Audit Scotland

Urgent action is needed by Shetland Islands Council as it faces a significant budget gap.

Council services are strong and there have been improvements in how the council is run.

But it can't rely on reserves to balance its budget. Change is needed: https://bit.ly/Shetland_Islands

Difficult decisions are urgently needed about how health and social care services are delivered and where to redesign, reduce or discontinue services.

The cost of delivering these services, and demand for them, are rising faster than available funding: bit.ly/IJBs_2024-25

Demand for council services and costs are rising faster than available funding.

Councils are at risk of becoming financially unsustainable.

This is impacting services.

They must fundamentally rethink how they operate and deliver services: https://bit.ly/LG_finances_2425

Since the reform of policing in Scotland in 2013 a lot has been achieved.

The service is well managed and led. But there's more to do, especially around workforce planning and management.

Full details in the Auditor General's joint report with HMICS: https://bit.ly/Policing_BV

North Lanarkshire Council has strong foundations for the future as it faces a growing budget gap.

It’s focused on improving residents’ lives, investing in the local economy and working with partner organisations.

But there are clear challenges ahead: https://bit.ly/North_Lan_Council

Delayed discharges affect people’s physical and mental health.

In 2024/25 people medically ready to leave spent 720,000 unnecessary days in hospital.

The Scottish Government and partners must improve how they evaluate initiatives to tackle delayed discharges: https://bit.ly/delayed_discharges

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Give yourself the best possible beginning to your career by joining our school or college leaver programme.

Find out more and apply by 18 January 2026: bit.ly/School_or_College_Leaver_Programme

There are unacceptable weaknesses in Historic Environment Scotland’s governance arrangements.

It operated for almost six months without a Chief Executive or Accountable Officer, and a substitute should have been appointed by the Scottish Government.

Full report: bit.ly/HES_2024_25

This time round the Scottish Government must deliver on its NHS reform plans.

Despite having more staff and money, the health service remains financially unsustainable.

And a lot of government ambitions are longstanding and yet to be delivered: bit.ly/NHS_Scotland...

Text says: “This cyber-attack shows how exposed local government is, and the urgent need to test resilience and recovery arrangements. Councils need to assume that it is a case of when, not if, they are attacked”. Jo Armstrong, Chair of the Accounts Commission.

All Scottish councils must learn from the immediate and ongoing impacts of a significant cyber-attack on Comhairle nan Eilean Siar.

The council took swift action following the 2023 attack, but its business continuity plans hadn’t fully anticipated the scale of it: bit.ly/Comhairle_nan_Eilean_Siar

Image of report front cover.

NHS Tayside’s mental health services still face significant issues, impacting patients, their families and staff.

Despite some progress there hasn’t been significant change.

A lack of clarity and complex governance are impeding the changes needed: bit.ly/NHS_Tayside_...

Quote from Stephen Boyle, Auditor General: "The Scottish Government needs to be more transparent with the public and Parliament about the net impact of its tax choices on the Scottish budget". Image of Stephen Boyle is shown.

Lower earnings and employment growth in Scotland compared with the rest of the UK is reducing the impact of devolved taxes.

The Scottish Government expects to raise up to an additional £1.7 billion this year but Scotland’s budget is only projected to benefit by £616 million: bit.ly/devolved_taxes

Image of report front cover. Text on image says 'Briefing, Scotland's colleges 2025'. Image also shows a backpack, notebook, pen and tablet. Auditor General logo is also displayed.

The Auditor General will give evidence on his report 'Scotland's colleges 2025' at tomorrow's Public Audit Committee.

The session will be broadcast on Scottish Parliament TV: bit.ly/Scottish_Parliament_TV

Before then, you can read the report on our website: bit.ly/colleges_2025

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🎓 Join Audit Scotland as a Graduate Trainee Auditor.

We'd love to hear from you if you're ambitious and have a passion for helping improve public services in Scotland.

Find out more and apply on our website by Sunday, 11 January 2026: bit.ly/Audit_Scotla...

"For both health boards, effective leadership and close working with the Scottish Government and other partners will be vital to improving their financial sustainability and the delivery of services". Stephen Boyle, Auditor General. Image of Stephen Boyle is shown.

NHS Grampian and NHS Ayrshire and Arran are financially unsustainable.

Both needed large Scottish Government loans to break even in 2024/25.

While not alone in finding it difficult to achieve financial balance, their situations are currently the most pressing: bit.ly/NHShealthboa...

North Ayrshire Council is a good example of how to do change and innovation well.

It’s focused on improving services, reducing poverty and inequality, and proactively tackling a projected £47 million funding gap.

Find the Accounts Commission's new report: bit.ly/North_Ayrshi...

Council culture and leisure services have experienced a disproportionate share of council savings measures.

They're spending less on culture and leisure services, reviewing the services they offer and increasing or introducing charges.

Read the Accounts Commission's report: bit.ly/culture_leis...

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A new Auditor General report will assess the financial and operational performance of Scotland’s NHS in 2024/25 and how well it's addressing challenges and supporting reform.

Read the audit scope ahead of anticipated publication in December:
bit.ly/NHS_in_Scotland_2025_audit_scope

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🎓 Graduate Trainee Auditors – applications open!

Over the past few weeks, we've been at numerous recruitment events, meeting hundreds of students and talking about life at Audit Scotland.

Check out our application tips page to help you prepare: bit.ly/Graduate_Tra...

In 2020 the Scottish Government made a national commitment to improve Scotland’s care system by 2030.

But plans have been slow to come together after not enough early delivery planning by itself and COSLA.

More in the Auditor General and Accounts Commission's joint report: bit.ly/The_Promise_25

Text says: The 2023/24 audit of UHI Perth. Image: digital illustration of a magnifying glass resting on a closed book.

At tomorrow’s Public Audit Committee, the Auditor General will give evidence on the recent audit of UHI Perth.

Follow the session on Parliament TV from 09:30 or on catch-up: bit.ly/Scottish_Par...

The report is available on the Audit Scotland website: bit.ly/UHI_Perth

Text says: Recruitment. Senior HR Advisor (12-month FTC). If you are currently working as an experienced HR Advisor and are considering your next career move, we would like to hear from you. Closing date: Sunday, 26 October 2025.

We're looking for a Senior HR Advisor to help our team to deliver an excellent generalist HR support service across Audit Scotland.

This is a varied role, with plenty of autonomy and excellent opportunity for career development.

Find out more and apply on our website: bit.ly/Senior_HR_Ad...

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The next Accounts Commission meeting takes place on Thursday 9 October in our Glasgow office.

You can attend the public session, online or in person.

Topics for discussion include a report on North Ayrshire Council.

Register on the Audit Scotland website: bit.ly/Accounts_Commission_2025_meetings

Image displays quote from the Auditor General, Stephen Boyle: "Funding has reduced and the demands on the sector are changing, with fewer older students enrolling, increasing competition from universities, and the impact of digital technology on delivering teaching". Image of the Auditor General is also shown.

Image shows report front cover. Text on image: Briefing. Scotland's colleges 2025. A backpack, headphones, notebook, tablet and pen are also shown.

Scotland’s colleges face changing how they operate, as ongoing financial pressures impact on students and staff.

The sector has experienced a 20 per cent real terms cut in funding over the last five years.

Find the Auditor General's report here: bit.ly/colleges_2025

Text says: "The Scottish Government needs to set out how the gap will be managed over the medium-term, and how this gap will impact on the lives of disabled people." Stephen Boyle, Auditor General. Image: Head and shoulders photo of Stephen Boyle.

At tomorrow’s Public Audit Committee, the Auditor General will give evidence on the recent report ‘Adult Disability Payment’.

Read the report here: bit.ly/ADP_2025

You can also watch the session on Parliament TV - live from 09:30 or on catch-up: bit.ly/Scottish_Parliament_TV

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Tackling climate change is one of the greatest challenges we face – and public audit has a clear role to play.

For Scotland's #ClimateWeek2025, take a look at our topic page.

You'll find out more about our work and access a range of useful resources: bit.ly/Climate_Change_topic_page

Quote from the Auditor General, Stephen Boyle: "It needs to continue to work with the University of the Highlands and Islands and Scottish Funding Council to strengthen how the college operates...alongside finalising and implementing a robust financial recovery plan". Photo of Stephen Boyle is also shown.

UHI Perth has started to address weaknesses in its financial management, but it needs to do more.

The college failed to produce a budget for 2023/24. And it recorded a £2 million deficit in 2023/24.

More in the Auditor General’s new report: bit.ly/UHI_Perth

(1/3) At the launch of SHERU's report this morning, we were joined by the Auditor General Stephen Boyle to hear about the work of @auditscotland.bsky.social on how to best deliver on preventative policy in Scotland.

The Scottish Government needs to set out how it will manage a funding gap created by its higher spending on devolved benefits.

Adult Disability Payment costs millions more than the UK benefit it replaced.

Find the Auditor General's full report: bit.ly/ADP_2025

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Report out next week: Social security and Adult Disability Payment.

It's forecast that the funding gap for Adult Disability Payment will rise to £491m by 2028/29.

The Auditor General will report on the management and assessment of ADP.

bit.ly/Social_Security_Adult_Disability_Payment_audit_scope