The Scottish Government has a clear strategy for renewable energy that links with other policy areas, and it has made steady progress so far. Achieving its overall goals will be challenging and depends on private sector investment.

An Audit Scotland report, Renewable energy, looks at public sector action and investment in developing renewable energy and what has been delivered to date. The Scottish Government wants Scotland to be a world leader in renewable energy and for renewable sources to meet 30 per cent of the country's total energy consumption by 2020.

The NHS in Scotland managed its finances well in 2012/13 but needs to focus more on long-term financial planning and sustainability to make the changes needed to meet increasing demands. In 2012/13, pressures on the NHS’ capacity became more apparent and the health service spent more on short-term measures to deal with them.

The Auditor General for Scotland, Caroline Gardner, has issued a report to the Scottish Parliament on matters raised in the audit of the 2011/12 accounts for Adam Smith College.

The report draws Parliament's attention to significant failures in corporate governance and financial stewardship at the college and the late laying of the audited accounts in the Parliament. In particular, the college has had to repay £5.5 million of European Union (EU) grants, and has provided for up to a further £1.2 million in potential repayments of other grants.

The Accounts Commission is seriously concerned about substantial risks to Argyll and Bute Council caused by instability in its political leadership since last year’s elections.

It said the quality of leadership of the council has been inadequate. The current political management arrangements are not fit for purpose. The role that the full council plays is unsustainable and progress in securing effective scrutiny has also been inadequate.

In its findings published today the commission said:

A report from the Accounts Commission says that charges for council services should be consistent, clear and easily explained to the public. It also says that councils should compare their charges with others and be able to explain any significant differences.

The creation of a single Scottish police service was one of the biggest reforms in Scotland's public sector since devolution and was achieved by the deadline of 1 April 2013. Work is now urgently needed on a financial strategy for achieving the £1.1 billion of savings expected from the restructure.

An Audit Scotland report published today, Police reform, looks at the planning and implementation of the reform of the police service, and how well governance is operating.

The report says:

Current approaches to managing staff numbers and costs in the public sector are unlikely to achieve the savings needed in the future, according to a report by Audit Scotland.

Scotland's public sector workforce says in the four years to March 2013 the number of whole time equivalent posts in councils, the NHS, the Scottish Government and other central government bodies reduced by 26,600. Almost 16,000 left through early departures and just under 10,000 were transferred to arms length organisations (ALEOs) or other non-public sector bodies.

The NHS and Scottish Government have improved how they manage, monitor and scrutinise waiting lists, in response to recommendations from Audit Scotland, the Scottish Parliament and internal auditors.

Audit Scotland today reports on progress by the NHS in monitoring how they manage waiting lists and improving audit trails. This updates progress since Audit Scotland reported in February on a Scotland-wide review of waiting list management following manipulation of waiting lists at NHS Lothian.

A scheme to provide heat and power to homes in Wick has landed The Highland Council with a final bill of £11.5 million.

Scotland's programme to improve care for older people has brought together the different bodies involved in services costing £4.5 billion a year. These organisations now need to better target resources at preventing or delaying illness and at helping people to keep living at home.