Publication: Overview Report on the 1997/98 Audits of Local Authorities

In a report published on 9 September, the Controller of Audit, Robert Black, gives an overview of the financial health and well-being of Scotland's councils in 1997/98. While the issues which have emerged from auditors' reports are broadly similar to those raised in 1996/97, 11 council audits have still not been completed their audits for1997/98. Some two years after local government re-organisation many councils are still experiencing significant problems with their financial accounting and management.