A Quick Guideto the Auditor General, Accounts Commissionand Audit Scotland2Around 200 public bodies in Scotland spend more than Audit Scotland We help the Auditor General and the Accounts Commission check that £36 billion of public money each year. These include organisations spending public money use it properly, efficiently and effectively. Scottish Government, local councils and NHS bodies.We do this by carrying out performance studies and producing annual audit reports on public bodies. We cover over 200 organisations including:• 73 central government bodies (Scottish Government, non-departmental public The duty of the Auditor General and the Accounts Commission is to help bodies and others)make sure that public money is spent properly, efficiently and effectively. • 23 NHS bodies• 32 councils Our role in Audit Scotland is to provide the Auditor General and the • 45 joint boards and committees (including police and fire and rescue services)• 37 further education colleges Accounts Commission with the services they need to carry out their duties.• Scottish Water. Audit Scotland staff and firms of auditors appointed by us carry out the audits. They check whether the organisations:Scottish Scottish ministers Parliament • manage their finances to the highest standards • achieve the best possible value for public money. Three principles guide our workAudit Scotland arranges the auditAccounts Auditor • Auditors are independent of the organisations ...
AQuickGuide to the Auditor General, Accounts Commission and Audit Scotland
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Around 200 public bodies in Scotland spend more than £36 billion of public money each year. These include Scottish Government, local councils and S bodies.
The duty of theAuditor Generaland theAccounts Commissionis to help mae sure that public money is spent properly, efficiently and effectively.
ur role inAudit Scotlandis to provide the Auditor General and the Accounts ommission ith the services they need to carry out their duties.
Accounts Commission
Scottish ministers
Scottish Parliament
Audit Scotland arranges the audit of about 200 public organisations.
Audit Scotland
Auditor General
The Auditor General is independent, reports to the Scottish arliament, and is held accountable for Audit Scotland’s or. The Accounts ommission is independent of local councils and of overnment, and mae reports and recommendations to Scottish ministers.
Audit Scotlande help the Auditor General and the Accounts ommission chec that oranisations spendin public money use it properly, efficiently and effectively. e do this by carryin out performance studies and producin annual audit reports on public bodies. e cover over 200 oranisations includin
•overnment bodies Scottish Government, nondepartmental public3 central bodies and others 23 S bodies • •32 councils • oint boards and committees includin police and fire and rescue services •3 further education collees •Scottish ater. Audit Scotland staff and firms of auditors appointed by us carry out the audits. They chec hether the oranisations •manae their finances to the hihest standards •achieve the best possible value for public money.
Three principles guide our work
•Auditors are independent of the oranisations they audit. •e report in public. •e loo at more than financial statements – e chec hether oranisations deliver value for money and e eamine ider uestions about the public sector’s performance.
Above all, e support public scrutiny that is fair, eual and open, and that leads to more effective financial manaement and value for money.
Audit Scotland’s or is overseen by its board, made up of the Auditor General, the chair of the Accounts ommission and three other independent non eecutive members appointed by the Scottish ommission for ublic Audit SA, a parliamentary body that eamines Audit Scotland’s annual budet proposals. The board has audit and remuneration committees reportin to it.
The Auditor General The Auditor General oersees the audits of most public bodies in Scotland ecept local authorities. e can also decide to carry out performance studies of particular oranisations, sectors or issues.
Robert Black Auditor General for Scotland
The Auditor General:•is appointed by the Cron •is independent •reports to the Scottish arliament •is held accountable for Audit Scotland’s or.
The Auditor General’s role is to: •appoint auditors to Scotland’s central oernment and S bodies •eamine ho public bodies spend public money •mae sure they manae their finances to the hihest standards •mae sure they achiee alue for money.
Public bodies that the Auditor General scrutinises include:•directorates of the Scottish Goernment •S bodies •further education collees •Scottish ater •oernment aencies and nondepartmental public bodies s such as Scottish nterprise, the Scottish rison Serice and istoric Scotland.
A uic uide to the Auditor General, Accounts Commission and Audit Scotland 3
The Accounts Commission The Accounts Commission arranes the audits of councils and police and fire and rescue boards. t is responsible for the est alue audit of local authorities and also carries out performance studies.
ohn Baillie Chair of the Accounts Commission
The Accounts Commission: •as set up in •is independent of local councils and of oernment •can mae reports and recommendations to Scottish ministers.
The Accounts Commission’s role is to:•appoint auditors to Scotland’s 32 councils and oint boards and committees •help these bodies manae their resources efficiently and effectiely •promote est alue •publish information eery year about ho councils perform.
The Accounts Commission has powers to: •report and mae recommendations to the oranisations it scrutinises •hold hearins
•report and mae recommendations to Scottish ministers.
The Commission can also tae action aainst councillors and council officials if their nelience or misconduct
•leads to money bein lost or •breas the la.
Accounts Commission membersThere are beteen si and 2 members appointed by Scottish ministers.
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The Audit Scotland team
ussell Frith
Diane McGiffen
ynn Bradley
We have around 300 staff, working from offices in Aberdeen, East Kilbride, Edinburgh and Inverness, and audit locations across the country
hey are led by a management team, with each member taking resonsibility for a secific area of our work As an indeendent watchdog for cotland, we can make a real difference to the way ublic sector organisations oerate ur reorts comment on how effectively and efficiently ublic bodies are run, and if they offer value for money
Caroline GardnerDeputy Auditor General (currently on secondment) aroline not ictured has taken u a month secondment ost as hief inancial fficer in the urks and aicos Islands
Russell FrithAssistant Auditor General (Financial Audit) ussell is resonsible for rocurement and resources, auditing and accounting standards, technical suort and uality assurance
Diane McGiffen Chief peratin fficer iane is resonsible for the internal oerations and business erformance of Audit cotland and chairs the anagement eam
Fiona Kordiak
Barbara Hurst
Lynn BradleyDirector of Corporate rorammes ynn is resonsible for key areas of develoment including cororate knowledge and information management and cororate erformance reorting
Fiona Kordiak Director of Audit erices iona is resonsible for the inhouse audit services we rovide to the health, central and local government sectors, including the audit of financial statements, governance and erformance management Barbara urst Director of erformance Audit arbara leads a team which conducts erformance audits across central government, health and local government
Fraser McKinlay
Fraser McKinlayDirector of Best alue and crutiny mproement and Controller of Audit raser manages a team which is resonsible for carrying out est alue audits and develoing scrutiny coordination It also roduces overview reorts, statutory reorts and handles corresondence to Audit cotland e is also ontroller of Audit
ow we report on what we ind e produce a ide rane of local and national reports about the performance and financial manaement of Scotland’s public bodies.
Annual audits e publish annual audit reports for all the public bodies e are responsible for auditin. Auditors ie detailed reports directly to the oranisations they audit, as ell as many other pieces of or durin the financial year. They also report to either the Auditor General or the Accounts Commission.
Public reports e publish a ide rane of reports on matters of public interest. These include oerie reports on ho different sectors perform durin each financial year. ther reports focus on particular issues, either in an indiidual oranisation or across a sector. These reports are considered by the Scottish arliament andor the Accounts Commission.
e also assess councils’ and police authorities’ proress in meetin their est alue and Community lannin duties, and publish reports about this.
A uic uide to the Auditor General, Accounts Commission and Audit Scotland
ur impact e proide assurance that public money is spent properly and help public bodies follo and deelop ood practice and improe public serices.
ur or helps the oranisations and serices e audit to continuously improe, particularly in the folloin cateories shon belo ith eamples from past reports. e also publish impact reports for each of our maor studies. These are aailable on our ebsite.
conom and eicienc ectieness and ualit •Improving public sector efficiency•The role of boards •Scotland’s public finances•Protecting and improving Scotland’s environmentReview of orthopaedic services • •National concessionary travel•ow councils wor an improvement series for councillors and officers Planning and management •mergency departments •Physical recreation services in local governmentAccountabilit •The Gathering•Annual reports on accounts •anaging NS waiting lists•Goernance reies and reports •Getting it right for children in•is assessments residential care•est alue audits of councils •erie reports on local oernment and the S
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ur ision e proide assurance to the people of Scotland that their money is spent appropriately and e help public sector oranisations in Scotland to improe and perform better.
As a result of the chanin enironment, the ey issues facin our staeholders and public bodies, and the feedbac from our staeholder consultation, e hae set the folloin priorities for the net to years
•elier more streamlined audit in partnership ith other scrutiny bodies.
•aimise our contribution to the improement of public serices.
•ncrease the impact of our or.
ecome a centre of ecellence for public audit. •
•mproe the transparency of our costs and oernance arranements.
The diaram opposite represents our ision, obecties and the supportin actiities e ill carry out oer the period of the corporate plan. The plan is structured to reflect these three leels and is supported by detailed plans for each sector – central oernment, local oernment and health. These are published on our ebsite at.nd.uocstalto.idua
ur ision
n behal o the Auditor General and the Accounts Commission we will proide assurance to the people o Scotland that their mone is spent appropriatel and we will help public sector organisations in Scotland to improe and perorm better
ur obecties
olding to account and helping to improe e will conduct ecellent riskbased audits o e will sstematicall identi and promote the public sector and report on them in public good practice to help public bodies to improe
Supporting actiities
e will ensure that we are e will closel engage and e will ensure that we recognised and respected communicate with our ke understand the eternal as an independent and stakeholders clients and partners enironment and polic authoritatie bod and other scrutin bodies contet
e will appl independent e will orm robust and challenge and technical support proessional udgements rom to maintain and improe the our eidencebase ualit o our work
e will hae engaged and e will continue to maintain e will gather organise motiated people strong leadership and deelop our proessional and share knowledge and and good internal communication skills and competencies intelligence
e will delier our work and manage our resources eficientl and eectiel and will be clear where we need to improe e will hae ecellent goernance procedures and will monitor and report on the impact o our work