A report published by the Controller of Audit presents the findings of a review of the performance of DLOs and DSOs in Scotland in the financial year 1998/99. It follows a similar report published in September 1998. The review indicates that significant improvements have been made by councils in deficit, with the total deficit across councils falling from £15 million to £4 million. Total surpluses went from £32 million to £42 million in the same period.