An Audit Scotland report, Scotland's colleges: current finances, future challenges, assesses the financial standing of the college sector before structural reforms and public spending reductions take effect We also assess the progress of councils, and fire and police authorities in meeting their Best Value and Community Planning duties, and publish reports We help the Auditor General and the Accounts Commission to make sure organisations that spend public money in Scotland use it properly We publish annual audit reports for all the public bodies we are responsible for auditing We do this by auditing various aspects of how public bodies work