Audit scopes

These are the audit scopes for national performance audits which we are planning to do over the next year. Details of all our future work for the next five years is in our work programme. If you want more information, you can contact the business manager for this work, Rikki Young, at

NHS workforce planning - part 2

To be published August 2019

Primary care is central to the delivery of effective health and social care and has a major role to play in achieving the Scottish Government’s aim for more care to be delivered at home, or closer to home.

NHS workforce planning...

Scotland's City Region and Growth Deals

To be published autumn 2019

With the devolution of additional financial powers to the Scottish Government, public sector resources in Scotland will be more reliant on the performance of the Scottish economy.  The Scottish Government has a key role in supporting the growth...

Finances of Scottish universities

To be published autumn 2019

The higher education sector in Scotland makes an important contribution to both the Scottish economy and wider society. It has global reach, attracting students from across the world. An internationally competitive and inclusive higher education...

NHS in Scotland 2019

To be published October 2019

Each year the Auditor General for Scotland publishes a review of the NHS in Scotland. The report assesses financial and wider performance and highlights significant issues facing the NHS.

We will comment on areas including:


Early learning and childcare: follow-up audit

To be published spring 2020

The Scottish Government and councils are working together to expand funded early learning and childcare (ELC) for three and four-year-olds and eligible two-year-olds.  Entitlement for eligible children will almost double to 1,140 hours per year...

Affordable housing

To be published spring 2020

Housing can make a substantial contribution to economic growth, prosperity, education, health and wellbeing and social care. Councils have a key role in assessing the need for affordable housing in their areas and planning to meet those needs....