Our work programme

Our work programme sets out the audit work we plan to deliver during 2023/24 and 2024/25. This includes:

  • Auditor General for Scotland-led work in central government
  • Accounts Commission-led work in councils and local government
  • Joint work by the Auditor General for Scotland and the Accounts Commission where there are areas of common interest
  • Audit Scotland work that contributes to the strategic themes agreed by the Auditor General for Scotland and the Accounts Commission.

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

  • provides assurance and information and supports scrutiny about financial sustainability, financial management, governance and transparency and value for money across public service delivery in Scotland
  • provides high quality, evidence-led audit judgements and recommendations that help improve the use of public money.

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 2023/24 and 2024/25

The tables below summarise planned audit work for 2023/24 and 2024/25. 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 CommissionAGS & AC

Coming in the next few months

Table of forthcoming publications
Audit productAuthorPublication dateContact
Audit product: Best Value Controller of Audit Report: Moray CouncilAuthor: ACPublication date: 28 March 2024Contact: bdeans@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 What we do page.

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 2023/24Author
Investing in Scotland’s infrastructure (Briefing)AGS
National Strategy for Economic Transformation (Briefing)AGS
Scotland's City Region and Growth Deals: Progress of the 2020 audit report recommendations (Briefing)AGS & AC
Economic recovery and growth publications 2024/25
Audit work in 2024/25Author
Making the most of public money (Performance Audit)AGS
Scottish National Investment Bank (Performance Audit)AGS

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 2023/24
Audit work in 2023/24Author
Administration of Scottish Income Tax 2022/23AGS
Statutory reports: section 22sAGS
Scotland’s colleges 2023 (Briefing)AGS
Integration Joint Boards: Financial analysis 2021/22 (Briefing)AC
Local government financial bulletin 2022/23AC

Statutory reports: Controller of Audit Best Value reports:

AC
Statutory reports: section 102sAC
Annual auditsAGS & AC
Annual fraud and irregularity report 2022/23AS
Governance and accountability publications 2024/25
Audit work in 2024/25Author
Administration of Scottish Income Tax 2024/25AGS
Statutory reports: section 22sAGS
Scotland’s Colleges 2024 (Briefing)AGS
Integration Joint Boards 2024 (Briefing)AC
Council Performance Commentary (Blog)AC
Council Budget Analysis (Briefing)AC

Statutory reports: Controller of Audit Best Value reports:

  • Falkirk Council
  • West Dunbartonshire Council
  • Clackmannanshire Council
  • City of Edinburgh Council
  • Scottish Borders Council
  • Renfrewshire Council
AC
Best value thematic report: LeadershipAC
Statutory reports: section 102sAC
Annual auditsAGS & AC
Annual fraud and irregularity report 2023/24AS

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 2023/24
Audit work in 2023/24Author
NHS in Scotland 2023AGS
The Scottish Government's workforce challenges (Briefing)AGS
Best Value in ScotlandAC
Local government in Scotland Overview 2023AC
Innovation and transformation publications 2024/25
Audit work in 2024/25Author
NHS in Scotland 2024AGS
Primary Care (Performance Audit)AGS
Local government in Scotland Overview 2024AC

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 2023/24
Audit work in 2023/24Author
Criminal courts backlog (Performance audit)AGS
How the Scottish Government is set up to deliver climate change goals (Performance audit)AGS
Climate Change: Decarbonising Heat in Homes (Performance Audit)AGS
Social Care work programme (Blog)AC
Early learning and childcare: Progress on delivery of the 1,140 hours expansion (Performance audit)AGS & AC
Approaches to achieving net zero across the UK (Briefing)AS
Policy priorities and commitments 2024/25
Audit work in 2024/25Author
Drug and alcohol services (Performance audit)AGS & AC
Sustainable transport (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 2023/24
Audit work in 2023/24Author
Adult mental health services (Performance audit)AGS & AC
Homelessness affects us all - action is needed (Blog)AGS & AC
Inequalities and human rights 2024/25
Audit work in 2024/25Author
Digital Exclusion (Performance audit)AGS & AC
Additional Support for Learning (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