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.
Audit Scotland was created to support both the Accounts Commission and the Auditor General for Scotland in carrying out their work. Some audits are also undertaken by private firms.
The Accounts Commission has between six and twelve members.
The chair, deputy chair and other members are appointed by Scottish ministers.
The Commission meets approximately monthly. Its meetings are open to the public.
The Commission's work covers a wide range of issues, including:
- reports from the Controller of Audit on matters arising from annual audits
- reports on Best Value and Community Planning
- performance audit reports, which examine value for money issues across public bodies
The Commission has two committees: the Performance Audit Committee oversees the Commission's performance audit programme, and the Financial Audit and Assurance Committee oversees the financial audit. Each Commission member sits on one of these committees.