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
- RTF 99Kb Download transcript of the Accounts Commission's video
Commission member Nichola Brown talks about the March 2024 Accounts Commission meeting.
All meetings are recorded and can be obtained on request from info@audit-scotland.gov.uk.
Our latest report
- RTF 44Kb Download animation transcript.
Some key facts from the Controller of Audit report: Moray Council
Latest news
Andrew Burns appointed Deputy Chair of Accounts Commission
Andrew has extensive leadership and management experience across the private, public and voluntary sectors. He has served on the Commission since 2018, is a former Leader of City of…
Moray Council failing to make sufficient progress
Moray Council must accelerate plans to transform how it works and delivers services, demonstrating it can sustain the pace and momentum to change.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:
Annual audit reports
Auditing the accounts of all councils in Scotland
Best Value reports
Reporting on councils' duty of continuous improvement
Local government overview
Reporting on local government's financial and overall performance
Performance audit reports
Auditing the efficiency and effectiveness of services
Statutory reports
Highlighting issues found in a council's annual audit
Housing benefit audit
Reporting on councils' benefit services
Council performance reporting
Specifying what performance information councils must publish
Local government scrutiny
Working with other bodies to improve the scrutiny of councils
How councils work reports
Providing practical support to help improvement in local government
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