Auditor General for Scotland. I'm committed to public services that make a difference to people's lives. I report to @SP_PublicAudit and work @AuditScotland

Scotland
Auditors have found unacceptable use of public funds by senior officials @WICScotland They include high expenses claims approved without itemised receipts. And nearly £80k spent on a Harvard training course. Full details: bit.ly/Water_Industry_Commis…
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There are serious failings at the body that investigates complaints from members of the public about MSPs, councillors and members of public boards. My report on the office of the Commissioner for Ethical Standards in Public Life in Scotland: buff.ly/3253YSd
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It’s deeply concerning costs to complete two ferries escalate. There’s no certainty Ferguson Marine shipyard has a viable future. And it’s unacceptable bonuses were awarded to senior managers at the shipyard without proper governance. My new report: bit.ly/3LpryNO
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.@scotgov needs to be more transparent and proactive about its #Covid19 spending. In 2020/21, total government spending was £50.1bn - £10.7bn (27%) higher than the previous year. My report on the Scottish Government’s accounts: buff.ly/3IYFLO6
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With significant pressures on Scotland’s public finances more transparency is needed around government spending. My latest report: bit.ly/3EMdQiM
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It's unclear how @scotgov expects Ferguson Marine Port Glasgow to operate as both a public body and a limited company. That needs to be resolved to avoid further issues at the shipyard. My report: bit.ly/3VifVef
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It’s important @NatRecordsScot establishes why the return rate for the 2022 census was significantly lower than the other UK countries. Those lessons will be crucial to planning for future censuses and surveys. My report: bit.ly/3OIEa26
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The Scottish Government doesn't have a clear delivery plan to reform the NHS and reduce the pressure it's under. It has to make tough decisions about how it will change or even stop some services. My new report: bit.ly/NHS_in_Scotland_2024
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The sustainability of Scotland’s public services is under threat without a clear and costed vision for reform. @scotgov has not been transparent enough with the Scottish Parliament or the public about the risks public services are facing. My new report: bit.ly/Fiscal_Sustainability…
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This is my first day as Auditor General for Scotland: a proud moment and a privilege to succeed Caroline Gardner @carolineisreading in the post. She leaves a strong legacy upon which we will build. 1/4
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"A pretty dark picture." The prospect facing public services if we can't break the cycle of using short term measures to achieve financial balance. My report: bit.ly/Scottish_Government_A…
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It's a huge honour and responsibility to be nominated to succeed @AuditorGenScot and I'm excited and energised by the challenge ahead. I’m delighted to continue working with all my dedicated colleagues @AuditScotland. Many thanks to @ScotParl for their nomination this evening.
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Scotland's public services are not affordable in their current shape, and reform is a must. The pillars of reform @scotgov has laid out -workforce, estate, digitalisation - all have merit. But we now need to see a clear plan. My report: bit.ly/47MROKe
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The future of Ferguson Marine shipyard is uncertain. There's no work secured beyond next year and the only guaranteed income is @scotgov funding to 2026. Auditors have also raised serious concerns over poor governance and decision-making. My new report: bit.ly/Ferguson_Marine_audit…
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Auditors haven’t been able to provide assurance over Scottish Canals’ financial position for the second year in a row. The public body has struggled to value the assets it manages. But an effective plan now urgently needs to be put in place. My report: shorturl.at/kEWZ9
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.@scotgov no longer expects to have enough money to deliver all its planned £26 billion investment in public sector infrastructure due to public spending pressures. Ministers need to be transparent about how they’ll prioritise spending. My report: bit.ly/4566UZ3 1/3🧵
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BLOG: Christie's clarion call can't wait another decade "Christie set out an agenda to put people at the heart of public services...But audit work consistently shows a gap between policy ambitions and delivery on the ground." Read more➡️bit.ly/3jNaCm3
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"Reporting on how well public bodies rise to the challenge of tackling inequalities is my top priority during my time as Auditor General for Scotland." My latest blog: bit.ly/3puFPv4
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The financial pressures on Scotland’s public bodies have been growing for years, and there is now an urgent case for reforming how services are delivered. Find my latest report here: bit.ly/3X6pBsQ
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The complex issues facing our public services are not intractable. Audit work has shown that smarter planning and spending can put services on a healthier footing for the future. But greater Scottish Government leadership is needed to make that happen. bit.ly/Shrewd_Approach_Neede…
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The Scottish Government needs to take urgent action so that Scotland is equipped with the necessary skills for its workforce in the future. My new report on workforce skills planning in Scotland: buff.ly/3FHVXQU
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.@scotgov’s 10-year economic strategy currently lacks collective political leadership and clear targets. The government also needs to better understand what its plans will cost. More below and read my report here: bit.ly/National_Strategy_for…
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Communities in the Clyde and Hebrides still don’t have the lifeline ferries they were promised years ago. Focus must now be on overcoming significant challenges at Ferguson Marine shipyard and completing the vessels as quickly as possible. My report: buff.ly/36jlVOU
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The @scotgov can't deliver all its planned infrastructure investment because of: ⬇️Reduced capital budgets 💷Higher costs 🛠️And a growing maintenance backlog That includes the National Treatment Centres helping the NHS recover from #COVID19 My report: shorturl.at/abhiB
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Growing demand and increased costs have added to the pressure on Scotland's NHS. Change is needed. And @scotgov needs to develop a clear national strategy to deliver it. My new report: bit.ly/NHS_in_Scotland_2023
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"My autonomy is part of Scotland’s democracy and is at the heart of the job: it’s vital that the public know that I can carry out my duties freely." My first blog on the powers of the Auditor General and what I'll be doing with them: bit.ly/3eN2Y5w
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The pandemic has exacerbated long-standing challenges facing Scotland’s social care services. Fundamental issues and threats to the system's future sustainability need addressed now. Get more detail in my new joint briefing with @AccCommScot: buff.ly/3H7oLUo
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Scotland has a drugs and alcohol problem. The Scottish Government needs to set out an integrated plan showing how extra spending is being used to reduce the tragic loss of life we've seen over the last decade. My new joint briefing with @AccCommScot: buff.ly/3IRS3Hk
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Around 40% of Scotland's budget goes on health spending. Without change, it's forecast to get closer to 50%, which means less money for other vital public services. It's why I've called for a clear vision for health and social care: bit.ly/3vpVofi
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Public bodies need to be able to take risks. To be able to be innovative and try different ways of working, within a culture of trust that embraces change. My new joint update with @AccCommScot looks at what needs to be learned from the community response to #Covid19. ⬇️
Communities across Scotland provided a vital and immediate response to help mitigate the impacts of #Covid19. The momentum and lessons learnt must be sustained. Find out more in the new #CommunityEmpowerment joint update by @AccCommScot @AuditorGenScot: buff.ly/2ZCPBTF
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"The poverty-related attainment gap has to close faster." My new report on #school education with @AccCommScot - out today: bit.ly/2QzW2lT
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Reducing reoffending by shifting the balance of sentencing from prison to community-based sentencing can reduce costs to the individual, taxpayer and wider society. But that Scottish Government aim hasn't yet been achieved. My new briefing: buff.ly/3kgIhVX
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Poverty affects every aspect of a child’s wellbeing and life chances. The Scottish Government needs to act quickly to deliver its long-term targets to reduce #childpoverty. My new joint briefing with @AccCommScot: bit.ly/3RgEC7v
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Significant reform of the public sector is needed. But the Scottish Government needs to support its workforce to manage this change, rather than simply doing more with less. Find my new report here: bit.ly/45Nrf5U
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Such sad news today to hear of Bob’s passing. My thoughts are with his family and friends.
We wish to pay tribute to Robert Black CBE, Scotland’s first Auditor General (2000-2012). Bob was passionate about public services, and he was fundamental in helping establish public audit’s independence, rigour and relevance in Scotland. Our thoughts are with his family.
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"Tackling inequality in all its forms will require our focus and efforts for years to come." I returned to @ScotParl last week to talk about the risks and issues facing Scotland's public sector, and their impact on my work. Read more➡️bit.ly/3h73dfA
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When I was appointed Auditor General, I was clear that reporting on how Scottish public bodies are tackling inequalities would be my top priority. The depth and breadth of inequalities, exacerbated by #Covid19, will continue to be a key focus of my reporting. #HumanRightsDay
On #HumanRightsDay (10 Dec), @AuditorGenScot has spoken about how human rights and equalities are central to how we report on public services. Find out more about how we deliver our public sector equality duties, as an organisation and in our audit work: buff.ly/3pylvKe
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The Scottish Government needs to be clearer about how long it will take the NHS to recover from the Covid-19 pandemic and to reform services. And ministers have to prioritise which NHS aims can realistically be delivered. My new report: bit.ly/3YWKBTl #NHSScotland
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Accessing adult #mentalhealth services is slow and complicated. A costed delivery plan for the care people can expect in their local communities is now essential. My report with @AccCommScot: shorturl.at/xTY39
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It’s a huge honour and privilege to succeed Caroline as @AuditorGenScot - she leaves an outstanding legacy for us all @AuditScotland and we’ll really miss her too!
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I want to make sure Audit Scotland's work has the maximum impact by focusing on what matters most, including supporting scrutiny of initiatives aimed at tackling inequality and improving people's lives. 4/4
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Most alcohol and drug funding goes to NHS specialist services to treat people at crisis point. This means there is limited money to put into preventing people getting so ill in the first place. My report with @AccCommsScot: bit.ly/3YJsjHC
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"There are incredibly tough decisions ahead, and it’s important that there is public understanding of the continuing pull of the pandemic on the #NHS...Things will not go back to the way they were before #Covid_19." My blog on #Scotland's health service: bit.ly/33O5W6j
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East Lothian looking just fine!
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Glorious East Lothian on a Sunday morning #tonic
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We are delighted to be part of the growing number of homes across the country with children decorating their windows with rainbows 🌈 to spread a little cheer 😀. #rainbowwindow #ispyarainbow
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Alcohol and drug deaths remain high despite increased investment and better leadership. The @scotgov needs to do more to help people avoid crisis point. And better understand which services are most cost-effective. My report with @AccCommScot: bit.ly/3YJsjHC
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.@scotgov has worked hard to balance its annual budget. But short-term measures haven’t tackled Scotland’s unsustainable public finances. My new report: bit.ly/Scottish_Government_A…
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Auditors have found more inappropriate spending by Scotland’s water regulator - but none since my last report in December 2023. Collective leadership is needed @WICScotland to create a culture of good governance and effective management. My new report: bit.ly/Water_Industry_Commis…
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"There is a lack of robust data to measure the broader aspects of the Scottish education system." A privilege to give evidence yesterday to @SP_PublicAudit on my education outcomes report with @AccCommScot Full findings➡️bit.ly/3A2h2Do
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I'm clear that my own role as Auditor General is to help improve the lives of the people of Scotland and to build a more caring and equitable country. 3/4
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National leadership to tackle digital exclusion has weakened, momentum slowed, with less funding available. @scotgov must have clear actions to address this. Failing to do so risks marginalising those most vulnerable. My report with @AccCommScot: bit.ly/Tackling_Digital_Excl…
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The @scotgov responded quickly to financial pressures like inflation in 2022/23. But reform is needed to get public services on a sustainable footing. Read more in my new report on the Scottish Government’s consolidated accounts: shorturl.at/hRZ34
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Meanwhile better data on the condition, occupancy and cost of the wider public estate is needed to ensure buildings are used more efficiently as part of Scottish Government plans to reform public services. 3/3
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Improvements have been made at the body that investigates complaints about MSPs, councillors, lobbyists and members of public bodies. But significant challenges remain for the office of the Commissioner for Ethical Standards in Public Life in Scotland: bit.ly/3HiHgGB
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Excellent progress has been in vaccinating a large majority of the adult population in Scotland against #Covid19. Vaccine wastage has been low and fewer people are getting severely ill and dying. Find out more in my new briefing: buff.ly/3CXMK5R
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NHS National Services Scotland did a good job responding to the demand for PPE during the pandemic. @NHSNSS
🆕#Covid19 PPE contracts were awarded fairly, says @AuditorGenScot @NHSNSS acted appropriately to secure #PPE for front-line services in very difficult circumstances. Read more: bit.ly/3v5KLKf
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.@AuditScotland has published our latest briefing on tracking the pandemic pound spend: bit.ly/3upMcSN And I've blogged about the issues it raises, including the importance of transparency: bit.ly/3bxofAo
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Accessing adult mental health services in Scotland remains slow and complicated for many people. There have been big funding increases, but a lack of data makes it hard for @scotgov to see the difference this is making. My report with @AccCommScot: bit.ly/3LlTFwy
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I’m really looking forward to working with Alison in her new role and welcoming her to Audit Scotland.
We’re delighted Alison Cumming has been appointed Executive Director of Performance Audit and Best Value at Audit Scotland. Alison has significant experience in leadership and policy in the public sector. Full details on her appointment here: bit.ly/Executive_Director_ap…
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Only five more sleeps until the @AuditScotland relay teams run the @MrHairyHaggis 4 @SAMHtweets Running shoes broken in ✅ Playlist ready ✅ Clean sweatbands ✅ Affirmations ✅ Thanks 🙏🏻 justgiving.com/auditscotland…
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They've been left with difficult decisions to make on prioritising capital spending, including stopping or pausing planned projects. 2/3
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Congratulations @ElaineB59270675 for your nomination. Everyone @AuditScotland is really proud of you! Good luck this afternoon! 🤞
📣 Our Associate Director Elaine Boyd (@ElaineB59270675) is a finalist in @ShawTrust #DisabilityPower100, this year's 100 most influential disabled people. The list is unveiled today from 2.30pm: disabilitypower100.com/ Best of luck Elaine, and all the other nominees! 👏
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A great opportunity to join us @AuditScotland and help us lead public audit at a crucial time for our public services.
Our Audit Director vacancy closes next Monday (11 May). This is a senior leadership role helping ensure over £40 billion of public money in Scotland is spent properly and provides value for money. More info: buff.ly/2yjiNRM #publicfinances #audit #publicservices
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Covid-19 business support schemes were administered at pace in exceptional circumstances. But knowing where the money went matters, to get future policy development and delivery right. More in my new joint briefing with the Accounts Commission: buff.ly/37wu8PT
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Tha a’ bhuidhinn phoblach a tha an urra ri Gàidhlig a bhrosnachadh an Alba air dèiligeadh ri laigsean ceannais is riaghlachais. Feumaidh e sùil a chumail air buaidh nan atharrachaidhean sin sna bliadhnaichean ri teachd. M’ aithisg air @bordnagaidhlig: buff.ly/3EGI5GD
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Holyrood's financial powers mean @scotgov's been able to take a different path on tax to other UK nations. But that means there's an increased need to understand how tax policy will impact on future budgets. You can read more here: bit.ly/4bQtdqc
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There is a fragility to the early learning and childcare sector in Scotland. And that's a risk to flexibility and choice for families. My report with @AccCommScot : shorturl.at/lALY0
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Glorious sunshine ☀️ and views today in #EastLothian #worththeclimb
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Many congratulations to both @AntonyC13498179 and John Cornett on your appointments!
We're delighted to announce that Antony Clark and John Cornett have been appointed Executive Directors at Audit Scotland, leading our audit teams. Congratulations Antony and John. Find all the details here: buff.ly/3PAAGi4
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Lunchtime read: What my work will be focusing on over the next year and beyond. bit.ly/38SPrsU
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Enjoying my first visit to a very sunny Newcastle ☀️😎
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Today we published our latest briefing paper: Covid-19 Implications for Public Finances in Scotland audit-scotland.gov.uk/report…
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Successfully launching new devolved social security benefits during the pandemic has been a significant achievement for @scotgov, but there's still a huge amount of work to do. My latest report: buff.ly/38GgkDn
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The @scotgov must focus on transforming health and social care services to address the growing cost of the NHS and its recovery from #Covid19. Find out more in my new report on the #NHS in Scotland: buff.ly/3v94Zor
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Tackling climate change is one of the greatest challenges we face – and public audit has a clear role to play. Find out more about what @AuditScotland is doing in this key area. ⬇️
The whole of Scotland’s public sector has a key role to play in reaching #NetZero. Public audit also has a role to play and we’ll be reporting on Scotland’s progress across our audit work. New @AccCommScot @AuditorGenScot climate change update: buff.ly/3jkunRm
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Blog: 'Transparency over public spending remains vital. #COVID19 has undoubtedly made understanding the flow of public finances more complex than ever.' Read more➡️ bit.ly/3AGqzRd
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The @scotgov worked well with its partners to respond financially to Covid-19, but there are lessons that should be learned. More in my report with @AccCommScot on Scotland’s financial response to Covid-19:
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Given #Covid19's economic impact and differences between Scottish and UK tax policies, it's important @scotgov and @HMRCgovuk keep arrangements under continual review. My report gives @scotparl extra assurance on the work of @NAOorguk in this area: buff.ly/3rglI5p
There were 2.5 million Scottish taxpayers in 2019-20, generating £11.8 billion of tax revenue. Our new report considers @HMRCgovuk’s management of Scottish income tax: orlo.uk/L7UuS
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The public body responsible for promoting Gaelic in Scotland has tackled weaknesses in its leadership and governance. It now needs to monitor the impact of these changes in the years to come. My report on @bordnagaidhlig: buff.ly/3EGI5GD
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Happy #InternationalWomensDay Today we celebrate the incredible achievements of women but recognise more progress is needed to bring about true gender equality. My priority as Auditor General is helping to tackle such inequalities. #ChooseToChallenge
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NEW BLOG: The full effects of the pandemic are still to be felt by #Scotland's #colleges: bit.ly/3wgZJfJ
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The financial pressures of #COVID19 has made it more important than ever that there is accurate identification of Scottish taxpayers. My own report gives @scotparl extra assurance on the work of @NAOorguk in this area: bit.ly/39R3Ple
Our new report considers @HMRCgovuk's management of Scottish income tax.   We set out recommendations for the Department, including that it should consider the impact of #COVID19 when determining the amount of income tax attributable to Scotland. ⬇️ orlo.uk/NAO_report_1U1dX
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#Covid19 was always going to have an impact on @scotgov's finances. What's important - now more than ever - is that @scotgov's next financial strategy lays out clear links between spending plans and what that money is expected to achieve. @ScotParl needs that detail.
🆕: #Covid19 has impacted the Scottish Government’s finances by almost £700m, the @AuditorGenScot has found. Find out more in the new report on the Scottish Government's 2019/20 accounts: buff.ly/34lxwsp (1/3)
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While the Scottish Government has improved its set up for responding to the climate crisis, there are still some gaps. It’s vital these are addressed as quickly as possible, given the urgency of the climate situation. My new report: bit.ly/3mTQ27J
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Congratulations Vicki, we’re thrilled that you’ll be joining us at Audit Scotland and look forward to working with you soon.
We’re really excited to announce that Vicki Bibby will be joining us as our new Chief Operating Officer. Congratulations @vicki_bibby. Find out more here: buff.ly/3FQ8Zxo
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The new Code of Audit Practice 2021 sets out the responsibilities of the external auditors I appoint. It shapes and defines how public bodies in Scotland are audited - how public money is spent and what impact it has on public services, communities and improving lives.
Out now: 🆕 Code of Audit Practice 2021 The Code sets the out the framework of the independent audit of public bodies in Scotland. It supports democratic scrutiny of how public money is spent and what impact spending this money has had. Find out more: buff.ly/3x6CIwe
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Reform remains essential to securing a sustainable future for Scotland's NHS. The gap between Scotland's budget and spend is forecast to grow, says @scotfisccomm And, as @SP_PublicAudit heard, that's mostly down to the rate of increased spending on the health service.
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Really important messages on managing fraud risks. A great blog from my colleague Anne Cairns too.
#Covid19 brings additional #fraudrisks for the #publicsector. We’ve published a new #fraud guide to help public bodies be aware of, and reduce, the risks: bit.ly/2D13f7q There’s also a new fraud blog by our Audit Manager Anne Cairns: bit.ly/3hqjZE8
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The realities of climate change, and their direct link to difficult public spending decisions, are now on our doorstep. Governments will need to work effectively together to achieve their targets. That’s far from straightforward. Read my new blog: bit.ly/3RF0uNB
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Heading back to Glasgow after a very good day with colleagues from @NIAuditOffice @WalesAudit @NAOorguk and @AuditScotland discussing our audits of agricultural funds across the UK. Big thanks to @NIAuditOffice for their hospitality.
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Diane leaves a huge legacy. For 20 + yrs from the start of devolution to today, she has shaped our standards, values and practices of robust, independent public audit on behalf of the people of Scotland. We’ll really miss her and wish Diane all the very best in her new role.
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Thanks to @ACCANews for their invitation and I’m also grateful to my colleagues @RicRobinsoncpfa @DiggleFiona for their help with this.
📺 Watch: @AuditorGenScot on the importance of transparency, accountability and inclusivity in auditing #Covid19 spending. The Auditor General has spoken to @ACCANews as part of their Auditing the Pandemic project. Find out more: buff.ly/3h4aUCo piped.video/7U_oBvzseoc
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The backlog of criminal trials that built up during the pandemic has been significantly reduced. But waiting times for the most serious crimes have more than doubled since 2020. This comes with a human cost. My new report is out now: bit.ly/3WzV4Uh
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Many congratulations Helena on your appointment. I look forward to working with you in your new role and to welcoming you to @AuditScotland
Helena Gray has been appointed the new Controller of Audit, leading on the reporting of issues from the audits of local government in Scotland to the Accounts Commission. Helena will take up her post early in the new year. Find out more: bit.ly/3RBZWnP
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Our Glasgow @AuditScotland office is taking part in #MentalHealthAwareness #MHAW19 #MentalHeathAwarenessWeek with some inspiring affirmations for us to draw on as part of our conversations about mental health. @SAMHtweets
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I would like to offer my sympathy and condolences to the Royal Family on the passing of Her Majesty Queen Elizabeth II.
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Flaws in asset valuation at the public body in charge of Scotland's inland waterways means a disclaimer of opinion has been issued on its financial statements - a very unusual step. My report on the accounts of @scottishcanals: buff.ly/3GrOMwB
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Changes are needed to ensure Scotland’s college sector is financially sustainable in the long term and more students successfully complete their courses. My latest report is out now: buff.ly/3Rk9mFB
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Wishing the Northern Ireland Comptroller and Auditor General Kieran Donnelly a long and happy retirement and best wishes from all of us at Audit Scotland.
Great to have one last face to face catch up with C&AGs from the UK and Ireland ahead of our own C&AG Kieran Donnelly's retirement this summer. Many thanks to Seamus McCarthy & the Office of the C&AG Ireland for hosting.
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