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 2025 - 2026

•  Local Authority Performance Monitoring and Audit Programme 2025 - 2026 (FSS/ENF/25/001)

Audit of Food Law Enforcement Actions 

• Local Authority Food Law Enforcement Actions Audit Brief and Plan (FSS/ENF/25/002)

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 Approved Establishments Audit Checklist - May 2024
•  Local Authority Approved Establishments Audit Programme Summary Report - May 2025

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)

Food Standards Scotland Local Authority Audit Programme 2022 - 2023

• Local Authority Performance Monitoring and Audit Programme 2022 - 2023

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)

Reports

• South Lanarkshire Council -  Interventions Code - February 2023 (This Audit is Closed)
• Aberdeen City Council - Interventions Code - December 2022 (This Audit is Closed)
• Glasgow City Council - Interventions Code - November 2022
• Orkney Islands Council - Interventions Code - October 2022  (This Audit is Closed)
• Clackmannanshire Council - Interventions Code - September 2022  (This Audit is Closed)
• Inverclyde Council - Interventions Code - August 2022 (This Audit is Closed)

Local Authority Capacity and Capability Audits

• Capacity and Capability Audit - Audit Brief and Plan 

Reports

• Dumfries and Galloway Council - Capacity and Capability - October 2024
• Perth and Kinross Council - Capacity and Capability - June 2022 (This Audit is closed)
• Scottish Borders Council - Capacity and Capability - March 2022 (This Audit is closed)
• East Renfrewshire Council - Capacity and Capability - December 2021 (This Audit is closed)
• Stirling Council - Capacity and Capability - June 2021 (This Audit is closed)

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


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Supporting audit documents

• Audit of Enforcement Authorities - Audit Charter - Updated March 2025
• Independent Scrutiny of the Local Authority Audit Process - Updated August 2024
• Auditor Competency Document - Updated March 2025
• 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.