Accounts Commission annual report 2021/22

Accounts Commission

Annual report 2021/22

This report outlines the Accounts Commission’s work in 2021/22 across Scottish local government. This includes councils, health and social care integration joint boards and performance audits on significant themes across Scotland.

 Download the full annual report

Chair's foreword

Covid-19 has significantly impacted the work of the Accounts Commission. But our remit and our priorities have not changed.

Our task is to provide assurance to the public, the Scottish Parliament and Scottish Government about how well councils are delivering their services and managing their finances. Where we identify areas of under-performance, we make clear how these can be improved. We also assess and report on the financial sustainability of over 100 local bodies, including health and social care integration joint boards.

We continue to press councils, alongside the Scottish Government and their local partners, to make faster progress in tackling the serious inequalities that persist in Scotland. We have also emphasised the importance and value in engaging their local communities in decisions about the planning and delivery of local services.

Dr William Moyes. Chair of the Accounts Commission
Download the report for full statement

Our impact

Our audit work has reported on the progress by councils against our priorities.

Our annual audit work and our Best Value auditing is helping to drive forward improvement. The pandemic impacted on the scheduling of our reporting.

You can find our reports and related outputs on our website.

Best Value Assurance Reports published in 2021/22

Councils have a duty to demonstrate Best Value – essentially continuous improvement in how they deliver services and use public money. Over the past six years the Commission has received a BVAR on 29 councils. The final three BVARs will be published by winter 2022.

Local government overview reports

Last year our two overview reports focused on the immediate impacts of Covid-19 and looked ahead to its longer-term impacts on the financial outlook for councils as well as the economy, communities, and public services.

And we published our latest local government overview in May.

Accounts Commission Members

Our members

The Accounts Commission members are appointed by Scottish ministers.

Do you have a passion for public service and improving how councils and other public bodies address the challenges facing Scotland to benefit people’s lives and the communities in which they live? The Accounts Commission is looking for up to four members. If you are interested in this exciting opportunity, we would like to hear from you.

The Commission meets monthly and its meetings are open to the public.

Find out more about our members here.