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Accounts Commission publications

For reports produced by Audit Scotland on behalf of the Accounts Commission, please visit Our Work section.

Accounts Commission Strategy

19 June 2013 for the Accounts Commission

Our Strategy for 2013–16.

Accounts Commission Annual Report 2012/13 and Action plans

19 June 2013 for the Accounts Commission

Our Annual report for 2012/13 and Action plans including a report on progress during 2012/13 and looking ahead to 2014.

Accounts Commission Strategy and Annual action plan

31 October 2012 for the Accounts Commission

Our Strategy for 2012–15 and Annual action plan for 2012/13.

Accounts Commission Annual Report 2011/12

2 October 2012 for the Accounts Commission

Our report for 2011/12.

Accounts Commission Annual Report 2010/11

22 June 2011 for the Accounts Commission

Our report for 2010/11.

Best Value in Police evaluation

23 August 2010 for the Accounts Commission

Accounts Commission and Her Majesty’s Inspectorate of Constabulary
respond to independent review of joint pilot Best Value audit and
inspections in Tayside and Northern.

Accounts Commission Annual Report 2009/10

23 June 2010 for the Accounts Commission

Our report for 2009/10.

Accounts Commission Annual Report 2008/09

17 June 2009 for the Accounts Commission

Our annual report for 2008/09.

Best Value 2 - Proposals for consultation

31 March 2009 for the Accounts Commission

These documents set out how the Accounts Commission proposes to approach the second phase of audits of Best Value and Community Planning (BV2).

Accounts Commission Annual Report 2007/08

25 June 2008 for the Accounts Commission

Our annual report for 2007/08.

Accounts Commission Annual Report 2006/07

26 June 2007 for the Accounts Commission

The Accounts Commission for Scotland's annual report for years up to 2006/07.

Accounts Commission Annual Report 2005/06

27 June 2006 for the Accounts Commission

Information on how the Accounts Commission performed in 2005/06.

Accounts Commission Annual Report 2004/05

22 July 2005 for the Accounts Commission

Our annual report for 2004/05.

Strategy 2005-08

23 May 2005 for the Accounts Commission

The strategy document 2001-04 set out to put the work of the Commission in its overall context, stated our view of our overall purpose and laid out our objectives for the three-year period. In this new strategy document, we report on the extent to which we achieved those objectives, in large measure through working in partnership with the Auditor General, Audit Scotland and stakeholders.

Accounts Commission Strategy 2001-04

18 May 2001 for the Accounts Commission

Following consultation with local government and other stakeholders the Accounts Commission's Strategy document for 2001-2004 is now published.

Accounts Commission Annual Report 2000

12 April 2001 for the Accounts Commission

Councils could save £68 million. The Accounts Commission's Annual Report includes a summary of the main messages arising from local authority financial audits and value for money work in the year 2000. The Commission says that councils could save at least £68 million by improving the management and delivery of certain services. Value for money work carried out during 2000 by the Commission has identified the potential for improvements in the collection of council tax, rent arrears, and in refuse collection.

Accounts Commission - Draft Strategy Document

1 December 2000 for the Accounts Commission

The Accounts Commission has published a draft strategy document on its future direction. It has been sent to all councils and a wide variety of of other interested bodies and the Commission is asking for responses by 15 January 2001.

Accounts Commission Annual Report 1998

28 February 1999 for the Accounts Commission

The Accounts Commission's Annual Report for 1998 provides an overview of the financial health and well-being of the health service and local government in Scotland. The Report commends councils for showing a willingness to resolve the major problems left after reorganisation. While health boards and trusts continue to manage their finances well, the Commission issues a warning that they take note of the problems which arose from council reorganisation.

Accounts Commission Annual Report 1997

20 February 1998 for the Accounts Commission

Accounts Commission Annual Report 1996

29 October 1996 for the Accounts Commission

1995/96 was an exceptional year for the Accounts Commission. It took on new responsibilities for the audit of NHS trusts and boards in Scotland. It also had a challenging task in the audit of the old councils (regions and districts) and preparing for new unitary councils and police and fire boards.


The Annual Report for 1996 contains a clear message that the Accounts Commission will continue to take a firm but fair view of how councils and NHS bodies manage their affairs. The report also mentions the four statutory reports produced by the Controller of audit in relation to local government bodies.

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