Expenditure in relation to external consultancy

The Scottish Government defines ‘consultancy’ as including a wide range of professional services such as management consultancy, IT consultancy, financial consultancy, construction- and infrastructure-related consultancy, research and evaluation and policy development. Therefore the expenditure contained in this section reflects this definition of external consultancy.

Audit Scotland mainly uses external consultancy to undertake specific pieces of work that require expertise that is not readily available in-house.

Information will show the expenditure by Audit Scotland in relation to external consultancy. The information will be updated quarterly.