Annual audits
Audit Services Group conducts the audits of about 120 public-sector bodies in Scotland. The remaining audits are carried out by firms of auditors appointed by the Auditor General and the Accounts Commission. View the complete list of audits and appointed auditors here.
The financial year for most public bodies in Scotland runs from 1 April to 31 March.
We publish all audit outputs on our website, unless there is good reason not to. For each audited body, we publish an annual audit plan, which outlines the work we plan to carry out for each audit, an interim report, if one has been produced, an annual audit report, and any other reports that are specified in the audit plan.
We publish final versions on our website after they have been considered by relevant committees in audited bodies and after the laying of certain accounts in Parliament.
Annual audit reports are compiled at the conclusion of each audit and are published between September and January, depending on the sector. Annual audit reports for colleges are published later as their financial year runs from 1 August to 31 July.
Annual Audits
Aberdeen City Council annual audit 2024/25
Annual audit plan, Best Value thematic work and final audit report for 2024/25
Aberdeen City Integration Joint Board annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Aberdeenshire Council annual audit 2024/25
Annual audit plan, Best Value thematic work and final audit report for 2024/25.
Aberdeenshire Integration Joint Board annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Clackmannanshire and Stirling Integration Joint Board annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Dumfries and Galloway Council annual audit 2024/25
Annual audit plan, Best Value thematic work and final audit report for 2024/25.
Dunbartonshire and Argyll and Bute Valuation Joint Board annual audit plan 2025/26
Annual audit plan for 2025/26.
East Ayrshire Council annual audit plan 2025/26
Annual audit plan for 2025/26.
East Dunbartonshire Integration Joint Board annual audit 2023/24
Annual audit plan and final audit report for 2023/24.
East Lothian Council annual audit plan 2025/26
Annual audit plan for 2025/26.
East Lothian Integration Joint Board annual audit plan 2025/26
Annual audit plan for 2025/26.
Edinburgh Integration Joint Board annual audit plan 2025/26
Annual audit plan for 2025/26.
Fife Council annual audit 2024/25
Annual audit plan, Best Value thematic work and final audit report for 2024/25.
Fife Pension Fund annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Glasgow City Council annual audit 2024/25
Annual audit plan and Best Value thematic work for 2024/25.
Grampian Valuation Joint Board annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Highland and Western Isles Valuation Joint Board annual audit plan 2025/26
Annual audit plan for 2025/26.
Highland Council annual audit plan 2025/26
Annual audit plan for 2025/26.
Highland Council Charitable Trust Funds annual audit plan 2025/26
Annual audit plan for 2025/26.
Inverclyde Council annual audit 2024/25
Annual audit plan, Best Value thematic work and final audit report for 2024/25.
Inverclyde Integration Joint Board annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Lanarkshire Valuation Joint Board annual audit plan 2025/26
Annual audit plan for 2025/26.
Lothian Valuation Joint Board annual audit plan 2025/26
Annual audit plan for 2025/26.
Midlothian Council annual audit plan 2025/26
Annual audit plan for 2025/26.
North Lanarkshire Integration Joint Board annual audit plan 2025/26
Annual audit plan for 2025/26.
Orkney and Shetland Valuation Joint Board annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Orkney Integration Joint Board annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Orkney Islands Council annual audit 2024/25
Annual audit plan, Best Value thematic work and final audit report for 2024/25.
Orkney Islands Council Pension Fund annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Perth and Kinross Integration Joint Board annual audit plan 2025/26
Annual audit plan for 2025/26.
Renfrewshire Council annual audit 2024/25
Annual audit plan, interim audit report, Best Value thematic work and final audit report for 2024/25.
Scotland Excel Joint Committee annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Scottish Borders Council annual audit plan 2025/26
Annual audit plan for 2025/26.
Scottish Borders Council Pension Fund annual audit plan 2025/26
Annual audit plan for 2025/26.
South East of Scotland Transport Partnership annual audit plan 2025/26
Annual audit plan for 2025/26.
South Lanarkshire Integration Joint Board annual audit plan 2025/26
Annual audit plan for 2025/26.
Stirling Council annual audit plan 2024/25
Annual audit plan for 2024/25.
Strathclyde Concessionary Travel Scheme Joint Committee annual audit plan 2025/26
Annual audit plan for 2025/26.
Strathclyde Partnership for Transport annual audit plan 2025/26
Annual audit plan for 2025/26.
Tayside and Central Scotland Transport Partnership annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Tayside Pension Fund annual audit plan 2025/26
Annual audit plan for 2025/26.
West Dunbartonshire Council annual audit 2024/25
Annual audit plan, Best Value thematic work and West Dunbartonshire Council Charitable Trusts final audit report for 2024/25.
West Dunbartonshire Integration Joint Board annual audit plan 2025/26
Annual audit plan for 2025/26.
West Lothian Integration Joint Board annual audit plan 2025/26
Annual audit plan for 2025/26.
Western Isles Integration Joint Board annual audit 2023/24
Annual audit plan and final audit report for 2023/24.
Accountant in Bankruptcy annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Accountant in Bankruptcy annual audit plan 2025/26
Annual audit plan for 2025/26.
Ayrshire College annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Bord na Gaidhlig annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Bord na Gaidhlig annual audit plan 2025/26
Annual audit plan for 2025/26.
Borders College annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Cairngorms National Park Authority annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Care Inspectorate annual audit plan 2025/26
Annual audit plan for 2025/26.
Children's Hearings Scotland annual audit plan 2025/26
Annual audit plan for 2025/26.
City of Glasgow College annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Crofting Commission annual audit plan 2025/26
Annual audit plan for 2025/26.
Crown Estate Scotland annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Crown Estate Scotland annual audit plan 2025/26
Annual audit plan for 2025/26.
Crown Office and Procurator Fiscal Service annual audit plan 2025/26
Annual audit plan for 2025/26.
Disclosure Scotland annual audit plan 2025/26
Annual audit plan for 2025/26.
Dumfries and Galloway College annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Fife College annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Food Standards Scotland annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Food Standards Scotland annual audit plan 2025/26
Annual audit plan for 2025/26.
Forth Valley College annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Glasgow Clyde College annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Glasgow Colleges' Regional Board annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Glasgow Kelvin College annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Inverness College annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Moray College annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
National Records of Scotland annual audit plan 2025/26
Annual audit plan for 2025/26.
New College Lanarkshire annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
North East Scotland College annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Office of the Scottish Biometrics Commissioner annual audit plan 2025/26
Annual audit plan for 2025/26.
Office of the Scottish Charity Regulator annual audit plan 2025/26
Annual audit plan for 2025/26.
Perth College annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Redress Scotland annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Risk Management Authority annual audit plan 2025/26
Annual audit plan for 2025/26.
Scottish Children's Reporter Administration annual audit plan 2025/26
Annual audit plan for 2025/26.
Scottish Environment Protection Agency annual audit plan 2025/26
Annual audit plan for 2025/26.
Scottish Futures Trust annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Scottish Futures Trust annual audit plan 2025/26
Annual audit plan for 2025/26.
Scottish Government annual audit plan 2025/26
Annual audit plan for 2025/26
Scottish Government: Non-Domestic Rating Account annual audit plan 2025/26
Annual audit plan for 2025/26
Scottish Government: Scottish Consolidated Fund annual audit plan 2025/26
Annual audit plan for 2025/26
Scottish Housing Regulator annual audit plan 2025/26
Annual audit plan for 2025/26.
Scottish Human Rights Commission annual audit plan 2025/26
Annual audit plan for 2025/26.
Scottish Information Commissioner annual audit plan 2025/26
Annual audit plan for 2025/26.
Scottish Land Commission annual audit plan 2025/26
Annual audit plan for 2025/26.
Scottish Legal Aid Board annual audit plan 2025/26
Annual audit plan for 2025/26.
Scottish Police Authority annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Scottish Police Authority annual audit plan 2025/26
Annual audit plan for 2025/26.
Scottish Public Pensions Agency annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Scottish Public Services Ombudsman annual audit plan 2025/26
Annual audit plan for 2025/26.
Scottish Qualifications Authority annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Scottish Road Works Commissioner annual audit plan 2025/26
Annual audit plan for 2025/26.
Scottish Social Services Council annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Scottish Social Services Council annual audit plan 2025/26
Annual audit plan for 2025/26.
South Lanarkshire College annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Standards Commission for Scotland annual audit plan 2025/26
Annual audit plan for 2025/26.
UHI North, West and Hebrides annual audit 2023/24
Annual audit plan and final audit report for 2023/24.
VisitScotland annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
VisitScotland annual audit plan 2025/26
Annual audit plan for 2025/26.
Water Industry Commission for Scotland annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
West College Scotland annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
West Lothian College annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
Healthcare Improvement Scotland annual audit plan 2025/26
Annual audit plan for 2025/26.
Mental Welfare Commission for Scotland annual audit plan 2025/26
Annual audit plan for 2025/26.
NHS 24 annual audit plan 2025/26
Annual audit plan for 2025/26.
NHS Borders annual audit plan 2025/26
Annual audit plan for 2025/26.
NHS Lanarkshire annual audit plan 2025/26
Annual audit plan for 2025/26.
NHS Lothian annual audit plan 2025/26
Annual audit plan for 2025/26.
NHS Tayside annual audit 2024/25
Annual audit plan and final audit report for 2024/25.
