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

Scotland's City Region and Growth Deals

To be published January 2020

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...

Revenue financing of assets

To be published spring 2020

Revenue funded projects form a major part of public sector infrastructure investment in Scotland. For projects delivered via the NPD and Hub models, the Scottish Government has committed to...

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....