Publication: Local government in Scotland 2023 - audit scope

To be published early 2023 by Accounts Commission
Publication cover: Local government in Scotland 2023 - audit scope

Each year the Accounts Commission publishes two reports setting out a review of Local Government in Scotland. This year the Accounts Commission has agreed to publish a revised approach to reporting the financial performance in Local Government in Scotland. In January 2023, we will publish a financial bulletin before councils set their budgets, along with the annual local government overview report in May 2023.

Together these reports will provide an independent assessment and assurance to the public about how effectively Scottish local government is currently performing and responding to the challenges it faces, as well as planning for the future. It will also act as a prompt for councillors to help them with their scrutiny role.

Audit scope - PDF 96Kb