Accounts Commission
Audit Scotland helps the Accounts Commission by investigating on its behalf, various aspects of how public bodies work. It was set up in 1975, is independent of local councils and of government and can make recommendations and reports to Scottish ministers.
The Accounts Commission’s role is to:
- examine how Scotland’s 32 councils and 34 joint boards manage their finances
- help these bodies manage their resources efficiently and effectively
- promote Best Value
- publish information every year about how they perform.
The Accounts Commission has powers to:
- report and make recommendations to the organisations it scrutinises
- hold hearings
- report and make recommendations to Scottish Government ministers.
The Commission also has powers to take action against councillors and council officials if their negligence or misconduct leads to money being lost or breaks the law.
