Site Search

  1. /publications/council-tax-rises-in-scotland

    Council Tax rises in Scotland

    The 2025/26 settlement for local government saw an overall increase in the funding provided to councils, but rising costs and demand continue to put pressure on council finances.…

  2. /publications/general-practice-progress-since-the-2018-general-medical-services-contract

    General practice: Progress since the 2018 General Medical Services contract

    A Scottish Government agreement with GPs to improve general practice has failed to deliver on several of its commitments.

  3. /publications/creative-scotland-and-creative-scotland-national-lottery-distribution-fund-annual-6

    Creative Scotland and Creative Scotland National Lottery Distribution Fund annual audit 2023/24

    Annual audit plan and final audit report for 2023/24

  4. /publications/integration-joint-boards-finance-bulletin-202324

    Integration Joint Boards: Finance bulletin 2023/24

    Community health and social care finances are increasingly precarious. Integration Joint Boards must urgently work with their partners in the NHS and councils to reform how they…

  5. /publications/integration-joint-boards-finances-continue-to-be-precarious

    Integration Joint Boards finances continue to be precarious

    There is a concerning picture of continued overspending, depletion of reserves and savings being met through one-off rather than recurring savings.The financial position is set to…

  6. /publications/additional-support-for-learning

    Additional support for learning

    The learner journey from school to workVisit our Learner journey from school to work page for more information on our audit work, organisational publications and resources.