Argyll and Bute Council needs to build on its good financial management and relationship with residents as it looks to change the way it delivers services. A report by the Accounts...
Elma Murray OBE has been appointed the interim chair of the Accounts Commission, following the resignation of Graham Sharp from the role. Dr Sharp has served on the Commission since 2009...
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
Local government financial overview 2018/19
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.
North Lanarkshire Best Value
We reported that the council has ambitious plans for developing the area and improving services, and it now needs to work with partners to better involve and engage with residents and staff to achieve these.
Councils' use of arm's-length organisations
Our report looked at how councils are using arm's-length external organisations in Scotland and the impact they are making.
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
Previous meeting: 21 May
The Commission held its first ever virtual formal meeting on 7 May.
The Commission is keen, as the public watchdog, that it conducts it's business as transparently as possible, so the meeting was recorded and will be available soon. Contact us if you would like to be informed when this is available.
The business covered by the Commission was:
- Agreeing a timetable for a significant review of its work programme in the light of the Covid-19 emergency.
- Considered the Best Value Assurance Report for Argyll and Bute Council (decision to appear here after the Council has been informed).
- Considered the impact of the Covid-19 emergency on the project to agree a new Code of Audit Practice accompanied by a new set of auditor appointments from Spring 2021.
The next meeting will be on 11 June.
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