Local Authority | | | Reports | | | Date of Audit |
| Aberdeen City | | | Audit Report Follow Up Audit Report | | | Apr 22/23, 2008 Dec 3, 2008 |
| Aberdeenshire | | | Audit Report | | | Sept 29 - Oct 2, 2009 |
| Angus | | | Audit Report | | | June 23/24, 2008 |
| Argyll & Bute | | | Audit Report | | | Sept 30 - Oct 3, 2008 |
| City of Edinburgh | | | Audit Report | | | Feb 10/11, 2009 |
| Clackmannanshire | | | Audit Report | | | Jan 16/17, 2007 |
| Comhairlie nan Eilean Siar | | | Audit Report Follow Up Audit Report | | | June 5/6, 2007 Feb 12, 2008 |
| Dumfries & Galloway | | | Audit Report | | | Feb 9/10, 2010 |
| Dundee City | | | Audit Report | | | Oct 25/26, 2006 |
| East Ayrshire | | | Audit Report | | | Mar 25/26, 2009 |
| East Dunbartonshire | | | Audit Report | | | June 30 - Jul 1, 2009 |
| | | Follow Up Audit Report | | | Mar 1/2, 2011 |
| East Lothian | | | Audit Report | | | Oct 20/21, 2009 |
| East Renfrewshire | | | Audit Report | | | March 2/3, 2010 |
| Falkirk | | | Audit Report | | | Feb 2/3, 2010 |
| Fife | | | Audit Report | | | Nov 20-21, 2007 |
| Glasgow | | | Audit Report | | | Aug 28/29, 2007 |
| Highland | | | Audit Report 1st Follow Up Audit Report 2nd Follow Up Audit Report Re-Audit Report | | | Oct 23-25, 2007 Aug 14/15, 2008 20 Jan 2009 June 30 - July 2, 2010 |
| Inverclyde | | | Audit Report Follow Up Audit Report | | | Jan 29/30, 2008 Dec 10, 2008 |
| Midlothian | | | Audit Report Follow Up Audit Report | | | Nov 28/29, 2006 Jun 15, 2007 |
| Moray | | | Audit Report Follow Up Audit Report | | | Oct 2/3, 2007 Apr 24, 2008 |
| North Ayrshire | | | Audit Report | | | Sept 5/6, 2006 |
| North Lanarkshire | | | Audit Report | | | June 14/15, 2006 |
| Orkney | | | Audit Report Follow Up Audit Report | | | Sept 23/24, 2008 Jan 22, 2009 |
| Perth & Kinross | | | Audit Report | | | Aug 22/23, 2006 |
| Renfrewshire | | | Audit Report | | | June 3/4, 2008 |
| Scottish Borders | | | Audit Report Follow Up Audit Report | | | Nov 25/26, 2008 Jul 7, 2009 |
| Shetland | | | Audit Report Follow Up Audit Report | | | Feb 23/24, 2009 Dec 10, 2009 |
| South Ayrshire | | | Audit Report | | | Mar 18/19, 2010 |
| South Lanarkshire | | | Audit Report Follow Up Audit Report | | | May 15/16, 2007 Jan 25, 2008 |
| Stirling | | | Audit Report | | | May 10/11, 2006 |
| West Dunbartonshire | | | Audit Report | | | Feb 27/28, 2007 |
| West Lothian | | | Audit Report | | | Nov 18/19, 2009 |