One of our overarching objectives is to improve the transparency of our costs and governance arrangements. Here you can find information about the hospitality and gifts received and given. The information will be updated on a quarterly basis.

The Public Services Reform (Scotland) Act 2010, section 32(1)(b) requires listed public bodies to publish a statement in relation to efficiency, effectiveness and economy as soon as possible after the end of the financial year.

Statements from Audit Scotland in relation to efficiency, effectiveness and economy will be published here yearly (normally June).

The Public Services Reform (Scotland) Act 2010, section 32(1)(a) requires listed public bodies to publish a statement at the year end on the steps they have taken to promote and increase sustainable growth through the exercise of their functions.

Statements from Audit Scotland in relation to sustainable economic growth will be published here yearly (normally June).

The Public Services Reform (Scotland) Act 2010, section 31(4) requires listed public bodies to publish a statement specifying the number of individuals (if any) who received remuneration during that financial year in excess of £150,000.

The Public Services Reform (Scotland) Act 2010 requires Audit Scotland to publish a regular statement of payments made during the financial year which have a value in excess of £25,000. Audit Scotland plans to do this on a quarterly basis.

In addition Audit Scotland will aggregate payments below the £25,000 threshold and when aggregated payments to a supplier exceed £25,000, they are published below.

Audit Scotland helps the Auditor General and the Accounts Commission check that organisations spending public money use it properly, efficiently and effectively. We do this by carrying out performance studies and producing annual audit reports on public bodies. We cover over 200 public bodies and report on our work in public.

The following information on our expenditure in relation to public relations is a result of reporting our work in public. This will be updated yearly (around June).

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.

Audit Scotland is committed to spending the public money it receives properly, efficiently and effectively. Expenditure by Audit Scotland in relation to hospitality and entertainment is very small and is mostly incurred when we share our expertise with organisations from other countries.

Reports show the expenditure by Audit Scotland in relation to hospitality and entertainment. The information will be updated quarterly.

Expenditure on overseas travel by Audit Scotland is mainly incurred through the sharing of our professional, technical and other audit-related expertise with other audit organisations and public-sector bodies from other countries. We endeavour to recover our costs whenever possible when sharing our experience and expertise.