Central government reports 2002/03
Auditing Best Value in central government bodies (PDF | 1169KB). Opens in new window
Dealing with offending by young people
4 December 2002 for the Auditor General / Accounts Commission
First national study into dealing with offending by young people. This report contains the results of the first comprehensive study to examine all of the services involved in dealing with offending by young people in Scotland. The report looks at how some £240 million is spent and makes 38 recommendations for action. It recommends a sustained programme of action over a number of years, to be led by the Scottish Executive and supported by all of the agencies that deal with children and young adults who offend.
Dealing with offending by young people (PDF | 965 KB)Opens in new window
Executive summary - Dealing with offending (PDF | 562 KB)Opens in new window
Summary - Dealing with offending (PDF | 316 KB)Opens in new window
Press release - Dealing with offending (PDF | 28 KB)Opens in new window
Overview of the 2001/02 water authority audits
28 November 2002 for the Auditor General
This report reviews the final year of operation of the three former Scottish water authorities before they merged to form Scottish Water on 1 April 2002. It finds that financial control was maintained in the period leading up to the creation of Scottish Water, financial targets were achieved and the audits were completed on time. The report also identifies unpaid bills as a continuing problem. The level of debts increased from £79 million at the end of 2001 to £95 million at the end of 2002.
Overview of the 2001/02 water authority audits (PDF | 194 KB)Opens in new window
Press release - water authority overview (PDF | 24 KB)Opens in new window
How government works in Scotland
7 November 2002 for the Auditor General
A major reference work which maps out the responsibilities and accountabilities of public bodies in Scotland has been published by the Auditor General for Scotland. The report, How government works in Scotland, illustrates for the first time since devolution how the organisation of government in Scotland is arranged, and how public servants are held accountable to the new Scottish Parliament and to the electorate. It covers over 200 organisations which play a part in the lives of people in Scotland.
How government works in Scotland (PDF | 391 KB)Opens in new window
Press release - How government works (PDF | 17 KB)Opens in new window
Local Economic Forums: a baseline performance statement
22 October 2002 for the Auditor General / Accounts Commission
This report establishes the position inherited by Local Economic Forums (LEFs) and will be used as a benchmark to measure their progress in streamlining the way public sector bodies provide support services to businesses. This preliminary report outlines the problems that currently exist and how the LEFs propose to tackle them. In a follow up report, Audit Scotland will look in more detail at the economic development services provided to businesses in Scotland by councils and local enterprise companies, as well as the role of LEFs.
Local Economic Forums (PDF | 187 KB)Opens in new window
Press release - Local Economic Forums (PDF | 23 KB)Opens in new window
Measuring up? A follow-up report on performance measurement in the Scottish Environment Protection Agency
22 October 2002 for the Auditor General
The Scottish Environment Protection Agency (SEPA) has made good progress in the way it manages and measures its own performance, according to this report by the Auditor General, Robert Black. The report also points out that, although SEPA met most of its 2001 environment targets, some areas still require attention. Audit Scotland will continue to monitor SEPA's progress in implementing a performance management framework that allows it to demonstrate and be held accountable for its performance.
Scottish Environment Protection Agency (PDF | 245 KB)Opens in new window
Press release - Measuring up? SEPA (PDF | 17 KB)Opens in new window
Overview of further education colleges in Scotland
9 May 2002 for the Auditor General
In his latest overview report on the further education sector in Scotland, the Auditor General, Robert Black, has expressed concern about the length of time colleges say they will take to clear their debts. By 2000/01 the net deficit for the sector as a whole was £17.5 million, including losses by 22 colleges totaling £30 million. Of these 22, 10 had deficits of over £1 million. Inverness and Clydebank had the highest losses at £5.2 and £3.5 million respectively. While some colleges have now put together recovery plans, they say it will take three to 10 years to eliminate their debts.
Overview of further education colleges (PDF | 232 KB)Opens in new window
Press release - further education colleges (PDF | 19 KB)Opens in new window
The Scottish Parliament three years on: a personal perspective, by the Auditor General for Scotland
14 April 2002 for the Auditor General
In this keynote address to the CIPFA Scottish Conference in Glasgow the Auditor General notes the good work done by the parliament in its first few years and makes four key suggestions for improving scrutiny through the Finance and Audit Committees.



