Audit Scotland has published its annual report for 2019/20.

It reports on our performance over the past year, as well as containing a statement about COVID-19 and Scotland’s public sector.

Caroline Gardner, Auditor General for Scotland and Accountable Officer for Audit Scotland, says:

Covid-19 has resulted in significant disruption for public bodies and to auditors of the public sector. 

Due to this, the Auditor General for Scotland and the Accounts Commission for Scotland intend to extend the current audit appointments by one year in the first instance. 

Argyll and Bute Council needs to build on its good financial management and relationship with residents as it looks to change the way it delivers services.

Elma Murray OBE has been appointed the interim chair of the Accounts Commission,
following the resignation of Graham Sharp from the role.

Dr Sharp has served on the Commission since 2009 and as chair since October 2017. He
has chosen to step down ahead of the end of his tenure, in September 2021, for healthrelated reasons.
Local Government Minister Kevin Stewart has appointed Ms Murray, the current deputy chair,
to serve from August, ahead of the Scottish Government hold an appointments process for
the post.

Scotland’s public services are under exceptional pressure due to Covid-19. Our approach to audit during these circumstances will be pragmatic, flexible and consistent. This paper sets out the principles of Audit Scotland’s approach and our financial and performance audit programmes. It also outlines our plans for assessing the impact of Covid-19 on public bodies and reviewing the Scottish public sector’s response to the pandemic.

Covid-19 Briefing Page

Audit Scotland would like to join the rest of the UK in paying tribute today to the NHS staff, care employees and key workers who have lost their lives to coronavirus. We thank all key workers for caring for us at this time