurance and governance arrangements.
This audit will look at the progress that the Scottish Government is making in delivering on its digital ambitions. This will include progress against the digital strategy, the impact of new assurance arrangements, and comparison of the approach and progress in the digital directorate in central government and the e-health directorate.
Read more about our report on enabling digital government
Further information:
Senior Manager: Gemma Diamond
Finances of Scottish universities
This audit will follow up on the financial aspects of our 2016 report on higher education in Scottish universities. In that report it was noted that the strong overall financial position masked underlying risks within the sector. Surpluses and reserves were concentrated in a small number of universities, with some heavily reliant on Scottish Government funding at a time when this is reducing.
Universities were placing greater reliance on generating income from fee-paying students from the rest of the UK and outside the European Union (EU). The effects of Brexit will potentially affect this position.
This audit will review the position based primarily on universities 2018/19 financial statements and information from the Scottish Funding Council.
Read more about our report on finances Scottish universities
Further information:
Senior Manager: Mark MacPherson
Managing the implementation of devolved social security powers
Continues the series of reports looking at the devolution of New Financial Powers and associated constitutional change. This audit will examine how effectively the Scottish Government is managing the delivery of the social security powers being devolved under the Scotland Act 2016.
Read more about our social security report
Further information:
Senior Manager: Gemma Diamond
NHS workforce 2- community based workforce
We have reported on significant risks in current NHS workforce planning arrangements and that it is unclear what long-term impact health and social care integration, including the role of integration authorities, will have on the NHS workforce.
This audit will involve more detailed audit work on the community based workforce, including its changing role, challenges and working arrangements, and provide an update on the first NHS workforce planning report.
Further information:
Senior Manager: To be confirmed
Skills planning and investment
There have been some significant developments in this area in recent years, including the introduction of Skills Investment Plans, regionalisation of colleges, new foundation and graduate apprenticeships, and the Scottish Government’s Enterprise and Skills Review.
This audit will look at how the Scottish Government determines, in conjunction with relevant stakeholders, the role the public sector should play in anticipating and developing the skills needed for the economy and, more widely, society. It will consider how effective interventions have been and, potentially, the value for money of specific interventions.
Further information:
Senior Manager: Mark MacPherson
Digital progress in local government
This audit will enable the Commission to focus on whether councils are making best use of digital technologies and methods to transform services and improve outcomes for citizens. This would include looking at the effectiveness of leadership and collaboration across councils.
Further information:
Senior Manager: Gemma Diamond
Supporting economic growth: the role of local authorities
Building on our 2016 report on the role of the enterprise agencies in supporting economic growth, this audit will consider the issues and risks to other areas of the economic development landscape. This includes local economic development and regeneration activity in councils, and the role of the Business Gateway service.
This is a topic which is of priority interest to the Commission. This will assume even greater significance as a consequence of the potential impact of Scotland’s new financial powers on local government funding, and the increased emphasis that Scottish local authorities are placing on supporting economic growth as part of their efforts to create sustainable communities and address inequalities.
Further information:
Senior Manager: Gemma Diamond
Community assets
With the Strategic Scrutiny Group (SSG) we have undertaken a range of work to help develop our work on community empowerment, including: establishing an advisory group with scrutiny partners and external experts; learning and making connections; developing a broader understanding of the key issues and implications for scrutiny; and developing a coordinated approach to the scrutiny of community empowerment across all scrutiny bodies.
We will review our progress in 2018 and provide an update to inform audit work planned for 2019/20. The audit will build on the ongoing joint development work with the SSG and will assess how organisations across the public sector are working with local communities to make best use of community assets, and the local impact of the Community Empowerment (Scotland) Act
Further information:
Senior Manager: Carol Calder
Educational outcomes
This audit will follow up on our 2014 report on school education. Since then, the Scottish Government has identified improving educational outcomes and closing the poverty-related attainment gap as its top priority, and has committed to investing an additional £750 million to improve outcomes over the lifetime of this Parliament.
The audit will look at trends in educational outcomes and spending across Scotland, and assess the impact of actions by the Scottish Government and councils to improve outcomes. It will also follow up on progress against the recommendations in our 2014 report
Further information:
Senior Manager: Tricia Meldrum
Housing
The scope of this work is still to be decided and will be informed by the Round Table scheduled to take place during 2018/19., It is likely to focus on issues of housing supply and progress that has been made in delivering the Scottish Government housing action plan. It would follow up on the issues identified in the 2013 Housing in Scotland report in the context of the changed policy context and ambitious improvement targets that the Scottish Government has set in this area, in particular to increasing the supply of affordable homes.
Further information:
Senior Manager: Carol Calder
Innovative Financing: City Deals
The Scottish Government considers City Region Deals as having a major role in driving the economy, boosting investment and innovation, and supporting inclusive economic growth. Around £2.3 billion has been committed in respect of the four City Region Deals agreed to date, with most councils actively involved in their development.
The audit will review progress to date, with particular emphasis on governance and project management arrangements. A further City Deals audit is proposed for 2021/22 by which time some of the projects associated with each City Deal should be under way.
Further information:
Senior Manager: Graeme Greenhill
Revenue financing of assets
Our last report on the use of private finance to fund public sector infrastructure investment was published in 2002. Private finance remains an important way to fund infrastructure investment, with nearly a third of capital projects by value (£2.3 billion out of £7.2 billion) which are currently underway being funded through non-profit distributing (NPD) models.
This audit will use a case study approach to assess whether NPD has achieved its aim of curtailing excessive private sector profits. It will also assess the impact of the Office for National Statistics decision to classify NPD projects such as the Aberdeen West Peripheral Route as being subject to public sector control.
Read more about our report on revenue financing of assets
Further information:
Senior Manager: Graeme Greenhill
Waste management
The overall aim of the audit will be to assess how well Scotland is performing in meeting its current and future waste management targets. It will consider the level of investment in new waste management facilities and the impact of the Scottish Landfill Tax on the levels of waste sent to landfill.
The audit will follow up on previous reports on sustainable waste management in 2007, and the 2010 protecting and improving Scotland’s environment report
Further information:
Senior Manager: Graeme Greenhill
Audits of Best Value
These reports audit how well councils are meeting their statutory duty of Best Value. This includes an assessment each year of aspects of Best Value as part of an integrated annual audit. In addition, a public Best Value Assurance Report (BVAR) for each council will be published at least once in a five year period that will bring together an overall picture of the council drawn from a range of audit activity and the work of other scrutiny bodies. This five-year rolling programme is agreed each year by the Accounts Commission.
Read more about the Best Value reports we're doing
Seven Best Value reports:
To be confirmed following the 2018/19 shared risk assessment process.
Best Value assessments featured in the annual audit reports for the other 25 councils.
How councils work
This is a series of publications designed to support improvement in local government.
Read more about How councils work reports
The Accounts Commission will in consider in late 2018, as part of its wider refresh of the work programme for 2019/20 – 2023/24, potential topics and scheduling of any future How Councils Work activity.
Impact reports
These reports summarise the impact of a performance audit. They are published around 18 months after the audit report, and cover the response to the report, and how conclusions and recommendations were acted upon by audited bodies and others, such as the Parliament.
Read more about the impact reports we're doing
The order in which reports are published might change depending on any significant policy developments that impact on audit recommendations:
Overview reporting
These reports assess the overall performance of key parts of the public sector, such as the NHS, local government and colleges.
Read more about the overview reports we're doing
NHS in Scotland 2020
This is our annual report on how the NHS in Scotland is performing. The overall aim of the audit is to answer the question: How well is the NHS in Scotland performing and is it equipped to deal with the challenges ahead?
Scotland’s colleges 2020
Our report will comment on the sector’s performance from a financial and non-financial perspective. We will also highlight any future challenges the sector faces.
Local government in Scotland: Financial overview
This report provides a high-level independent analysis of the financial performance of councils. It draws upon councils’ audited accounts and other sources of financial information.
Local government in Scotland: Performance and challenges
We will use the wider overview report to highlight issues that the Commission, through its strategy, has identified as being of greatest importance. We will also report on:
- current and future challenges councils are facing, and the pressures on key services;
- how councils have responded to budgetary pressures and changing demand on services, for example through workforce reductions and service redesign; and
- councils’ performance and progress in meeting challenges
Performance audits
Performance audits reports focus on efficiency and effectiveness in the use of public resources. They can consider issues such as: implementation of public service reforms; value for money; use of resources, and; service performance and sustainability.
Read more about the performance audits we're doing
New financial powers and constitutional change
NHS workforce 3
Supporting economic growth: impact of enterprise and skills review
Commonwealth Games legacy - six years on
Digital services (learning or justice)
Flood risk management
Health and social care integration part 3
Improving outcomes for looked after children
Teacher workforce planning
Youth justice
Audits of Best Value
These reports audit how well councils are meeting their statutory duty of Best Value. This includes an assessment each year of aspects of Best Value as part of an integrated annual audit. In addition, a public Best Value Assurance Report (BVAR) for each council will be published at least once in a five year period that will bring together an overall picture of the council drawn from a range of audit activity and the work of other scrutiny bodies. This five-year rolling programme is agreed each year by the Accounts Commission.
Read more about the Best Value reports we're doing
Seven Best Value reports:
To be confirmed following the 2019/20 shared risk assessment process.
Best Value assessments featured in the annual audit reports for the other 25 councils.
How councils work
This is a series of publications designed to support improvement in local government.
Read more about the How Councils Work series
The Accounts Commission will in consider in late 2018, as part of its wider refresh of the work programme for 2019/20 – 2023/24, potential topics and scheduling of any future How Councils Work activity.
Impact reports
These reports summarise the impact of a performance audit. They are published around 18 months after the audit report, and cover the response to the report, and how conclusions and recommendations were acted upon by audited bodies and others, such as the Parliament.
Read more about the impact reports we're doing
The order in which reports are published might change depending on any significant policy developments that impact on audit recommendations:
Forth replacement crossing
NHS workforce 2
Scottish Fire and Rescue Service: follow-up
Arm's-Length External Organisations
Children and young people's mental health
Innovative financing: City Deals
Overview reporting
These reports assess the overall performance of key parts of the public sector, such as the NHS, local government and colleges.
Read more about the overview reports we're doing
NHS in Scotland 2021
This is our annual report on how the NHS in Scotland is performing. The overall aim of the audit is to answer the question: How well is the NHS in Scotland performing and is it equipped to deal with the challenges ahead?
Scotland’s colleges 2021
Our report will comment on the sector’s performance from a financial and non-financial perspective. We will also highlight any future challenges the sector faces.
Local government in Scotland: Financial overview
This report provides a high-level independent analysis of the financial performance of councils. It draws upon councils’ audited accounts and other sources of financial information.
Local government in Scotland: Performance and challenges
We will use the wider overview report to highlight issues that the Commission, through its strategy, has identified as being of greatest importance. We will also report on:
- current and future challenges councils are facing, and the pressures on key services;
- how councils have responded to budgetary pressures and changing demand on services, for example through workforce reductions and service redesign; and
- councils’ performance and progress in meeting challenges
Performance audits
Performance audits reports focus on efficiency and effectiveness in the use of public resources. They can consider issues such as: implementation of public service reforms; value for money; use of resources, and; service performance and sustainability.
Read more about the performance audits we're doing
Development of Scotland's new agriculture and fishing policy post Brexit
NHS workforce 3
New financial powers and constitutional change
Progress against digital strategy - five years on
Social security
Community justice
Early learning and childcare series
Housing 2
Innovative financing - City Deals 2
Outcomes for children with additional support needs
Audits of Best Value
These reports audit how well councils are meeting their statutory duty of Best Value. This includes an assessment each year of aspects of Best Value as part of an integrated annual audit. In addition, a public Best Value Assurance Report (BVAR) for each council will be published at least once in a five year period that will bring together an overall picture of the council drawn from a range of audit activity and the work of other scrutiny bodies. This five-year rolling programme is agreed each year by the Accounts Commission.
Read more about the Best Value reports we're doing
Six Best Value reports:
To be confirmed following the 2020/21 shared risk assessment process.
Best Value assessments featured in the annual audit reports for the other 26 councils.
How councils work
This is a series of publications designed to support improvement in local government.
Read more about How councils work reports
The Accounts Commission will in consider in late 2018, as part of its wider refresh of the work programme for 2019/20 – 2023/24, potential topics and scheduling of any future How Councils Work activity.
Impact reports
These reports summarise the impact of a performance audit. They are published around 18 months after the audit report, and cover the response to the report, and how conclusions and recommendations were acted upon by audited bodies and others, such as the Parliament.
Read more about the impact reports we're doing
The order in which reports are published might change depending on any significant policy developments that impact on audit recommendations:
A9 dualling
Digital in central government and health
Higher education finances
Skills planning and investment
Community assets
Educational outcomes
Value for money of non-profit distributing projects
Waste management
Overview reporting
These reports assess the overall performance of key parts of the public sector, such as the NHS, local government and colleges.
Read more about the overview reports we're doing
NHS in Scotland 2022
This is our annual report on how the NHS in Scotland is performing. The overall aim of the audit is to answer the question: How well is the NHS in Scotland performing and is it equipped to deal with the challenges ahead?
Scotland’s colleges 2022
Our report will comment on the sector’s performance from a financial and non-financial perspective. We will also highlight any future challenges the sector faces.
Local government in Scotland: Financial overview
This report provides a high-level independent analysis of the financial performance of councils. It draws upon councils’ audited accounts and other sources of financial information.
Local government in Scotland: Performance and challenges
We will use the wider overview report to highlight issues that the Commission, through its strategy, has identified as being of greatest importance. We will also report on:
- current and future challenges councils are facing, and the pressures on key services;
- how councils have responded to budgetary pressures and changing demand on services, for example through workforce reductions and service redesign; and
- councils’ performance and progress in meeting challenges
Performance audits
Performance audits reports focus on efficiency and effectiveness in the use of public resources. They can consider issues such as: implementation of public service reforms; value for money; use of resources, and; service performance and sustainability.
Read more about the performance audits we're doing
New financial powers and consitutional change
Replacing structural funds
Digital progress across government
Mental health 3
Progress in addressing child poverty
Audits of Best Value
These reports audit how well councils are meeting their statutory duty of Best Value. This includes an assessment each year of aspects of Best Value as part of an integrated annual audit. In addition, a public Best Value Assurance Report (BVAR) for each council will be published at least once in a five year period that will bring together an overall picture of the council drawn from a range of audit activity and the work of other scrutiny bodies. This five-year rolling programme is agreed each year by the Accounts Commission.
Read more about the Best Value reports we're doing
End of five-year audit appointment cycle.
Next steps to be confirmed in 2021.
How councils work
This is a series of publications designed to support improvement in local government.
Read more about How councils work reports
The Accounts Commission will in consider in late 2018, as part of its wider refresh of the work programme for 2019/20 – 2023/24, potential topics and scheduling of any future How Councils Work activity.
Impact reports
These reports summarise the impact of a performance audit. They are published around 18 months after the audit report, and cover the response to the report, and how conclusions and recommendations were acted upon by audited bodies and others, such as the Parliament.
Read more about the impact reports we're doing
The order in which reports are published might change depending on any significant policy developments that impact on audit recommendations: