Audit and monitoring

We have a primary responsibility to monitor the performance of, and promote best practice by, enforcement authorities in enforcing food legislation in Scotland. ​

The overarching aim is to provide assurance that the delivery of official controls for food and feed is compliant with Scottish and UK legal requirements and official guidance. This links to Goal 1 in our 2021-26 strategy.

The audit programme is risk-based and all reports are published. ​

Food Standards Scotland Local Authority Audit Programme 2024 - 2025

•  Local Authority Performance Monitoring and Audit Programme 2024 - 2025 (FSS/ENF/24/003)

Audit of the Delivery of Official Controls in Local Authority Approved Establishments

•  Local Authority Approved Establishments Audit Brief - April 2024 (FSS/ENF/24/005)
•  Local Authority Audit - Approved Establishment Audit Checklist - May 2024

Food Standards Scotland Local Authority Audit Programme 2023 - 2024

• Local Authority Performance Monitoring and Audit Programme 2023 - 2024 and Multi - Annual National Control Plan (MANCP) requirements (FSS/ENF/23/001)
• Local Authority Performance Monitoring and Audit Programme 2023 - 2024 - Service Plans (FSS/ENF/23/002)

• Local Authority Food Establishment Database - Review Brief and Plan (FSS/ENF/23/005)

Audit of Local Authority Implementation of Interventions Food Law Code of Practice (Scotland)

• Enforcement Letter - (FSS/ENF/22/011)
• Audit Brief and Plan (FSS/ENF/22/011)
• Audit of Local Authority Implementation of Interventions Food Law Code of Practice (Scotland) - Checklist - (FSS/ENF/22/011)
• Interventions Code - 780 - South Lanarkshire Council - February 2023 (This Audit is Closed)
• Interventions Code - 760 - Aberdeen City Council - December 2022 (This Audit is Closed)
• Interventions Code - 776 - Glasgow City Council - November 2022
• Interventions Code - 785 - Orkney Islands Council - October 2022 (This Audit is Closed)
• Interventions Code - 768 - Clackmannanshire Council - September 2022 (This Audit is Closed)
• Interventions Code - 778 - Inverclyde Council - August 2022  (This Audit is Closed)

Local authority capacity and capability audit reports

• Capacity and Capability Audit - Audit Brief and Plan 
• Capacity and Capability - 786 -  Perth and Kinross Council - June 2022 (This Audit is closed)
• Capacity and Capability - 767 - Scottish Borders Council - March 2022 
• Capacity and Capability - 787 - East Renfrewshire Council - December 2021 – February 2022 (This Audit is closed)
• Capacity and Capability - 790 - Stirling Council - June 2021 - (This Audit is closed)

Capacity and capability checklists - Regulation (EU) 2017/625

• Article 1
• Article 4
• Article 5
• Article 6
• Article 9
• Article 10
• Article 12
• Article 13
• Article 14
• Article 34
• Article 35
• Article 105
• Article 138
• Article 148 and 10

Sampling activity audit 

• Enforcement Letter - FSS/ENF/19/016  
• Audit Brief and Plan (FSS/ENF/19/016)
• Questionnaire (FSS/ENF/19/016)
• Audit - Sampling Audit - Checklist - Draft September 2019
• Sampling Activity Audit Report - FSS/ENF/20/004 - January 2020

Local authority advice notes

• Internal Monitoring Guidance - updated December 2019
• Root Cause Analysis Advice - updated December 2019

Supporting audit documents

• Audit of Enforcement Authorities - Audit Charter - Updated March 2023
• Independent Scrutiny of the Local Authority Audit Process - Updated August 2024
• Independent Scrutiny of the Audit Process Report - May 2019
• Auditor Competency Document - Updated March 2023
• Flow Chart - Audit of the Delivery of Official Controls - March 2023
• Pre - Audit Process - March 2023
• Post - Audit Proces - March 2023

Email the audit team at LAaudit@fss.scot for further information.

Access the local authority privacy notice.