Publication: Scotland's colleges 2025 - audit scope

Scotland’s colleges play a significant role in our post-school skills and education sector. Colleges provide learners with a wide range of academic and vocational courses that can provide pathways to positive destinations including employment, further education and apprenticeships. Scotland’s colleges also have an important role to play in supporting Scotland’s sustainable economic development.

Colleges and the Scottish Funding Council agree objectives that colleges are expected to achieve. However, funding for colleges has reduced in real terms and colleges are having to find ways of reducing costs to continue to meet these objectives.

The Colleges 2025 overview will assess the financial health of the college sector following publication of college 2023/24 annual accounts, how colleges are performing, and how making efficiencies has impacted on the range of courses and services available to students and the college sector’s ability to meet the needs of employers.

Audit evidence gathering will be undertaken during the Summer of 2025 and the report is planned for publication in October 2025.