Accounts Commission Engagement strategy and plan 2019-24 ↗
The Accounts Commission has published its strategy for engaging with its stakeholders.
Source · Scotland · Audit & value for money
Accounts Commission & Audit Scotland
Reports from the Accounts Commission and the Auditor General for Scotland, published through Audit Scotland. Each record links to the original report.
870 reports
497 Accounts Commission
338 Auditor General
53 bodies covered
Reports 870 records
Best Value: East Ayrshire Council ↗
East Ayrshire Council has shown a real determination to take difficult long-term decisions, transforming what it does and how it works.
Best Value: West Dunbartonshire Council ↗
Impressive, impactful community engagement and maintaining the quality of its services are significant strengths at West Dunbartonshire Council.
Renewable energy: The Scottish Government’s Offshore Wind Investment Programme ↗
A Scottish Government plan to boost the offshore wind supply chain is making slow progress and faces multiple risks to achieving its aims.
Management of the ScotWind leasing round: How the Scottish Government is using offshore wind funding ↗
The Scottish Government needs to be more transparent about how it will use £755 million raised by a high risk and reward offshore wind leasing round.
Scotland's colleges 2026 ↗
Scotland's colleges faced growing financial strain in 2024/25,
Best Value: Glasgow City Council ↗
Glasgow City Council is at a critical point as it tries to tackle financial pressures, rising homelessness, growing demand for services, persistent high pove
Accounts Commission Annual review 2025/26 ↗
Our work and impact. Annual review 2025/26.
The National Fraud Initiative in Scotland 2026 ↗
A data matching exercise has detected fraud and error with an estimated value of almost £22 million across Scotland’s public sector.
Best Value: Inverclyde Council ↗
Inverclyde Council delivers a range of highly performing services, involving local communities in decisions about how money is spent and redesigning services
The 2023/24 audit of Clackmannanshire Council ↗
Significant ongoing delays in signing off Clackmannanshire Council’s audited annual accounts mean its leaders are making major decisions about the future wit
Post-school education and skills reform ↗
The Scottish Government’s intentions to reform post-school education and skills lack a clear delivery plan. Progress is slow.
Local government budgets 2026/27 ↗
Funding for councils is failing to keep pace with rising costs and demand despite a small real terms increase in funding.
Best Value: Angus Council ↗
Angus Council has strong leadership and a focus on collaboration and improvement.
Delivering for the future ↗
Scotland’s councils need greater ambition to redesign services, with financial pressures growing and demand continuing to rise.
Best Value: Aberdeenshire Council ↗
Continued collaboration is needed at Aberdeenshire Council to address an £81 million budget gap over the coming years.
The 2024/25 audit of Clackmannanshire and Stirling Integration Joint Board ↗
The Accounts Commission report on a failure of the Clackmannanshire and Stirling Integration Joint Board (IJB) to formally appoint a statutory s95 Officer.
Annual Assurance and Risks Report: A review of 2024/25 local government audits in Scotland ↗
The Annual Assurance and Risks Report is an annual report by the Controller of Audit to the Accounts Commission, made public for the first time since 2021.
Best Value: Shetland Islands Council ↗
Urgent action is needed by Shetland Islands Council to address a £134.3 million projected budget gap by 2029/30.
The Scottish Budget 2026/27: Supplement to the Financial bulletin 2024/25 ↗
Following the Accounts Commission’s latest report on council finances in Scotl
The 2024/25 audit of the Scottish Public Pensions Agency ↗
The Scottish Public Pensions Agency (SPPA) needs to be more transparent about its progress updating thousands of people about their pension entitlement.
Local government in Scotland: Financial bulletin 2024/25 ↗
Whilst councils have made significant savings, the cost of delivering services is rising faster than available funding.
Best Value: North Lanarkshire Council ↗
North Lanarkshire Council is focused on improving its residents’ lives and has strong foundations to make the major changes it needs to tackle tightening fin
Delayed discharges: A symptom of the challenges facing health and social care ↗
Delays in discharging patients from hospital affect people
The 2024/25 audit of Historic Environment Scotland ↗
Historic Environment Scotland (HES) must put strong controls in place to prevent fraud and ensure value for money after unacceptable weaknesses were found in
NHS in Scotland 2025: Finance and performance ↗
The NHS in Scotland has not improved in line with commitments made by the Scottish Government, despite having more staff and more money.
Cyber-attack affecting operations and services: The 2023/24 audit of Comhairle nan Eilean Siar ↗
All Scottish councils must learn from the immediate and ongoing impacts of a significant cyber-attack on Comhairle nan Eilean Siar.
The 2024/25 audit of NHS Tayside ↗
Long-standing challenges across NHS Tayside’s mental health services remain, despite some progress, with a lack of clarity and complex governance impeding th
Financial sustainability and taxes ↗
Lower earnings and employment growth in Scotland compared with the rest of the UK is reducing the impact of devolved taxes on the country’s budget.
The 2024/25 audit of NHS Grampian ↗
NHS Grampian needed a large loan from the Scottish Government to break even in the last financial year.
The 2024/25 audit of NHS Ayrshire and Arran ↗
NHS Ayrshire and Arran needed a large loan from the Scottish Government to break even in the last financial year.
The 2024/25 audit of the Scottish Government Consolidated Accounts ↗
The Scottish Government recorded a £1 billion underspend in 2024/25 but still needs to move away from short-term measures to address a stark forecast gap bet
Best Value: North Ayrshire Council ↗
North Ayrshire Council ‘thinks big’ as it looks to the future, with a focus on improving services, reducing poverty and inequality, and proactively tackling
Local government performance: Spotlight on culture and leisure services ↗
Rising charges and reduced spending impacting council culture and leisure services.
Improving care experience: Delivering The Promise ↗
Plans to improve Scotland’s care system have been slow to come together after not enough early delivery planning by the Scottish Government and COSLA.
The 2023/24 audit of UHI Perth ↗
UHI Perth has started to address weaknesses in its financial management after recording a £2 million deficit in 2023/24, but it needs to do more.
Adult Disability Payment ↗
The Scottish Government needs to set out how it will manage a funding gap created by its higher spending on devolved benefits.
The 2023/24 audit of Glasgow City Council ↗
The processes, decisions and actions that enabled five senior Glasgow City Council officers to take significant early retirement and redundancy payouts fell
Flooding in communities: Moving towards flood resilience ↗
Flooding is getting worse because of changes to our climate. It’s likely flooding will happen more often.
Accounts Commission annual review 2024/25 ↗
Accounts Commission annual review 2024/25. Our work and impact during 2024/25.
Delivering for the future: Responding to the workforce challenge ↗
Scotland’s councils urgently need to make progress with workforce plans if they are to protect services and financial sustainability.
The 2022/23 audit of Lews Castle College ↗
Lews Castle College’s accounts have been qualified by auditors for failing to follow accounting standards around its stake in a Gaelic heritage venue.
Best Value: East Lothian Council ↗
East Lothian Council must make significant progress in changing how it delivers public services as it addresses significant demographic challenges, with rapi
Best Value: Renfrewshire Council ↗
Renfrewshire Council has a strong commitment to improving, including creating a positive culture, supporting its staff to develop as leaders, and focusing on
NHS in Scotland: Spotlight on governance ↗
NHS Scotland’s governance arrangements need to be strengthened to deliver the scale of reform needed across the health service.
The 2022/23 audit of Forth Valley College ↗
Forth Valley College has improved its project management arrangements after a series of failings related to a net-zero project.
Scottish National Investment Bank ↗
The Scottish National Investment Bank will not be able to end its reliance on public funding unless ministers can make a case for UK Treasury rules to change
Best Value: The Highland Council ↗
An ambitious plan to improve transport, roads and buildings, as well as a greater shift to using digital to deliver services, has the potential to transform
Best Value: Argyll and Bute Council ↗
Argyll and Bute Council has a real opportunity to harness a long-standing culture of innovation as it looks to close a funding gap of nearly £29 million, ret
General practice: Progress since the 2018 General Medical Services contract ↗
A Scottish Government agreement with GPs to improve general practice has failed to deliver on several of its commitments.