Our work covers these areas:
- Annual audit outputs
- Statutory reports
- Performance audit reports
- Overview reports
- Best Value reports
- How councils work reports
- Housing benefit performance audits
- The National Fraud Initiative in Scotland
- Impact reports
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:
- The independent auditor’s report is issued on each set of accounts prepared by the audited body, to comply with statutory requirements and in accordance with International Standards on Auditing. These reports set out auditors’ opinions on the accounts, including whether the financial statements give a true and fair view, and that income and expenditure is lawful
- The annual audit report sets out the conclusions of the audit to the public body concerned, and to the Controller of Audit or the Auditor General. In line with our Code of Audit Practice, these reports also cover: financial management, financial sustainability, governance and transparency, and Best Value and value for money.
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.
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.
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 wide range of parliamentary committees
Written parliamentary submissions
Accounts Commission meetings with councils to discuss report findings
Briefings to boards and audit committees of public bodies
Project scope flyers
Conferences, presentations, roundtable events - UK, international
Online and social media