Audit Scotland

Historic Environment Scotland (HES) must put strong controls in place to prevent fraud and ensure value for money after unacceptable weaknesses were found in its governance, Scotland's Auditor General has said. The audit of HES’s 2024/25 accounts reported weaknesses in governance arrangements,

NHS Scotland has failed to meet improvement commitments despite receiving record levels of funding and staffing, according to a new report by the Auditor General. Health spending in 2024/25 was over £20 billion – a £3bn real terms increase from 2019 and 25% higher than a decade ago

Slower growth in earnings and employment compared with the rest of the UK is weakening the impact of devolved taxes on Holyrood's budget. The Scottish Government's budget has been boosted by over £4 billion since the introduction of devolved taxes in 2015/16. But that figure is significantly l

The Scottish Government recorded a £1 billion underspend in 2024/25 but still needs to move away from short-term measures to address a stark forecast gap between its spending plans and funding, according to Audit Scotland. The watchdog's 2024/25 audit of the Scottish Government's Consolidated

Colleges in Scotland have had a 20% real-terms funding cut in this Parliamentary session, according to a new report from Audit Scotland. A real-term reduction of £1 in every £5 of investment since 2021/22 has led to colleges operating “in an extremely difficult financial landscape&

East Lothian Council must enact significant reforms to its public services as it contends with the dual pressures of rapidly growing younger and older populations and a looming £46 million budget shortfall, the Accounts Commission has warned.

Scottish councils are grappling with a significant financial squeeze as mounting pressures from inflation, rising costs, and escalating demand for services outstrip additional investment from the Scottish Government, according to Audit Scotland. In 2025/26 councils received over £15 billion in

The Scottish National Investment Bank will not be able to end its reliance on public funding unless ministers can make a case for UK Treasury rules to change, Scotland's Auditor General has said. The bank was launched in 2020 to independently invest in commercial projects that will help address the

Fife Council, having previously maintained services without major cuts, now faces a critical juncture, as a recent Accounts Commission report has highlighted a mixed performance, with deepening inequalities and deteriorating social care. The council's significant health and social care overspends ar

Scotland's local authorities are grappling with significant financial strain, necessitating urgent transformation to ensure sustainability, the Accounts Commission has revealed. While councils managed to bridge a £759 million budget deficit in 2023/24, this required deeper cuts and reliance on

All Scottish councils must learn from the weaknesses that allowed an Aberdeen City Council employee’s £1.1 million fraud go undetected over 17 years, the Accounts Commission has urged. Between 2006 and 2023, the employee transferred 655 council tax refund payments totalling £1.109m

Audit Scotland has raised concerns over the future of the publicly-owned Ferguson Marine Port Glasgow (FMPG), highlighting uncertainty as no more work is secured beyond the completion of MV Glen Rosa (802).

Audit Scotland's Annual Audit Report 2023/24 has commended The Highland Council for its effective financial management and governance arrangements. The 2023/24 report, published in November 2024, has been considered by the Council’s Audit Committee. It acknowledges "the council’s effecti

The Accounts Commission has commended Scottish Borders Council (SBC) for its continuously improving and forward-thinking approach to making savings and tackling recruitment challenges.

As Scotland's local councils face acute challenges, with budgets and workforce stretched to the limit, reform has become increasingly urgent, warns Audit Scotland's Accounts Commission.