Audit Scotland
Our work programme
Please be aware our summary of work programme is currently subject to review due to Covid-19 containment measures.
This programme sets out work that Audit Scotland will carry out from 2020/21 to 2023/24 on behalf of the Auditor General for Scotland and the Accounts Commission, who refresh the programme each year and consult with stakeholders on its content.
The work programme covers a range of public sector bodies and services. The programme sets out work in detail for the next two years and indicates the proposed areas of work for the three years beyond. Our programme includes annual audit work and statutory reports. To find out more about the broad range of work that we do, visit our work pages.
Work programme 2020/21 to 2023/24
Click on each date below to see the planned programme for that year. Contact details for key staff involved in specific audit areas are included.
For general programme information, contact us at workprogramme@audit-scotland.gov.uk.
Overview reporting
These reports assess the overall performance of key parts of the public sector, such as the NHS, local government and colleges.
Read more about the overview reports we will publish in 2020/21
Scotland’s colleges 2020
Our report will comment on the sector’s performance from a financial and non-financial perspective. We will also highlight any future challenges the sector faces.
Read more about our report on Scotland's colleges
NHS in Scotland 2020
This is our annual report on how the NHS in Scotland is performing. The overall aim of the audit is to answer the question: How well is the NHS in Scotland performing and is it equipped to deal with the challenges ahead?
Local government in Scotland: Financial overview
This report provides a high-level independent analysis of the financial performance of councils. It draws upon councils’ audited accounts and other sources of financial information.
Local government in Scotland: Challenges and performance
We will use the wider overview report to highlight issues that the Commission, through its strategy, has identified as being of greatest importance. We will also report on:
- current and future challenges councils are facing, and the pressures on key services;
- how councils have responded to budgetary pressures and changing demand on services, for example through workforce reductions and service redesign; and
- councils’ performance and progress in meeting challenges
Performance audits
Performance audit reports 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.
Read more about the performance audits we will undertake in 2020/21
Affordable housing
This report is about the Scottish Government’s target to deliver 50,000 affordable homes by March 2021.
Read more about our Affordable housing report
Further information:
Senior Manager: Kate Berry
Educational outcomes
This audit will follow up on the Accounts Commission’s 2014 report. Since then the Scottish Government has identified improving educational outcomes and closing the poverty-related attainment gap as its top priority. It has committed an additional £750 million to improve outcomes over the lifetime of this Parliament. Since 2014 there has also been significant change within the education sector, including development of the Scottish Attainment Challenge and Pupil Equity Funding.
The audit will look at trends in educational outcomes and spending across Scotland and assess the impact of actions by the Scottish Government and councils to improve outcomes. It will also follow up on progress against the recommendations in the 2014 report.
Read more about our audit on educational outcomes
Further information:
Senior Manager: Tricia Meldrum
Social security
This is the next in the series of performance audits of Scotland's new social security powers.
Read more about our social security audit
Further information:
Senior Manager: Gemma Diamond
Digital progress in local government
This audit will enable the Commission to focus on whether councils are making best use of digital technologies and methods to transform services and improve outcomes for citizens. This would include looking at the effectiveness of leadership and collaboration across councils.
Read more about our audit on digital progress in local government
Further information:
Senior Manager: Gemma Diamond
Commonwealth Games legacy
This will be the fourth report on the 2014 Commonwealth Games and would focus on the delivery of the Scottish Government and Glasgow City Council legacy plans, six years after the games. The legacy was a key component of committing £425 million of public funds. Both the government and council developed an evaluation framework and intended to monitor progress regularly up to 2019. Producing an audit output in 2020/21 allows us to consider these evaluations and complete our reporting on the games.
Further information:
Senior Manager: Michael Oliphant
Outcomes for children with additional support needs
This audit will build on the work undertaken as part of the Educational outcomes audit. Data shows a significant gap in attainment and ‘positive destinations’ between children with additional support needs and all children. This comes at a time where the number of children with additional needs is increasing but specialist support staff in schools decreasing. There is a risk that the current focus on addressing the poverty-related attainment gap sees the needs of children with additional support needs missed. The audit will look across services and across the learner journey from early learning and childcare through to college / higher education / skills / employment.
Further information:
Senior Manager: Tricia Meldrum
Skills planning and investment
Having the right skills available within the working age population, and equity of opportunity for learners are central to the Scottish Government’s priority of economic growth. This audit will look at how effectively the Scottish Government works with relevant stakeholders (including the Scottish Funding Council and Skills Development Scotland) to identify and develop the skills needed for the economy and wider society. The audit will assess the effectiveness of skills planning, and what progress has been made with changes proposed through the Enterprise and Skills Review.
Further information:
Senior Manager: Mark MacPherson
Waste management
This audit will review councils’ progress in reducing the amount of waste sent to landfill in the context of tighter targets and the Scottish Government’s overall climate change objectives. It will compare performance and seek to identify good practice. The timing of audit work at this time corresponds with EU targets for 2020, and action to meet Scottish Government’s 2025 targets.
Further information:
Senior Manager: Graeme Greenhill
Audits of Best Value
These reports audit how well councils are meeting their statutory duty of Best Value. This includes an assessment each year of aspects of Best Value as part of an integrated annual audit. In addition, a public Best Value Assurance Report (BVAR) for each council will be published at least once in a five year period that will bring together an overall picture of the council drawn from a range of audit activity and the work of other scrutiny bodies.
Read more about the Best Value reports we will publish in 2020/21
Seven Best Value reports will be published this year:
- Argyll & Bute. Published – 21 May 2020
- North Ayrshire. Published – 30 June 2020
- Moray - To be published August 2020
- Dundee City – To be published September 2020
- Aberdeenshire – To be published October 2020
- Edinburgh – To be published November 2020
- Falkirk – To be published winter 2020/21
Best Value assessments featured in the annual audit reports for the other 25 councils.
How councils work
This is a series of publications designed to support improvement in local government.
Read more about the How councils work reports we will publish in 2020/21
Topic of How councils work to be agreed by the Accounts Commission during 2020/21.
Impact reports
These reports 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.
Read more about the impact reports we're doing in 2020/21
Equal pay in councils - Impact report
Councils urged to keep focus on equal pay.
Scotland's local government watchdog has praised councils for their progress in settling equal pay claims, but says they expect councils to maintain their focus on unresolved cases.
Our impact reports are considered by the Accounts Commission 18 months after publication of our performance audits.
Read more about our Equal pay in councils report
The order in which reports are published might change depending on any significant policy developments that impact on audit recommendations:
Overview reporting
These reports assess the overall performance of key parts of the public sector, such as the NHS, local government and colleges.
Read more about the overview reports we will publish in 2021/22
NHS in Scotland 2021
This is our annual report on how the NHS in Scotland is performing. The overall aim of the audit is to answer the question: How well is the NHS in Scotland performing and is it equipped to deal with the challenges ahead?
Scotland’s colleges 2021
Our report will comment on the sector’s performance from a financial and non-financial perspective. We will also highlight any future challenges the sector faces.
Local government in Scotland: Financial overview
This report provides a high-level independent analysis of the financial performance of councils. It draws upon councils’ audited accounts and other sources of financial information.
Local government in Scotland: Challenges and performance
We will use the wider overview report to highlight issues that the Commission, through its strategy, has identified as being of greatest importance. We will also report on:
- current and future challenges councils are facing, and the pressures on key services;
- how councils have responded to budgetary pressures and changing demand on services, for example through workforce reductions and service redesign; and
- councils’ performance and progress in meeting challenges
Performance audits
Performance audit reports 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.
Read more about the performance audits we will undertake in 2021/22
Development of Scotland's new agriculture and fishing policy
Fair access to higher education
Social security
City Deals 2
Community justice
Digital services: learning or justice
Early learning and childcare series
Improving outcomes for looked after children and young people
Workforce planning post-EU withdrawal
Local government services
Audits of Best Value
These reports audit how well councils are meeting their statutory duty of Best Value. This includes an assessment each year of aspects of Best Value as part of an integrated annual audit. In addition, a public Best Value Assurance Report (BVAR) for each council will be published at least once in a five year period that will bring together an overall picture of the council drawn from a range of audit activity and the work of other scrutiny bodies.
Read more about the Best Value reports we will publish in 2021/22
Six Best Value reports to be confirmed following the 2020/21 shared risk assessment process.
Best Value assessments featured in the annual audit reports for the other 26 councils.
How councils work
This is a series of publications designed to support improvement in local government.
Read more about How councils work reports we will publish in 2021/22
Future approach to How councils work to be agreed by the Accounts Commission.
Impact reports
These reports 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.
Read more about the impact reports we will publish in 2021/22
The order in which reports are published might change depending on any significant policy developments that impact on audit recommendations:
Enabling digital government
Finances of Scottish universities
NHS workforce 2: primary care clinical workforce
Skills planning and investment
City Deals
EU withdrawal
Revenue financing of assets: the Non-profit distributing (NPD) and Hub models
Overview reporting
These reports assess the overall performance of key parts of the public sector, such as the NHS, local government and colleges.
Read more about the overview reports we will publish in 2022/23
NHS in Scotland 2022
This is our annual report on how the NHS in Scotland is performing. The overall aim of the audit is to answer the question: How well is the NHS in Scotland performing and is it equipped to deal with the challenges ahead?
Scotland’s colleges 2022
Our report will comment on the sector’s performance from a financial and non-financial perspective. We will also highlight any future challenges the sector faces.
Local government in Scotland: Financial overview
This report provides a high-level independent analysis of the financial performance of councils. It draws upon councils’ audited accounts and other sources of financial information.
Local government in Scotland: Challenges and performance
We will use the wider overview report to highlight issues that the Commission, through its strategy, has identified as being of greatest importance. We will also report on:
- current and future challenges councils are facing, and the pressures on key services;
- how councils have responded to budgetary pressures and changing demand on services, for example through workforce reductions and service redesign; and
- councils’ performance and progress in meeting challenges
Performance audits
Performance audit reports 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.
Read more about the performance audits we will undertake in 2022/23
Digital in health
Social security
Strategic capital investment
Supporting economic growth: Enterprise and Skills Review
Housing for an older population
Mental health
Progress in addressing child poverty
Replacing Structural Funds
Local government services
Audits of Best Value
These reports audit how well councils are meeting their statutory duty of Best Value. This includes an assessment each year of aspects of Best Value as part of an integrated annual audit. In addition, a public Best Value Assurance Report (BVAR) for each council will be published at least once in a five year period that will bring together an overall picture of the council drawn from a range of audit activity and the work of other scrutiny bodies.
Read more about the Best Value reports we will publish in 2022/23
End of five-year audit appointment cycle.
To be confirmed following 2021/22 shared risk assessment process.
How councils work
This is a series of publications designed to support improvement in local government.
Read more about How councils work reports we will publish in 2022/23
Future approach to How councils work to be agreed by the Accounts Commission.
Impact reports
These reports 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.
Read more about the impact reports we will publish in 2022/23
The order in which reports are published might change depending on any significant policy developments that impact on audit recommendations:
Commonwealth Games legacy
Educational Outcomes
Housing
Outcomes for children with additional support needs
Social care sustainability
Waste management
Digital progress in local government
Supporting economic growth: the role of local authorities
Overview reporting
These reports assess the overall performance of key parts of the public sector, such as the NHS, local government and colleges.
Read more about the overview reports we will publish in 2023/24
NHS in Scotland 2023
This is our annual report on how the NHS in Scotland is performing. The overall aim of the audit is to answer the question: How well is the NHS in Scotland performing and is it equipped to deal with the challenges ahead?
Further information:
Senior Manager: Leigh Johnston
Scotland’s colleges 2023
Our report will comment on the sector’s performance from a financial and non-financial perspective. We will also highlight any future challenges the sector faces.
Further information:
Senior Manager: Mark MacPherson
Local government in Scotland: Financial overview
This report provides a high-level independent analysis of the financial performance of councils. It draws upon councils’ audited accounts and other sources of financial information.
Further information:
Senior Manager: Carol Calder
Local government in Scotland: Challenges and performance
We will use the wider overview report to highlight issues that the Commission, through its strategy, has identified as being of greatest importance. We will also report on:
- current and future challenges councils are facing, and the pressures on key services;
- how councils have responded to budgetary pressures and changing demand on services, for example through workforce reductions and service redesign; and
- councils’ performance and progress in meeting challenges
Further information:
Senior Manager: Carol Calder
Performance audits
Performance audit reports 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.
Read more about the performance audits we will undertake in 2023/24
Climate change plan
Digital: progress against digital strategy
Public energy company
Scottish investment bank
Social security
Support to rail services
Health and social care 3
Local government services
Audits of Best Value
These reports audit how well councils are meeting their statutory duty of Best Value. This includes an assessment each year of aspects of Best Value as part of an integrated annual audit. In addition, a public Best Value Assurance Report (BVAR) for each council will be published at least once in a five year period that will bring together an overall picture of the council drawn from a range of audit activity and the work of other scrutiny bodies.
Read more about the Best Value reports we will publish in 2023/24
New appointment cycle. The approach to Best Value audit in councils is to be agreed.
How councils work
This is a series of publications designed to support improvement in local government.
Read more about How councils work reports we will publish in 2023/24
Future approach to How councils work to be agreed by the Accounts Commission.
Impact reports
These reports 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.
Read more about the impact reports we will publish in 2023/24
The order in which reports are published might change depending on any significant policy developments that impact on audit recommendations: