Audit Scotland

Audit Scotland
Scottish Gaelic: Buidheann-sgrùdaidh na h-Alba
Official logo of Audit Scotland
Independent public body overview
Formed1 February 2000; 26 years ago (2000-02-01)
JurisdictionScottish Government
StatusActive
Headquarters
  • Edinburgh, Scotland
EmployeesApprox. 360
Annual budget£41.8 million (2026-27)
Independent public body executives
Websiteaudit.scot
Footnotes

Audit Scotland (Scottish Gaelic: Buidheann-sgrùdaidh na h-Alba) is an independent public body responsible for auditing most of Scotland's public organisations.

The organisation's head office is on West Port in Edinburgh's Old Town.

Role

The body supports the Auditor General for Scotland and the Accounts Commission for Scotland in the audit of all public bodies in Scotland, including the Scottish Government, local councils and NHS Scotland.

It audits over 250 organisations, including:

History

Audit Scotland was established as a corporate body on 1 February 2000 under the Public Finance and Accountability (Scotland) Act 2000, and commenced operations on 1 April 2000 following the transfer of staff and property from the Accounts Commission and the National Audit Office. As of 2026, it employees a staff of around 360 people.

The role of Audit Scotland is to provide the Auditor General for Scotland and the Accounts Commission for Scotland with the services they need to carry out their duties. The core work is to carry out:

Stephen Boyle is the Auditor General for Scotland and the accountable officer for Audit Scotland. He started his term of office in July 2020.

The work of Audit Scotland is governed by a board which meets around four times a year: the audits are managed by a management team. The Public Audit and Post-legislative Scrutiny Committee of the Scottish Parliament examines Audit Scotland's proposals for the use of resources and expenditure, then reports to the Scottish Parliament.

Audit quality and timeliness

In its 2025/26 annual report on public audit, it was reported that 45% of local government audits were completed by their target dates, while 79% had been completed by the end of 2025. The report recorded higher on-time completion rates for NHS audits (91%) and further education audits (90%). It also found that stakeholder perceptions of the quality and usefulness of annual audits and performance audit reports were generally positive.

See also

References

  1. ↑ Scottish Parliament. The Public Finance and Accountability (Scotland) Act 2000 (Commencement) Order 2000 as made, from legislation.gov.uk.
  2. ↑ "Audit Scotland Budget Proposal for 2026/27". Scottish Parliament. Retrieved 14 August 2026.
  3. ↑ "Contact us | Audit Scotland". audit.scot. Retrieved 7 September 2026.
  4. ↑ "Audit Committee - Scottish Parliament Meeting, 17 Jun 2003". Scottish Parliament. Retrieved 7 October 2026.
  5. ↑ "About us: About Audit Scotland". Audit Scotland. Retrieved 14 August 2026.
  6. ↑ "Audit Scotland - Accounts for the year ended 31st March 2001" (PDF). Audit Scotland. Retrieved 7 October 2026.
  7. ↑ "About us: Our people - Audit Scotland board and staff". Audit Scotland. Retrieved 14 August 2026.
  8. ↑ "About us: Auditor General for Scotland". Audit Scotland. Retrieved 14 August 2026.
  9. ↑ "Session 5 Public Audit and Post Legislative Scrutiny Committee". www.parliament.scot. Retrieved 22 August 2024.
  10. ↑ Quality of public audit in Scotland: Annual report 2025/26 (PDF) (Report). Scottish Commission for Public Audit. 2026.