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

Accountant in Bankruptcy annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Architecture and Design Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Bord na Gaidhlig annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Bord na Gaidhlig annual audit plan 2023/24

Annual audit plan for 2023/24

Cairngorms National Park Authority annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Care Inspectorate annual audit plan 2022/23

Annual audit plan for 2022/23

Children and Young People's Commissioner Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Children's Hearings Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

City of Glasgow College annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Community Justice Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Consumer Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Crofting Commission annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Crofting Commission annual audit plan 2023/24

Annual audit plan for 2023/24

Crown Estate Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Crown Estate Scotland Annual audit plan 2023/24

Annual audit plan for 2023/24

Disclosure Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Education Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Education Scotland annual audit plan 2023/24

Annual audit plan for 2023/24

Environmental Standards Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Food Standards Scotland annual audit plan 2022/23

Annual audit plan for 2022/23

Forestry and Land Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Glasgow Clyde College annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Glasgow Colleges' Regional Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Glasgow Kelvin College annual audit 2022/23

Annual audit plan and final audit report for 2022/23.Errors were identified in paragraph 25 and 27 of the report. These were corrected on 28 May 2024.

Highlands and Islands Enterprise annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Historic Environment Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Independent Living Fund annual audit 2022/23

Annual audit plan and final audit report for 2022/23

King's and Lord Treasurer's Remembrancer annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Lews Castle College annual audit plan 2022/23

Annual audit plan for 2022/23

Loch Lomond and the Trossachs National Park Authority annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Moray College annual audit plan 2022/23

Annual audit plan for 2022/23

National Galleries of Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

National Library of Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

National Museums Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

National Records of Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NatureScot annual audit 2022/23

Annual audit plan and final audit report for 2022/23

New College Lanarkshire annual audit 2022/23

Annual audit plan and final audit report for 2022/23

North East Scotland College annual audit 2022/23

Annual audit plan and final audit report for 2022/23

North Highland College annual audit plan 2022/23

Annual audit plan for 2022/23

Office of the Scottish Biometrics Commissioner annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Office of the Scottish Charity Regulator annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Perth College annual audit plan 2022/23

Annual audit plan for 2022/23

Police Investigations and Review Commissioner annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Quality Meat Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Quality Meat Scotland annual audit plan 2023/24

Annual audit plan for 2023/24

Redress Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Redress Scotland annual audit plan 2023/24

Annual audit plan for 2023/24

Registers of Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Revenue Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Revenue Scotland annual audit plan 2023/24

Annual audit plan for 2023/24

Risk Management Authority annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Royal Botanic Garden Edinburgh annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Canals annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Children's Reporter Administration annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Commission on Social Security annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Courts and Tribunals Service annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Criminal Cases Review Commission annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Enterprise annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Enterprise annual audit plan 2023/24

Annual audit plan for 2023/24

Scottish Environment Protection Agency annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Fire and Rescue Service annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Fiscal Commission annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Forestry annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Forestry annual audit plan 2023/24

Annual audit plan for 2023/24

Scottish Funding Council annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Futures Trust annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Government annual audit plan 2023/24

Annual audit plan for 2023/24

Scottish Government: Non-Domestic Rating Account annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Government: Scottish Consolidated Fund annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Housing Regulator annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Human Rights Commission annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Information Commissioner annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Land Commission annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Legal Complaints Commission annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Parliamentary Corporate Body annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Police Authority annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Prison Service annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Public Pensions Agency annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Public Services Ombudsman annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Qualifications Authority annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Rail Holdings Limited annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Road Works Commissioner annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Water annual audit plan 2022/23

Annual audit plan for 2022/23

Skills Development Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

South Lanarkshire College annual audit 2022/23

Annual audit plan and final audit report for 2022/23

South of Scotland Enterprise annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Sportscotland Group annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Sportscotland Group annual audit plan 2023/24

Annual audit plan for 2023/24

Standards Commission for Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Student Awards Agency Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Transport Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Transport Scotland annual audit plan 2023/24

Annual audit plan for 2023/24

VisitScotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

VisitScotland annual audit plan 2023/24

Annual audit plan for 2023/24

Water Industry Commission for Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

West College Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

West Lothian College annual audit 2022/23

Annual audit plan and final audit report for 2022/23

West Lothian College annual audit plan 2023/24

Annual audit plan for 2023/24

Aberdeen City Council annual audit 2022/23

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

Aberdeen City Council annual audit 2023/24

Annual audit plan and final audit report for 2023/24

Aberdeenshire Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Angus Council annual audit 2022/23

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

Angus Council annual audit plan 2023/24

Annual audit plan for 2023/24

Angus Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Argyll and Bute Council annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Argyll and Bute Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Ayrshire Valuation Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Central Scotland Valuation Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

City of Edinburgh Council annual audit 2022/23

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

Clackmannanshire and Stirling Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Clackmannanshire Council annual audit plan 2022/23

Annual audit plan for 2022/23

Clyde Valley Learning and Development Joint Committee annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Comhairle nan Eilean Siar annual audit 2022/23

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

Dumfries and Galloway Council annual audit 2022/23

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

Dumfries and Galloway Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Dumfries and Galloway Pension Fund annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Dundee City Council annual audit 2022/23

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

Dundee City Council annual audit plan 2023/24

Annual audit plan for 2023/24

Dundee City Council annual audit plan 2023/24

Annual audit plan for 2023/24

Dundee City Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

East Ayrshire Council annual audit 2022/23

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

East Ayrshire Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

East Dunbartonshire Council annual audit 2022/23

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

East Dunbartonshire Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

East Lothian Council annual audit 2022/23

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

East Lothian Council annual audit plan 2023/24

Annual audit plan for 2023/24

East Lothian Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

East Renfrewshire Council annual audit 2022/23

Annual audit plan and final audit report 2022/23

Edinburgh Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Falkirk Council annual audit 2022/23

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

Falkirk Council annual audit 2023/24

Annual audit plan 2023/24

Falkirk Council Pension Fund annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Fife Council annual audit 2022/23

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

Fife Council annual audit plan 2023/24

Annual audit plan for 2023/24

Fife Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report 2022/23

Fife Pension Fund annual audit 2022/23

Annual audit plan and final audit report 2022/23

Fife Pension Fund annual audit plan 2023/24

Annual audit plan for 2023/24

Glasgow City Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report 2022/23

Highland and Western Isles Valuation Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Highland Council annual audit 2022/23

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

Highland Council annual audit plan 2023/24

Annual audit plan for 2023/24

Highland Council Pension Fund annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Highlands and Islands Transport Partnership annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Inverclyde Council annual audit plan 2022/23

Annual audit plan for 2022/23

Lanarkshire Valuation Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Lothian Pension Funds annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Lothian Pension Funds annual audit plan 2023/24

Annual audit plan for 2023/24

Lothian Valuation Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Midlothian Council annual audit 2022/23

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

Midlothian Council annual audit plan 2023/24

Annual audit plan for 2023/24

Midlothian Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Moray Council annual audit 2023/24

Annual audit plan 2023/24

North Ayrshire Council annual audit 2022/23

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

North Ayrshire Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

North East Scotland Pension Fund annual audit 2022/23

Annual audit plan and final audit report for 2022/23

North Lanarkshire Council annual audit 2022/23

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

North Lanarkshire Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Perth and Kinross Council annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Perth and Kinross Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Renfrewshire Council annual audit 2022/23

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

Renfrewshire Council annual audit plan 2023/24

Annual audit plan for 2023/24

Renfrewshire Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scotland Excel Joint Committee annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Borders Council annual audit 2022/23

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

Scottish Borders Council Pension Fund annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Shetland Islands Council annual audit 2022/23

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

Shetland Islands Council Pension Fund annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Shetland Islands Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

South Ayrshire Council annual audit plan 2023/24

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

South Ayrshire Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

South Lanarkshire Council annual audit 2022/23

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

South Lanarkshire Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

South West of Scotland Transport Partnership annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Stirling Council annual audit plan 2022/23

Annual audit plan for 2022/23

Tay Road Bridge Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Tayside and Central Scotland Transport Partnership annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Tayside Contracts Joint Committee annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Tayside Pension Fund annual audit 2022/23

Annual audit report and final audit report for 2022/23

Tayside Pension Fund annual audit plan 2023/24

Annual audit plan for 2023/24

Tayside Valuation Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

West Dunbartonshire Council annual audit 2022/23

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

West Dunbartonshire Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

West Lothian Council annual audit 2022/23

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

West Lothian Council annual audit plan 2023/24

Annual audit plan for 2023/24

West Lothian Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Zetland Transport Partnership annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Ayrshire College annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Healthcare Improvement Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Mental Welfare Commission for Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

National Waiting Times Centre Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NHS 24 annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NHS Ayrshire and Arran annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NHS Borders annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NHS Borders annual audit plan 2023/24

Annual audit plan for 2023/24

NHS Dumfries and Galloway annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NHS Education for Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NHS Fife annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NHS Forth Valley annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NHS Grampian annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NHS Grampian annual audit plan 2023/24

Annual audit plan for 2023/24

NHS Greater Glasgow and Clyde annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NHS Highland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NHS Highland annual audit plan 2023/24

Annual audit plan for 2023/24

NHS Lanarkshire annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NHS Lanarkshire annual audit plan 2023/24

Annual audit plan for 2023/24

NHS Lothian annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NHS Lothian annual audit plan 2023/24

Annual audit plan for 2023/24

NHS National Services Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NHS Orkney annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NHS Shetland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NHS Shetland annual audit plan 2023/24

Annual audit plan for 2023/24

NHS Tayside annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NHS Tayside annual audit plan 2023/24

Annual audit plan for 2023/24

NHS Western Isles annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NHS Western Isles annual audit plan 2023/24

Annual audit plan for 2023/24

Public Health Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Scottish Ambulance Service annual audit 2022/23

Annual audit plan and final audit report for 2022/23