Glasgow City Council has successfully delivered a challenging project to finance £500 million in equal pay claims. A report by the Accounts Commission, Scotland’s local authority watchdog...
Highland Council must make significant savings and change the way it delivers services to ensure it can live within its financial means. A report by the Accounts Commission, Scotland’s...
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
Health and social care integration: update on progress
The update to our 2015 report found that some improvements have been made to the delivery of health and social care services, but there needs to be a stronger commitment to collaborative working.
Stirling Council Best Value
We found that the council's services largely perform well, and the council manages its resources effectively. It now needs to get better at identifying where and how it needs to change to meet future challenges.
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: 12 December
It was the last Accounts Commission meeting of 2019.
Commission members considered a briefing on preparing for withdrawal from the European Union. This briefing considers evidence and intelligence from a wide range of Annual Audit Reports. Whilst EU withdrawal preparedness is at a reasonable level, preparing for this has diverted attention away from other areas, whilst compounding and intensifying existing pressures. The briefing is due to be published on the Audit Scotland website in December.
Other items under discussion include:
- a forward look to the Accounts Commission’s Spring 2020 Local Government Overview – the Commission approved the emerging messages for this report
- the Commission approved a draft follow up report on Early learning and childcare, due to be published in early 2020
- a report on auditing Best Value in Integration Joint Boards
- and discussed and noted an important report on the audit fees strategy
The Commission also discussed a report on Best Value statutory guidance. This is an important milestone and the Commission agreed to endorse the Scottish Government’s guidance.
The next meeting of the Accounts Commission takes place on 9 January 2020.
Interested in coming to our meetings?
Our meetings are open to the public. Find out how to attend.
Who we engage with
The public in general are our principal stakeholder but we engage with a wide range of others. Find out more about who we engage with and what our main activities are.
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