Accounts Commission
The Commission’s role is to help ensure that public money is spent properly, efficiently and effectively. It is responsible for the audit of all local authorities, police and fire and rescue joint boards and other similar public bodies. The Commission operates independently of local authorities and of the Scottish Government, and it reports in public.
Audit Scotland was created to support both the Accounts Commission and the Auditor General for Scotland in carrying out their work. Some audits are also undertaken by private firms.
More about the Commission's role, duties and powers (PDF | 24KB)Opens in new window
Membership
The Accounts Commission has between six and twelve members.
The chair, deputy chair and other members are appointed by Scottish ministers.
Commission meetings
The Commission meets approximately monthly. Its meetings are open to the public.
Work programme
The Commission's work covers a wide range of issues, including:
- reports from the Controller of Audit on matters arising from annual audits
- reports on Best Value and Community Planning
- performance audit reports, which examine value for money issues across public bodies
Accounts Commission strategy report (PDF | 202KB)Opens in new window
Download our quick guide to Audit Scotland, the Accounts Commission and the Auditor General for Scotland.
Quick Guide (PDF | 994KB)Opens in new window