A £1 million fraud perpetrated at Dundee City Council from 2009-2016 was the result of failures in fundamental controls within the council’s financial systems, the Accounts Commission...
There are "significant risks" surrounding the Scottish Government's ambition to double early learning and childcare hours by August 2020, say auditors. Councils are preparing to provide 1,...
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.
- 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
Some of our recent work
Local government in Scotland: Financial overview 2016/17
Our report from November found that councils are showing increasing signs of financial stress and face even tougher challenges ahead.
Clackmannanshire Best Value
Clackmannanshire Council must take urgent and decisive action to sort out its financial problems, we reported in January.
Some of our reports look at the efficiency and effectiveness of public services and how well they are performing.
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:
Reporting on local government's financial and overall performance
Reporting on councils' duty of continuous improvement
Working with other bodies to improve the scrutiny of councils
Providing practical support to help improvement in local government
Previous meeting: 8 February
The latest Accounts Commission meeting focused on reviews of audit and Best Value work.
An in-depth discussion took place on the Annual Assurance and Risks Report. This report provides the Accounts Commission with assurance about the outputs from the local government audit, as reported through annual audit reports and from auditing Best Value. The discussion included the mixed picture of improvement across Scottish councils. The Commission endorsed the paper and agreed to take its conclusions into further discussion in the spring when it will consider updating its strategy.
This was followed by a detailed discussion around our review of the first year of our new approach to auditing best value. A summary of the key findings from the review was presented to members, noting that councils overall felt that our Best Value reports were a fair reflection of the situation in their local authority. In addition, the Commission considered independent research on the six councils who had undergone a new Best Value process. The six councils felt generally that our reports were fair and balanced, although the audit experience was varied.
The Commission agreed a number of improvements to the approach, to be implemented over the next year.
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.