Audit appointments

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Audits are undertaken by Audit Scotland's Audit Services Group or by private firms. Audit appointments are made by the Accounts Commission (for local government) and the Auditor General for Scotland (for other sectors).

The list below shows all the audits in each sector and who will be carrying them out for the 2016/17 audits.

The number of audits can change during the year so this list will be updated regularly.

Local government sector

Councils
  • Aberdeen City Council - KPMG LLP
  • Aberdeenshire Council - Audit Scotland
  • Angus Council - Audit Scotland
  • Argyll and Bute Council - Audit Scotland
  • City of Edinburgh Council - Scott-Moncrieff
  • Clackmannanshire Council - Audit Scotland
  • Comhairle nan Eilean Siar (Western Isles Council) - Audit Scotland
  • Dumfries and Galloway Council - Grant Thornton UK LLP
  • Dundee City Council - Audit Scotland
  • East Ayrshire Council - Deloitte LLP
  • East Dunbartonshire Council - Audit Scotland
  • East Lothian Council - Audit Scotland
  • East Renfrewshire Council - Audit Scotland
  • Falkirk Council - EY
  • Fife Council - Audit Scotland
  • Glasgow City Council - Audit Scotland
  • Highland Council - Grant Thornton UK LLP
  • Inverclyde Council - Audit Scotland
  • Midlothian Council - EY
  • Moray Council - Audit Scotland
  • North Ayrshire Council - Deloitte LLP
  • North Lanarkshire Council - Audit Scotland
  • Orkney Islands Council - Audit Scotland
  • Perth and Kinross Council - KPMG LLP
  • Renfrewshire Council - Audit Scotland
  • Scottish Borders Council - Audit Scotland
  • Shetland Islands Council - Deloitte LLP
  • South Ayrshire Council - Deloitte LLP
  • South Lanarkshire Council - Audit Scotland
  • Stirling Council - Audit Scotland
  • West Dunbartonshire Council - Audit Scotland
  • West Lothian Council - EY
Pension funds
  • Dumfries and Galloway Pension Fund - Grant Thornton UK LLP
  • Falkirk Pension Fund - EY
  • Fife Pension Fund - Audit Scotland
  • Highland Pension Fund - Grant Thornton UK LLP
  • Lothian Pension Fund - Scott-Moncrieff
  • North East Scotland Pension Fund - Audit Scotland
  • Scottish Borders Pension Fund - Audit Scotland
  • Shetland Islands Pension Fund - Deloitte LLP
  • Strathclyde Pension Funds - Audit Scotland
  • Tayside Pension Fund - Audit Scotland
  • Orkney Pension Fund - Audit Scotland
Other
  • Aberdeen City and Shire SDPA - Audit Scotland
  • Aberdeen City Integration Joint Board - KPMG LLP
  • Aberdeenshire Integration Joint Board - Audit Scotland
  • Angus Integration Joint Board - Audit Scotland
  • Argyll and Bute Integration Joint Board - Audit Scotland
  • Ayrshire Valuation Joint Board - Deloitte LLP
  • Central Scotland Valuation Joint Board - Audit Scotland
  • Clyde Muirshiel Park Authority Joint Committee - Audit Scotland
  • Clyde Valley Learning and Development Joint Committee - Audit Scotland
  • Dams to Darnley Country Park Joint Committee - Audit Scotland
  • Dumfries and Galloway Integration Joint Board - Grant Thornton UK LLP
  • Dunbartonshire and Argyll and Bute Valuation Joint Board - Audit Scotland
  • Dundee City Integration Joint Board - Audit Scotland
  • East Ayrshire Integration Joint Board - Deloitte LLP
  • East Dunbartonshire Integration Joint Board - Audit Scotland
  • East Lothian Integration Joint Board - Audit Scotland
  • East of Scotland European Consortium - KPMG LLP
  • East Renfrewshire Integration Joint Board - Audit Scotland
  • Edinburgh and SE Scotland SDPA (Strategic Development Plan Authority) - Audit Scotland
  • Edinburgh Integration Joint Board - Scott-Moncrieff
  • Falkirk Integration Joint Board - EY
  • Fife Integration Joint Board - Audit Scotland
  • Glasgow and Clyde Valley Cabinet Joint Committee - Audit Scotland
  • Glasgow and Clyde Valley SDPA - Audit Scotland
  • Glasgow City Integration Joint Board - Audit Scotland
  • Grampian Valuation Joint Board - Audit Scotland
  • Highland and Western Isles Valuation Joint Board - Grant Thornton UK LLP
  • HITRANS - Grant Thornton UK LLP
  • Inverclyde Integration Joint Board - Audit Scotland
  • Lanarkshire Valuation Joint Board - Audit Scotland
  • Lothian Valuation Joint Board - Scott-Moncrieff
  • Midlothian Integration Joint Board - EY
  • Moray Integration Joint Board - Audit Scotland
  • Mugdock Country Park Joint Committee - Audit Scotland
  • NESTRANS - Audit Scotland
  • North Ayrshire Integration Joint Board - Deloitte LLP
  • North Lanarkshire Integration Joint Board - Audit Scotland
  • Orkney and Shetland Valuation Joint Board - Deloitte LLP
  • Orkney Islands Integration Joint Board - Audit Scotland
  • Perth and Kinross Integration Joint Board - KPMG LLP
  • Renfrewshire Integration Joint Board - Audit Scotland
  • Renfrewshire Valuation Joint Board - Audit Scotland
  • Scotland Excel - Audit Scotland
  • Scottish Borders Integration Joint Board - Audit Scotland
  • SESTRAN - Scott-Moncrieff
  • Shetland Islands Integration Joint Board - Deloitte LLP
  • South Ayrshire Integration Joint Board - Deloitte LLP
  • South Lanarkshire Integration Joint Board - Audit Scotland
  • South West RTP - Grant Thornton UK LLP
  • Stirling and Clackmannanshire Integration Joint Board - Audit Scotland
  • Strathclyde Concessionary Travel Scheme Joint Committee - Scott-Moncrieff
  • Strathclyde Partnership for Transport - Scott-Moncrieff
  • TACTRAN - KPMG LLP
  • Tay Road Bridge Joint Board - Audit Scotland
  • Tayside Contracts Joint Committee - Audit Scotland
  • Tayside SDPA - Audit Scotland
  • Tayside Valuation Joint Board - Audit Scotland
  • West Dunbartonshire Integration Joint Board - Audit Scotland
  • West Lothian Integration Joint Board - EY
  • West of Scotland Archaeology Service Joint Committee - Audit Scotland
  • West of Scotland European Forum - Audit Scotland
  • Western Isles Integration Joint Board - Audit Scotland
  • ZetTrans (Zetland Transport Partnership) - Deloitte LLP

Health sector

  • Ayrshire and Arran Health Board - Deloitte LLP
  • Borders Health Board - Audit Scotland
  • Dumfries & Galloway Health Board - Grant Thornton UK LLP
  • Fife Health Board - Audit Scotland
  • Forth Valley Health Board - Audit Scotland
  • Grampian Health Board - Audit Scotland
  • Greater Glasgow and Clyde Health Board - Audit Scotland
  • Highland Health Board - Grant Thornton UK LLP
  • Lanarkshire Health Board - Audit Scotland
  • Lothian Health Board - Scott-Moncrieff
  • Mental Welfare Commission for Scotland - Scott-Moncrieff
  • National Waiting Times Centre Board - Scott-Moncrieff
  • NHS 24 - Scott-Moncrieff
  • NHS Education for Scotland - Grant Thornton UK LLP
  • NHS National Services - Audit Scotland
  • NHS Health Scotland - Deloitte LLP
  • NHS Healthcare Improvement Scotland - Deloitte LLP
  • Orkney Health Board - Audit Scotland
  • Scottish Ambulance Service - Grant Thornton UK LLP
  • Shetland Health Board - Deloitte LLP
  • The State Hospital - Scott-Moncrieff
  • Tayside Health Board - Audit Scotland
  • Western Isles Health Board - Audit Scotland

Further education sector

  • Ayrshire College - Mazars
  • Borders College - Scott-Moncrieff
  • City of Glasgow College - Scott-Moncrieff
  • Dumfries and Galloway College - Scott-Moncrieff
  • Dundee and Angus College - Audit Scotland
  • Edinburgh College - Audit Scotland
  • Fife College - EY
  • Forth Valley College - EY
  • Glasgow Clyde College - Scott-Moncrieff
  • Glasgow Kelvin College - Scott-Moncrieff
  • Glasgow Regional Board - Scott-Moncrieff
  • Inverness College - EY
  • Lews Castle College - EY
  • Moray College - EY
  • New College Lanarkshire - Mazars
  • North East Scotland College - EY
  • North Highland College - EY
  • Perth College - EY
  • South Lanarkshire College - Mazars
  • West College Scotland - Mazars
  • West Lothian College - Mazars

Central government sector

  • Architecture + Design Scotland - Audit Scotland
  • Bord na Gaidhlig - Deloitte LLP
  • Cairngorms National Park Authority - Grant Thornton UK LLP
  • Care Inspectorate - Grant Thornton UK LLP
  • Children's Hearings Scotland - Audit Scotland
  • Commissioner for Children and Young People in Scotland - Deloitte LLP
  • Commissioner for Ethical Standards - Deloitte LLP
  • Creative Scotland - Audit Scotland
  • Creative Scotland Lottery Fund - Audit Scotland
  • Crofting Commission - Deloitte LLP
  • Crown Office - Audit Scotland
  • Disclosure Scotland - Scott-Moncrieff
  • Education Scotland- Audit Scotland
  • Fife and Forth Valley Community Justice Authority - Audit Scotland
  • Food Standards Scotland - Audit Scotland
  • Forest Enterprise (Scotland) - Audit Scotland
  • Forestry Commission (NAO) - Audit Scotland
  • Forestry Commission (Scotland) - Audit Scotland
  • Forestry Commission (WAO) - Audit Scotland
  • Glasgow Community Justice Authority - Audit Scotland
  • Highlands and Islands Enterprise - Audit Scotland
  • Historic Environment Scotland - Deloitte LLP
  • Lanarkshire Community Justice Authority - Audit Scotland
  • Loch Lomond & Trossachs NPA - Grant Thornton UK LLP
  • Lothian and Borders Community Justice Authority - Scott-Moncrieff
  • National Galleries of Scotland - Audit Scotland
  • National Library of Scotland - Audit Scotland
  • National Museums of Scotland - Audit Scotland
  • National Records of Scotland - Audit Scotland
  • NHS Superannuation Scheme (Scotland) - Audit Scotland
  • Non Domestic Rates Account - Audit Scotland
  • Northern Community Justice Authority - Audit Scotland
  • North Strathclyde Community Justice Authority - Audit Scotland
  • Office of the Accountant in Bankruptcy - Grant Thornton UK LLP
  • Office of the Scottish Charity Regulator - Grant Thornton UK LLP
  • Police Investigation and Review Commission - Scott-Moncrieff
  • QLTR - Audit Scotland
  • Quality Meat Scotland - Audit Scotland
  • Registers of Scotland - Audit Scotland
  • Revenue Scotland - Audit Scotland
  • Risk Management Authority - Audit Scotland
  • Royal Botanic Gardens Edinburgh - Audit Scotland
  • Scottish Canals - Grant Thornton UK LLP
  • Scottish Children's Reporter Administration - Audit Scotland
  • Scottish Consolidated Fund - Audit Scotland
  • Scottish Courts and Tribunals Service - Scott-Moncrieff
  • Scottish Criminal Cases Review Commission - Audit Scotland
  • Scottish Enterprise - Audit Scotland
  • Scottish Environment Protection Agency - Grant Thornton UK LLP
  • Scottish Fire Authority - Deloitte LLP
  • Scottish Funding Council - Audit Scotland
  • Scottish Government - Audit Scotland
  • Scottish Housing Regulator - Scott-Moncrieff
  • Scottish Human Rights Commission - Deloitte LLP
  • Scottish Information Commissioner - Deloitte LLP
  • Scottish Legal Aid Board - Audit Scotland
  • Scottish Legal Complaints Commission - Deloitte LLP
  • Scottish Natural Heritage - Audit Scotland
  • Scottish Parliamentary Corporate Body - Audit Scotland
  • Scottish Police Authority - Audit Scotland
  • Scottish Prison Service - Scott-Moncrieff
  • Scottish Public Pensions Agency - Audit Scotland
  • Scottish Public Services Ombudsman - Deloitte LLP
  • Scottish Qualifications Authority - Audit Scotland
  • Scottish Road Works Commissioner - Scott-Moncrieff
  • Scottish Social Services Council - Grant Thornton UK LLP
  • Scottish Teachers' Superannuation Scheme - Audit Scotland
  • SGRPID - European Agricultural Fund - Audit Scotland
  • Skills Development Scotland - Audit Scotland
  • South West Scotland Community Justice Authority - Deloitte LLP
  • sportscotland - Audit Scotland
  • sportscotland Lottery Fund - Audit Scotland
  • Standards Commission for Scotland - Audit Scotland
  • Student Awards Agency for Scotland - Grant Thornton UK LLP
  • Tayside Community Justice Authority - Audit Scotland
  • Transport Scotland - Audit Scotland
  • VisitScotland - Audit Scotland
  • Water Industry Commission for Scotland - Audit Scotland

Water sector

  • Scottish Water - KPMG LLP