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All reports published in 2006/07

On this page you can find all our national reports (including our audits of Best Value and Community Planning), corporate publications and Section 22 reports listed in order of date published. The list does not include annual audit reports, which you can find under the relevant sector menus on the left.

Audit Scotland corporate plan 2007-10

25 March 2007 for Audit Scotland

The plan sets out what Audit Scotland will be doing over the next three years to contribute to an effective and efficient Scottish public sector.

The 2005/06 audit of James Watt College

19 March 2007 for the Auditor General

The 2005/06 audit of Inverness College

19 March 2007 for the Auditor General

Scottish Borders Council: the audit of Best Value and Community Planning

7 March 2007 for the Accounts Commission

Scottish Borders Council has made substantial progress in recent years and has done much of the groundwork needed to achieve Best Value. However there is a gap between its ambitions and its current performance.

A review of service reform in Scottish fire and rescue authorities

1 March 2007 for the Accounts Commission

Scottish fire and rescue authorities are giving more emphasis to fire prevention and community safety, but it is too early to demonstrate a sustained reduction in risks from fire.

City of Edinburgh Council: the audit of Best Value and Community Planning

27 February 2007 for the Accounts Commission

The Accounts Commission says Edinburgh City Council displays many of the features of a Best Value council, including many examples of good service delivery. However some services, such as refuse collection and the processing of planning applications, still need to improve.

Inverclyde Council: the audit of Best Value and Community Planning - progress report

20 February 2007 for the Accounts Commission

The Commission says that Inverclyde Council is moving in the right direction, following its critical report in 2005, and that there is a clear commitment and enthusiasm to improve.

Overview of the local authority audits 2006

15 February 2007 for the Accounts Commission

The Accounts Commission welcomes a number of improvements by Scotland’s local authorities but warns that major challenges lie ahead. The Commission notes a general picture of improved performance but points to possible changes following the local government elections in May and substantial financial pressures.

Planning ward nursing - legacy or design? A follow-up report

25 January 2007 for the Auditor General

Progress has been made towards improving the planning and management of ward nursing. Many of the recommendations in Audit Scotland’s 2002 report on ward nursing are being addressed. The NHS now needs to build on progress made and ensure it has the information needed to manage the workforce well. The use of bank and agency nurses also needs to be kept under review.

Shetland Islands Council: The Audit of Best Value and Community Planning - Progress report

18 January 2007 for the Accounts Commission

The Commission says that Shetland Islands Council has made a start in addressing the issues raised in the Commission’s March 2005 findings, but it remains concerned at the pace and extent of change in delivering improvements.

The 2005/06 audit of Western Isles Health Board

23 December 2006 for the Auditor General

Scottish Executive: The NorthLink ferry services contract

22 December 2006 for the Auditor General

The Auditor General for Scotland has published his report on the Scottish Executive's handling of the five-year contract, which commenced in October 2002, to run the lifeline ferry service to the Northern Isles.

The Efficient Government Initiative: a progress report

19 December 2006 for the Auditor General

The report on the Efficient Government Initiative has found a commitment to improve efficiency, but says the Executive needs to do more to provide assurance on the levels of savings and their impact on service delivery

The 2005/06 audit of Highland Health Board

16 December 2006 for the Auditor General

Overview of the financial performance of the NHS in Scotland

14 December 2006 for the Auditor General

This report looks at the financial performance of the NHS in Scotland in the 2005/06 and the outlook for the future. It finds that there are record levels of funding going into the health service and the NHS ended the 05/06 year in surplus. However strong long-term planning is needed as the service faces financial pressures.

The 2005/06 audit of the Scottish Fisheries Protection Agency

14 December 2006 for the Auditor General

Accounts Commission Disability Equality Scheme 2006-09

1 December 2006 for the Accounts Commission

Audit Scotland Disability Equality Scheme 2006-09

1 December 2006 for Audit Scotland

Catering for patients: a follow-up report

30 November 2006 for the Auditor General

Hospital catering services are improving, with patients having more choice and the NHS getting better at responding to their preferences. But health boards need to focus more on making sure patients get the nutritional care they need.

Managing IT to deliver information in the NHS in Scotland

23 November 2006 for the Auditor General

The Scottish Executive must continue to improve the way it manages information technology to support care in the NHS in Scotland, however doing this involves a major cultural shift for the NHS in Scotland and will take time.

Priorities and Risks Framework: a national planning tool for 2006/07 local government audits

10 November 2006 for Audit Scotland

Audit Scotland is introducing a revised, modernised audit approach across the public sector, resulting in more timely and better informed reports to the Auditor General, the Accounts Commission and the bodies we audit.


As part of this process the Priorities and Risks Framework (PRF) has been developed as a tool for auditors to use when planning the audits of local government bodies in Scotland. It is an annual document which summarises the key national priorities and risks which face councils in the coming year. The PRF builds on existing approaches to provide auditors with a resource to develop their understanding of current national issues as they relate to their client. Auditors will use it in conjunction with an evaluation of any other local risk areas to establish the key issues facing an individual client. This enables the auditor to properly tailor audit work to the circumstances of each client, ensuring that they can target resources to those areas of greatest risk.


Audit Scotland worked with audit firms, local government, inspectorates and the Scottish Executive to identify the key issues facing the sector in the coming year and select the priorities for inclusion and consulted widely on the priorities selected.

Performance management in the Scottish Qualifications Authority

9 November 2006 for the Auditor General

The report highlights the progress made by the Scottish Qualifications Authority since 2000, when problems in processing exam results led to incomplete and inaccurate results for 17,000 candidates.

Local Government Act 1992 - Statutory Performance Indicators, Direction 2006

1 November 2006 for the Accounts Commission

The Accounts Commission for Scotland has a duty under the Local Government Act 1992 to direct local authorities to publish certain information on their performance. The information will enable comparisons to be made between the standards of performance achieved by different local authorities in the specified financial year; and the standards of performance achieved by such authorities in different financial years.

The 2005/06 audit of Lanarkshire Health Board

24 October 2006 for the Auditor General

The 2005/06 audit of Argyll and Clyde Health Board

16 October 2006 for the Auditor General

West Dunbartonshire: the Audit of Best Value and Community Planning

11 October 2006 for the Accounts Commission

In the Accounts Commission for Scotland findings on the extent to which West Dunbartonshire Council is meeting its Best Value duties the Commission finds that the council is not currently in a position to deliver Best Value and must accept the need for effective leadership and for external assistance.


The findings follow the Commission’s Hearing at Clydebank Town Hall, West Dunbartonshire on 29 and 30 November. When the Commission considered the Controller of Audit’s report it decided a Hearing would be the best course of action in light of all the circumstances of this case, including representations received.


This was the first time the Commission held a Hearing as part of a Best Value and Community Planning audit. Its primary was to assist the Commission to make findings by listening to appropriate evidence. At the Hearing the Commission heard evidence from Audit Scotland, the council Leader, Chief Executive and former Chief Executive, Labour and Opposition councillors, Jackie Baillie MSP, John McFall MP, trade union representatives, the Community Planning partnership manager and community representatives.

Scottish Executive: an overview of the performance of transport in Scotland

28 September 2006 for the Auditor General

Spending on transport in Scotland last year was about £1.5 billion and this is expected to rise to £2.3 billion in 2007/08. The Scottish Executive has performed well against most of its transport targets, but more should be done to provide a full picture of what is being achieved
with this investment.

Relocation of Scottish Executive Departments, agencies and NDPBs

21 September 2006 for the Auditor General

An Audit Scotland report says that 28 public sector bodies have been, or will be, either relocated or established under the Scottish Executive’s relocation policy, introduced in 1999.

Priorities and Risks Framework: A National Planning Tool for 2006/07 NHSScotland Audits

10 September 2006 for Audit Scotland

Audit Scotland is introducing a revised, modernised audit approach across the public sector, resulting in more timely and better informed reports to the Auditor General, the Accounts Commission and the bodies we audit.


As part of this process the Priorities and Risks Framework (PRF) has been developed as a tool for auditors to use when planning the audits of local government bodies in Scotland. It is an annual document which summarises the key national priorities and risks which face councils in the coming year. The PRF builds on existing approaches to provide auditors with a resource to develop their understanding of current national issues as they relate to their client. Auditors will use it in conjunction with an evaluation of any other local risk areas to establish the key issues facing an individual client. This enables the auditor to properly tailor audit work to the circumstances of each client, ensuring that they can target resources to those areas of greatest risk.


Audit Scotland worked with audit firms, local government, inspectorates and the Scottish Executive to identify the key issues facing the sector in the coming year and select the priorities for inclusion and consulted widely on the priorities selected.

East Ayrshire Council: the Audit of Best Value and Community Planning

6 September 2006 for the Accounts Commission

East Ayrshire Council is committed to best value. It has effective leadership, performs well in a number of activities and can recognise areas for improvement and address them. The council now needs to streamline its best value processes and ensure continuous improvement throughout its activities.

The 2005/06 audit of Scottish Enterprise

4 September 2006 for the Auditor General

The 2005/06 audit of the Scottish Prison Service

4 September 2006 for the Auditor General

How the NHS works: Governance in Community Health Partnerships - Self Assessment Tool: Issues for non-executive board members

22 August 2006 for the Auditor General

Comhairle nan Eilean Siar: the Audit of Best Value and Community Planning

17 August 2006 for the Accounts Commission

The Accounts Commission’s report on Comhairle nan Eilean Siar cites a number of areas of performance where the comhairle must improve.


An-diugh dh’fhoillsicheadh sgrùdadh Feabhas Luach a’ Choimisean Chunntasan air Comhairle nan Eilean Siar, ag ainmeachadh grunn roinnean coileanaidh far am feum a’ chomhairle leasachadh a dhèanamh.

Code of Data Matching Practice for Scotland

12 July 2006 for the Auditor General / Accounts Commission

The Code of data matching practice was issued on 12 July 2006. It should be applied by all audited bodies and auditors taking part in the 2006/07 NFI and future NFI exercises.

Renfrewshire Council: the Audit of Best Value and Community Planning

6 July 2006 for the Accounts Commission

Renfrewshire Council’s leadership is strong and effective, understands what needs to be done to deliver best value and is making good progress with this. However there is still much to be done to improve service performance.

Accounts Commission Annual Report 2005/06

27 June 2006 for the Accounts Commission

Information on how the Accounts Commission performed in 2005/06.

Audit Scotland Annual Report 2005/06

27 June 2006 for Audit Scotland

How we performed in the last financial year.

National fraud initiative 2006/07 handbook: Scotland

23 June 2006 for the Auditor General / Accounts Commission

This Handbook is designed to help participating bodies to plan for the National Fraud Initiative in Scotland 2006/07 (NFI 2006/07). It sets out what the NFI aims to achieve, key legal requirements including fair processing notices, the data that needs to be submitted and the key actions that bodies need to take.

Public sector pension schemes in Scotland

20 June 2006 for the Auditor General / Accounts Commission

Audit Scotland has today published a report on the six main public sector pension schemes in Scotland.

Community planning: an initial review

16 June 2006 for the Auditor General / Accounts Commission

Community planning partnerships have made progress but need to do more to show how their work is improving public services. The report also says that their complex remit makes it difficult for them to achieve their aims and calls on the Executive to support community planning more effectively.

How the NHS works: Governance in Community Health Partnerships - Self Assessment Tool

30 May 2006 for the Auditor General

Community Health Partnerships (CHPs) are being established across Scotland and are anticipated to play a central role in reshaping our health services.

Health and community care bulletin

30 May 2006 for the Auditor General

This sets out, in a concise form, the national performance audit work we have been doing in the NHS and community care over the past year and the key issues arising from that.

No hiding place: the National Fraud Initiative in Scotland

17 May 2006 for the Auditor General / Accounts Commission

Scotland’s councils have worked with other public bodies to identify £15m worth of fraud and errors in a national detection exercise.

A review of the cost and implementation of the teachers' agreement

11 May 2006 for the Auditor General / Accounts Commission

The Teachers’ Agreement has brought benefits for the teaching profession, but the lack of performance measures makes it difficult to assess the wider impact of the £2.15 billion investment.

The Highland Council: The Audit of Best Value and Community Planning

5 April 2006 for the Accounts Commission

While Highland Council often delivers appropriate and effective solutions to residents’ problems, there are areas in which it must make improvements if it is to be in a position to deliver Best Value. In particular there is a need for stronger corporate direction.

Finance committee: inquiry into accountability and governance

2 April 2006 for the Auditor General

Submission from Robert W Black, Auditor General for Scotland.

Public service improvement: The conditions for success and the Scottish experience

1 April 2006 for the Auditor General

Devolution has brought about differences in the organisation and delivery of key public services in different parts of the UK and therefore it is reasonable to ask whether there has been an impact on the performance
regime applied to public services in Scotland.

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