Our work programme
Our work programme sets out the audit work we plan to deliver during 2025/26 and 2026/27. This includes:
- Auditor General for Scotland-led work in central government
- Accounts Commission-led work in councils and local government
- Joint work by the Auditor General for Scotland and the Accounts Commission where there are areas of common interest
- Audit Scotland work that contributes to the strategic themes agreed by the Auditor General for Scotland and the Accounts Commission.
This programme of work sits alongside our annual audit work.
The Auditor General for Scotland and the Accounts Commission are committed to ensuring public audit in Scotland:
- provides assurance and information and supports scrutiny about financial sustainability, financial management, governance and transparency and value for money across public service delivery in Scotland
- provides high quality, evidence-led audit judgements and recommendations that help improve the use of public money.
We review and update our work programme regularly to ensure it responds to changing circumstances.
Our programme focuses on the following themes:
- Public finances
- Reform and sustainable services
- Economic growth and wellbeing
- Environmental sustainability and climate change
- Inequalities and poverty
- People and communities
Planned audit work for 2025/26 and 2026/27
The tables below summarise planned audit work for 2025/26 and 2026/27. Check back to this page regularly for updates.
We will add details on the type of product planned and links to our audit scopes and reports when these are available.
 | AGS |
|---|---|
 | AC |
 | AS |
| Joint Report by the Auditor General for Scotland and the Accounts Commission | AGS & AC |
Coming in the next few months
| Audit product | Author | Publication date | Contact |
|---|---|---|---|
| Audit product: Controller of Audit Best Value: Shetland Islands Council | Author: AC | Publication date: 5 March 2026 | Contact: ebrown@audit.scot |
| Audit product: Controller of Audit Best Value: Aberdeenshire Council | Author: AC | Publication date: 25 March 2026 | Contact: ebrown@audit.scot |
Our full programme
To find out more about the broad range of work that we do, and explain our products, visit our What we do page.
| Audit work in 2026/27 | Author |
|---|---|
| Administration of Scottish income tax 2025/26 | AGS |
| Best Value in the public sector: Fire and rescue (Performance audit) | AGS & HMFSI |
| Courts backlog (Briefing) | AGS |
| Driving efficiency and productivity in the Scottish public sector (Performance audit) | AGS |
| Education and skills reform (Briefing) | AGS |
| NHS in Scotland 2026 (Overview) | AGS |
| Orthopaedics (Performance audit) | AGS |
| Renewable energy (Performance audit) | AGS |
| Scotland's colleges 2026 (Briefing) | AGS |
| Scottish child payment (Performance audit) | AGS |
| Scottish Government Consolidated Accounts (Section 22) | AGS |
| Scot/Wind (Performance audit) | AGS |
| Aberdeen City Council (Controller of Audit Best Value report) | AC |
| Angus Council (Controller of Audit Best Value report) | AC |
| Best Value Thematic: Transformation | AC |
| East Ayrshire Council (Controller of Audit Best Value report) | AC |
| Glasgow City Council (Controller of Audit Best Value report) | AC |
| IJB: Financial bulletin 2025/26 (Briefing and data output) | AC |
| Inverclyde Council (Controller of Audit Best Value report) | AC |
| Local government in Scotland: Council budgets 2026/27 (Overview) | AC |
| Local government in Scotland: Financial bulletin 2025/26 (Performance audit) | AC |
| Midlothian Council (Controller of Audit Best Value report) | AC |
| Perth and Kinross Council (Controller of Audit Best Value report) | AC |
| School education (Performance audit) | AC |
| Social care (Performance audit) | AC |
| South Lanarkshire Council (Controller of Audit Best Value report) | AC |
| Stirling Council (Controller of Audit Best Value report) | AC |
| West Lothian Council (Controller of Audit Best Value report) | AC |
| Housing (Performance audit) | AGS & AC |
| Climate change annual report | AS |
| National Fraud Initiative 2026 | AS |
Our principles
These principles will underpin how we plan and deliver our work programme. Some will be more prominent than others depending on the nature of the audit activity. We will continue to develop how we apply them in practice.
Providing assurance and driving improvement
We will use our unique local and national perspective to provide assurance on how effectively public money is being managed and spent. We will aim to provide insight and learning, and drive improvement, innovation and transformational change.
Taking a risk-based and proportionate approach
We will ensure our audit response is proportionate and risk-based, and that audited bodies have clear advance notice of any planned work.
Taking a person-centred approach
Where we can, we will capture the needs and concerns of the people who use public services through our audit work.
Being flexible and agile
We will adapt our work programme as new issues emerge or risks change. We will use a range of approaches to report our audit work.
Integrating cross cutting issues
We will integrate thinking on issues that cut across policy areas and have an impact on citizens and service users throughout our audit work. For example: prevention, digital, inequality and human rights, climate change, community engagement.
