Audit appointments for 2012/13

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 were made by the Accounts Commission (for local government) and the Auditor General for Scotland (for other sectors) and will extend until completion of the 2015/16 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 - Audit Scotland
Aberdeenshire Council - Deloitte LLP
Angus Council - Audit Scotland
Argyll and Bute Council - Audit Scotland
City of Edinburgh Council - Audit Scotland
Clackmannanshire Council -Deloitte LLP
Comhairle nan Eilean Siar (Western Isles Council) - Scott-Moncrieff
Dumfries and Galloway Council - PricewaterhouseCoopers LLP
Dundee City Council - KPMG LLP
East Ayrshire Council - Audit Scotland
East Dunbartonshire Council - Audit Scotland
East Lothian Council - KPMG LLP
East Renfrewshire Council - Audit Scotland
Falkirk Council - Audit Scotland
Fife Council - Audit Scotland
Glasgow City Council - Audit Scotland
Highland Council - Audit Scotland
Inverclyde Council - Grant Thornton UK LLP
Midlothian Council - Grant Thornton UK LLP
Moray Council - PricewaterhouseCoopers LLP
North Ayrshire Council - Audit Scotland
North Lanarkshire Council - Scott-Moncrieff
Orkney Isles Council - Audit Scotland
Perth and Kinross Council - Audit Scotland
Renfrewshire Council - Audit Scotland
Scottish Borders Council - KPMG LLP
Shetland Isles Council - Audit Scotland
South Ayrshire Council - Audit Scotland
South Lanarkshire Council - PricewaterhouseCoopers LLP
Stirling Council - Grant Thornton UK LLP
West Dunbartonshire Council - Audit Scotland
West Lothian Council - Audit Scotland
Aberdeen City and Shire SDPA - Deloitte LLP
Ayrshire Valuation Joint Board - Audit Scotland
Central Scotland Fire and Rescue Joint Board - Audit Scotland
Central Scotland Police Joint Board - Grant Thornton UK LLP
Central Scotland Valuation Joint Board - Deloitte LLP
Clyde Muirshiel Park Authority Joint Committee - Audit Scotland
Clyde Valley Learning and Development Joint Committee - PricewaterhouseCoopers LLP
Dams to Darnley Country Park Joint Committee - Audit Scotland
Dunbartonshire and Argyll and Bute Valuation Joint Board - Audit Scotland
East of Scotland European Consortium -Audit Scotland
Edinburgh and SE Scotland SDPA (Strategic Development Plan Authority) - Audit Scotland
Forth Estuary Transport Authority - Audit Scotland
Glasgow and Clyde Valley SDPA - Audit Scotland
Grampian Fire and Rescue Joint Board - Deloitte LLP
Grampian Police Joint Board - Audit Scotland
Grampian Valuation Joint Board - PricewaterhouseCoopers LLP
Highland and Western Isles Valuation Joint Board - Audit Scotland
Highlands and Islands Fire and Rescue Joint Board - Audit Scotland
HITRANS - Audit Scotland
Lanarkshire Valuation Joint Board - PricewaterhouseCoopers LLP
Lothian and Borders Fire and Rescue Joint Board - Audit Scotland
Lothian and Borders Police Joint Board - Audit Scotland
Lothian Valuation Joint Board - Audit Scotland
Mugdock Country Park Joint Committee - Audit Scotland
NESTRANS - Deloitte LLP
Northern Police Joint Board - Audit Scotland
Orkney and Shetland Valuation Joint Board - Audit Scotland
Renfrewshire Valuation Joint Board - Audit Scotland
Scotland Excel - Audit Scotland
SESTRAN - Audit Scotland
South West RTP - PricewaterhouseCoopers LLP
Strathclyde Concessionary Travel Scheme Joint Committee - KPMG LLP
Strathclyde Fire and Rescue Joint Board - Grant Thornton UK LLP
Strathclyde Partnership for Transport - KPMG LLP
Strathclyde Police Authority - Grant Thornton UK LLP
TACTRAN - Audit Scotland
Tay Road Bridge Joint Board - KPMG LLP
Tayside Contracts Joint Committee - KPMG LLP
Tayside Fire and Rescue Joint Board - Audit Scotland
Tayside Police Joint Board - Audit Scotland
Tayside SDPA - KPMG LLP
Tayside Valuation Joint Board - KPMG LLP
West of Scotland Archaeology Service JC - Audit Scotland
West of Scotland European Forum - Audit Scotland
ZetTrans (Zetland Transport Partnership) - Audit Scotland

Health sector

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

Further education sector

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

Central government sector

Architecture + Design Scotland - KPMG LLP
Consolidated Scottish Government Resource Account - Audit Scotland
Commissioner for Children and Young People in Scotland - Audit Scotland
Commission for Ethical Standards in Public Life in Scotland - Audit Scotland
Cairngorms National Park Authority - Audit Scotland
Creative Scotland - KPMG LLP
Creative Scotland Lottery Fund - KPMG LLP
Crown Office - Audit Scotland
Disclosure Scotland - Audit Scotland
SGRPID - European Agricultural Fund - Audit Scotland
Fife and Forth Valley Community Justice Authority - Deloitte LLP
Forest Enterprise (Scotland) - Audit Scotland
Forestry Commission (Scotland) - Audit Scotland
Gaelic Language Board (Bord na Gaidhlig) - Audit Scotland
Glasgow Community Justice Authority - Audit Scotland
Highlands and Islands Enterprise - Audit Scotland
Historic Scotland - KPMG LLP
HMIE Executive Agency (demits during 2011/12) - Audit Scotland
Lanarkshire Community Justice Authority - PricewaterhouseCoopers LLP
Learning and Teaching Scotland (demits during 2011/12) - Scott-Moncrieff
Loch Lomond & Trossachs NPA - Audit Scotland
Lothian and Borders Community Justice Authority - Audit Scotland
National Galleries of Scotland - PricewaterhouseCoopers LLP
National Library of Scotland - PricewaterhouseCoopers LLP
National Museums of Scotland - PricewaterhouseCoopers LLP
National Records of Scotland - PricewaterhouseCoopers LLP
NHS Pension Scheme Resource Account - Audit Scotland
Northern Community Justice Authority - Audit Scotland
North Strathclyde Community Justice Authority - Audit Scotland
Office of the Accountant in Bankruptcy - Audit Scotland
Office of the Scottish Charities Regulator - Audit Scotland
Police Complaints Commissioner - Audit Scotland
QLTR - Audit Scotland
Quality Meat Scotland - PricewaterhouseCoopers LLP
Registers of Scotland - Audit Scotland
Risk Management Authority - Audit Scotland
Royal Botanic Gardens Edinburgh - Audit Scotland
Scottish Childrens Reporters Administration - PricewaterhouseCoopers LLP
Scottish Human Rights Commission - Audit Scotland
Scottish Consolidated Fund - Audit Scotland
Scottish Courts Service - Audit Scotland
Scottish Crime and Drug Enforcement Agency - Audit Scotland
Scottish Criminal Cases Review Commission - Audit Scotland
Scottish Education Quality and Improvement Agency (from 01/07/11) - Audit Scotland
Scottish Enterprise - Audit Scotland
Scottish Environment Protection Agency - PricewaterhouseCoopers LLP
Scottish Government - Non Domestic Rates Account - Audit Scotland
Scottish Higher and Further Education Funding Councils - Grant Thornton UK LLP
Scottish Housing Regulator - Audit Scotland
Scottish Information Commissioner - Audit Scotland
Scottish Legal Complaints Commission - KPMG LLP
Scottish Legal Aid Board - Grant Thornton UK LLP
Scottish Natural Heritage - Audit Scotland
Scottish Parliamentary Corporate Body - Audit Scotland
Scottish Police Services Authority - Audit Scotland
Scottish Prison Service - Audit Scotland
Scottish Public Pensions Agency - Audit Scotland
Scottish Public Services Ombudsman - Audit Scotland
Scottish Qualifications Authority - KPMG LLP
Scottish Road Works Commissioner - Audit Scotland
Scottish Social Services Council - Audit Scotland
Skills Development Scotland - KPMG LLP
Social Care and Social Work Improvement Scotland - Audit Scotland
South West Scotland Community Justice Authority - Audit Scotland
SportScotland (Sports Council) - Grant Thornton UK LLP
SportScotland (Sports Council) Lottery Fund - Grant Thornton UK LLP
Student Awards Agency for Scotland - Audit Scotland
Tayside Community Justice Authority - KPMG LLP
Teachers Pension Scheme Resource Account - Audit Scotland
Transport Scotland - Audit Scotland
VisitScotland - Grant Thornton UK LLP
Water Industry Commission for Scotland - KPMG LLP

Water sector

Scottish Water - PricewaterhouseCoopers LLP