Publications

This guide has been prepared by Audit Scotland’s Professional Support in response to auditor enquiries.

This guide sets out how the concept of the going concern basis of accounting applies in the public sector.

The Scottish Government overspent its 2019/20 budget by nearly £700 million responding to the Covid-19 pandemic.

A subsidiary of Scottish Water may need between £47 million and £88 million in financial support due to the impact of Covid-19 on the businesses

The Scottish Police Authority (SPA) has improved how it operates but policing in Scotland is not financially sustainable, says the Auditor General for Scotla

Annual audit plan, interim audit report and final audit report for April 2019 - March 2020

Audit Scotland's benefits performance audit work for 2020.

NHS Tayside has improved its financial management and service performance, but risks related to its high running costs remain.