Preparations for the implementation of the Scotland Act 2012
The Scotland Act 2012 includes new financial powers for the Scottish Parliament, including: new taxes on land transactions and waste disposals to landfill; new borrowing and cash management powers and new powers to set a Scottish rate of income tax.
Our report will assess what progress the Scottish Government and its partners have made in preparing for the new powers.
Developing financial reporting - a progress report
In 2013, the Auditor General reported there is no published picture of the devolved public sector’s finances as a whole. With the Scotland Act 2012 and the possibility of further financial powers for the Scottish Parliament the case for comprehensive, transparent and reliable financial reporting has never been stronger.
Our audit will assess what progress the Scottish Government has made in developing its financial reporting since our 2013 report
The Scottish Government purchased Prestwick Airport for £1 in November 2013. It has so far committed to provide the airport with £25.2 million loan funding to the end of March 2016 and further public sector financial support is likely to be required.
The audit will consider the reasonableness of the Government’s approach to the purchase, the future plans for its development and arrangements for monitoring performance.
Auditing our broadband infrastructure
Achieving significantly improved broadband coverage and speed is a major component of the Scottish Government’s digital strategy. In 2013, the Scottish Government and Highlands and Islands Enterprise awarded contracts with a combined value of £331 million to make superfast broadband available across Scotland.
Our audit will assess if there are clear plans to provide superfast broadband and what progress has been made to date.
Commonwealth Games 2014: third report
The overall aim of this audit is to answer the question: was the Commonwealth Games 2014 delivered within budget and is it achieving value for money? The audit builds on our previous two reports on the Games, published in 2009 and 2012