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

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....

Social security

To be published May 2020

The Scottish Government is taking on responsibility for a range of social security benefits from the UK Government, as part of the wider devolution of powers from the UK Parliament to the Scottish Parliament through the Scotland Acts 2012 and...

Scotland's colleges 2020

To be published June 2020

The college sector is an important part of the enterprise and skills landscape in Scotland, contributing to the Scottish Government’s aspirations for economic growth. Each year the Auditor General carries out an audit of the college sector to...

Digital progress in local government

To be published autumn 2020

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...