Section 22 reports

Scottish Canals’ struggle to value its assets meant auditors did not have enough reliable evidence to provide assurance over the public body’s finances.

South Lanarkshire College has addressed weaknesses in how it is governed but has spent around £800,000 responding to leadership issues.

An error in the text was identified in paragraph 23, where February 2022 should read May 2021. This was corrected on 18 May 2023.

Uncertainty remains over the final costs and completion dates of two delayed lifeline ferries, Glen Sannox (...

The body that investigates complaints about MSPs and councillors has made improvements to address serious failings at the organisation. However there remain significant challenges.

The Crofting Commission has acted quickly to tackle weaknesses in its governance and leadership arrangements.

Since a critical report by auditors in 2021, the Commission has clarified roles and decision-making responsibilities,...

The Scottish Government spent £49.2 billion against a budget of £51.2 billion in 2021/22.

But with significant pressures on public finances, auditors have called for more transparency around government spending.

Lessons must be learned after a low response to the 2022 census led to increased costs and additional work.

Wide concerns about an initial return rate of 79 per cent saw the 2022 census extended by a month, increasing the rate to 89 per...

Independent audit was unable to conclude that governance at South Lanarkshire College was satisfactory over the last year.

Flaws found in the way the public body in charge of Scotland's inland waterways recorded and valued its assets meant auditors could not give an opinion on its accounts.

The full financial impact of a cyber-attack on Scotland's environmental agency is still not clear, and the incident remains a warning to other public sector bodies.

Public trust in the body that investigates complaints about the behaviour of MSPs and councillors is now at risk because of serious failings in the way it is run.

The Scottish Government needs to be more transparent about its spending in response to the Covid-19 pandemic, following a year in which its budget grew by a quarter.

NHS Highland has improved its governance, leadership and culture, and has managed to reduce its spending. Now the board must focus on addressing its challenging future financial position.

The public body responsible for promoting Gaelic in Scotland has tackled weaknesses in its leadership and governance. It now needs to monitor the impact of these changes in the years to come.

Scotland's census has faced considerable challenges and is expected to cost £21.6 million
more than originally planned. Careful management is needed to ensure its successful delivery
in March 2022.

NHS National Services Scotland (NSS) used emergency procurement provisions to award PPE contracts without competition during the first wave of Covid-19. There was some variation in the contracts, but auditors were satisfied with the procurement...

The body responsible for overseeing Scotland's 20,000 crofts must improve its governance and rebuild damaged relationships between its board and managers.

The Scottish Government overspent its 2019/20 budget by nearly £700 million responding to the Covid-19 pandemic.

A subsidiary of Scottish Water may need between £47 million and £88 million in financial support due to the impact of Covid-19 on the businesses it serves.

NHS Tayside has improved its financial management and service performance, but risks related to its high running costs remain.

The Scottish Police Authority (SPA) has improved how it operates but policing in Scotland is not financially sustainable, says the Auditor General for Scotland.

An estimated £14.8m of a carer's benefit is thought to have been overpaid in Scotland due to error and fraud, a report by the Auditor General has shown.

This report outlines the nature of an alleged fraud that was perpetrated against City of Glasgow College and the action which has taken place following its discovery. 

Key questions around the delay to the opening of the Royal Hospital for Children and Young People remain unanswered, says the public spending watchdog.

A major ICT project at Disclosure Scotland, which provides criminal history checks for employers, was delivered 18 months late and at more than twice the original budget.

Greater clarity is needed around the core functions and finances of the Scottish Police Authority (SPA) so that it can build a modern and financially stable police service.

The public body for promoting Gaelic must address a range of concerns from a lack of openness to poor relationships and organisational culture.

NHS Highland must focus on making significant and long-term changes in order to deal with its complex and ongoing problems.

NHS Tayside has begun to show improvements in financial management and governance, but the board still faces substantial long-term financial and operational challenges.

The Scottish Government has substantially reduced the value of £140 million-worth of loans and guarantees to private companies, says the public spending watchdog.

The Scottish Prison Service faces profound challenges in continuing to run Scotland's overcrowded  prisons safely and effectively, says the Auditor General.

The Scottish Government Consolidated Accounts 2018/19 audit has noted the 2018/19 Social Security Scotland accounts were qualified by the auditor,...

The Auditor General has reported on Highlands and Islands Enterprise's operation of the Cairngorm Mountain ski resort and funicular railway.

The Auditor General has raised concerns about the management of an ICT project at the Scottish Social Services Council (SSSC).

Urgent action is needed to address NHS Tayside's financial position amid ongoing changes to the make-up of its leadership team, says the Auditor General.

The Scottish Police Authority (SPA) has made progress but concerns remain about its ability to balance its budget and meet longer term strategic objectives.

The Auditor General has submitted a report to the Scottish Parliament relating to governance issues at Community Justice Scotland (CJS) in its first year of operation.

The Auditor General has submitted a report to the Scottish Parliament relating to the 2017/18 accounts of the Scottish Public Pensions Agency (SPPA).

The Auditor General has reported to the Scottish Parliament that NHS Highland and NHS Ayrshire and Arran face significant financial challenges, which are likely to continue in the years ahead.

The Auditor General has reported to the Scottish Parliament that NHS Highland and NHS Ayrshire and Arran face significant financial challenges, which are likely to continue in the years ahead.

The Scottish Government needs to be more transparent about the annual reporting of its accounts, including loans to private companies, says the Auditor General.

Poor planning and over-optimism contributed to financial problems at New College Lanarkshire while Edinburgh College has made progress, says the Auditor General.

Poor planning and over-optimism contributed to financial problems at New College Lanarkshire while Edinburgh College has made progress, says the Auditor General.

A series of governance failings and the poor use of public money at the Scottish Police Authority are unacceptable, says the Auditor General.

The Scottish Government needs to increase the transparency of its financial reporting on non-domestic rates, says the Auditor General.

The Auditor General has reported to the Scottish Parliament for a third consecutive year on NHS Tayside's progress with addressing significant financial difficulties, and the high risk that the board will not achieve financial balance in 2017/18...

The Auditor General has found that the Scottish Government produced a sound financial report for 2016/17 and managed its budget effectively, but she has underlined the need for further improvements as new financial powers are introduced.

The Auditor General for Scotland, Caroline Gardner, has reported to the Scottish Parliament on the financial sustainability of Moray College, Lews Castle College and Edinburgh College.

The Auditor General for Scotland, Caroline Gardner, has reported to the Scottish Parliament on the financial sustainability of Moray College, Lews Castle College and Edinburgh College.

The Auditor General for Scotland, Caroline Gardner, has reported to the Scottish Parliament on the financial sustainability of Moray College, Lews Castle College and Edinburgh College.

The Scottish Police Authority and Police Scotland continue to suffer from weak financial leadership and considerable budget pressures, the Auditor General has reported today.

The Auditor General for Scotland, Caroline Gardner, has reported to the Scottish Parliament on significant issues arising from the annual audits of NHS Tayside and NHS 24.

The Auditor General for Scotland, Caroline Gardner, has reported to the Scottish Parliament on significant issues arising from the annual audits of NHS Tayside and NHS 24.

The Auditor General has welcomed steps taken by the Scottish Government to strengthen transparency of public finances, but says there's more work to do as new financial powers are introduced at a time of uncertainty created by the EU referendum...

The Auditor General has reported to the Scottish Parliament on matters raised during the annual audits of three bodies in the college sector.  

The Auditor General has reported to the Scottish Parliament on matters raised during the annual audits of three bodies in the college sector.  

The Auditor General has reported to the Scottish Parliament on matters raised during the annual audits of three bodies in the college sector.  

The Auditor General has reported to the Scottish Parliament for a second consecutive year on significant issues arising from the annual audit of the Scottish Police Authority's accounts.

The Auditor General for Scotland, Caroline Gardner, has issued reports to the Scottish Parliament on matters raised in the audits of the 2014/15 accounts for NHS 24, NHS Tayside and NHS Highland.

The Auditor General for Scotland, Caroline Gardner, has issued reports to the Scottish Parliament on matters raised in the audits of the 2014/15 accounts for NHS 24, NHS Tayside and NHS Highland.

The Auditor General for Scotland, Caroline Gardner, has issued reports to the Scottish Parliament on matters raised in the audits of the 2014/15 accounts for NHS 24, NHS Tayside and NHS Highland.

The Auditor General for Scotland, Caroline Gardner, has prepared a report to support the Scottish Parliament's scrutiny of the Scottish Government's 2014/15 accounts.

A briefing paper on the classification of privately funded capital...

The Auditor General for Scotland, Caroline Gardner, has issued a report to the Scottish Parliament on matters raised in the audit of the 2013/14 accounts for Coatbridge College.

Water, commissioner The 2006/07 audit of Scottish Water