Audit Scotland
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| Scottish Gaelic: Buidheann-sgrùdaidh na h-Alba | |
 Official logo of Audit Scotland | |
| Independent public body overview | |
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| Formed | 1 February 2000 |
| Jurisdiction | Scottish Government |
| Status | Active |
| Headquarters |
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| Employees | Approx. 360 |
| Annual budget | £41.8 million (2026-27) |
Independent public body executives |
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| Website | audit |
| Footnotes | |
| [1][2] | |
Audit Scotland (Scottish Gaelic: Buidheann-sgrùdaidh na h-Alba) is an independent public body responsible for auditing most of Scotland's public organisations. These include the Scottish Government, local councils and NHS Scotland.
Auditing role
[edit source]It audits over 250 organisations, including:[3]
- 81 central government bodies (Scottish Government, NDPB's, Police Scotland, Scottish Fire and Rescue Service, Scottish Water and others)
- 23 NHS bodies
- 32 local councils
- 22 further education colleges
History
[edit source]Audit Scotland was established in 2000. It employees a staff of around 360 people.[4]
Its corporate HQ is on West Port, in Edinburgh's Old Town. 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:
- financial audits to help ensure that public sector bodies adhere to the highest standards of financial management and governance
- performance audits to help ensure that these bodies achieve the best possible value for money.
Stephen Boyle is the Auditor General for Scotland and the accountable officer for Audit Scotland. He started his term of office in July 2020.[5]
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.[6]
See also
[edit source]References
[edit source]- ↑ Scottish Parliament. The Public Finance and Accountability (Scotland) Act 2000 (Commencement) Order 2000 as made, from legislation.gov.uk.
- ↑ "Audit Scotland Budget Proposal for 2026/27". Scottish Parliament. Retrieved 14 August 2026.
- ↑ "About us: About Audit Scotland". Audit Scotland. Retrieved 14 August 2026.
- ↑ "About us: Our people - Audit Scotland board and staff". Audit Scotland. Retrieved 14 August 2026.
- ↑ "About us: Auditor General for Scotland". Audit Scotland. Retrieved 14 August 2026.
- ↑ "Session 5 Public Audit and Post Legislative Scrutiny Committee". www.parliament.scot. Retrieved 22 August 2024.
External links
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