Audit appointments

Audits are undertaken by Audit Scotland's Audit Services Group or by private firms. Audit appointments are made by the Accounts Commission (for local government) and the Auditor General for Scotland (for other sectors).

The list below shows all the audits in each sector and who will be carrying them out for the 2019/20 audits.

The number of audits can change during the year so this list will be updated regularly.

Local government sector

Councils

  • Aberdeen City Council - KPMG LLP
  • Aberdeenshire Council - Audit Scotland
  • Angus Council - Audit Scotland
  • Argyll and Bute Council - Audit Scotland
  • City of Edinburgh Council - Azets Audit Services
  • Clackmannanshire Council - Audit Scotland
  • Comhairle nan Eilean Siar (Western Isles Council) - Audit Scotland
  • Dumfries and Galloway Council - Grant Thornton UK LLP
  • Dundee City Council - Audit Scotland
  • East Ayrshire Council - Deloitte LLP
  • East Dunbartonshire Council - Audit Scotland
  • East Lothian Council - Audit Scotland
  • East Renfrewshire Council - Audit Scotland
  • Falkirk Council - EY
  • Fife Council - Audit Scotland
  • Glasgow City Council - Audit Scotland
  • Highland Council - Grant Thornton UK LLP
  • Inverclyde Council - Audit Scotland
  • Midlothian Council - EY
  • Moray Council - Audit Scotland
  • North Ayrshire Council - Deloitte LLP
  • North Lanarkshire Council - Audit Scotland
  • Orkney Islands Council - Audit Scotland
  • Perth and Kinross Council - KPMG LLP
  • Renfrewshire Council - Audit Scotland
  • Scottish Borders Council - Audit Scotland
  • Shetland Islands Council - Deloitte LLP
  • South Ayrshire Council - Deloitte LLP
  • South Lanarkshire Council - Audit Scotland
  • Stirling Council - Audit Scotland
  • West Dunbartonshire Council - Audit Scotland
  • West Lothian Council - EY

Pension funds

  • Dumfries and Galloway Council Pension Fund - Grant Thornton UK LLP
  • Falkirk Council Pension Fund - EY
  • Fife Council Pension Fund - Audit Scotland
  • Highland Council Pension Fund - Grant Thornton UK LLP
  • Lothian Pension Fund - Azets Audit Services
  • North East Scotland Pension Fund - Audit Scotland
  • Orkney Islands Council Pension Fund - Audit Scotland
  • Scottish Borders Pension Fund - Audit Scotland
  • Shetland Islands Council Pension Fund - Deloitte LLP
  • Strathclyde Pension FundĀ - Audit Scotland
  • Tayside Pension Fund - Audit Scotland

Other

  • Aberdeen City Integration Joint Board - KPMG LLP
  • Aberdeenshire Integration Joint Board - Audit Scotland
  • Angus Integration Joint Board - Audit Scotland
  • Argyll and Bute Integration Joint Board - Audit Scotland
  • Ayrshire Valuation Joint Board - Deloitte LLP
  • Central Scotland Valuation Joint Board - Audit Scotland
  • Clackmannanshire and Stirling Integration Joint Board - Audit Scotland
  • Clyde Muirshiel Park Authority - Audit Scotland
  • Clyde Valley Learning and Development Joint Committee - Audit Scotland
  • Dumfries and Galloway Integration Joint Board - Grant Thornton UK LLP
  • Dunbartonshire and Argyll and Bute Valuation Joint Board - Audit Scotland
  • Dundee City Integration Joint Board - Audit Scotland
  • TAYplan - Audit Scotland
  • East Ayrshire Integration Joint Board - Deloitte LLP
  • East Dunbartonshire Integration Joint Board - Audit Scotland
  • East Lothian Integration Joint Board - Audit Scotland
  • East of Scotland European Consortium - Audit Scotland
  • East Renfrewshire Integration Joint Board - Audit Scotland
  • Edinburgh Integration Joint Board - Azets Audit Services
  • Falkirk Integration Joint Board - EY
  • Fife Integration Joint Board - Audit Scotland
  • Glasgow City Region - City Deal Cabinet Joint Committee - Audit Scotland
  • Clydeplan - Audit Scotland
  • Glasgow City Integration Joint Board - Audit Scotland
  • Grampian Valuation Joint Board - Audit Scotland
  • Highlands and Western Isles Valuation Joint Board - Grant Thornton UK LLP
  • HITRANS - Grant Thornton UK LLP
  • Inverclyde Integration Joint Board - Audit Scotland
  • Lanarkshire Valuation Joint Board - Audit Scotland
  • Lothian Valuation Joint Board - Azets Audit Services
  • Midlothian Integration Joint Board - EY
  • Moray Integration Joint Board - Audit Scotland
  • Mugdock Country Park Joint Management Committee - Audit Scotland
  • NESTRANS - Audit Scotland
  • North Ayrshire Integration Joint Board - Deloitte LLP
  • North Lanarkshire Integration Joint Board - Audit Scotland
  • Orkney and Shetland Valuation Joint Board - Deloitte LLP
  • Orkney Integration Joint Board - Audit Scotland
  • Perth and Kinross Integration Joint Board - KPMG LLP
  • Renfrewshire Integration Joint Board - Audit Scotland
  • Renfrewshire Valuation Joint Board - Audit Scotland
  • Scotland Excel - Audit Scotland
  • Scottish Borders Integration Joint Board - Audit Scotland
  • SESplan - Audit Scotland
  • SEStran - Azets Audit Services
  • Shetland Integration Joint Board - Deloitte LLP
  • South Ayrshire Integration Joint Board - Deloitte LLP
  • South Lanarkshire Integration Joint Board - Audit Scotland
  • SWestrans - Grant Thornton UK LLP
  • Strathclyde Concessionary Travel Scheme Joint Committee - Azets Audit Services
  • Strathclyde Partnership for Transport - Azets Audit Services
  • TACTRAN - KPMG LLP
  • Tay Road Bridge Joint Board - Audit Scotland
  • Tayside Contracts Joint Committee - Audit Scotland
  • Tayside Valuation Joint Board - Audit Scotland
  • West Dunbartonshire Integration Joint Board - Audit Scotland
  • West Lothian Integration Joint Board - EY
  • West of Scotland Archaeology Service - Audit Scotland
  • West of Scotland European Forum - Audit Scotland
  • Western Isles Integration Joint Board - Audit Scotland
  • ZetTrans - Deloitte LLP

Health sector

Territorial Health Boards

  • NHS Ayrshire and Arran - Deloitte LLP
  • NHS Borders - Audit Scotland
  • NHS Dumfries and Galloway - Grant Thornton UK LLP
  • NHS Fife - Audit Scotland
  • NHS Forth Valley - Audit Scotland
  • NHS Grampian - Audit Scotland
  • NHS Greater Glasgow and Clyde - Audit Scotland
  • NHS Highland - Grant Thornton UK LLP
  • NHS Lanarkshire - Audit Scotland
  • NHS Lothian - Azets Audit Services
  • NHS Orkney - Audit Scotland
  • NHS Shetland - Deloitte LLP
  • NHS Tayside - Audit Scotland
  • NHS Western Isles - Audit Scotland

Special Health Boards

  • Healthcare Improvement Scotland - Deloitte LLP
  • Mental Welfare Commission for Scotland - Azets Audit Services
  • NHS 24 - Azets Audit Services
  • NHS Education for Scotland - Grant Thornton UK LLP
  • Public Health Scotland - Deloitte LLP
  • NHS National Services Scotland - Audit Scotland
  • NHS National Waiting Times Centre Board - Azets Audit Services
  • Scottish Ambulance Service - Grant Thornton UK LLP
  • The State Hospital - Azets Audit Services

Further education sector

  • Ayrshire College - Mazars
  • Borders College - Azets Audit Services
  • City of Glasgow College - Azets Audit Services
  • Dumfries and Galloway College - Azets Audit Services
  • Dundee and Angus College - Audit Scotland
  • Edinburgh College - Audit Scotland
  • Fife College - EY
  • Forth Valley College - EY
  • Glasgow Clyde College - Azets Audit Services
  • Glasgow Kelvin College - Azets Audit Services
  • Glasgow Regional Board - Azets Audit Services
  • Inverness College - EY
  • Lews Castle College - EY
  • Moray College - EY
  • New College Lanarkshire - Mazars
  • North East Scotland College - EY
  • North Highland College - EY
  • Perth College - EY
  • South Lanarkshire College - Mazars
  • West College Scotland - Mazars
  • West Lothian College - Mazars

Central government sector

  • Accountant in Bankruptcy - Grant Thornton UK LLP
  • Architecture and Design Scotland - Audit Scotland
  • Bord na Gaidhlig - Deloitte LLP
  • Cairngorms National Park Authority - Grant Thornton UK LLP
  • Care Inspectorate - Grant Thornton UK LLP
  • Children and Young People's Commissioner Scotland - Deloitte LLP
  • Children's Hearings Scotland - Audit Scotland
  • Commissioner for Ethical Standards in Public Life in Scotland - Deloitte LLP
  • Community Justice Scotland - Grant Thornton UK LLP
  • Creative Scotland - Audit Scotland
  • Creative Scotland Lottery Fund - Audit Scotland
  • Crofting Commission - Deloitte LLP
  • Crown Estate Scotland - Grant Thornton UK LLP
  • Crown Office and Procurator Fiscal Service - Audit Scotland
  • Disclosure Scotland - Azets Audit Services
  • Education Scotland - Audit Scotland
  • Ferguson Marine Port Glasgow - New
  • Food Standards Scotland - Audit Scotland
  • Forestry and Land Scotland - Audit Scotland
  • Highlands and Islands Enterprise - Audit Scotland
  • Historic Environment Scotland - Deloitte LLP
  • Independent Living Fund Scotland - Deloitte LLP
  • Loch Lomond & the Trossachs National Park Authority - Grant Thornton UK LLP
  • National Galleries of Scotland - Audit Scotland
  • National Library of Scotland - Audit Scotland
  • National Museums Scotland - Audit Scotland
  • National Records of Scotland - Audit Scotland
  • NHS Superannuation Scheme (Scotland) - Audit Scotland
  • Non-Domestic Rates Account - Audit Scotland
  • Office of the Scottish Charity Regulator - Grant Thornton UK LLP
  • Police Investigation and Review Commissioner - Azets Audit Services
  • Queen's and Lord Treasurer's Remembrancer - Audit Scotland
  • Quality Meat Scotland - Audit Scotland
  • Registers of Scotland - Audit Scotland
  • Revenue Scotland - Audit Scotland
  • Risk Management Authority - Audit Scotland
  • Royal Botanic Gardens Edinburgh - Audit Scotland
  • Scottish Canals - Grant Thornton UK LLP
  • Scottish Children's Reporter Administration - Audit Scotland
  • Scottish Consolidated Fund - Audit Scotland
  • Scottish Courts and Tribunals Service - Azets Audit Services
  • Scottish Criminal Cases Review Commission - Audit Scotland
  • Scottish Commission on Social Security - Audit Scotland
  • Scottish Enterprise - Audit Scotland
  • Scottish Environment Protection Agency - Grant Thornton UK LLP
  • Scottish Fire and Rescue Service - Deloitte LLP
  • Scottish Fiscal Commission - Audit Scotland
  • Scottish Forestry - Audit Scotland
  • Scottish Funding Council - Audit Scotland
  • Scottish Government - Audit Scotland
  • Scottish Housing Regulator - Azets Audit Services
  • Scottish Human Rights Commission - Deloitte LLP
  • Scottish Information Commissioner - Deloitte LLP
  • Scottish Land Commission - Audit Scotland
  • Scottish Legal Aid Board - Audit Scotland
  • Scottish Legal Complaints Commission - Deloitte LLP
  • Scottish National Investment Bank - New
  • Scottish Natural Heritage - Audit Scotland
  • Scottish Parliamentary Corporate Body - Audit Scotland
  • Scottish Police Authority - Audit Scotland
  • Scottish Prison Service - Azets Audit Services
  • Scottish Public Pensions Agency - Audit Scotland
  • Scottish Public Services Ombudsman - Deloitte LLP
  • Scottish Qualifications Authority - Audit Scotland
  • Scottish Road Works Commissioner - Azets Audit Services
  • Scottish Social Services Council - Grant Thornton UK LLP
  • Scottish Teachers' Superannuation Scheme - Audit Scotland
  • SGRPID - European Agricultural Fund - Audit Scotland
  • Skills Development Scotland - Audit Scotland
  • Social Security Scotland - Audit Scotland
  • South of Scotland Enterprise - Audit Scotland
  • sportscotland Group - Audit Scotland
  • sportscotland Lottery Fund - Audit Scotland
  • Standards Commission for Scotland - Audit Scotland
  • Student Awards Agency for Scotland - Grant Thornton UK LLP
  • Transport Scotland - Audit Scotland
  • VisitScotland - Audit Scotland
  • Water Industry Commission for Scotland - Audit Scotland

Water sector

  • Scottish Water - KPMG LLP