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 Council Pension Fund - Grant Thornton UK LLP
  • Falkirk Council Pension Fund - EY
  • Fife Council Pension Fund - Audit Scotland
  • Highland Council 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 Council Pension Fund - Deloitte LLP
  • Strathclyde Pension Funds - Audit Scotland
  • Tayside Pension Fund - Audit Scotland
  • Orkney Islands Council Pension Fund - Audit Scotland

Other

  • Aberdeen City and Shire Strategic Development Planning Authority - Audit Scotland
  • Aberdeen Health and Social Care Partnership - 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
  • Clackmannanshire and Stirling Integration Joint Board - Audit Scotland
  • Clyde Muirshiel Park Authority - Audit Scotland
  • Clyde Valley Learning and Development 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
  • Dundee, Perth, Angus and North Fife Strategic Development Planning Authority - Audit Scotland
  • East Ayrshire Health and Social Care Partnership - 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 Health and Social Care Partnership Integration Joint Board - Audit Scotland
  • Edinburgh and South East Scotland Strategic Development Plan Authority - Audit Scotland
  • Edinburgh Integration Joint Board - Scott-Moncrieff
  • Falkirk Integration Joint Board - EY
  • Fife Integration Joint Board - Audit Scotland
  • Glasgow City Region - City Deal Cabinet Joint Committee - Audit Scotland
  • Glasgow and Clyde Valley Strategic Development Planning Authority - Audit Scotland
  • Glasgow City Integration Joint Board - Audit Scotland
  • Grampian Valuation Joint Board - Audit Scotland
  • Highlands and Western Isles Valuation Joint Board - Grant Thornton UK LLP
  • Highlands and Islands Transport Partnership - 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 Management Committee - Audit Scotland
  • North East Scotland Transport Partnership - Audit Scotland
  • North Ayrshire Health and Social Care Partnership - Deloitte LLP
  • North Lanarkshire Integration Joint Board - Audit Scotland
  • Orkney and Shetland Valuation Joint Board - Deloitte LLP
  • Orkney 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
  • South East of Scotland Transport Partnership - Scott-Moncrieff
  • Shetland Health and Social Care Partnership - Deloitte LLP
  • South Ayrshire Health and Social Care Partnership - Deloitte LLP
  • South Lanarkshire Integration Joint Board - Audit Scotland
  • South West of Scotland Transport Partnership - Grant Thornton UK LLP
  • Strathclyde Concessionary Travel Scheme Joint Committee - Scott-Moncrieff
  • Strathclyde Partnership for Transport - Scott-Moncrieff
  • Tayside and Central Scotland Transport Partnership - KPMG LLP
  • Tay Road Bridge Joint Board - Audit Scotland
  • Tayside Contracts Joint Committee - 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 - Audit Scotland
  • West of Scotland European Forum - Audit Scotland
  • Western Isles Integration Joint Board - Audit Scotland
  • Zetland Transport Partnership - Deloitte LLP

Health sector

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

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 in Public Life in Scotland - Deloitte LLP
  • Creative Scotland - Audit Scotland
  • Creative Scotland Lottery Fund - Audit Scotland
  • Crofting Commission - Deloitte LLP
  • Crown Office and Procurator Fiscal Service - 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 & the Trossachs National Park Authority - 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 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 Commissioner - Scott-Moncrieff
  • Queen's and Lord Treasurer's Remembrancer - 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 Group- 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