Annual audits
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
Angus Council annual audit 2023/24
Annual audit plan, Best Value thematic work and final audit report for 2023/24
Argyll and Bute Council annual audit 2023/24
Annual audit plan, Best Value thematic report 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
Dundee City Council annual audit 2023/24
Annual audit plan, Best Value thematic work and final audit report for 2023/24
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 and Best Value thematic work 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
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 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 and final audit report for 2023/24
Fife Pension Fund annual audit plan 2023/24
Annual audit plan and final audit report for 2023/24
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 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
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
Tayside Contracts Joint Committee 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
Architecture and Design Scotland annual audit plan 2024/25
Annual audit plan for 2024/25
Cairngorms National Park Authority annual audit 2023/24
Annual audit plan and final audit report for 2023/24
Cairngorms National Park Authority annual audit plan 2024/25
Annual audit plan for 2024/25
Care Inspectorate annual audit 2022/23
Annual audit plan and final audit report for 2022/23
Care Inspectorate annual audit plan 2023/24
Annual audit plan for 2023/24
Children's Hearings Scotland annual audit plan 2024/25
Annual audit plan for 2024/25
Creative Scotland and Creative Scotland National Lottery Distribution Fund annual audit 2023/24
Annual audit plan and final audit report for 2023/24
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
Crown Office and Procurator Fiscal Service annual audit plan 2024/25
Annual audit plan for 2024/25
Dundee and Angus College annual audit 2022/23
Annual audit plan and final audit report for 2022/23
Edinburgh College annual audit 2022/23
Annual audit plan and final audit report for 2022/23
Fife College annual audit plan 2022/23
Annual audit plan for 2022/23
Fife College annual audit plan 2023/24
Annual audit plan 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
Food Standards Scotland annual audit plan 2024/25
Annual audit plan for 2024/25
Forestry and Land Scotland annual audit plan 2024/25
Annual audit plan for 2024/25
Forth Valley College annual audit 2022/23
Annual audit plan and final audit report for 2022/23
Highlands and Islands Enterprise annual audit plan 2024/25
Annual audit plan for 2024/25
Independent Living Fund annual audit plan 2024/25
Annual audit plan for 2024/25
National Records of 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 for 2023/24
Scottish Housing Regulator annual audit plan 2024/25
Annual audit plan for 2024/25
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
National Waiting Times Centre Board annual audit 2023/24
Annual audit plan and final audit report for 2023/24
Scottish Borders Integration Joint Board annual audit 2023/24
Annual audit plan and final audit report for 2023/24
