External audit of public bodies in Scotland
Financial audit of Scottish public sector bodies under the Code of Audit Practice 2026
Buyer
Audit Scotland
Value
£7,300,000
Published
28 May 2026
Closes
30 Aug 2026
Procurement details
Source
Find a Tender
Region
United Kingdom
Procurement method
Not provided
Category
Services
Contract starts
Not provided
Contract ends
Not provided
CPV classifications
79212100
Financial auditing services
Lots
Lot 1 Category A: Regional local government and health: Tayside
Value not provided
Financial audit of: NHS Tayside, Dundee City Council, Perth and Kinross Council, Angus Council, Tayside Pension Fund, Dundee City Integration Joint Board, Angus Integration Joint Board, Perth and Kinross Integration Joint Board and Tayside Contracts Joint Committee under the Code of audit practice 2016 Additional information: 25/26 value 1,107,100 GPB
Delivery: UKM77, UKM71
Lot 2 Category A: Regional local government and health: Lanarkshire
Value not provided
Financial audit of: NHS Lanarkshire, North Lanarkshire Council, South Lanarkshire Council, North Lanarkshire Integration Joint Board and South Lanarkshire Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 936,800 GPB
Delivery: UKM84, UKM95
Lot 3 Category A: Regional local government and health: Lothian
Value not provided
Financial audit of: West Lothian Council, Midlothian Council, East Lothian Council, Lothian Pension Fund, Midlothian Integration Joint Board, West Lothian Integration Joint Board and East Lothian Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 854,200 GPB
Delivery: UKM75, UKM73, UKM78
Lot 4 Category A: Regional local government and health: Glasgow
Value not provided
Financial audit of: Glasgow City Council, Strathclyde Pension Funds and Glasgow City Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 814,400 GPB
Delivery: UKM82
Lot 5 Category A: Regional local government and health: Scottish Borders
Value not provided
Financial audit of: NHS Borders, Scottish Borders Council, Scottish Borders Pension Fund and Scottish Borders Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 444,200 GPB
Delivery: UKM91
Lot 6 Category A: Regional local government and health: Western Isles
Value not provided
Financial audit of: NHS Western Isles, Comhairle nan Eilean Siar and Curam Is Slainte nan Eilean Siar under the Code of audit practice 2026 Additional information: 25/26 value 333,000 GPB
Delivery: Eilean Siar (Western Isles)
Lot 7 Category A: Regional local government and health: Renfrewshire
Value not provided
Financial audit of: Renfrewshire Council, Renfrewshire Integration Joint Board and Scotland Excel under the Code of audit practice 2026 Additional information: 25/26 value 311,300 GPB
Delivery: UKM83
Lot 8 Category A: Regional local government and health: Inverclyde
Value not provided
Financial audit of: Inverclyde Council and Inverclyde Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 255,200 GPB
Delivery: UKM83
Lot 9 Category A: Regional local government and health: East Renfrewshire
Value not provided
Financial audit of: East Renfrewshire Council and East Renfrewshire Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 241,000 GPB
Delivery: UKM83
Lot 10 Category B: Central government: Land and Forestry
Value not provided
Financial audit of: Forestry and Land Scotland, Scottish Canals, NatureScot and Scottish Forestry under the Code of audit practice 2026 Additional information: 25/26 value 315,100 GPB
Delivery: Inverness & Nairn and Moray, Badenoch & Strathspey, UKM82, UKM75
Lot 12 Category B: Central government: Charities
Value not provided
Financial audit of: National Galleries of Scotland, National Museums of Scotland, Royal Botanic Garden Edinburgh and National Library of Scotland under the Code of audit practice 2026 Additional information: 25/26 value 147,800 GPB
Delivery: UKM75
Lot 11 Category B: Central government: Lottery funding
Value not provided
Financial audit of: Creative Scotland, sportscotland, sportscotland Lottery Fund and Creative Scotland Lottery Fund under the Code of audit practice 2026 Additional information: 25/26 value 154,300 GPB
Delivery: UKM75, UKM82
Lot 13 Category B: Central government: Companies
Value not provided
Financial audit of: Zero Waste Scotland, Scottish Futures Trust and Independent Living Fund Scotland under the Code of audit practice 2026 Additional information: 25/26 value 117,800 GPB
Delivery: UKM77, UKM75, UKM78
Lot 14 Category C: Central government specialist: Scottish Water
Value not provided
Financial audit of: Scottish Water under the Code of audit practice 2026 Additional information: 25/26 value 401,300 GPB
Delivery: UKM72
Lot 15 Category D: Central government specialist: Scottish National Investment Bank
Value not provided
Financial audit of: Scottish National Investment Bank under the Code of audit practice 2026 Additional information: 25/26 value 239,700 GPB
Delivery: UKM75
Lot 16 Category E: Further education: West
Value not provided
Financial audit of: New College Lanarkshire, West College Scotland, South Lanarkshire College and West Lothian College under the Code of audit practice 2026 Additional information: 25/26 value 184,400 GPB
Delivery: UKM95, UKM78, UKM82
Documents
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Contains public sector information licensed under the Open Government Licence v3.0.