North Ayrshire Council has demonstrated a culture of continuous improvement since a previous report by the Accounts Commission in 2011. The council continues to improve and, alongside its...
Covid-19 has resulted in significant disruption for public bodies and to auditors of the public sector. Due to this, the Auditor General for Scotland and the Accounts Commission for...
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
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.
Argyll and Bute Council Best Value
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.
Scotland's City Region and Growth Deals
City deals have been positive for Scotland's economy, but the government does not have a plan to measure their overall long-term success, say public spending watchdogs.
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: 11 June
The Commission is keen, as the public watchdog, that it conducts its business as transparently as possible. Since its meeting on 7 May, the Commission has been meeting virtually. Video recordings of these meetings are available. Contact us if you would like a copy.
At its June meeting, the Commission:
- Agreed to reach findings for the Best Value Assurance Report on North Ayrshire Council, to be published on 30 June.
- Approved its draft annual report 2019/20, to be published on 2 July.
- Agreed, in the light of the Covid-19 emergency, to put in abeyance its Strategy.
- Meantime, agreed to work towards revising its strategy and work programme, in conjunction with its stakeholders.
- Agreed to share messages from the National Fraud Initiative exercise with its stakeholders.
- Agreed a set of emerging messages from its performance audit on digital progress in local government, to be published later in the Autumn.
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