Investment and infrastructure


About this e-hub

Audit Scotland supports the improvement of public services by looking at how public money is spent, and whether policies are achieving desired outcomes for individuals and bodies. We carry out extensive work looking at public sector investment and infrastructure.

This covers a wide range of areas, including:

  • public bodies, such as Transport Scotland, Scottish Environment Protection Agency, Scottish Water and councils
  • various topics, such as major transport projects, alternative financing methods for capital projects, sustainable transport, climate change and energy.

The hub below sets out more information on our work in this important area.

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Model of good practice

Good project management practice - vision and direction; planning; execution; measuring and monitoring; business acceptance


Audit Scotland improvement tools

Good project management practice

The appendix from our report on Review of major capital projects in Scotland includes a model for a good project management practice.

 Download the model - PDF 154Kb 

Major project and procurement lessons

In this report we highlight good practice from our recently published report on the Forth Replacement Crossing. We also summarise relevant findings and recommendations about major projects and procurement approaches from other performance audit reports to identify important lessons in managing projects.

 Download Major project and procurement lessons - PDF 790Kb



National Audit Office

National Audit Office

The National Audit Office (NAO) has produced these reports about managing projects:

Government guidance

Government information

The Scottish Government and UK Government provide this information:

  • Scottish Government Infrastructure Investment Plan – sets out its programme of long-term investment in Scotland and progress on major capital projects.
  • Scottish Government provides six-monthly updates on major capital projects to the Scottish Parliament’s Public Audit and Post-legislative Committee.
  • Scottish Government Scottish Public Finance Manual (SPFM) - provides guidance on the rules that apply to Scottish Government staff who are involved in procurement activity.
  • Scottish Procurement Journey - a toolkit providing practical guidance on procurement procedures.
  • Transport Scotland Scottish Transport Analysis Guide - provides an overview of the latest information and guidance for developing and assessing transport schemes and strategies.
  • HM Treasury Green Book - guidance issued on how to appraise policies, programmes and projects, and on the design and use of monitoring and evaluation before, during and after implementation.

A range of other guidance can be found on the UK Government’s Infrastructure and Projects Authority website.


Institution of Civil Engineers

Project Management Institute

Project Management Institute (PMI)

Infrastructure Transparency Initiative

The Infrastructure Transparency Initiative (CoST)

CoST high income case study – Scotland – this report details how Scotland has made significant reforms to advance infrastructure transparency, participation and accountability. It also outlines where improvements could be made in disclosure, assurance, multi-stakeholder working and social accountability. The Forth replacement crossing project is included as an example of good practice in stakeholder engagement in infrastructure planning and delivery (page 62).


Get in touch


Dharshi Santhakumaran, Senior Manager

Ashleigh Madjitey, Audit Manager