Implementing equal pay remains a challenge for local government in Scotland more than a decade after the process was agreed, with around £750 million spent on settling claims so far and...
Latest news
Apply to be Chair of the Accounts Commission
Would you like to play a central role in influencing and improving how councils and other public bodies address the challenges facing Scotland and help people’s lives? The Accounts...
Councils have coped to date, but further cuts are not enough to address the challenge they face
Budget reductions mean starker choices ahead for councils which will not be met simply by continuing to cut staff and services, says a new report. The Accounts Commission's annual overview...
Our work
The Commission publishes financial audits on each council in Scotland and an annual overview report on local government, as well as individual reports about council services.
Our priorities
- Encourage effective reporting of performance
- Reflect the interests of the citizen, service user and communities
- Scrutinise the changing public services landscape
- Promote good practice and innovation
Find out more about our priorities for the coming year in our strategy and annual action plan.
Latest news
Councils holding up but financial pressures continue
Scotland's 32 councils have managed budgets well over the last year but face a difficult time ahead, says the Accounts Commission. In its annual financial overview published today, the...
Improvement at Dumfries and Galloway needs to continue
Dumfries and Galloway Council has made good progress and needs to take this further to meet the challenges it is facing, says the Accounts Commission. A report published today by the local...
About us and our work
The Commission publishes financial audits on each council in Scotland and an annual overview report on local government, as well as individual reports about council services.
Our strategy and annual action plan outlines our priorities for the coming year. Read more about our strategy.
Find out more about what we do in our short video.
- RTF 43Kb Download a transcript of this video
Some of our recent work
Local government financial overview 2018/19
Our annual overview found that most of Scotland's councils are increasingly relying on money from reserves to keep up with demand for services and balance their budgets.
North Lanarkshire Best Value
We reported that the council has ambitious plans for developing the area and improving services, and it now needs to work with partners to better involve and engage with residents and staff to achieve these.
Councils' use of arm's-length organisations
Our report looked at how councils are using arm's-length external organisations in Scotland and the impact they are making.
What we do
As well as auditing all local authorities in Scotland, the Commission looks at any issues arising from those audits and how well bodies are meeting Best Value duties. Find out more about each of the areas below:
Our meetings

Next meeting: Our meeting on 9 April has been cancelled
Previous meeting: 12 December
It was the last Accounts Commission meeting of 2019.
Commission members considered a briefing on preparing for withdrawal from the European Union. This briefing considers evidence and intelligence from a wide range of Annual Audit Reports. Whilst EU withdrawal preparedness is at a reasonable level, preparing for this has diverted attention away from other areas, whilst compounding and intensifying existing pressures. The briefing is due to be published on the Audit Scotland website in December.
Other items under discussion include:
- a forward look to the Accounts Commission’s Spring 2020 Local Government Overview – the Commission approved the emerging messages for this report
- the Commission approved a draft follow up report on Early learning and childcare, due to be published in early 2020
- a report on auditing Best Value in Integration Joint Boards
- and discussed and noted an important report on the audit fees strategy
The Commission also discussed a report on Best Value statutory guidance. This is an important milestone and the Commission agreed to endorse the Scottish Government’s guidance.
The next meeting of the Accounts Commission takes place on 9 January 2020.
Interested in coming to our meetings?
Our meetings are open to the public. Find out how to attend.
Who we engage with
The public in general are our principal stakeholder but we engage with a wide range of others.

Latest reports

Form test

Accounts Commission Strategy and annual action plan 2017-22

Local government in Scotland: Performance and challenges 2017

East Dunbartonshire Council Best Value audit report

Falkirk Council: Best Value audit report
