Audit and monitoring

Audit Assurance

Food Standard Scotland has 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 FSS's 2021 - 2026 Strategy.

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

Food Standards Scotland Local Authority Audit Programme 2022 - 2023

• Food Standards Scotland Local Authority Audit Programme 2022-2023 (FSS/ENF/22/010)

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 - 785 - Orkney Islands Council - October 2022
• Interventions Code - 768 - Clackmannanshire Council - September 2022 (This Audit is Closed)
• Interventions Code - 778 - Inverclyde Council - August 2022

Local Authority Capacity and Capability Audit Reports

• Capacity and Capability Audit - Audit Brief and Plan (FSS/ENF/16/014)
• Capacity and Capability - 786 -  Perth and Kinross Council - June 2022 
• Capacity and Capability - 767 - Scottish Borders Council - March 2022 
• Capacity and Capability - 787 - East Renfrewshire Council - December 2021 – February 2022
• Capacity and Capability - 790 - Stirling Council - July 2021

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 (Enforcement Letter - FSS/ENF/17/010  - March 2017)
• Root Cause Analysis Advice - July 2018

Supporting Audit Documents

• Audit of Enforcement Authorities - Audit Charter ( FSS/ENF/18/001)
• Independent Scrutiny of the Local Authority Audit Process 
• Independent Scrutiny of the Audit Process Report - May 2019
• Auditor Competency Document
• Flow Chart - Audit of the Delivery of Official Controls
• Pre-Audit Process

Local Authority Privacy Notice

• Local Authority Privacy Notice

Contact

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