Publication: Management of the ScotWind leasing round - Audit scope

The overall aim of this performance audit is to consider the arrangements and decision-making around, and management of, the ScotWind leasing round.

It will aim to review how the funds have been used to determine if this has been in accordance with commitments. It will also aim to set out potential implications for future leasing rounds.

Note: the scoping document was updated on 3rd June 2026 to reflect planned use of ScotWind funds in 2026/27 as outlined at Stage 2 of the 2026/27 budget bill. The final report will reflect the most up to date position at the time of publication.