Central government reports 2001/02

13 March 2002 for the Auditor General

A report by the Auditor General for Scotland, Robert Black, has found there were serious and significant failings in the administration of the Individual Learning Accounts (ILAs) scheme in Scotland. The ILA scheme was an innovative programme which proved popular with genuine learners and learning providers but it suffered from many administrative errors and failings. It was a complicated scheme introduced in a hurry and involved several public bodies in Scotland.

23 November 2001 for the Auditor General

This report into the new contracts for Scotland's trunk roads has found that, overall, the Scottish Executive Development Department completed the competitions fairly and properly and made the right contract decisions. At £337 million the winning bidders for all four contracts were 36% lower than the next lowest tenders. The report says there were strengths in the contract strategy and that the tender processes were mostly well designed.

1 November 2001 for the Auditor General

This overview report highlights the severe economic difficulties being experienced by many of Scotland's further education colleges and warns that some colleges need to improve their financial management if student services are not to suffer.

For the financial period covered by the report (1999/2000), 34 FE colleges reported deficits totalling around £18 million. 31 of these 34 colleges are incorporated and covered by this report. Three other non-incorporated colleges also had deficits. Nine colleges had operating deficits in excess of £0.5 million and more than 5% of total income. Five of these remained going concerns only on the understanding that external financial support would continue. Twelve colleges were asked to prepare financial recovery plans.

23 August 2001 for the Auditor General / Accounts Commission

The strategic statement has two purposes: To provide an opportunity for the Auditor General to outline his suggestions for the direction and priorities for public audit over the next three years and to provide a framework within which Audit Scotland, as the service provider, can formulate its corporate plan. Audit Scotland must also take into account the published strategy of the Accounts Commission.

28 June 2001 for the Auditor General

A report by the Auditor General Robert Black into governance and financial management at Moray College in Elgin. It highlights gaps in the system of accountability for the successful running of Scotland's further education colleges. The report expresses serious concerns about the effectiveness of the accountability framework within which further education colleges operate. Specifically, the report points to major weaknesses in Moray College's governance procedures and the lack of external structures in place to ensure that the college manages its finances effectively.

19 June 2001 for the Auditor General

This report contains the results of initial research into the youth justice system in Scotland and will form the basis for a further study to be undertaken on behalf of the Auditor General and the Accounts Commission.