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.