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  1. /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…

  2. /publications/best-value-in-policing-audit-scope

    Best Value in policing - audit scope

    This audit, conducted jointly by HMICS and Audit Scotland, is the first audit to look at Best Value arrangements across Policing since 2012. The audit will assess several key…

  3. /publications/delayed-discharges-audit-scope

    Delayed discharges - audit scope

    Delayed discharges in Scotland have been a longstanding challenge in the health and social care system. Delayed discharge bed days reflect how long people are kept in hospital…

  4. /publications/nhs-in-scotland-2025-audit-scope

    NHS in Scotland 2025 - audit scope

    Scotland’s NHS has faced growing financial and operational pressures in recent years. Our 2024 report highlighted growing waiting lists, unmet performance standards, and a number…

  5. /publications/fiscal-sustainability-and-tax-audit-scope

    Fiscal sustainability and tax - audit scope

    The Scotland Acts of 2012 and 2016 devolved significant tax powers to the Scottish Parliament. For the first time since devolution, the Scottish Parliament became responsible for…

  6. /publications/community-health-and-social-care-performance-2025-audit-scope

    Community health and social care performance 2025 - audit scope

    The Community health and social care performance bulletin 2025 focuses on the national performance of Integration Authorities (IAs). It will assess how effectively IAs (…

  7. /publications/improving-care-experience-delivering-the-promise-audit-scope

    Improving care experience: Delivering The Promise - audit scope

    All children need help to thrive, including a stable home, strong support and secure, loving relationships, and some children and families need extra support from public services…

  8. /publications/scotlands-colleges-2025-audit-scope

    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…

  9. /publications/local-government-in-scotland-audit-scope

    Local government in Scotland - audit scope

    The Accounts Commission publishes annual reports on the performance of, and challenges faced by, councils and other local government bodies in Scotland. We are committing to…

  10. /publications/ijb-finance-bulletin-202324-audit-scope

    IJB Finance bulletin 2023/24 - audit scope

    The IJB Finance Bulletin 2023/24 focuses on the national financial position of IJBs during 2023/24. It will assess the financial performance, financial sustainability and the…