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About us and our work
The Commission publishes financial audits on each council in Scotland and an annual overview report on local government, as well as individual reports about council services.
Our strategy and annual action plan outlines our priorities for the coming year. Read more about our strategy.
Find out more about what we do in our short video.
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Some of our recent work
North Ayrshire Council Best Value
North Ayrshire Council has demonstrated a culture of continuous improvement since a previous report by the Accounts Commission in 2011.
This report is about the Scottish Government's target to deliver 50,000 affordable homes by March 2021.
Local government in Scotland Overview 2020
Our annual overview found that most of Scotland's councils are increasingly relying on money from reserves to keep up with demand for services and balance their budgets.
What we do
As well as auditing all local authorities in Scotland, the Commission looks at any issues arising from those audits and how well bodies are meeting Best Value duties. Find out more about each of the areas below:
Reporting on local government's financial and overall performance
Reporting on councils' duty of continuous improvement
Working with other bodies to improve the scrutiny of councils
Providing practical support to help improvement in local government
Reporting on councils' benefit services
Auditing the accounts of all councils in Scotland
Who we engage with
The public in general are our principal stakeholder but we engage with a wide range of others.
Who we engage with:
- Audit Scotland
- Auditor General
- Parliament and Government: Government ministers, MSPs, Parliament committees
- Local government: councils, joint boards, COSLA, SLGP, SOLACE, Improvement Service
- Councils' community planning partners: public, private and third sectors, local communities
- Other stakeholders: Equalities and Human Rights Commission, other UK audit and scrutiny bodies, professional bodies, trade unions
- Press and broadcasting media
- Scrutiny partners
- Private sector audit firms