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
Falkirk Council
Falkirk Council has made significant improvements over the last two years to how it works. Now it must focus on tackling a £62 million budget gap.
Moray Council
Moray Council must accelerate plans to transform how it works and delivers services, demonstrating it can sustain the pace and momentum to change.
Orkney Islands Council
Orkney Islands Council delivers high quality services, valued by local communities.
Renfrewshire Council
Renfrewshire Council faces significant challenges in rebuilding the trust of local people, following failings in providing school accommodation for Dargavel
Dumfries and Galloway Council
Dumfries and Galloway Council has strong leadership and sound financial management.
Water Industry Commission for Scotland
Auditors have found unacceptable use of public funds by senior officials at the Water Industry Commission for Scotland.
Scottish Prison Service
Scotland’s prison system is facing considerable risks, including the poor performance of the company that transports prisoners to and from custody.
The Accounts Commission has published an update on its strategic priorities for 2021-26.
NHS Forth Valley
NHS Forth Valley has responded well since the Scottish Government took formal oversight of the board’s work.
Dundee City Council
Dundee City Council has shown effective leadership, good financial management and engagement with communities as it seeks to tackle long-standing issues.
Scottish Government
Clearer plan needed to reform public services.
South Ayrshire Council
South Ayrshire Council manages its money well and some services are improving, but the pace of change has been too slow.
Twenty years of auditing Best Value and next steps for Best Value reporting in Scottish councils.
Glasgow City Council
Glasgow City Council, trade unions and others are urged to maintain the pace in implementing a new system aimed at ensuring employees are paid equally in the
The Accounts Commission has published its annual report for 2022/23.
Scottish Canals
Scottish Canals’ struggle to value its assets meant auditors did not have enough reliable evidence to provide assurance over the public body’s fi
South Lanarkshire College
South Lanarkshire College has addressed weaknesses in how it is governed but has spent around £800,000 responding to leadership issues.
Ferguson Marine Port Glasgow (Holdings) Limited
An error in the text was identified in paragraph 23, where February 2022 should read May 2021. This was corrected on 18 May 2023.
Commissioner for Ethical Standards in Public Life in Scotland
The body that investigates complaints about MSPs and councillors has made improvements to address serious failings at the organisation.
Crofting Commission
The Crofting Commission has acted quickly to tackle weaknesses in its governance and leadership arrangements.
Scottish Government
The Scottish Government spent £49.2 billion against a budget of £51.2 billion in 2021/22.
National Records of Scotland
Lessons must be learned after a low response to the 2022 census led to increased costs and additional work.
Councillors at Comhairle nan Eilean Siar must provide leadership and clear priorities if the organisation is to improve public services and address significa
Shetland Islands' leaders need to increase their pace and focus to deliver urgent change.
Angus Council serves its communities well, has made impressive improvements to services in recent years and benefits from effective leadership and a clear vi
The Accounts Commission has published its annual report for 2021/22.
South Lanarkshire College
Independent audit was unable to conclude that governance at South Lanarkshire College was satisfactory over the last year.
Orkney and Shetland Valuation Joint Board
A report into Orkney and Shetland Valuation Joint Board (VJB) highlights significant concerns in relation to governance and transparency.
Moray Council has made progress in some important areas to address financial stability and having plans in place to tackle poor performing services.
Scottish Canals
Flaws found in the way the public body in charge of Scotland's inland waterways recorded and valued its assets meant auditors could not give an opinion o
Scottish Environment Protection Agency
The full financial impact of a cyber-attack on Scotland's environmental agency is still not clear, and the incident remains a warning to other public sec
Falkirk Council’s leaders need to urgently make and implement big decisions about how to deliver sustainable services and make significant and necessar
Commissioner for Ethical Standards in Public Life in Scotland
Public trust in the body that investigates complaints about the behaviour of MSPs and councillors is now at risk because of serious failings in the way it is
Scottish Government
The Scottish Government needs to be more transparent about its spending in response to the Covid-19 pandemic, following a year in which its budget grew by a
NHS Highland
NHS Highland has improved its governance, leadership and culture, and has managed to reduce its spending.
Bòrd na Gàidhlig
The public body responsible for promoting Gaelic in Scotland has tackled weaknesses in its leadership and governance.
National Records of Scotland
Scotland's census has faced considerable challenges and is expected to cost £21.6 million
Public services at South Ayrshire Council perform well and residents are satisfied with the services they receive.
Crofting Commission
The body responsible for overseeing Scotland's 20,000 crofts must improve its governance and rebuild damaged relationships between its board and managers
NHS National Services Scotland
NHS National Services Scotland (NSS) used emergency procurement provisions to award PPE contracts without competition during the first wave of Covid-19.
Over the past four years, East Dunbartonshire Council has continued to improve many of its
Aberdeen City Council has made strong improvement, but needs to do more to address housing and education
The Accounts Commission has published its annual report for 2020/21.
Scottish Government
The Scottish Government overspent its 2019/20 budget by nearly £700 million responding to the Covid-19 pandemic.
Scottish Water
A subsidiary of Scottish Water may need between £47 million and £88 million in financial support due to the impact of Covid-19 on the businesses
Scottish Police Authority
The Scottish Police Authority (SPA) has improved how it operates but policing in Scotland is not financially sustainable, says the Auditor General for Scotla
NHS Tayside
NHS Tayside has improved its financial management and service performance, but risks related to its high running costs remain.
Social Security Scotland
An estimated £14.8m of a carer's benefit is thought to have been overpaid in Scotland due to error and fraud, a report by the Auditor General has s
The City of Edinburgh Council can do more to fulfil its potential and further improve the lives of citizens.
Aberdeenshire Council needs clearer vision to address underlying weaknesses