Publications

Each year the Accounts Commission identifies a theme for BV work to be undertaken as part of the local audit in all councils.

The realities of climate change, and their direct link to difficult public spending decisions, are now on our doorstep.

Information about the diversity of our staff as at 31 March 2023.

Audit Scotland is committed to promoting and embedding equality of opportunity and diversity in employment.

The Scottish Government no longer expects to have enough money to deliver all its planned £26 billion investment in public sector infrastructure.

Annual audit plan and final audit report for 2022/23

Best Value matters more than ever.

Twenty years of auditing Best Value and next steps for Best Value reporting in Scottish councils.