Local government national reports 2006/07

1 March 2007 for the Accounts Commission

Scottish fire and rescue authorities are giving more emphasis to fire prevention and community safety, but it is too early to demonstrate a sustained reduction in risks from fire.

15 February 2007 for the Accounts Commission

The Accounts Commission welcomes a number of improvements by Scotland’s local authorities but warns that major challenges lie ahead. The Commission notes a general picture of improved performance but points to possible changes following the local government elections in May and substantial financial pressures.

10 November 2006 for Audit Scotland

Audit Scotland is introducing a revised, modernised audit approach across the public sector, resulting in more timely and better informed reports to the Auditor General, the Accounts Commission and the bodies we audit.

As part of this process the Priorities and Risks Framework (PRF) has been developed as a tool for auditors to use when planning the audits of local government bodies in Scotland. It is an annual document which summarises the key national priorities and risks which face councils in the coming year. The PRF builds on existing approaches to provide auditors with a resource to develop their understanding of current national issues as they relate to their client. Auditors will use it in conjunction with an evaluation of any other local risk areas to establish the key issues facing an individual client. This enables the auditor to properly tailor audit work to the circumstances of each client, ensuring that they can target resources to those areas of greatest risk.

Audit Scotland worked with audit firms, local government, inspectorates and the Scottish Executive to identify the key issues facing the sector in the coming year and select the priorities for inclusion and consulted widely on the priorities selected.

12 July 2006 for the Auditor General / Accounts Commission

The Code of data matching practice was issued on 12 July 2006. It should be applied by all audited bodies and auditors taking part in the 2006/07 NFI and future NFI exercises.

23 June 2006 for the Auditor General / Accounts Commission

This Handbook is designed to help participating bodies to plan for the National Fraud Initiative in Scotland 2006/07 (NFI 2006/07). It sets out what the NFI aims to achieve, key legal requirements including fair processing notices, the data that needs to be submitted and the key actions that bodies need to take.

20 June 2006 for the Auditor General / Accounts Commission

Audit Scotland has today published a report on the six main public sector pension schemes in Scotland.

16 June 2006 for the Auditor General / Accounts Commission

Community planning partnerships have made progress but need to do more to show how their work is improving public services. The report also says that their complex remit makes it difficult for them to achieve their aims and calls on the Executive to support community planning more effectively.

17 May 2006 for the Auditor General / Accounts Commission

Scotland’s councils have worked with other public bodies to identify £15m worth of fraud and errors in a national detection exercise.

11 May 2006 for the Auditor General / Accounts Commission

The Teachers’ Agreement has brought benefits for the teaching profession, but the lack of performance measures makes it difficult to assess the wider impact of the £2.15 billion investment.