Funding received by councils from the Scottish Government increased by £500 million in 2019/20. But Covid-19 will drive large rises in costs and spending, combined with falling income....
Latest news
Covid-19 has accelerated the use of digital technology in councils
Responding to Covid-19 has increased the pace at which Scotland's 32 councils are delivering services through digital technology. Greater collaboration, use of shared expertise, citizen...
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.
Affordable housing
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:
Our meetings

Commission meetings
Details of our past and forthcoming Commission meetings may be found on our meetings page.
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
- Citizens
- 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
Latest reports

Local government in Scotland: Financial overview 2019/20

Digital progress in local government

Best Value Assurance Report: The City of Edinburgh Council

Covid-19 Strategic Scrutiny Group

Best Value Assurance Report: Aberdeenshire Council
