Audit Scotland newsletter: April 2016

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Audit Scotland

Newsletter - April 2016

New Financial Powers

Scottish Parliament external

As the remit of the Scottish Parliament expands, our role in providing assurance that public money is well managed has never been so important. That’s why over the coming months we’re committing additional resources to auditing the implementation of new financial powers in Scotland and providing advice on financial reporting and transparency. Find out more by reading Assistant Director Mark Taylor’s blog.

Auditing Best Value: A New Approach

Best Value small

From increased partnership working and reductions in spending, to transformation programmes and Community Empowerment, much has changed in the local government landscape since we last updated how we audit Best Value. Our new approach, launching later this year, takes these changes on board and brings together the audit work we do in each council. We will have richer intelligence and a more rounded picture of how it performs. The new approach will provide more regular assurance reports to the Accounts Commission and the public on councils, and a strong focus on driving improvement, the quality of service experienced by the public and the outcomes councils achieve for their communities.

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New audit appointments

New audit appointments

We recently completed an audit procurement exercise to recruit external firms. The successful firms are: local government - Deloitte, Ernst & Young, Grant Thornton, KPMG and Scott-Moncrieff; NHS and Central Government - Deloitte, Grant Thornton, Scott-Moncrieff; further education - EY, Mazars and Scott-Moncrieff; Scottish Water - KPMG. Final portfolios will be confirmed in May, following consultation with the auditors and audited bodies.

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2016/17 budget approved

Audit Scotland logo

Earlier this year the Scottish Commission for Public Audit approved our budget for 2016/17. The Scottish Commission for Public Audit discussed the cost and volume of audit work and the implications of the Smith Agreement on Audit Scotland.

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Our recruitment is animating

HR film

In a first for us, we recently launched an animated video highlighting the benefits of working with us. The short film explains our purpose and rewards that come from a career at Audit Scotland. It will help us maximise opportunities available from digital recruitment. 

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Going global

International visit

In the past three months we’ve hosted delegations from three countries. In December last year we gave insights on public audit in Scotland to a group from Tunisia. In early 2016 we talked police reform with visitors from the National Assembly of Malawi at the Scottish Parliament. Our International Steering Group also discussed our work with officials from the Ukrainian Parliament.

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In this issue

Recent reports


The 2014/15 audit of Edinburgh College


The 2014/15 audit of Glasgow Clyde College


The 2014/15 audit of Glasgow Colleges' Regional Board

Overview of local government small

An overview of local government in Scotland 2016

Changing models

Changing models of health and social care

CPP small

Community planning: an update

Best Value small

The City of Edinburgh Council: Best Value Audit 2016


Procurement in councils - Impact report

Future reports

Common Agricultural Policy (CAP) Futures Programme - a progress report

Audit of higher education in Scotland

Supporting Scotland's economic growth: The role of the economic development agencies

Maintaining Scotland's roads: a follow-up audit