Source · Scotland · Audit & value for money
Accounts Commission & Audit Scotland
Statutory reports, Best Value assurance reviews and corporate output from the Accounts Commission, the body that holds Scottish councils and local government bodies to account, alongside section 22 reports from the Auditor General for Scotland covering NHS boards and national public bodies. Both are published through Audit Scotland.
769 reports
257 Accounts Commission
154 Auditor General
71 bodies covered
Reports
Scottish Government
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
Scottish Government
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
NHS Lanarkshire
NHS Western Isles
NHS Shetland
NHS Orkney
NHS Lothian
NHS Highland
NHS Forth Valley
NHS Fife
Independent Living Fund
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.
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
Accounts Commission annual review 2024/25. Our work and impact during 2024/25.
Delivering for the future
Scotland’s councils urgently need to make progress with workforce plans if they are to protect services and financial sustainability.
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.
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
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
Forth Valley College
Forth Valley College has improved its project management arrangements after a series of failings related to a net-zero project.
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
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
Fife Council
In recent years Fife Council has been able to deliver services without having to make significant savings.
East Renfrewshire Council
With high performing services, excellent engagement with local communities and strong relationships with key partners, East Renfrewshire Council is an exempl
Aberdeen City Council
All Scottish councils must learn from the weaknesses that allowed an Aberdeen City Council employee’s £1.1 million fraud go undetected over 17 years.
Ferguson Marine Port Glasgow (Holdings) Limited
The future of the publicly owned Ferguson Marine Port Glasgow (FMPG) shipyard is uncertain, with no more work secured beyond the completion of MV Glen Rosa (
Water Industry Commission for Scotland
Collective leadership is needed to create a culture of good governance and effective management after failings at Scotland’s water regulator.
Scottish Borders Council
Scottish Borders Council has been highly praised.
City of Edinburgh Council
It is crucial that the City of Edinburgh Council continues to engage with and then act on the views of its residents and communities as it considers options
Scottish Government
The Scottish Government must move beyond making short-term savings to balance its budget, and urgently reform to address the public sector’s unsustainable fi
Clackmannanshire Council
Clackmannanshire Council has demonstrated continuous improvement on key areas over the last five years.
Renfrewshire Council
Renfrewshire Council has taken action to rebuild the trust of local people following its significant failings in providing school accommodation for Dargavel
Accounts Commission Annual Report 2023/24
The quality of our public services, alongside value for money judgements, are key areas for the Accounts Commission’s work and reporting.