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

About us and 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.

Our strategy and annual action plan outlines our priorities for the coming year. Read more about our strategy.

Find out more about what we do in our short video.

 Download a transcript of this video - RTF 43Kb

Some of our recent work

Local government: Challenges and performance 2019

Local government performanceOur report found that Scotland’s councils are managing to improve and maintain most services, but with possible reduced funding in future, they need to think differently about how they deliver services to the public.

Clackmannanshire Council Best Value
 

Clackmannanshire Best ValueClackmannanshire Council must take urgent and decisive action to sort out its financial problems, we reported last year.

Meet our members
 

Meet our membersCommission members, the Chair and Deputy Chair are appointed by Scottish ministers. Find out more about who they are on our members page.

 

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:

local government overview

Local government overview

Reporting on local government's financial and overall performance

best value

Best Value reports
 

Reporting on councils' duty of continuous improvement

local government scrutiny

Local government scrutiny

Working with other bodies to improve the scrutiny of councils

how councils work

How councils work reports

Providing practical support to help improvement in local government

housing benefit

Housing benefit audit
 

Reporting on councils'  benefit services

annual audits

Annual audit reports
 

Auditing the accounts of all councils in Scotland

performance

Performance audit reports
 

Auditing the efficiency and effectiveness of services

statutory reports

Statutory reports
 

Highlighting issues found in a council's annual audit

council performance

Council performance reporting

Specifying what performance information councils must publish

Our meetings

Commission members

Next meeting: 9 May

Previous meeting: 11 April

The Commission was joined at its April meeting by Stirling Council’s Chief Executive, Carol Beattie, and its Chief Finance Officer, Jim Boyle.

A Best Value report on Stirling Council was presented to the Commission. Members discussed this in private session following consideration of the Controller of Audit’s report, the outcome of which will be reported as soon as possible.

They also considered a report on Local Government Independent Auditor’s Reports  and the new Code of Audit Practice and audit procurement. The final item on the agenda was a draft report on mainstreaming equality and equality outcomes progress.

 

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