Audit scopes

These are the audit scopes for national performance audits which we are planning to do over the next year. Details of all our future work for the next five years is in our work programme. If you want more information, you can contact the business manager for this work, Rikki Young, at

Social security

To be published spring 2019

The Scotland Act 2016 devolves 11 current UK social security benefits to the Scottish Parliament, along with powers to top-up other existing benefits and to introduce new ones. With spending estimated to be about £3.3 billion every year once...

Enabling digital government

To be published summer 2019

Digital technologies are transforming the way public services are delivered and the way in which citizen’s interact with them. The Scottish Government has a key role through its digital strategy in enabling central government organisations to...

Revenue financing of assets

To be published summer 2019

Revenue funded projects form a major part of public sector infrastructure investment in Scotland. For projects delivered via the NPD and Hub models, the Scottish Government has committed to...

Colleges overview

To be published summer 2019

Each year the Auditor General for Scotland publishes an overview of Scotland’s colleges. The report will comment on:

  • the financial position of the college sector
  • student participation in college courses and student...

Finances of Scottish universities

To be published summer 2019

The higher education sector in Scotland makes an important contribution to both the Scottish economy and wider society. It has global reach, attracting students from across the world. An internationally competitive and inclusive higher education...

NHS workforce planning - part 2

To be published August 2019

Primary care is central to the delivery of effective health and social care and has a major role to play in achieving the Scottish Government’s aim for more care to be delivered at home, or closer to home.

NHS workforce planning...

Scotland's City Region and Growth Deals

To be published autumn 2019

With the devolution of additional financial powers to the Scottish Government, public sector resources in Scotland will be more reliant on the performance of the Scottish economy.  The Scottish Government has a key role in supporting the growth...