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Audit and inspection

External audit and inspection reports

Fife Council is subject to regular audit and inspection by a wide range of external scrutiny agencies. These agencies act on behalf of the Scottish Government.

External scrutiny

The National Scrutiny Plan for Local Government sets out the work that Scotland’s external scrutiny agencies will carry out with councils. It is supported by Assurance and Improvements Plans (AIPs) for each of the 32 Scottish local authorities. Each AIP is the product of an annual Shared Risk Assessment (SRA) undertaken by a Local Area Network that is made up of representatives from the relevant scrutiny agencies for the local authority.

A copy of the latest Fife Council Assurance & Improvement Plan can be found on the Audit Scotland website or in the publications list below.

You can find out more about the scrutiny agencies on their own websites:

Internal Audit

There is an ongoing internal audit programme to:

  • make sure services conduct financial affairs in accordance with established policies, procedures and relevant statute
  • review the soundness, adequacy and application of accounting, financial, and operational controls and their associated systems
  • review the development of new major systems and significant enhancements to existing systems, and advise on control and security measures and the soundness of methodologies adopted
  • review arrangements made for the safe custody of the council's assets and securing value for money in the use of council's resources
  • ensure compliance with relevant standards and codes of corporate governance
  • provide assurance on risk and control issues relating to information systems

Related performance reports