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Collective leadership needed to tackle significant audit delays at Clackmannanshire Council

Significant ongoing delays in signing off Clackmannanshire Council’s audited annual accounts mean its leaders are making major decisions about the future without fully understanding its financial position.

Slow progress in reforming post-school education and skills

The Scottish Government’s intentions to reform post-school education and skills lack a clear delivery plan. Progress is slow. The government needs to make stronger links with its wider plans across economic transformation, climate change, education and skills.

Annual report and accounts 2025/26

Code of audit practice 2026

About public audit in Scotland

Why we're here

Our vision is that public money is well spent to meet the needs of Scotland's people.

Learn more about Audit Scotland

What we do

Learn more about what we do

Auditor General

The AGS covers the Scottish Government and its bodies, the NHS, fire, police and colleges.

Accounts Commission

The Commission holds local government to account and appoints a Controller of Audit.

Audit Scotland

Audit Scotland delivers services to the Auditor General and the Accounts Commission.

Featured publication

Local government performance: Spotlight on culture and leisure services

23 October 2025

Rising charges and reduced spending impacting council culture and leisure services.Councils are spending less on culture and leisure services, reviewing the services they offer and increasing or introducing charges. Yet gaps in the data col...