Sheila Gunn transcript
Hello, my name is Sheila Gun and I’m a member of the Accounts Commission.
So what is the Accounts Commission? 
Well, we’re a body which is independent of the Scottish Government and independent of local councils and other bodies we audit. 
And we’re here to hold them to accounts for how they spend their money and also on the quality of services that they provide to you.
At our most recent meeting on Thursday, 13 May, we looked at our Annual Report which we are publishing for you to read, where you can look at the work we’ve done over the last year. 
We’ve done overviews of local government and its performance, we’ve done reports on individual local councils, and we’ve done independent reporting on areas such as housing and education.
So how do we get our information? 
We appoint auditors and we appoint them to examine the evidence and provide us with reports, telling us what has been done and how well it has been done against benchmarks. 
And, in particular, whether best value has been achieved for you.
At our meeting on 13 May we approved our latest Code of Audit Practice. 
This is the code where we tell our auditors how we need them to conduct audits on our behalf, to give us the information which will let us make judgements on how well you are being served.