Expenditure information

The Public Services Reform (Scotland) Act 2010 (the Act) came into force on 1 October 2010. Sections 31 to 32 of Part 3 places duties on public bodies to provide and publish information on certain expenditure and exercise of functions. The Act names Audit Scotland and the Accounts Commission along with other named public bodies to publish information on:

In addition, Audit Scotland publishes information on:

The following expenditure information covers the work of, and is published jointly by Audit Scotland, the Accounts Commission and the Auditor General for Scotland.

Expenditure in relation to overseas travel

Expenditure on overseas travel by Audit Scotland is mainly incurred through the sharing of our professional, technical and other audit-related expertise with other audit organisations and public-sector bodies from other countries. We endeavour to recover our costs whenever possible when sharing our experience and expertise.

The information on expenditure for international travel highlights those occasions when costs are incurred by Audit Scotland. Some or all of these costs may be recovered. Where this is the case, we will show this in the report. The information will be updated quarterly.

Overseas travel costs: April 2023 - December 2023
File type:
- pdf
File size:
175.82 KB
Overseas travel costs: April 2023 - December 2023
File type:
- csv
File size:
1.05 KB

Overseas travel costs: April 2023 - September 2023
File type:
- pdf
File size:
175.8 KB
Overseas travel costs: April 2023 - September 2023
File type:
- csv
File size:
1.05 KB
Overseas travel costs: April 2023 - June 2023
File type:
- pdf
File size:
176.14 KB
Overseas travel costs: April 2023 - June 2023
File type:
- csv
File size:
1.04 KB
Overseas travel costs: April 2022 – March 2023
File type:
- pdf
File size:
99.74 KB
Overseas travel costs: April 2022 – March 2023
File type:
- csv
File size:
1.98 KB
Overseas travel costs: April 2021 - March 2022
File type:
- pdf
File size:
96.07 KB
Overseas travel costs: April 2021 - March 2022
File type:
- csv
File size:
112 bytes
Overseas travel costs: April 2020 - March 2021
File type:
- pdf
File size:
108.16 KB
Overseas travel costs: April 2020 - March 2021
File type:
- csv
File size:
113 bytes
Overseas travel costs: April 2019 - March 2020
File type:
- pdf
File size:
134.47 KB
Overseas travel costs: April 2019 - March 2020
File type:
- csv
File size:
3.01 KB
Overseas travel costs: April 2018 - March 2019
File type:
- pdf
File size:
101.21 KB
Overseas travel costs: April 2018 - March 2019
File type:
- csv
File size:
1.33 KB
Overseas travel costs: April 2017 - March 2018
File type:
- pdf
File size:
92.39 KB
Overseas travel costs: April 2017 - March 2018
File type:
- csv
File size:
1.25 KB
Overseas travel costs: April 2016 - March 2017
File type:
- pdf
File size:
95.33 KB
Overseas travel costs: April 2016 - March 2017
File type:
- csv
File size:
1.86 KB
Overseas travel costs: April 2015 - March 2016
File type:
- pdf
File size:
99.79 KB
Overseas travel costs: April 2015 - March 2016
File type:
- csv
File size:
3.25 KB
Overseas travel costs: April 2014 - March 2015
File type:
- pdf
File size:
122.47 KB
Overseas travel costs: April 2014 - March 2015
File type:
- csv
File size:
4 KB
Overseas travel costs: April 2013 - March 2014
File type:
- pdf
File size:
157.03 KB
Overseas travel costs: April 2013 - March 2014
File type:
- csv
File size:
1.23 KB
Overseas travel costs: April 2012 - March 2013
File type:
- pdf
File size:
90.92 KB
Overseas travel costs: April 2012 - March 2013
File type:
- csv
File size:
1.57 KB
Overseas travel costs: April 2011 - March 2012
File type:
- pdf
File size:
228.01 KB
Overseas travel costs: April 2011 - March 2012
File type:
- csv
File size:
1.27 KB
Overseas travel costs: April 2010 - March 2011
File type:
- pdf
File size:
68.69 KB
Overseas travel costs: April 2010 - March 2011
File type:
- csv
File size:
762 bytes

Expenditure in relation to hospitality and entertainment

Audit Scotland is committed to spending the public money it receives properly, efficiently and effectively. Expenditure by Audit Scotland in relation to hospitality and entertainment is very small and is mostly incurred when we share our expertise with organisations from other countries.

Reports show the expenditure by Audit Scotland in relation to hospitality and entertainment. The information will be updated quarterly.

Hospitality and entertainment costs: April 2021 - March 2022
File type:
- csv
File size:
123 bytes
Hospitality and entertainment costs: April 2020 - March 2021
File type:
- pdf
File size:
103.65 KB
Hospitality and entertainment costs: April 2020 - March 2021
File type:
- csv
File size:
123 bytes
Hospitality and entertainment costs: April 2019 - March 2020
File type:
- csv
File size:
119 bytes
Hospitality and entertainment costs: April 2018 - March 2019
File type:
- csv
File size:
266 bytes
Hospitality and entertainment costs: April 2017 - March 2018
File type:
- csv
File size:
105 bytes
Hospitality and entertainment costs: April 2016 - March 2017
File type:
- csv
File size:
378 bytes
Hospitality and entertainment costs: April 2015 - March 2016
File type:
- csv
File size:
495 bytes
Hospitality and entertainment costs: April 2014 - March 2015
File type:
- csv
File size:
261 bytes
Hospitality and entertainment costs: April 2013 - March 2014
File type:
- pdf
File size:
119.86 KB
Hospitality and entertainment costs: April 2013 - March 2014
File type:
- csv
File size:
167 bytes
Hospitality and entertainment costs: 2010/11
File type:
- pdf
File size:
32.56 KB
Hospitality and entertainment costs: 2010/11
File type:
- csv
File size:
169 bytes

Expenditure in relation to external consultancy

The Scottish Government defines ‘consultancy’ as including a wide range of professional services such as management consultancy, IT consultancy, financial consultancy, construction- and infrastructure-related consultancy, research and evaluation and policy development. Therefore the expenditure contained in this section reflects this definition of external consultancy.

Audit Scotland mainly uses external consultancy to undertake specific pieces of work that require expertise that is not readily available in-house.

Information will show the expenditure by Audit Scotland in relation to external consultancy. The information will be updated quarterly.

Consultancy expenditure: April 2023 – December 2023
File type:
- pdf
File size:
108.44 KB
Consultancy expenditure: April 2023 – December 2023
File type:
- csv
File size:
644 bytes

Consultancy expenditure: April 2023 – September 2023
File type:
- pdf
File size:
149.67 KB
Consultancy expenditure: April 2023 – September 2023
File type:
- csv
File size:
465 bytes
Consultancy expenditure: April 2023 – June 2023
File type:
- pdf
File size:
149.75 KB
Consultancy expenditure: April 2023 – June 2023
File type:
- csv
File size:
460 bytes
Consultancy expenditure: April 2022 – March 2023
File type:
- pdf
File size:
117.08 KB
Consultancy expenditure: April 2022 – March 2023
File type:
- csv
File size:
798 bytes
Consultancy expenditure: April 2021 - March 2022
File type:
- pdf
File size:
118.11 KB
Consultancy expenditure: April 2021 - March 2022
File type:
- csv
File size:
866 bytes
Consultancy expenditure: April 2020 - March 2021
File type:
- pdf
File size:
163.89 KB
Consultancy expenditure: April 2020 - March 2021
File type:
- csv
File size:
783 bytes
Consultancy expenditure: April 2019 - March 2020
File type:
- pdf
File size:
120.62 KB
Consultancy expenditure: April 2019 - March 2020
File type:
- csv
File size:
1.61 KB
Consultancy expenditure: April 2018 - March 2019
File type:
- csv
File size:
1.46 KB
Consultancy expenditure: April 2017 - March 2018
File type:
- pdf
File size:
145.25 KB
Consultancy expenditure: April 2017 - March 2018
File type:
- csv
File size:
2.63 KB
Consultancy expenditure: April 2016 - March 2017
File type:
- pdf
File size:
48.24 KB
Consultancy expenditure: April 2016 - March 2017
File type:
- csv
File size:
3.44 KB
Consultancy expenditure: April 2015 - March 2016
File type:
- pdf
File size:
149.58 KB
Consultancy expenditure: April 2015 - March 2016
File type:
- csv
File size:
5.28 KB
Consultancy expenditure: April 2014 - March 2015
File type:
- pdf
File size:
187.13 KB
Consultancy expenditure: April 2014 - March 2015
File type:
- csv
File size:
3.47 KB
Consultancy expenditure: April 2013 - March 2014
File type:
- pdf
File size:
261.12 KB
Consultancy expenditure: April 2013 - March 2014
File type:
- csv
File size:
6.84 KB
Consultancy expenditure: April 2012 - March 2013
File type:
- pdf
File size:
153.14 KB
Consultancy expenditure: April 2012 - March 2013
File type:
- csv
File size:
4.76 KB
Consultancy expenditure: April 2011 - March 2012
File type:
- pdf
File size:
147.87 KB
Consultancy expenditure: April 2011 - March 2012
File type:
- csv
File size:
5.61 KB
Consultancy expenditure: April 2010 - March 2011
File type:
- pdf
File size:
124.99 KB
Consultancy expenditure: April 2010 - March 2011
File type:
- csv
File size:
5.13 KB

Expenditure in relation to public relations

Audit Scotland helps the Auditor General and the Accounts Commission check that organisations spending public money use it properly, efficiently and effectively. We do this by carrying out performance studies and producing annual audit reports on public bodies. We cover over 200 public bodies and report on our work in public.

The following information on our expenditure in relation to public relations is a result of reporting our work in public. This will be updated yearly (around June).

Public relations costs: April 2022 – March 2023
File type:
- pdf
File size:
123.23 KB
Public relations costs: April 2021 - March 2022
File type:
- pdf
File size:
114.62 KB

Public relations costs: April 2020 - March 2021
File type:
- pdf
File size:
101.93 KB
Public relations costs: April 2019 - March 2020
File type:
- pdf
File size:
96.46 KB
Public relations costs: April 2018 - March 2019
File type:
- pdf
File size:
88.17 KB
Public relations costs: April 2017 - March 2018
File type:
- pdf
File size:
181.34 KB
Public relations costs: April 2016 - March 2017
File type:
- pdf
File size:
44.12 KB
Public relations costs: April 2015 - March 2016
File type:
- pdf
File size:
136.62 KB
Public relations costs: April 2014 - March 2015
File type:
- pdf
File size:
139.3 KB
Public relations costs: April 2014 - March 2015
File type:
- csv
File size:
601 bytes
Public relations costs: April 2013 - March 2014
File type:
- pdf
File size:
139.08 KB
Public relations costs: April 2013 - March 2014
File type:
- csv
File size:
601 bytes
Public relations costs: April 2012 - March 2013
File type:
- pdf
File size:
132.9 KB
Public relations costs: April 2012 - March 2013
File type:
- csv
File size:
558 bytes
Public relations costs: April 2011 - March 2012
File type:
- pdf
File size:
133.01 KB
Public relations costs: April 2011 - March 2012
File type:
- csv
File size:
601 bytes
Public relations costs: April 2010 - March 2011
File type:
- pdf
File size:
129.71 KB
Public relations costs: April 2010 - March 2011
File type:
- csv
File size:
517 bytes

Payments which have a value in excess of £25,000

The Public Services Reform (Scotland) Act 2010 requires Audit Scotland to publish a regular statement of payments made during the financial year which have a value in excess of £25,000. Audit Scotland plans to do this on a quarterly basis.

In addition Audit Scotland will aggregate payments below the £25,000 threshold and when aggregated payments to a supplier exceed £25,000, they are published below.

Monthly payments over £25,000: April 2023 – June 2023
File type:
- csv
File size:
1.79 KB
Monthly payments over £25,000: April 2022 – March 2023
File type:
- csv
File size:
6.28 KB
Monthly payments over £25,000: April 2021 - March 2022
File type:
- csv
File size:
6.48 KB
Monthly payments over £25,000: April 2020 - March 2021
File type:
- csv
File size:
5.49 KB
Monthly payments over £25,000: April 2019 - March 2020
File type:
- csv
File size:
6.38 KB
Monthly payments over £25,000: April 2018 - March 2019
File type:
- csv
File size:
5.97 KB
Monthly payments over £25,000: April 2017 - March 2018
File type:
- csv
File size:
5.71 KB
Monthly payments over £25,000: April 2016 - March 2017
File type:
- csv
File size:
6.28 KB
Monthly payments over £25,000: April 2015 - March 2016
File type:
- csv
File size:
7.11 KB
Monthly payments over £25,000: April 2014 - March 2015
File type:
- csv
File size:
7.11 KB
Monthly payments over £25,000 - April 2013 - March 2014
File type:
- csv
File size:
6.43 KB
Monthly payments over £25,000: April 2012 - March 2013
File type:
- csv
File size:
6.62 KB
Monthly payments over £25,000: April 2011 - March 2012
File type:
- csv
File size:
6.78 KB
Monthly payments over £25,000: April 2010 - March 2011
File type:
- csv
File size:
6.69 KB

Remuneration in excess of £150,000

The Public Services Reform (Scotland) Act 2010, section 31(4) requires listed public bodies to publish a statement specifying the number of individuals (if any) who received remuneration during that financial year in excess of £150,000.


Sustainable economic growth

The Public Services Reform (Scotland) Act 2010, section 32(1)(a) requires listed public bodies to publish a statement at the year end on the steps they have taken to promote and increase sustainable growth through the exercise of their functions.

Statements from Audit Scotland in relation to sustainable economic growth will be published here yearly (normally June).

Sustainable economic growth: 2022/23
File type:
- pdf
File size:
135.1 KB
Sustainable economic growth: 2021/22
File type:
- pdf
File size:
115.75 KB

Sustainable economic growth: 2020/21
File type:
- pdf
File size:
105.89 KB
Sustainable economic growth: 2019/20
File type:
- pdf
File size:
161.28 KB
Sustainable economic growth: 2018/19
File type:
- pdf
File size:
154.32 KB
Sustainable economic growth: 2017/18
File type:
- pdf
File size:
108.78 KB
Sustainable economic growth: 2016/17
File type:
- pdf
File size:
64.87 KB
Sustainable economic growth: 2015/16
File type:
- pdf
File size:
55.21 KB
Sustainable economic growth: 2014/15
File type:
- pdf
File size:
130.4 KB
Sustainable economic growth: 2013/14
File type:
- pdf
File size:
28.91 KB
Sustainable economic growth: 2012/13
File type:
- pdf
File size:
85.56 KB
Sustainable economic growth: 2011/12
File type:
- pdf
File size:
140.88 KB
Sustainable economic growth: 2010/11
File type:
- pdf
File size:
77.86 KB

Efficiency, effectiveness and economy

The Public Services Reform (Scotland) Act 2010, section 32(1)(b) requires listed public bodies to publish a statement in relation to efficiency, effectiveness and economy as soon as possible after the end of the financial year.

Statements from Audit Scotland in relation to efficiency, effectiveness and economy will be published here yearly (normally June).

Efficiency, effectiveness and economy: 2022/23
File type:
- pdf
File size:
107.51 KB
Efficiency, effectiveness and economy: 2021/22
File type:
- pdf
File size:
105.63 KB

Efficiency, effectiveness and economy: 2020/21
File type:
- pdf
File size:
91.53 KB
Efficiency, effectiveness and economy: 2019/20
File type:
- pdf
File size:
96.07 KB
Efficiency, effectiveness and economy: 2018/19
File type:
- pdf
File size:
97.19 KB
Efficiency, effectiveness and economy: 2017/18
File type:
- pdf
File size:
46.04 KB
Efficiency, effectiveness and economy: 2016/17
File type:
- pdf
File size:
49.46 KB
Efficiency, effectiveness and economy: 2015/16
File type:
- pdf
File size:
24.77 KB
Efficiency, effectiveness and economy: 2014/15
File type:
- pdf
File size:
137.21 KB
Efficiency, effectiveness and economy: 2013/14
File type:
- pdf
File size:
22.97 KB
Efficiency, effectiveness and economy: 2012/13
File type:
- pdf
File size:
81.9 KB
Efficiency, effectiveness and economy: 2011/12
File type:
- pdf
File size:
140.09 KB
Efficiency, effectiveness and economy: 2010/11
File type:
- pdf
File size:
81.71 KB

Hospitality and gift disclosures

One of our overarching objectives is to improve the transparency of our costs and governance arrangements. Here you can find information about the hospitality and gifts received and given. The information will be updated on a quarterly basis.

Hospitality and gift disclosures: April 2023 – June 2023
File type:
- pdf
File size:
129.68 KB
Hospitality and gift disclosures: April 2021 - March 2022
File type:
- pdf
File size:
111.63 KB
Hospitality and gift disclosures: April 2020 - March 2021
File type:
- pdf
File size:
141.27 KB
Hospitality and gift disclosures: April 2019 - March 2020
File type:
- pdf
File size:
162.04 KB
Hospitality and gift disclosures: April 2018 - March 2019
File type:
- pdf
File size:
106.47 KB
Hospitality and gift disclosures: April 2017 - March 2018
File type:
- pdf
File size:
270.3 KB
Hospitality and gift disclosures: April 2016 - March 2017
File type:
- pdf
File size:
79.12 KB
Hospitality and gift disclosures: April 2015 - March 2016
File type:
- pdf
File size:
273.01 KB
Hospitality and gift disclosures: April 2014 - March 2015
File type:
- pdf
File size:
269.81 KB
Hospitality and gift disclosures: April 2013 - March 2014
File type:
- pdf
File size:
191.69 KB
Hospitality and gift disclosures: April 2012 - March 2013
File type:
- pdf
File size:
187.8 KB
Hospitality and gift disclosures: April 2011 - March 2012
File type:
- pdf
File size:
269.35 KB
Hospitality and gift disclosures: April 2010 - March 2011
File type:
- pdf
File size:
140.12 KB

Directors' and board members' expenses

Here you can find information about expenses claimed by the management team, directors and board members of Audit Scotland. The information will be updated on a quarterly basis.