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, Michelle Borland, at

Displaying 1 - 3 of 3 reports

Digital progress in local government

To be published early 2021

Digital technology can fundamentally change how council services are delivered. It has the potential to improve experiences and outcomes for service users, improve how councils interact with citizens, and make councils more efficient. Digital...

Local government in Scotland

To be published early 2021

In the financial overview for the 2019/20 financial year, we will comment on:

  • the 2019/20 funding settlement from the Scottish Government, councils' budget responses and the budget pressures and constraints
  • councils'...