Report: Overview of the 2002/03 local authority audits

April 8, 2004 by Accounts Commission

Scottish councils are commended for improving their financial controls and maintaining sound financial stewardship of public funds. However the Accounts Commission expresses serious concern that only one-third of councils have fully established audit committee arrangements. The report also points to the need for better financial reporting to councillors and highlights increasing levels of reserves and balances, suggesting some councils should review their policy on this.

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