Scotland’s public spending watchdog is asking parents and carers to share their views about funded early learning and childcare in a new survey.

Audit Scotland today publishes a new Code of Audit Practice, as well as confirming external audit appointments for the next five years.

The updated code follows extensive consultation and aims to maximise the value and impact from public audit in Scotland, providing greater assurance and assisting audited bodies make improvements in the delivery of services.

The code will ensure that auditors' responsibilities are updated to reflect the changes that have taken place in the public sector and future changes arising from further devolution. 

A Scottish Government programme set up to deliver complex agricultural reforms and financial support to rural workers continues to have serious cost and operational issues, and is unlikely to deliver value for money.

Audit Scotland has published its fourth update on the progress of the five-year Futures programme, an IT and business change scheme started in 2012 to deliver European Union's Common Agricultural Policy (CAP) reforms. The CAP provides financial support to farmers, crofters and rural businesses.

Section 22 reports are prepared by the Auditor General if any specific concerns or issues have been raised in the audit of one of the public bodies for which he is responsible. This is done under Section 22 of the Public Finance and Accountability (Scotland) Act 2000.