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  1. /publications/overview-of-further-education-colleges-in-scotland-19992000

    Overview of Further Education colleges in Scotland 1999/2000

    This overview report highlights the severe economic difficulties being experienced by many of Scotland's further education colleges and warns that some colleges need to improve…

  2. /publications/audit-scotland-corporate-plan-2001

    Audit Scotland corporate plan 2001

    This document outlines Audit Scotland's corporate plan. It covers our priorities, acting on those priorities and measuring our progress.

  3. /publications/improving-the-management-of-supplies-in-the-nhs-in-scotland

    Improving the management of supplies in the NHS in Scotland

    Supplies cover a wide range of goods such as uniforms, surgical gloves and infusion devices, and services as diverse as catering and radiography. They are the largest area of NHS…

  4. /publications/accounts-commissions-findings-on-education-department-overspend-at-scottish-borders

    Accounts Commission's findings on education department overspend at Scottish Borders Council

    This report by the Controller of Audit, Ronnie Hinds, into the overspend at Scottish Borders Council has found serious weaknesses in the financial management of education services…

  5. /publications/mind-the-gap-management-information-for-outpatient-services

    Mind the gap - Management information for outpatient services

    Poor information gathering may be preventing outpatients getting a better deal from the health service in Scotland. This study provides baseline information on outpatient services…

  6. /publications/early-retirement-a-note-for-council-managers

    Early retirement: a note for council managers

    This is a guidance note for council managers with responsibility for making decisions about the early retirement of employees from the Local Government Pension Scheme. Early…

  7. /publications/performance-management-and-planning-pmp-audit

    Performance Management and Planning (PMP) Audit

    The Accounts Commission and Audit Scotland have developed a detailed audit approach to assess the progress made by councils in implementing a Best Value approach. In 2001/02 the…

  8. /publications/public-audit-in-scotland-july-2001

    Public audit in Scotland - July 2001

    The strategic statement has two purposes: To provide an opportunity for the Auditor General to outline his suggestions for the direction and priorities for public audit over the…

  9. /publications/a-job-worth-doing-raising-the-standard-of-internal-audit-in-scottish-councils

    A job worth doing - Raising the standard of internal audit in Scottish councils

    The report assesses the level of councils' compliance with the CIPFA Code of Practice for Internal Audit in Local Government and concludes that the standard of internal audit…

  10. /publications/governance-and-financial-management-at-moray-college

    Governance and financial management at Moray College

    A report by the Auditor General Robert Black into governance and financial management at Moray College in Elgin. It highlights gaps in the system of accountability for the…