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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 organisations including:
- 73 central government bodies (Scottish Government, non-departmental public bodies and others)
- 23 NHS bodies
- 32 councils
- 45 joint boards and committees (including police and fire and rescue services)
- 37 further education colleges
- Scottish Water.
Audit Scotland staff and firms of auditors appointed by us carry out the audits. They check whether the organisations manage their finances to the highest standards and achieve the best possible value for public money.
Three principles guide our work. Auditors are independent of the organisations they audit; we report in public and we look at more than financial statements – we check whether organisations deliver value for money and we examine wider questions about the public sector’s performance. Above all, we support public scrutiny that is fair, equal and open, and that leads to more effective financial management and value for money.
Audit Scotland’s work is overseen by its board, made up of the Auditor General, the chair of the Accounts Commission and three other independent non executive members appointed by the Scottish Commission for Public Audit (SCPA), a parliamentary body that examines Audit Scotland’s annual budget proposals.
You can find out more about our work at www.audit-scotland.gov.uk. |
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Organisation Profiles 
