Accounts Commission
Accounts Commission
The Accounts Commission holds councils and other local government bodies in Scotland to account and helps them improve by reporting to the public on their performance.
We operate impartially and independently of councils and of the Scottish Government.
Read our Strategy 2021-26 which sets out our aims, the priorities we will use in fulfilling these aims, and the principles and approaches used to shape our reporting.
See our joint work programme with the Auditor General for Scotland to find out what we are planning to report on this year.
Our meetings
Download transcript of the Accounts Commission's video - RTF 42Kb
Commission member Nichola Brown talks about the May 2024 Accounts Commission meeting.
All meetings are recorded and can be obtained on request from info@audit-scotland.gov.uk.
Our latest report
Download animation transcript - RTF 103Kb
Some key facts from the Local government budgets 2024/25 briefing.
Latest news
Scotland’s councils face severe challenges to balance the books
Scotland’s councils faced a collective gap of up to £585 million between the money needed to deliver services and the money available when setting their budgets this year. This is estimated…
Falkirk Council improving, but faces significant financial challenge
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.In a new report, the Accounts Commission…
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Accounts Commission
What we do
Download the Commission's role, duties and powers (PDF | 47KB)
Find out more about each of the areas below:
Who we engage with
The public in general are our principal stakeholder but we engage with a wide range of others.
Who we engage with:
- Audit Scotland
- Auditor General
- Citizens
- Parliament and Government: Government ministers, MSPs, Parliament committees
- Local government: councils, joint boards, COSLA, SLGP, SOLACE, Improvement Service
- Councils' community planning partners: public, private and third sectors, local communities
- Other stakeholders: Equalities and Human Rights Commission, other UK audit and scrutiny bodies, professional bodies, trade unions
- Press and broadcasting media
- Scrutiny partners
- Private sector audit firms
