Audit appointments for 2007/08

Audits are undertaken by Audit Scotland's Audit Services Group or private firms. The audits in each sector, and who carries out the audits are listed below.

Audit appointments for 2007/08 were made by the Accounts Commission (for local government) and the Auditopr General for Scotland (for other sectors) and will extend until completion of the 2010/11 audits.

The number of audits can change due to legislation (eg, new bodies being formed). These lists are regularly updated but may not reflect the current position.

Local government sector

Aberdeen City Council - Henderson Loggie
Aberdeenshire Council - Audit Scotland
Angus Council - Henderson Loggie
Argyll and Bute Council - Grant Thornton UK LLP
City of Edinburgh Council - Audit Scotland
Clackmannanshire Council - Grant Thornton UK LLP
Comhairle nan Eilean Siar (Western Isles Council) - Audit Scotland
Dumfries and Galloway Council - Audit Scotland
Dundee City Council - Audit Scotland
East Ayrshire Council - Audit Scotland
East Dunbartonshire Council - KPMG LLP
East Lothian Council - Audit Scotland
East Renfrewshire Council - Audit Scotland
Falkirk Council - Audit Scotland
Fife Council - Scott-Moncrieff
Glasgow City Council - Audit Scotland
Highland Council - Audit Scotland
Inverclyde Council - Audit Scotland
Midlothian Council - Audit Scotland
Moray Council - Audit Scotland
North Ayrshire Council - Audit Scotland
North Lanarkshire Council - PricewaterhouseCoopers LLP
Orkney Isles Council - Scott-Moncrieff
Perth and Kinross Council - Henderson Loggie
Renfrewshire Council - Audit Scotland
Scottish Borders Council - Audit Scotland
Shetland Isles Council - Audit Scotland
South Ayrshire Council - Audit Scotland
South Lanarkshire Council - PricewaterhouseCoopers LLP
Stirling Council - Audit Scotland
West Dunbartonshire Council - KPMG LLP
West Lothian Council - Audit Scotland
Authorities Buying Consortium - Audit Scotland
Ayrshire Valuation Joint Board - Audit Scotland
Central Scotland Fire Joint Board - Audit Scotland
Central Scotland Police Joint Board - Audit Scotland
Central Scotland Valuation Joint Board - Grant Thornton UK LLP
Clyde Muirshiel Park Authority Joint Committee - Audit Scotland
Dunbartonshire and Argyll and Bute Valuation Joint Board - KPMG LLP
East of Scotland European Consortium - Grant Thornton UK LLP
Forth Estuary Transport Authority - Audit Scotland
Glasgow and Clyde Valley Joint Structure Plan Committee - Audit Scotland
Grampian Fire Joint Board - Audit Scotland
Grampian Police Joint Board - Henderson Loggie
Grampian Valuation Joint Board - Audit Scotland
Highland and Western Isles Valuation Joint Board - Audit Scotland
Highlands and Islands Fire Joint Board - Audit Scotland
Lanarkshire Valuation Joint Board - PricewaterhouseCoopers LLP
Lothian and Borders Fire Joint Board - Audit Scotland
Lothian and Borders Police Joint Board - Audit Scotland
Lothian Valuation Joint Board - Audit Scotland
Mugdock Country Park Joint Committee - KPMG LLP
Northern Police Joint Board - Audit Scotland
Orkney and Shetland Valuation Joint Board - Audit Scotland
Renfrewshire Valuation Joint Board - Audit Scotland
Strathclyde Concessionary Travel Scheme Joint Committee - KPMG LLP
Strathclyde Fire Joint Board - PricewaterhouseCoopers LLP
Strathclyde Partnership for Transport - KPMG LLP
Strathclyde Police Joint Board - PricewaterhouseCoopers LLP
Tay Road Bridge Joint Board - Audit Scotland
Tayside Contracts Joint Committee - Audit Scotland
Tayside Fire Joint Board - Henderson Loggie
Tayside Police Joint Board - Henderson Loggie
Tayside Valuation Joint Board - Audit Scotland
West of Scotland European Consortium - Audit Scotland
HITRANS - Audit Scotland
NESTRANS - Audit Scotland
South West RTP - Audit Scotland
TACTRAN - Henderson Loggie
Shetland RTP - Audit Scotland
SETRAN - Audit Scotland
West of Scotland Archaeology Service JC - Audit Scotland

Health sector

Ayrshire and Arran Health Board - KPMG LLP
Borders Health Board - PricewaterhouseCoopers LLP
Dumfries & Galloway Health Board - KPMG LLP
Fife Health Board - Scott-Moncrieff
Forth Valley Health Board - Scott-Moncrieff
Grampian Health Board - Audit Scotland
Greater Glasgow Health Board - Audit Scotland
Highland Health Board - Audit Scotland
Lanarkshire Health Board - PricewaterhouseCoopers LLP
Lothian Health Board - Audit Scotland
Orkney Health Board - KPMG LLP
Shetland Health Board - PricewaterhouseCoopers LLP
Tayside Health Board - Audit Scotland
Western Isles Health Board - Audit Scotland
NHS National Services (Common Services Agency) - Audit Scotland
NHS Health Scotland - PricewaterhouseCoopers LLP
Mental Welfare Commission for Scotland - PricewaterhouseCoopers LLP
National Waiting Times Centre Board (Golden Jubilee National Hospital) - KPMG LLP
NHS Education for Scotland - PricewaterhouseCoopers LLP
NHS 24 - Audit Scotland
Quality & Standards Board for Health in Scotland - Audit Scotland
Scottish Ambulance Service - PricewaterhouseCoopers LLP
The State Hospital - KPMG LLP

Further education sector

Aberdeen College - Henderson Loggie
Adam Smith College, Fife - Scott-Moncrieff
Angus College - Tenon Audit Ltd
Anniesland College - BDO Stoy Hayward LLP
Ayr College - Wylie & Bisset
Banff and Buchan College of Further Education - Tenon Audit Ltd
Barony College - KPMG LLP
Borders College - Henderson Loggie
Cardonald College - KPMG LLP
Central College of Commerce - BDO Stoy Hayward LLP
Clydebank College - Wylie & Bisset
Coatbridge College - Scott-Moncrieff
Cumbernauld College - Scott-Moncrieff
Dumfries and Galloway College - KPMG LLP
Dundee College - Tenon Audit Ltd
Edinburgh's Telford College - Henderson Loggie
Elmwood College - Scott-Moncrieff
Forth Valley College of Further & Higher Education - Wylie & Bisset
Glasgow Metropolitan College - KPMG LLP
Glasgow College of Nautical Studies - BDO Stoy Hayward LLP
Inverness College - Tenon Audit Ltd
James Watt College of Further & Higher Education - BDO Stoy Hayward LLP
Jewel & Esk Valley College - Wylie & Bisset
John Wheatley College - KPMG LLP
Kilmarnock College - Wylie & Bisset
Langside College Glasgow - KPMG LLP
Lauder College - Scott-Moncrieff
Lews Castle College (Colaisde A' Chaisteil) - Wylie & Bisset
Moray College - Henderson Loggie
Motherwell College - Scott-Moncrieff
North Glasgow College - KPMG LLP
North Highland College - Tenon Audit Ltd
Oatridge Agricultural College - Henderson Loggie
Perth College - Tenon Audit Ltd
Reid Kerr College - BDO Stoy Hayward LLP
South Lanarkshire College - BDO Stoy Hayward LLP
Stevenson College - Henderson Loggie
Stow College - BDO Stoy Hayward LLP
West Lothian College - Scott-Moncrieff

Central government sector

Consolidated Scottish Executive Resource Account - Auditor General
Commissioner for Children and Young People in Scotland - Grant Thornton UK LLP
Commissioner for Public Appointments in Scotland - Grant Thornton UK LLP
Communities Scotland - Audit Scotland
Cairngorms National Park Authority - Audit Scotland
Crown Office - KPMG LLP
EAGAFF - Forestry - Audit Scotland
EAGAFF - SERAD - Audit Scotland
Fisheries Research Service - Grant Thornton UK LLP
Forest Enterprise (Scotland) - Audit Scotland
Forestry Commission (Scotland) - Audit Scotland
Gaelic Language Board (Bord na Gaidhlig) - Audit Scotland
General Register Office for Scotland - Grant Thornton UK LLP
Highlands and Islands Enterprise - Audit Scotland
Historic Scotland - Audit Scotland
HMIE Executive Agency - Audit Scotland
Loch Lomond & Trossachs NPA - Audit Scotland
Mental Welfare Tribunal Agency - Audit Scotland
National Archives of Scotland - Grant Thornton UK LLP
National Galleries of Scotland - Audit Scotland
National Library of Scotland - Audit Scotland
National Museums of Scotland - Audit Scotland
NHS Pension Scheme Resource Account - Audit Scotland
Office of the Accountant in Bankruptcy - Audit Scotland
Office of the Scottish Charities Regulator - Grant Thornton UK LLP
QLTR - KPMG LLP
Registers of Scotland - Grant Thornton UK LLP
Risk Management Authority - KPMG LLP
Royal Botanic Gardens Edinburgh - Grant Thornton UK LLP
Scottish Agricultural Science Agency - Grant Thornton UK LLP
Scottish Arts Council - Scott-Moncrieff
Scottish Arts Council Lottery Fund - Scott-Moncrieff
Scottish Building Standards Agency - Audit Scotland
Scottish Childrens Reporters Administration - Audit Scotland
Scottish Commission for the Regulation of Care - Audit Scotland
Scottish Consolidated Fund - Audit Scotland
Scottish Courts Service - Audit Scotland
Scottish Criminal Cases Review Commission - KPMG LLP
Scottish Enterprise - KPMG LLP
Scottish Environment Protection Agency - Audit Scotland
Scottish Executive - Non Domestic Rates Account - Audit Scotland
Scottish Fisheries Protection Agency - Grant Thornton UK LLP
Scottish Higher and Further Education Funding Councils - Audit Scotland
Scottish Information Commissioner - Grant Thornton UK LLP
Scottish Legal Aid Board - KPMG LLP
Scottish Natural Heritage - Audit Scotland
Scottish Parliamentary Corporate Body - Auditor General
Scottish Parliament Pension Scheme - Audit Scotland
Scottish Prison Service - KPMG LLP
Scottish Public Pensions Agency - Audit Scotland
Scottish Public Services Ombudsman - Grant Thornton UK LLP
Scottish Qualifications Authority - Audit Scotland
Scottish Road Works Commissioner - Audit Scotland
Scottish Screen Lottery Fund - Scott-Moncrieff
Scottish Social Services Council - Audit Scotland
Scottish Sports Council Lottery Fund - Scott-Moncrieff
Scottish Transport Agency - Audit Scotland
VisitScotland - KPMG LLP
Social Work Services Inspectorate Agency - Audit Scotland
SportScotland (Sports Council) - Scott-Moncrieff
Student Awards Agency for Scotland - Audit Scotland
Teachers Pension Scheme Resource Account - Audit Scotland
Water Industry Commission for Scotland - Audit Scotland
Police Complaints Commissioner - Audit Scotland
Scottish Police Services Authority - Audit Scotland
Scottish Crime and Drug Enforcement Agency - Audit Scotland
Glasgow Community Justice Authority - Audit Scotland
Lothian and Borders Community Justice Authority - Audit Scotland
Lanarkshire Community Justice Authority - PricewaterhouseCoopers LLP
Northern Community Justice Authority - Henderson Loggie
North Strathclyde Community Justice Authority - Audit Scotland
Tayside Community Justice Authority - Audit Scotland
South West Scotland Community Justice Authority - Audit Scotland
Fife and Forth Valley Community Justice Authority - Grant Thornton UK LLP

Water sector

Scottish Water - PricewaterhouseCoopers LLP