The Public Services Reform (Scotland) Act 2010 (the Act) came into force on 1 October 2010. Sections 31 to 32 of Part 3 places duties on public bodies to provide and publish information on certain expenditure and exercise of functions. The Act names Audit Scotland and the Accounts Commission along with other named public bodies to publish information on:
- Expenditure in relation to:
- Payments which have a value in excess of £25,000
- The number of individuals within the organisation that receive remuneration in excess of £150k
- Sustainable economic growth
- Our improvement in efficiency, effectiveness and economy
In addition, Audit Scotland publishes information on:
The following expenditure information covers the work of, and is published jointly by Audit Scotland, the Accounts Commission and the Auditor General for Scotland.
Expenditure in relation to overseas travel
Expenditure on overseas travel by Audit Scotland is mainly incurred through the sharing of our professional, technical and other audit-related expertise with other audit organisations and public-sector bodies from other countries. We endeavour to recover our costs whenever possible when sharing our experience and expertise.
The information on expenditure for international travel highlights those occasions when costs are incurred by Audit Scotland. Some or all of these costs may be recovered. Where this is the case, we will show this in the report. The information will be updated quarterly.
Expenditure in relation to hospitality and entertainment
Audit Scotland is committed to spending the public money it receives properly, efficiently and effectively. Expenditure by Audit Scotland in relation to hospitality and entertainment is very small and is mostly incurred when we share our expertise with organisations from other countries.
Reports show the expenditure by Audit Scotland in relation to hospitality and entertainment. The information will be updated quarterly.
Expenditure in relation to external consultancy
The Scottish Government defines ‘consultancy’ as including a wide range of professional services such as management consultancy, IT consultancy, financial consultancy, construction- and infrastructure-related consultancy, research and evaluation and policy development. Therefore the expenditure contained in this section reflects this definition of external consultancy.
Audit Scotland mainly uses external consultancy to undertake specific pieces of work that require expertise that is not readily available in-house.
Information will show the expenditure by Audit Scotland in relation to external consultancy. The information will be updated quarterly.
Expenditure in relation to public relations
Audit Scotland helps the Auditor General and the Accounts Commission check that organisations spending public money use it properly, efficiently and effectively. We do this by carrying out performance studies and producing annual audit reports on public bodies. We cover over 200 public bodies and report on our work in public.
The following information on our expenditure in relation to public relations is a result of reporting our work in public. This will be updated yearly (around June).
Payments which have a value in excess of £25,000
The Public Services Reform (Scotland) Act 2010 requires Audit Scotland to publish a regular statement of payments made during the financial year which have a value in excess of £25,000. Audit Scotland plans to do this on a quarterly basis.
In addition Audit Scotland will aggregate payments below the £25,000 threshold and when aggregated payments to a supplier exceed £25,000, they are published below.
The following information applies to Audit Scotland only.
Read the Accounts Commission statements on remuneration, sustainable economic growth, and efficiency, effectiveness and economy.
Remuneration in excess of £150,000
The Public Services Reform (Scotland) Act 2010, section 31(4) requires listed public bodies to publish a statement specifying the number of individuals (if any) who received remuneration during that financial year in excess of £150,000.
No member of staff of Audit Scotland received remuneration in excess of £150,000 for the financial year 2021/22.
Sustainable economic growth
The Public Services Reform (Scotland) Act 2010, section 32(1)(a) requires listed public bodies to publish a statement at the year end on the steps they have taken to promote and increase sustainable growth through the exercise of their functions.
Statements from Audit Scotland in relation to sustainable economic growth will be published here yearly (normally June).
Efficiency, effectiveness and economy
The Public Services Reform (Scotland) Act 2010, section 32(1)(b) requires listed public bodies to publish a statement in relation to efficiency, effectiveness and economy as soon as possible after the end of the financial year.
Statements from Audit Scotland in relation to efficiency, effectiveness and economy will be published here yearly (normally June).
Hospitality and gift disclosures
One of our overarching objectives is to improve the transparency of our costs and governance arrangements. Here you can find information about the hospitality and gifts received and given. The information will be updated on a quarterly basis.
Directors' and board members' expenses
Here you can find information about expenses claimed by the management team, directors and board members of Audit Scotland. The information will be updated on a quarterly basis.