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Health sector national reports 2006/07

NHS Audit - Sector plan for 2009-2012 (PDF | 213KB). Opens in new window

Auditing Best Value in the NHS (PDF | 159KB). Opens in new window

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.

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.

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 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.

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

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.

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.

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.

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