Audit Scotland Annual Report 2007 08

Holding to account and helping to improveAudit ScotlandAnnual Report 2007/08Audit Scotland helps the Auditor General and the Accounts Commission ensure that public money in Scotland is used properly, efficiently and effectively. Our aim is to hold public bodies to account and help them improve. Audit Scotland audits the majority of devolved public services in Scotland. We audit about 200 public bodies in Scotland which spend more than £31 billion a year.This annual report is organised around the key themes of Audit Scotland’s corporate plan, which are:• supporting effective democratic scrutiny• maximising the value of the audit• building an effective and efficient organisation.You will find the report structured to reflect these priorities. Our YearAudit Scotland Annual Report 2007/08 02/03Contents04 Our year04 Highlights04 Welcome06 Our performance06 Supporting effective democratic scrutiny06 Reporting in public09 Monitoring financial management and governance14 Best Value in Scotland’s public services16 Further supporting democratic scrutiny19 Maximising the value of the audit19 Refining the audit 21 Diversity and equality24 Building an effective and efficient organisation24 Training our staff and developing our leaders25 Managing our resources 29 Our organisation29 Our people32 Our governance35 Our financial performance39 Appendices39 Appendix 1. Where we fit in41 Appendix 2. Audit Scotland’s public performance reports ...