Our work programme
This programme sets out the work that Audit Scotland will carry out from 2017/18 to 2021/22 on behalf of the Auditor General for Scotland and the Accounts Commission, alongside annual audit work and statutory reports. The work programme covers a range of public sector bodies and services, and is framed around nine key risks which inform all of Audit Scotland’s policy work and monitoring activity. We will continue to monitor developments across the public sector and engage with stakeholders as we develop the longer-term programme. Click on each date below to see the planned programme for that year.
For more information about the wide range of work we undertake and how we report, visit our work pages.
Contact details for key staff involved in specific audit areas are included below. For general programme information, contact the business manager, Rikki Young, at ryoung@audit-scotland.gov.uk, tel 0131 625 1713.
Work programme 2017/18 to 2021/22
Performance audits |
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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. |
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Devolution |
Managing continued devolution of fiscal powersContinues a series of reports looking at the devolution of new financial powers. Visit our resource page on financial devolution to find out more about our work. Further information:
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Economy |
Ferry services in ScotlandThis audit will provide an overview of the value for money of ferry services in Scotland, with a particular focus on the recent Clyde and Hebrides Ferry Services tendering exercise. Read more about our ferry services audit. Further information:
Forth replacement crossingThis audit will report on the management of the Forth replacement crossing project, with a particular focus on delivery to cost and budget. Further information:
Innovative financing - City DealsThis audit will report on the development of City Deals to date, especially in relation to the establishment of governance and project management arrangements. A further City Deals audit is proposed for 2020/21 by which time some of the projects associated with each City Deal should be underway. Further information:
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Policy |
Equal payEqual pay is a substantial issue across local government in Scotland. At March 2015, Scottish councils had paid £605 million to employees in equal pay compensation and estimated that about 30,000 equal pay cases remained outstanding. This audit will focus on the implementation of the ‘Single Status Agreement’ in Scottish councils, including: scrutinising how councils have addressed equal pay claims, assessing their approaches to on-going equal pay issues, and considering how lessons learned can be applied to other challenges facing local government and the wider public sector. Read more about our equal pay audit. Further information:
Early learning and childcareThe overall aim of the initial audit is to answer the question: How effectively are the Scottish Government and councils working together to improve outcomes for children and support parents by expanding access to funded early learning and childcare? We anticipate undertaking further audit work to assess the longer-term implementation and impact of this important policy as the funded hours increase further. Read more about our early learning audit. Further information:
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Public service reform |
Health and social care integration: part 2The audit will follow up the emerging risks highlighted in the 2015 report, including: governance arrangements, budget-setting, strategic planning, engagement with the voluntary sector and carers, and the development of localities. Where possible, it will also examine the evidence for significant shifts in service delivery, from acute to community-based and preventative services. Further information:
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Performance and outcomes |
Children's mental healthThere was strong feedback in support of undertaking an audit on children’s mental health services when consulted stakeholders on the mental health briefing that was prepared for the Auditor General and the Accounts Commission. Research suggests early intervention has positive impact on life chances but the Child and Adolescent Mental Health Service (CAMHS) performance is poor across Scotland and there is a lack of monitoring of spend, outcomes, and transitions into adult mental health care. These areas would all fall within the scope of this audit work. Further information:
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Skills and capacity |
NHS workforceThe NHS workforce audit will be split into two parts. This first audit will focus on the clinical workforce in acute hospitals, and will assess how well this workforce is managed to meet the demands of the Scottish population for acute services. A subsequent, future audit will focus on the preparedness of the general practice and community-based workforce to meet increased demand for local care provision. Read more about our NHS workforce audits. Further information:
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Digital |
Principles for a digital futureAdvances in digital technologies offer public sector organisations increasing opportunities to transform how they provide services. Examples range from the public using websites to access information and services and organisations improving how they use data, to doctors using computer-based technology to treat patients. As more and more organisations embark on digital transformation programmes, it has never been more important to get it right. This document summarises issues we have identified in our previous reports, bringing together all the common themes into one place. We also point to other examples from around the world. Read more and download principles for a digital future Further information:
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Leadership and scrutiny |
Arm's-Length External organisations (ALEOs)This audit will examine the use that councils are making of arm’s-length external organisations (ALEOs), the quality of elected member oversight and scrutiny of their performance, and the impact that the use of ALEOs is having on improving value-for-money and improving outcomes for communities. Read more about our audit on ALEOs. Further information:
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Performance audit follow-up |
These reports review the progress which has been made since our original report was published. CAP Futures programme follow-upWe published an update report on the Scottish Government’s Common Agricultural Policy (CAP) Futures programme in May 2016. It is anticipated that this programme will come to an end in March 2017 once the £178 million budget has been utilised. We plan to review what action the Scottish Government took against our recommendations, what has been delivered for the money, and what has still to be delivered and how this will be funded. We will also be able to provide an update on how successfully the 2016 payments to farmers were delivered, and how the 2017 application process went. This work will complement the work of our European Agricultural Funds Audit team and fit in with their local reporting timeline. Read more about our CAP Futures programme audit. Further information:
Self-directed support 2Our previous audit on self-directed support (SDS) from June 2014 examined councils’ early progress in implementing the ten-year strategy and their readiness for the Act, which came into force in April 2014. This follow-up audit aims to establish whether councils, health and social care integration authorities and the Scottish Government are making sufficient progress in implementing SDS to achieve the aims of the SDS strategy. Read more about our self-directed support audit. Further information:
Scottish Fire and Rescue ServiceThis audit will follow-up on the recommendations made in the 2015 report and evaluate the Scottish Fire and Rescue Service's longer term progress in reforming how it delivers its services and contributes to the Scottish Government's community safety agenda. Further information:
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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. The order in which reports are published might change depending on any significant policy developments that impact on audit recommendations: Roads MaintenanceSocial work in Scotland |
Overview reporting |
These reports assess the overall performance of key parts of the public sector, such as the NHS, local government and colleges. Scotland’s colleges 2017Our 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:
Local government in Scotland: Financial overviewStrategic financial story for local government in Scotland in 2016/17. Further information:
NHS in Scotland 2017This 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 in Scotland audit. Further information:
Local government in Scotland: Performance and challengesWe 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:
Further information:
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How councils work |
This is a series of publications designed to support improvement in local government. We are proposing that the Accounts Commission puts its programme of How Councils Work (HCW) reports on hold until the first six early Best Value audits (Inverclyde, Renfrewshire, East Renfrewshire, West Lothian, Orkney and Clackmannanshire) have reported and that the Commission uses the evidence and issues arising from those audits to identify its priorities for future HCW reporting. Further information:
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Audits of Best Value |
These reports audit how well councils are meeting their statutory duty of Best Value. Six Best Value reports:
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Performance audits |
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Devolution |
Managing continued devolution of fiscal powersContinues a series of reports looking at the devolution of new financial powers. Further information:
Employability - transfer of powersThe Scottish Government will assume responsibility for elements of employability support from April 2017, with the remainder transferring in 2018. We will review progress with the transitional arrangements in 2017 and preparedness for/early progress with full transfer. Further information:
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Economy |
Value for money of non-profit distributing (NPD) projectsThis audit will use a case study approach to assess whether NPD has achieved its aim of curtailing excessive private sector profits, and assess the impact of the Office for National Statistic's decision to classify the Aberdeen West Peripheral Route as being subject to public sector control. Further information:
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Policy |
Reforming public services through better asset managmentThis audit will focus on how well public bodies are working together to transform local public service delivery through improved use of assets (physical and human). It will consider how well public partners are using public assets (including the skills and capacity of local communities) to improve local service outcomes. It will provide an opportunity to assess the early impact of the Community Asset transfer element of the Community Empowerment Act. Further information:
HousingThe scope of this work is still to be decided, but is likely to focus on issues of housing supply and progress that has been made in delivering the Scottish Government housing action plan. It will 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:
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Public service reform |
Community Justice 1Responsibility for community justice will be transferred from Community Justice Authorities to Community Planning Partnerships in April 2017, together with the establishment of Community Justice Scotland. We will undertake a two-phase approach, with phase 1 assessing the immediate transfer of responsibilities and the establishment of Community Justice Scotland. Phase 2 will examine the longer-term impact of the reform. Further information:
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Performance and outcomes |
Higher education - widening access: progress reviewOur first report on higher education was published in 2016 and there were a number of areas that could warrant further work. These include participation (more detailed examination of student body, courses of study and outcomes) and widening access (first two targets are due to be delivered in 2020/21 and we could review progress). There are also likely to be significant implications for higher education from Brexit. Further information:
Prisoner healthcareThe majority of prisoners have mental health issues. Healthcare in prisons is the responsibility of the NHS and demand from the prison population is rising. There are concerns over the quality of healthcare being provided and the outcomes for prisoners. Further information:
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Skills and capacity |
NHS workforce 2We have reported on significant risks in relation to NHS workforce. We will carry out more detailed audit work on the community-based care workforce and in light of changing demographics of the workforce, role and NHS challenges. Further information:
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Digital |
Digital progress in central government and healthThis audit will look at the progress that the Scottish Government making in delivering on its digital ambitions. This will include progress against the digital strategy, the impact of new assurance arrangements, and comparing the approach and progress in the digital directorate in central government and the e-health directorate. Further information:
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Leadership and scrutiny |
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Performance audit follow-up |
BroadbandWe will provide an update on what has been achieved from the public sector’s two contracts with BT (due to complete at the end of 2017) as well as comment on progress towards the Scottish Government’s vision of world-class infrastructure by 2020 and 100 per cent superfast broadband coverage by 2021. Further information:
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Impact reports |
The order in which reports are published might change depending on any significant policy developments that impact on audit recommendations: The role of Scotland's Enterprise AgenciesEqual payEarly learning and childcareCity DealsChildren's mental healthNHS workforceFerries tenderingForth replacement crossingScottish fire and rescue |
Overview reporting |
Local government in Scotland: Financial overviewStrategic financial story for local government in Scotland in 2017/18. Further information:
Local government in Scotland: Performance and challengesWe 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:
Further information:
NHS in Scotland 2018This 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:
Scotland’s colleges 2018Our report will comment on the sector’s performance both from a financial and non-financial perspective. We will also highlight any future challenges the sector faces. Further information:
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How councils work |
Reports for this year to be confirmed |
Audits of Best Value |
Six Best Value reports to be confirmed following the 2017/18 process. |
Performance audits |
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Devolution |
Managing continued devolution of fiscal powers |
Economy |
Supporting economic growth - role of local authoritiesA9 dualling |
Policy |
Early learning and childcare 2Flood risk managementWaste managementSkills planning and investmentSchool educational attainment |
Public service reform |
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Performance and outcomes |
Higher education(finances)Prisoner healthcare |
Skills and capacity |
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Digital |
Digital progress in local government |
Leadership and scrutiny |
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Performance audit follow-up |
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Impact reports |
The order in which reports are published might change depending on any significant policy developments that impact on audit recommendations: ALEOsCommunity justiceEmployability - transfer of new powersHigher education - widening accessDigital in central government and healthVFM of NPD projectsReforming public services through better Asset ManagementHousing |
Overview reporting |
Local government financial overviewLocal government overviewNHS in ScotlandScotland’s colleges |
How councils work |
To be confirmed |
Audits of Best Value |
Seven Best Value reports to be confirmed following the 2018/19 SRA process. |
Performance audits |
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Devolution |
Managing continued devolution of fiscal powers |
Economy |
Innovative Financing - City Deals 2Supporting economic growth: impact of enterprise and skills review |
Policy |
HousingYouth justice |
Public service reform |
Health and social care integration 3 |
Performance and outcomes |
Higher educationImproving outcomes for looked after childrenImpact of investment in the school estate |
Skills and capacity |
Workforce planning for skills post BrexitNHS Workforce 3 |
Digital |
Digital services (learning or justice) |
Leadership and scrutiny |
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Performance audit follow-up |
Commonwealth Games legacy - six years on |
Impact reports |
The order in which reports are published might change depending on any significant policy developments that impact on audit recommendations: Community empowermentNHS workforce 2Prisoner healthcareSupporting economic growth - role of local authoritiesA9 duallingFlood risk managementSkills planning and investmentSchool education attainmentHE financesWaste management |
Overview reporting |
Local government financial overviewLocal government overviewNHS in ScotlandScotland’s colleges |
How councils work |
To be confirmed |
Audits of Best Value |
Six Best Value reports to be confirmed following 2020/21 SRA process. |
Performance audits |
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Devolution |
Managing continued devolution of fiscal powers |
Economy |
Development of Scotland's new agriculture and fishing policy post Brexit |
Policy |
Social securityEarly learning and childcare 3Criminal justice |
Public service reform |
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Performance and outcomes |
Mental health 3 |
Skills and capacity |
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Digital |
Progress against digital strategy - five years on |
Leadership and scrutiny |
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Performance audit follow-up |
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Impact reports |
The order in which reports are published might change depending on any significant policy developments that impact on audit recommendations: Innovative Financing - City Deals 2Supporting economic growth: impact of enterprise and skills reviewHousingYouth justiceHigher educationImproving outcomes for looked after childrenImpact of investment in the school estate |
Overview reporting |
Local government financial overviewLocal government overviewNHS in ScotlandScotland’s colleges |
How councils work |
To be confirmed |
Audits of Best Value |
6 Best Value reports to be confirmed following 2020/21 SRA process. |
Audit risks
Uncertainties around further devolved powers and responsibilities Failure to deliver performance and outcomes Inconsistent and/or failure to deliver policy and priorities
Challenging financial outlook Shortfall in skills and capacity Impact on/of changing/reforming public services Ineffective leadership and scrutiny Failures around economic drivers Lack of capacity/track record in developing the digital environment