The Code of Audit Practice shapes and defines the independent audit of public bodies in Scotland. It supports democratic scrutiny of how public money is spent and what impact spending this...
Scotland’s councils reacted quickly, working alongside communities and partners, to address the unprecedented challenges created by Covid-19. Many challenges remain significant, made more...
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.
- RTF 43KbDownload a transcript of this video
Some of our recent work
The City of Edinburgh Council Best Value
The City of Edinburgh Council can do more to fulfil its potential and further improve the lives of citizens.
Digital progress in local government
Responding to Covid-19 has increased the pace at which Scotland's 32 councils are delivering services through digital technology.
Covid-19 Strategic Scrutiny Group
Covid-19 has changed our lives. Responding to it has changed how public services are delivered and how we scrutinise them.
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
Our next meeting takes place on Thursday 12 August 2021.
Find out more in our meeting papers.
Commission member Sheila Gunn shares insight into our discussions, how we hold councils to account and previews our Annual Report.
- RTF 44Kb Download transcript of Sheila Gunn's video
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