Public audit in Scotland: What’s on the horizon?

We are living in incredibly busy times for the public sector in Scotland, with each passing week bringing a new political announcement or debate. With so much going on, it can be hard to think beyond the next few months.

I’ve often heard it said that audit is retrospective in nature, but in fact we spend a lot of time and energy looking ahead to understand what’s on the horizon, what it means for our future work, and what impact we want to have. And we need to make sure that our plans reflect the priorities and concerns of the public and our key stakeholders, whichever policy area we’re focused on.

Our new approach uses these principles to create a rolling five-year programme of audits, which we refresh each year. The results of our latest review are now available on our website, setting out in detail what areas of public spending and policy we plan to report on between now and 2021/22.

The programme covers all of the work that Audit Scotland will carry out over the next five years on behalf of me and my colleagues in the Accounts Commission, the local government watchdog. It’s based on consultation with a range of stakeholders; for example, as Auditor General I report to the Parliament’s Public Audit & Post-legislative Scrutiny Committee and we consulted with committee members to see how the audit risks we’d identified through our work matched what they want to see from public audit in the coming years.

As well as the audits of specific policy developments across the public sector, I’d like to highlight a couple of areas that will inevitably affect much of the public sector, and all of us who use public services in Scotland, in the long-term.

First off are the historic changes taking place in Scotland’s public finances, with new financial powers coming on stream through the Scotland Acts 2012 and 2016. We reported our latest update to MSPs last month and will continue to report on this annually. This commitment reflects the scale of the work that will be required of the Scottish Government and others to successfully implement and manage the new powers.

We’ll also continue to expand our high-profile work on Scotland’s NHS, with audits of the NHS workforce, children’s mental health services, and health and social care integration all in the pipeline.

And there’s lot more, right across the public sector, from ferry services and widening access, higher education to fire reform, digital to community justice. We’ll also continue to explore different ways of making our work accessible to everyone with an interest, building on the range of ways we already report our work.

If you’d like to know more, you can find out who to contact here.

About the author

MM6A8690croppedCaroline Gardner is the Auditor General, and Accountable Officer for Audit Scotland. She started her term in July 2012, and has more than 30 years’ experience in audit, governance and financial management. Follow her on twitter @AuditorGenScot