About us

 

Holding councils to account

The Accounts Commission is the public spending watchdog for local government. We hold councils in Scotland to account and help them improve.

We operate impartially and independently of councils and of the Scottish Government and we meet and report in public.

The Commission is responsible for coordinating and facilitating scrutiny in local government.

The Controller of Audit is a statutory post established alongside the Commission in 1975. The Controller reports to the Commission and highlights areas of concern.

Read more about the Commission's role, duties and powers (PDF | 47KB). - Opens in a new window

Follow us on Twitter @AccCommScot.

Latest news

Our work

our work

The Commission publishes financial audits on each council in Scotland and an annual overview report on local government, as well as individual reports about council services.

 View a full list of all Commission reports.

Our priorities

our priorities

  • Encourage effective reporting of performance
  • Reflect the interests of the citizen, service user and communities
  • Scrutinise the changing public services landscape
  • Promote good practice and innovation

Find out more about our priorities for the coming year in our strategy and annual action plan.

Some of our recent work

Early learning and childcare

Early learning and childcareOur e-hub features a video and guide to childcare in Scotland based on the findings from our early learning and childcare report.

East Ayrshire Best Value

East Ayrshire CouncilOur recent report found that East Ayrshire Council is performing well, services are improving, and there is strong partnership working.

New Commission members appointed
 

Accounts Commission membersThe Minister for Local Government and Housing has announced the appointment of Andrew Cowie, Andrew Burns, Sharon O’Connor and Christine Lester as members of the Accounts Commission.  Find out more about the new appointments.

 

What we do

As well as auditing all local authorities in Scotland, the Commission looks at any issues arising from those audits and how well bodies are meeting Best Value duties. Find out more about each of the areas below:

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Local government overview

Reporting on local government's financial and overall performance

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Best Value reports
 

Reporting on councils' duty of continuous improvement

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Local government scrutiny

Working with other bodies to improve the scrutiny of councils

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How councils work reports

Providing practical support to help improvement in local government

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Housing benefit audit

Reporting on councils'  benefit services

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Annual audit reports

Auditing the accounts of all councils in Scotland

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Performance audit reports

Auditing the efficiency and effectiveness of services

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Statutory reports
 

Highlighting issues found in a council's annual audit

Our meetings

Commission members

Next meeting: 9 August

Previous meeting: 7 June

The Commission considered and agreed to reach findings on a Best Value Assurance Report on West Dunbartonshire Council. 

Members also approved a draft national performance audit report on Children and Young People’s Mental Health and endorsed a report on the National Fraud Initiative.

They agreed options for the approach to the Commission’s next two flagship Overview reports, an update on the work of the Strategic Scrutiny Group of the Commission’s local government scrutiny partners, and the Commission’s response to the Scottish Government/CoSLA consultation on the early learning and childcare service model. The Commission next meets on August 9.

Interested in coming to our meetings?

Our meetings are open to the public. Find out how to attend.

 

Who we engage with

The public in general are our principal stakeholder but we engage with a wide range of others. Find out more about who we engage with and what our main activities are.

Engaging with stakeholders

Who we engage with:

  • Audit Scotland
  • Auditor General
  • Citizens
  • Parliament and Government: Government ministers, MSPs, Parliament committees
  • Local government: councils, joint boards, COSLA, SLGP, SOLACE, Improvement Service
  • Councils' community planning partners: public, private and third sectors, local communities
  • Other stakeholders: Equalities and Human Rights Commission, other UK audit and scrutiny bodies, professional bodies, trade unions
  • Press and broadcasting media
  • Scrutiny partners
  • Private sector audit firms