Our work programme

Our work programme sets out the audit work we plan to deliver during 2022/23. This includes:

The Auditor General for Scotland and the Accounts Commission are committed to ensuring public audit in Scotland:

Our work programme needs to be dynamic in this volatile and uncertain context. We will review and update it every three months to ensure it responds to changing circumstances.

While we plan to manage our work programme differently, we will retain our focus on producing high quality, evidence-led audit judgements and recommendations for improvement.


Planned audit work for 2022/23

The tables below summarise planned audit work for 2022/23. Check back to this page regularly for updates.

We will add details on the type of product planned and links to our audit scopes and reports when these are available.

Table key:

Table key
Joint Report by the Auditor General for Scotland and the Accounts Commission AGS & AC

Coming in the next few months

Table of forthcoming publications
Audit product Author Publication date Contact
Audit product: Scotland's financial response to Covid-19 (Performance audit) Author: AGS & AC Publication date: 9 June 2022 Contact date: rrobinson@audit-scotland.gov.uk
Audit product:Financial analysis of IJBs 2020/21 (Summary report) Author: AC Publication date: 16 June 2022 Contact date: bdeans@audit-scotland.gov.uk
Audit product: Angus Council (Best Value Assurance Report) Author: AC Publication date: 5 July 2022 Contact date: bdeans@audit-scotland.gov.uk
Audit product: Scotland's Colleges 2022 Author: AGS Publication date: 7 July 2022 Contact date: rseidel@audit-scotland.gov.uk
Audit product: Annual fraud and irregularity report 2021/22 Author: AS Publication date: 14 July 2022 Contact: acairns@audit-scotland.gov.uk

Our full programme

To find out more about the broad range of work that we do, and explain our products, visit our work pages.

Economic recovery and growth

We'll look at how public money is being used to support economic recovery and the renewal of public services including:

  • Public finances
  • Supporting jobs, business and enterprise
  • Skills and training
  • Infrastructure investment and low carbon economy
  • Impact of EU withdrawal

In early 2022/23 we are undertaking background work to scope potential future audit work. We will look at:

  • The Scottish Government’s new 10-year strategy for economic transformation
  • Strategic capital investment, reviewing progress against the recommendations in our January 2020 audit on privately financed infrastructure investment and looking at the Scottish Government’s Medium Term Financial Strategy and updated Climate Change Plan
  • The implementation of schemes designed to replace the EU Structural, Social and Agricultural Funds
  • Developments affecting City Region and Growth Deals and progress against the recommendations in our 2020 report

Governance and accountability

We’ll look at how public bodies are ensuring proper and effective use of public money across the public sector and within individual bodies including:

  • Following the pandemic pound
  • Collaborative leadership
  • Fraud risks
  • Effective scrutiny
Governance and accountability publications
Audit work in 2022/23 Author
Administration of Scottish Income Tax 2021/22 AGS
Scotland's Colleges 2022 AGS
Statutory reports: section 22s AGS
Financial analysis of IJBs 2020/21 AC
Statutory reports: section 102s AC
Annual audits AGS & AC
Reviewing Scotland's financial response to the Covid-19 pandemic AGS & AC
Annual fraud and irregularity report 2021/22 AS
National Fraud Initiative in Scotland AS

Innovation and transformation

We’ll look at how public bodies are learning through continuous improvement, innovation and by transforming public services including:

  • Local government
  • NHS
  • Best Value
  • Service redesign
  • Digital transformation
  • Workforce planning
Innovation and transformation publications
Audit work in 2022/23 Author
NHS in Scotland 2022 AGS
Angus Council (Best Value Assurance Report) AC
Comhairle nan Eilean Siar (Best Value Assurance Report) AC
Local government in Scotland Overview 2022 AC
Shetland (Best Value Assurance Report) AC
Data governance and ethics (Roundtable) AS

Policy priorities and commitments

We’ll look at progress on key policy commitments and public services’ ability to deliver on long-term strategic priorities and outcomes, including:

  • Health and social care integration
  • Early learning and childcare
  • School education
  • Community empowerment
  • Community justice
  • Courts backlogs
  • Climate change
Policy priorities and commitments publications
Audit work in 2022/23 Author
Scottish Government climate change plan: Delivery arrangements AGS
Climate change - local government targets and plans AC
Climate change: Data tool AS
The learner journey from school to work (ehub) AS

Inequalities and human rights

We’ll look at how Covid-19 is impacting on different groups in society, focusing on the risk of deepening existing inequalities. Our work will help to ensure public bodies address inequalities and protect human rights, recognising the multiple ways people experience disadvantage and poorer outcomes. Key areas of focus include:

  • Child poverty
  • Children and young people with additional support needs
  • Care experienced children and young people
  • Mental health
  • Housing benefit
  • Digital exclusion
  • Social security
Inequalities and human rights publications
Audit work in 2022/23 Author
Social Security: Progress on implementing the devolved benefits (Performance audit) AGS
Children and young people who need additional support for learning (Blog) AC
Resourcing the benefit service: Thematic study AC
Adult mental health (Performance audit) AGS & AC
Child poverty (Briefing) AGS & AC

Our principles

These principles will underpin how we plan and deliver our work programme. Some will be more prominent than others depending on the nature of the audit activity. We will continue to develop how we apply them in practice.

Providing assurance and driving improvement

We will use our unique local and national perspective to provide assurance about how Scotland’s public services are responding to Covid-19. We will aim to provide insight and learning, and drive improvement, innovation and transformational change as Scotland moves towards recovery and renewal.

Taking a risk-based and proportionate approach

We recognise the potential impact of audit work on people working in public services who are still responding to Covid-19. We will ensure our audit response is proportionate and risk-based, and that audited bodies have clear advance notice of any planned work.

Taking a person-centred approach

Where we can, we will capture the needs and concerns of the people who use public services through our audit work.

Being flexible and agile

We will adapt our work programme as new issues emerge or risks change. We will use a range of approaches to report our audit work.

Integrating cross cutting issues

We will integrate thinking on issues that cut across policy areas and have an impact on citizens and service users throughout our audit work. For example: prevention, digital, inequality and human rights, climate change, community engagement