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

Aberdeenshire Council annual audit 2022/23

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

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 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

City of Edinburgh Council annual audit 2022/23

Annual audit plan and Best Value thematic work 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

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

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 Lothian 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 and final audit report for 2022/23

Falkirk Council Pension Fund 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

Lanarkshire 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 and Best Value thematic work for 2022/23

North Ayrshire Council 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

Shetland Islands Council 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

Stirling Council annual audit plan 2022/23

Annual audit plan for 2022/23

West Lothian Council annual audit 2022/23

Annual audit plan and final audit report for 2022/23

West Lothian Integration Joint Board annual audit 2022/23

Annual audit plan and final audit report for 2022/23

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

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 plan 2022/23

Annual audit plan 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

Crown Estate Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

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

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 plan 2022/23

Annual audit plan for 2022/23

Glasgow Kelvin College annual audit plan 2022/23

Annual audit plan for 2022/23

Independent Living Fund 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

Moray College annual audit plan 2022/23

Annual audit plan for 2022/23

National Records of Scotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

New College Lanarkshire annual audit plan 2022/23

Annual audit plan for 2022/23

North Highland College annual audit plan 2022/23

Annual audit plan 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 plan 2022/23

Annual audit plan for 2022/23

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

Risk Management Authority annual audit plan 2022/23

Annual audit plan 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 plan 2022/23

Annual audit plan 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 Enterprise annual audit 2022/23

Annual audit plan and final audit report for 2022/23

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 Futures Trust annual audit 2022/23

Annual audit plan and final audit report for 2022/23

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 Public Pensions Agency 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 Road Works Commissioner annual audit 2022/23

Annual audit plan and final audit report for 2022/23

Skills Development Scotland 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

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

VisitScotland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

West College Scotland annual audit plan 2022/23

Annual audit plan for 2022/23

West Lothian College annual audit plan 2022/23

Annual audit plan for 2022/23

Ayrshire College annual audit plan 2022/23

Annual audit plan 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

NHS 24 annual audit 2022/23

Annual audit plan and final audit report for 2022/23

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 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 Highland annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NHS Lothian annual audit 2022/23

Annual audit plan and final audit report for 2022/23

NHS National Services Scotland 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 Western Isles annual audit 2022/23

Annual audit plan and final audit report for 2022/23