Scottish Government Internal Audit information: FOI release

Information requested

How many internal audits/reviews were conducted on the efficiency of spending in each government directorate in each year from 2007-2025?

How much wasteful spending was identified in each government directorate by those internal audits/reviews in each of those years?

Response

The answer to your first question, how many internal audits/reviews were conducted on the efficiency of spending in each government directorate in each year from 2007-2025?

We have interpreted reviews as internal audits undertaken by Scottish Government Internal Audit within core Scottish Government. The figure provided below does not include any reviews undertaken by parties other than Scottish Government Internal Audit.

Internal Audit provides independent, objective assurance and consulting services designed to add value to an organisation’s operations. It provides an appraisal of an organisation’s governance, risk management and internal control system. As a result in the period covered by the request, there have been no internal audit reviews which solely and explicitly focused on efficiency of spending in government Directorates. 

However, Scottish Government Internal Audit has undertaken 34 reviews where the scope has included governance, risk and internal controls relating to financial management and/or expenditure and where the scope within the Terms of Reference for the audit referenced actions that would include ‘reviewing efficiency of spending’.

The answer to your second question, how much wasteful spending was identified in each government directorate by those internal audits/reviews in each of those years?

The Scottish Government does not have the information you have asked for because this information is not centrally maintained and therefore cannot be provided. Internal Audit provides advice and recommendations for control improvement, it does not as a matter of course quantify or extrapolate potential savings or efficiencies that could be realised from these recommendations, therefore this information is not available through these reports.

This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested.

Supplementary information

The Scottish Public Finance Manual (SPFM) includes guidance on efficiency and effectiveness of public expenditure, including regarding Accountable Officer responsibilities for ensuring the propriety and regularity of the finances of the Scottish Administration, and that resources are used applying the principles of value for money and feasibility. Further information is available here - Scottish Public Finance Manual - gov.scot

Audit Scotland delivers financial and performance audits on public bodies and the management of public services, policies and major projects. Its vision is that “public money is well spent to meet the needs of Scotland’s people” and to achieve this, it provides independent and objective assurance on how effectively public money is being managed and spent.

Audit Scotland audits over 200 public bodies, including the Scottish Government. It publishes various outputs from the annual audit process, including the annual audit report which sets out the conclusions of the audit to the public body concerned. In line with the Code of Practice, these reports also cover: financial management, financial sustainability, governance and transparency, and Best Value and value for money. Audit Scotland also delivers performance audit reports which focus on efficiency and effectiveness in the use of public resources. You can find further information on what Audit Scotland does here - What we do | Audit Scotland and you can find its publications here - Publications |Audit Scotland. You can find the most recent Scottish Government consolidated accounts here - The Scottish Government Consolidated Accounts for the year ended 31 March 2024 - gov.scot. The Annual Accounts include the Annual Governance Statement, which is prepared by the Principal Accountable Officer. It includes information regarding the role of the Principal Accountable Officer and others in the governance system for ensuring the propriety and regularity of finances and the economic, efficient, and effective use of resources.

The Resource Spending Review, which was published in 2022, included information on some of the levers that would be used to support enhanced focus on delivering efficiency savings across the public sector. The report is available here - Investing in Scotland’s Future: Resource Spending Review.

Efficiency and effectiveness of public expenditure is also subject to Parliamentary Scrutiny. For example, the Public Audit Committee was established in June 2021 and it mainly focuses on reports published by the Auditor General for Scotland to ensure public money is spent efficiently and effectively by the Scottish Government and other public bodies. Further information on the role and work of the Committee is available here - Public Audit Committee | Scottish Parliament Website.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.