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Councils face tougher challenges in the year ahead, particularly in dealing with budget pressures, says the Accounts Commission in its annual overview report

Community Planning Aberdeen has improved, but commitment from all partners, particularly NHS Grampian, has to be clear and consistent.

The North Ayrshire CPP was well-established and had made good progress in some areas.

The Scottish Borders CPP had also demonstrated effective joint working in specific initiatives but was se

Councils spend significant amounts of money on building and maintaining infrastructure - more than any other part of the public sector - but lack sufficient

The Scottish Government and health boards must improve the management and scrutiny of NHS waiting lists to assure patients that they are being treated fairly

The NHS in Scotland has improved how it manages prescribing in general practice during a period when it has faced considerable pressures.

All 23 health boards in Scotland broke even in 2011/12.