Audit Scotland
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We help the Auditor General and the Accounts Commission ensure that public money is spent efficiently and effectively. https://bit.ly/Our_SM_Policy
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In 2020 the Scottish Government made a national commitment to improve Scotland’s care system by 2030.

But plans have been slow to come together after not enough early delivery planning by itself and COSLA.

More in the Auditor General and Accounts Commission's joint report: bit.ly/The_Promise_25
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At tomorrow’s Public Audit Committee, the Auditor General will give evidence on the recent audit of UHI Perth.

Follow the session on Parliament TV from 09:30 or on catch-up: bit.ly/Scottish_Par...

The report is available on the Audit Scotland website: bit.ly/UHI_Perth
Text says: The 2023/24 audit of UHI Perth. Image: digital illustration of a magnifying glass resting on a closed book.
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We're looking for a Senior HR Advisor to help our team to deliver an excellent generalist HR support service across Audit Scotland.

This is a varied role, with plenty of autonomy and excellent opportunity for career development.

Find out more and apply on our website: bit.ly/Senior_HR_Ad...
Text says: Recruitment. Senior HR Advisor (12-month FTC). If you are currently working as an experienced HR Advisor and are considering your next career move, we would like to hear from you. Closing date: 
Sunday, 26 October 2025.
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The next Accounts Commission meeting takes place on Thursday 9 October in our Glasgow office.

You can attend the public session, online or in person.

Topics for discussion include a report on North Ayrshire Council.

Register on the Audit Scotland website: bit.ly/Accounts_Commission_2025_meetings
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Scotland’s colleges face changing how they operate, as ongoing financial pressures impact on students and staff.

The sector has experienced a 20 per cent real terms cut in funding over the last five years.

Find the Auditor General's report here: bit.ly/colleges_2025
Image displays quote from the Auditor General, Stephen Boyle: "Funding has reduced and the demands on the sector are changing, with fewer older students enrolling, increasing competition from universities, and the impact of digital technology on delivering teaching". Image of the Auditor General is also shown. Image shows report front cover. Text on image: Briefing. Scotland's colleges 2025. A backpack, headphones, notebook, tablet and pen are also shown.
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At tomorrow’s Public Audit Committee, the Auditor General will give evidence on the recent report ‘Adult Disability Payment’.

Read the report here: bit.ly/ADP_2025

You can also watch the session on Parliament TV - live from 09:30 or on catch-up: bit.ly/Scottish_Parliament_TV
Text says: "The Scottish Government needs to set out how the gap will be managed over the medium-term, and how this gap will impact on the lives of disabled people." Stephen Boyle, Auditor General. Image: Head and shoulders photo of Stephen Boyle.
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Tackling climate change is one of the greatest challenges we face – and public audit has a clear role to play.

For Scotland's #ClimateWeek2025, take a look at our topic page.

You'll find out more about our work and access a range of useful resources: bit.ly/Climate_Change_topic_page
Image: Photo of an open laptop displaying the climate change topic page of the Audit Scotland website. In the foreground are two partially visible hands using the keypad and touchpad.
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UHI Perth has started to address weaknesses in its financial management, but it needs to do more.

The college failed to produce a budget for 2023/24. And it recorded a £2 million deficit in 2023/24.

More in the Auditor General’s new report: bit.ly/UHI_Perth
Quote from the Auditor General, Stephen Boyle: "It needs to continue to work with the University of the Highlands and Islands and Scottish Funding Council to strengthen how the college operates...alongside finalising and implementing a robust financial recovery plan". Photo of Stephen Boyle is also shown.
Reposted by Audit Scotland
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(1/3) At the launch of SHERU's report this morning, we were joined by the Auditor General Stephen Boyle to hear about the work of @auditscotland.bsky.social on how to best deliver on preventative policy in Scotland.
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The Scottish Government needs to set out how it will manage a funding gap created by its higher spending on devolved benefits.

Adult Disability Payment costs millions more than the UK benefit it replaced.

Find the Auditor General's full report: bit.ly/ADP_2025
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Report out next week: Social security and Adult Disability Payment.

It's forecast that the funding gap for Adult Disability Payment will rise to £491m by 2028/29.

The Auditor General will report on the management and assessment of ADP.

bit.ly/Social_Security_Adult_Disability_Payment_audit_scope
Text says: Future work. Image: Two hands hold a heart-shaped cutout featuring silhouettes of five people. The background of the image is light green. In the bottom right corner of the image is the Audit Scotland logo.
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The next monthly Accounts Commission meeting takes place in Edinburgh on Thursday, 11 September.

Attendance at the public session is warmly welcomed, either in-person or online.

On the agenda – a local government policy update and the Chair's update.

Book your place: bit.ly/Accounts_Com...
Image: Group photo of the Accounts Commission members.
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The processes, decisions and actions that enabled five senior Glasgow City Council officers to take significant early retirement and redundancy payouts fell short of the behaviours and standards expected of public servants.

Read the Accounts Commission's report here: bit.ly/Glasgow_City...
Text on image says: "It is alarming to see reports which need to consider the lawfulness of actions within councils, and such circumstances do little to reassure taxpayers about how public money is being used". Andrew Burns, Accounts Commission Deputy Chair. Image of Andrew Burns displayed alongside quote.
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There is a risk the action needed to prevent and tackle the clear harms of flooding won’t happen at the scale and speed needed.

Almost 400,000 properties could be affected by flooding by 2080.

New Auditor General and Accounts Commission report: bit.ly/flood_resili...
Text on image: Flooding in communities. Moving towards flood resilience. Image also shows pair of red wellies walking through water. Auditor General and Accounts Commission logos also shown.
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£25.2 billion of public spending scrutinised. 125 local public-sector bodies audited. 26 reports, blogs and briefings produced.

Those are three statistics that summarise the work of the Accounts Commission in 2024/25.

Find out more: bit.ly/Accounts_Commission_annual_review_2024_2025
Text says: Our work and impact. Annual review 2024/25.
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Staff are councils’ most important resource.

But they face challenges in recruiting and retaining, and sickness absence rates are at a record high.

Urgent progress with workforce plans is needed to protect services and financial stability.

The Accounts Commission report: bit.ly/Workforce_Th...
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The Accounts Commission's report on East Lothian Council is available on the Audit Scotland website: bit.ly/East_Lothian_Council_2025
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The Scottish Parliament Information Centre (SPICe) has published a blog summarising all our audit work on climate change that has been considered by the Public Audit Committee, and the key themes emerging from it.

👇
Climate change and the Public Audit Committee
A look at the role of the Scottish Parliament Public Audit Committee and the work of the Auditor General for Scotland with respect to climate change.
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Audit Scotland’s John Cornett has been confirmed as the new President of The Chartered Institute of Public Finance and Accountancy (CIPFA) Scotland.

There's more about John's appointment on the Audit Scotland website: bit.ly/John_Cornett_CIPFA_Scotland_President
Text says: John Cornett appointed CIPFA President. Image: head and shoulders photo of John Cornett.
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Public bodies and services are under significant financial strain.

Our efforts to ensure transparency and accountability are more important than ever.

The Audit Scotland annual report is out now: bit.ly/Annual_Report_2024_2025
Text says: Annual report and accounts 2024/25. Image: large Audit Scotland logo, consisting of a blue checkmark (tick) inside a blue circle. Image of several icons with numbers and text below them. Icons: a checkmark (tick); the map of Scotland; a rising bar graph; a sheet of paper in a document style; and a pound sign. Text says: 2024/25 in numbers: 253 Accounts audited, 10 National and local performance reports, 17 Technical guides, £52.9bn Payments under Comptroller function. Text says: “The impact of robust, independent and reliable public audit is crucial for taxpayers, users of public services and decision-makers. At its heart, public audit drives accountability and transparency about public finances. This in turn empowers good governance of the almost £60 billion of annual public spending in Scotland.” Colin Crosby, Chair of the Audit Scotland Board.
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Costs and demand for services are increasing.

The council needs to ensure it delivers on the next phase of its longer-term plan to reform how services are delivered.

The Accounts Commission report: bit.ly/Renfrewshire...

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Best Value: Renfrewshire Council | Audit Scotland
Renfrewshire Council has a strong commitment to improving, including creating a positive culture, supporting its staff to develop as leaders, and focusing on…
bit.ly
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Many services are performing well, including education and tackling delayed discharges from hospital.

But as financial pressures mount, the council needs to work with residents to take the tough spending decisions now required.

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Text says: Best Value - Renfrewshire Council. Image: a blue icon representing the borders of Renfrewshire Council. In the background are four other icons in a lighter blue: a pound sign, a magnifying glass, people and cogs.
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Renfrewshire Council has a strong commitment to improving, with progress made to address actions on Dargavel Village school accommodation.

It's managed money responsibly. But like all councils, it faces significant financial pressures across services.

Report: bit.ly/Renfrewshire_Council_2025

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NHS Scotland’s governance arrangements need to be strengthened to deliver the scale of reform needed across the health service.

Read the Auditor General's new report: bit.ly/NHS_Governance_2025
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Later this year, the Auditor General plans to release a report on the impact of devolved taxes on fiscal sustainability in Scotland.

Read the audit scope on our website: bit.ly/Fiscal_Sustainability_and_Tax_audit_scope
Text says: Future work. Image: A magnifying glass on top of a sheet of paper. On the paper is a partially visible line graph.