Our work programme

Our work programme sets out the audit work we plan to deliver during 2022/23 and 2023/24. This includes:

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

Our work programme is dynamic and we review and update it every three months to ensure it responds to changing circumstances.

 

Planned audit work for 2022/23 and 2023/24

The tables below summarise planned audit work for 2022/23 and 2023/24. 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
AGS
AC
AS
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: Data gaps - getting the basics right... what more public sector leaders can do (Blog) Author: AS Publication date: 31 October 2022 Contact date: mcampsie@audit-scotland.gov.uk
Audit product: Financial sustainability and implications for the fiscal framework (Briefing) Author: AGS Publication date: 17 November 2022 Contact date: rrobinson@audit-scotland.gov.uk
Audit product: Section 22 reports - The Auditor General is considering the findings of the 2021/22 audits as they are concluded. He anticipates preparing a number of statutory reports to bring significant findings to the Parliament's attention. These will be published on this website once they have been laid in the Parliament. Author: AGS Publication date: TBC Contact date: pmcfall@audit-scotland.gov.uk
Audit product: Section 102 reports – The Controller of Audit may prepare reports for the Accounts Commission on any significant issues raised in the audit of a council or other local government body. These will be published on this website once they have been to the Commission. Author: AC Publication date: TBC Contact date: media@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 economic development and growth
  • Skills and training
  • Infrastructure investment and low carbon economy
  • Impact of EU withdrawal
Economic recovery and growth publications
Audit work in 2022/23 Author
Financial sustainability and implications for the Fiscal Framework AGS

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
  • Annual audits
Governance and accountability publications
Audit work in 2022/23 Author
Administration of Scottish Income Tax 2021/22 AGS
Scotland's Colleges 2022 (Briefing) AGS
Statutory reports: section 22s AGS
Integration Joint Boards: Financial analysis 2020/21 (Briefing) AC
Local government financial bulletin 2021/22 AC
Statutory reports: section 102s AC
Annual audits AGS & AC
Scotland's financial response to Covid-19 (Performance audit) AGS & AC
Annual fraud and irregularity report 2021/22 AS
National Fraud Initiative in Scotland AS
National Fraud Initiative Non-domestic rates: Small Business Bonus Scheme Pilot evaluation AS
National Fraud Initiative Scottish National Entitlement Cards Pilot evaluation AS
Governance and accountability publications 2023/24
Audit work in 2023/24 Author
Administration of Scottish Income Tax 2022/23 AGS
Local government financial bulletin 2022/23 AC

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
  • Policing
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 Council (Best Value Assurance Report) AC
Data gaps (Roundtable) AS
Innovation and transformation publications 2023/24
Audit work in 2023/24 Author
NHS in Scotland 2023 AGS
Local government in Scotland Overview 2023 AC

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
  • Social care
  • National Care Service
  • Drug and alcohol services
Policy priorities and commitments publications
Audit work in 2022/23 Author
Climate change: Local government approach and ambitions (Briefing) AC
The learner journey from school to work (ehub) AS
Policy priorities and commitments 2023/24
Audit work in 2023/24 Author
Criminal court backlogs (Performance audit) AGS
Scottish Government climate change plan: Delivery arrangements (Performance audit) AGS
Drug and alcohol services (Performance audit) AGS & AC
Early learning and childcare follow up (Performance audit) AGS & AC
Health and Social Care Integration (Performance audit) AGS & AC
Social care (Performance audit) AGS & AC
Sustainable alternatives to custody (Performance audit) AGS & AC

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
Tackling child poverty (Briefing) AGS & AC
Inequalities and human rights 2023/24
Audit work in 2023/24 Author
Adult mental health (Performance audit) AGS & AC
Digital exclusion and connectivity (Performance audit) 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