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  1. /publications/digital-front-door-programme-audit-scope

    Digital Front Door programme - Audit scope

    In its Public Service Reform Strategy, the Scottish Government recognises that digital technologies are key to delivering efficient, joined-up services. It also sees digital…

  2. /publications/school-workforce-audit-scope

    School workforce - Audit scope

    Councils have statutory duties to provide and improve school education in Scotland. Education is the service area which accounts for the largest proportion of council spending.…

  3. /publications/delivery-of-mv-glen-sannox-and-mv-glen-rosa-audit-scope

    Delivery of MV Glen Sannox and MV Glen Rosa - Audit scope

    In 2015, Caledonian Maritime Assets Limited (CMAL), awarded Ferguson Marine Engineering Limited (FMEL) a contract to design and build two new ferries for the Clyde and Hebrides…

  4. /publications/sustainability-of-public-finances-the-scottish-governments-approach-to-efficiency

    Sustainability of public finances: the Scottish Government's approach to efficiency - Audit scope

    The Scottish Government faces a challenging fiscal position. It has set out plans to respond to this challenge across a range of strategies, including actions to prioritise public…

  5. /publications/sustainability-of-adult-social-care-audit-scope

    Sustainability of adult social care - Audit scope

    Adult social care in Scotland is a crucial service that helps people get the support they need to live as independently and comfortably as possible. These services are facing…

  6. /publications/scottish-fire-and-rescue-service-audit-scope

    Scottish Fire and Rescue Service - Audit scope

    Scottish Fire and Rescue Service: joint audit and inspection of SFRS's management of estate, fleet and equipment.The Scottish Fire and Rescue Service (SFRS) is the single national…

  7. /publications/orthopaedic-services-audit-scope

    Orthopaedic services - Audit scope

    Orthopaedics is a large, complex speciality that provides treatments for people with injuries and conditions of the musculoskeletal system (the body’s muscles and skeleton).…

  8. /publications/digital-leadership-and-collaboration-in-local-government-audit-scope

    Digital leadership and collaboration in local government - Audit scope

    Digital transformation is a key pillar of public service reform and sustainable local public services, and supports improved outcomes for communities. The Accounts Commission…

  9. /publications/housing-audit-scope

    Housing - Audit scope

    Having a home is important to people’s safety and security, and access to adequate housing is a fundamental human right.The housing situation in Scotland is worsening. The number…

  10. /publications/nhs-in-scotland-2026-audit-scope

    NHS in Scotland 2026 - Audit scope

    Scotland’s NHS remains under increasing financial and operational pressure. Our 2025 report found that, despite a real-terms funding increase, NHS Scotland is not financially…