Our work

our work

Publications

We report in a range of ways on the performance and finances of Scotland’s public bodies. These include:

Outputs from the annual audit

We audit over 200 public bodies and we publish various outputs from the annual audit process, including:

Statutory reports

These reports highlight significant issues found during the audit of a public body’s accounts. In central government and health, these are known as Section 22 reports, which are presented to the Scottish Parliament’s Public Audit and Post-legislative Scrutiny Committee by the Auditor General. In local government, these are known as Section 102 reports and are presented to the Accounts Commission by the Controller of Audit.

Performance audit reports

These are national reports that focus on efficiency and effectiveness in the use of public resources. They can consider issues such as: implementation of public service reforms; value for money; use of resources, and; service performance and sustainability. These reports are produced by either the Accounts Commission or the Auditor General, or jointly. Auditor General or joint reports are presented to Public Audit and Post-legislative Scrutiny Committee.

Impact reports

These summarise the impact of a performance audit. They are published around 18 months after the audit report, and cover the response to the report, and how conclusions and recommendations were acted upon by audited bodies and others, such as the Parliament.

Overview reports

These reports assess the overall performance of key parts of the public sector, such as the NHS, local government and colleges. They draw together key findings from all annual audit work in the relevant sector to summarise key opportunities and challenges.

Best Value audit reports

These reports consider how well councils are meeting the duty of “best value” placed on them under the Local Government in Scotland Act 2003. This means the continuous improvement of the authority’s functions and how well it is maintaining a balance between the quality of its performance and how much this costs to deliver.

How councils work reports

This is a series of publications designed to support improvement in local government.

Housing benefit performance audit reports

These reports help councils to improve their benefit services, and also help to hold councils to account for any poorly performing or failing services.

The National Fraud Initiative in Scotland

This is a counter-fraud exercise led by Audit Scotland and overseen by the UK Cabinet Office for the UK as a whole. It uses computerised techniques to compare information about individuals held by different public bodies across the UK, to detect fraud or error. The initiative reports its findings biennially.

You can search for specific reports in our Reports section.

Other outputs and engagement

We also use a range of methods to communicate our audit work and practices, to engage our stakeholders and ensure our work is accessible and valuable to the people who use and provide public services in Scotland.

 

evidence to parliamentary committee

Evidence to wide range of parliamentary committees

Written parliamentary submissions

Written parliamentary submissions

Accounts Commission meetings with councils to discuss report findings

Accounts Commission meetings with councils to discuss report findings

Briefings to boards and audit committees of public bodies

Briefings to boards and audit committees of public bodies

Project scope flyers

Project scope flyers

Conferences, presentations, roundtable events - UK, international

Conferences, presentations, roundtable events - UK, international

 

 

Tableau

Tableau

Briefing papers

Briefing papers

Correspondence

Correspondence

Media briefings

Media briefings

Online and social media

Online and social media

International visitors

International visitors