Annual audits

Coins

Audit Services Group conducts the audits of about 120 public-sector bodies in Scotland. The remaining audits are carried out by firms of auditors appointed by the Auditor General and the Accounts Commission. View the complete list of audits and appointed auditors here.

The financial year for most public bodies in Scotland runs from 1 April to 31 March.

We publish all audit outputs on our website, unless there is good reason not to. For each audited body, we publish an annual audit plan, which outlines the work we plan to carry out for each audit, an interim report, if one has been produced, an annual audit report, and any other reports that are specified in the audit plan.

We publish final versions on our website after they have been considered by relevant committees in audited bodies and after the laying of certain accounts in Parliament.

Annual audit reports are compiled at the conclusion of each audit and are published between September and January, depending on the sector. Annual audit reports for colleges are published later as their financial year runs from 1 August to 31 July.

Annual Audits

Aberdeen City Council annual audit 2023/24

Annual audit plan, Best Value thematic work and final audit report for 2023/24

Aberdeenshire Council annual audit 2023/24

Annual audit plan, Best Value thematic work and final audit report for 2023/24

Angus Council annual audit 2023/24

Annual audit plan, Best Value thematic work and final audit report for 2023/24

Angus Council annual audit plan 2024/25

Annual audit plan for 2024/25

Argyll and Bute Council annual audit 2023/24

Annual audit plan, Best Value thematic report and final audit report for 2023/24

Argyll and Bute Integration Joint Board annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Comhairle nan Eilean Siar annual audit 2023/24

Annual audit plan and Best Value thematic work for 2023/24

Dumfries and Galloway Council annual audit 2023/24

Annual audit plan, Best Value thematic value and final audit report 2023/24

Dunbartonshire and Argyll and Bute Valuation Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Dundee City Council annual audit 2023/24

Annual audit plan, Best Value thematic work and final audit report for 2023/24

East Ayrshire Council annual audit 2024/25

Annual audit plan and Best Value thematic work for 2024/25

East Dunbartonshire Council annual audit 2022/23

Annual audit plan, Best Value thematic work and final audit report for 2022/23

East Lothian Council annual audit 2023/24

Annual audit plan, Best Value thematic work and final audit report for 2023/24

East Renfrewshire Council annual audit 2022/23

Annual audit plan, Best Value thematic work and final audit report for 2022/23

East Renfrewshire Council annual audit 2023/24

Best Value thematic work and final audit report for 2023/24

East Renfrewshire Council annual audit plan 2024/25

Annual audit plan for 2024/25

Edinburgh Integration Joint Board annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Falkirk Council annual audit 2023/24

Annual audit plan, Best Value thematic work and final audit report 2023/24

Falkirk Council annual audit plan 2024/25

Annual audit report for 2024/25

Falkirk Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Fife Council annual audit 2023/24

Annual audit plan, Best Value thematic work and final audit report

Fife Pension Fund annual audit plan 2023/24

Annual audit plan and final audit report for 2023/24

Fife Pension Fund annual audit plan 2024/25

Annual audit plan for 2024/25

Grampian Valuation Joint Board annual audit plan 2023/24

Annual audit plan and final audit report for 2023/24

Highland Council annual audit 2023/24

Annual audit plan, Best Value thematic work and final audit report for 2023/24

Highland Council annual audit plan 2024/25

Annual audit plan for 2024/25

Highland Council Pension Fund annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Lothian Pension Funds annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Lothian Valuation Joint Board annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Midlothian Council annual audit 2023/24

Annual audit plan, Best Value thematic work and final audit report for 2023/24

Moray Council annual audit 2023/24

Annual audit plan, Best Value thematic work and final audit report 2023/24

Moray Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

North Ayrshire Council annual audit 2023/24

Annual audit plan, Best Value thematic work and final audit report for 2023/24

North Lanarkshire Council annual audit 2023/24

Annual audit plan, Best Value thematic work and final audit report for 2023/24

Orkney Islands Council annual audit 2022/23

Annual audit plan, Best Value thematic work and final audit report for 2022/23

Perth and Kinross Council annual audit 2023/24

Annual audit plan, Best Value thematic work and final audit report for 2023/24

Renfrewshire Council annual audit 2023/24

Annual audit plan, Best Value thematic work and final audit report for 2023/24

Shetland Islands Council annual audit 2023/24

Annual audit plan, Best Value thematic work and final audit report for 2023/24

South East of Scotland Transport Partnership annual audit 2022/23

Annual audit plan and final audit report for 2022/23

South East of Scotland Transport Partnership annual audit 2023/24

Annual audit plan and final audit report for 2023/24

South Lanarkshire Council annual audit 2023/24

Annual audit plan, Best Value thematic work and final audit report for 2023/24

Stirling Council annual audit 2022/23

Annual audit plan, Best Value thematic work and final audit report for 2022/23

Stirling Council annual audit plan 2023/24

Annual audit plan for 2023/24

Tayside Contracts Joint Committee annual audit 2023/24

Annual audit plan and final audit report for 2023/24

West Dunbartonshire Council annual audit 2023/24

Annual audit plan and Best Value thematic work for 2023/24

West Dunbartonshire Integration Joint Board annual audit 2023/24

Annual audit plan and final audit report for 2023/24

West Lothian Council annual audit 2023/24

Annual audit plan, Best Value thematic work and final audit report for 2023/24

Architecture and Design Scotland annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Ayrshire College annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Bord na Gaidhlig annual audit plan 2024/25

Annual audit plan for 2024/25

Borders College annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Cairngorms National Park Authority annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Care Inspectorate annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Care Inspectorate annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Care Inspectorate annual audit plan 2024/25

Annual audit plan for 2024/25

City of Glasgow College annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Consumer Scotland annual audit plan 2024/25

Annual audit plan for 2024/25

Crofting Commission annual audit plan 2024/25

Annual audit plan for 2024/25

Crown Estate Scotland Annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Crown Estate Scotland annual audit plan 2024/25

Annual audit plan for 2024/25

Disclosure Scotland annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Disclosure Scotland annual audit plan 2024/25

Annual audit plan for 2024/25

Dumfries and Galloway College annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Dundee and Angus College annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Dundee and Angus College annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Edinburgh College annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Edinburgh College annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Education Scotland annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Education Scotland annual audit plan 2024/25

Annual audit plan for 2024/25

Fife College annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Fife College annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Food Standards Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Food Standards Scotland annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Forth Valley College annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Forth Valley College annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Glasgow Clyde College annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Glasgow Colleges' Regional Board annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Glasgow Kelvin College annual audit plan 2023/24

Annual audit plan and final audit report for 2023/24

Inverness College annual audit 2023/24

Annual audit plan and final audit report for 2023/24

NatureScot annual audit 2023/24

Annual audit plan and final audit report for 2023/24

New College Lanarkshire annual audit 2023/24

Annual audit plan and final audit report for 2023/24

North East Scotland College annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Office of the Scottish Charity Regulator annual audit 2023/24

Annual audit plan and final audit report 2023/24

Quality Meat Scotland annual audit plan 2024/25

Annual audit plan for 2024/25

Redress Scotland annual audit plan 2024/25

Annual audit plan for 2024/25

Registers of Scotland annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Revenue Scotland annual audit plan 2024/25

Annual audit plan for 2024/25

Royal Botanic Garden Edinburgh annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Scottish Canals annual audit plan 2023/24

Annual audit plan and final audit report for 2023/24

Scottish Enterprise annual audit plan 2024/25

Annual audit plan for 2024/25

Scottish Fiscal Commission annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Scottish Forestry annual audit plan 2024/25

Annual audit plan for 2024/25

Scottish Funding Council annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Scottish Government annual audit plan 2024/25

Annual audit plan for 2024/25

Scottish Land Commission annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Scottish Public Pensions Agency annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Scottish Social Services Council annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Social Services Council annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Scottish Water annual audit 2022/23

Annual audit plan and final audit report for 2022/23

South Lanarkshire College annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Student Awards Agency Scotland annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Transport Scotland annual audit plan 2024/25

Annual audit plan for 2024/25

VisitScotland annual audit plan 2024/25

Annual audit plan for 2024/25

West College Scotland annual audit 2023/24

Annual audit plan and final audit report for 2023/24

West Lothian College annual audit 2023/24

Annual audit plan and final audit report for 2023/24

National Waiting Times Centre Board annual audit 2023/24

Annual audit plan and final audit report for 2023/24

NHS 24 annual audit 2023/24

Annual audit plan and final audit report for 2023/24

NHS 24 annual audit plan 2024/25

Annual audit plan for 2024/25

NHS Borders annual audit plan 2024/25

Annual audit plan for 2024/25

NHS Fife annual audit plan 2024/25

Annual audit plan for 2024/25

NHS Forth Valley annual audit 2023/24

Annual audit plan and final audit report for 2023/24

NHS Forth Valley annual audit plan 2024/25

Annual audit plan for 2024/25

NHS Grampian annual audit plan 2024/25

Annual audit plan for 2024/25

NHS Lanarkshire annual audit plan 2024/25

Annual audit plan for 2024/25

NHS Lothian annual audit plan 2024/25

Annual audit plan for 2024/25

NHS Orkney annual audit plan 2024/25

Annual audit plan for 2024/25

NHS Shetland annual audit plan 2024/25

Annual audit plan for 2024/25

NHS Tayside annual audit plan 2024/25

Annual audit plan for 2024/25

Scottish Borders Integration Joint Board annual audit 2023/24

Annual audit plan and final audit report for 2023/24