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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/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…

  3. /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…

  4. /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…

  5. /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…

  6. /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…

  7. /publications/tackling-child-poverty-scottish-child-payment-audit-scope

    Tackling child poverty: Scottish Child Payment - Audit scope

    The Child Poverty (Scotland) Act 2017 set statutory targets for the Scottish Government to significantly reduce child poverty in Scotland by 2030/31. The Scottish Government has…

  8. /publications/renewable-energy-audit-scope

    Renewable energy - Audit scope

    Offshore wind energy - generating electricity from sea-based turbines - has been described as Scotland’s biggest economic opportunity since oil and gas in the 1970s. It is central…

  9. /publications/scotlands-colleges-2026-audit-scope

    Scotland's colleges 2026 - Audit scope

    Scotland’s colleges play a significant role in our post-school education and skills sector, providing a skilled workforce to meet local and national demand and supporting Scotland…

  10. /publications/management-of-the-scotwind-leasing-round-audit-scope

    Management of the ScotWind leasing round - Audit scope

    The overall aim of this performance audit is to consider the arrangements and decision-making around, and management of, the ScotWind leasing round.It will aim to review how the…