Accounts Commission

The Accounts Commission is the public spending watchdog for local government. We hold councils in Scotland to account and help them improve.

We operate impartially and independently of councils and of the Scottish Government and we meet and report in public.

The Commission is responsible for coordinating and facilitating scrutiny in local government.
 
The Controller of Audit is a statutory post established alongside the Commission in 1975. The Controller reports to the Commission and highlights areas of concern.
 

Read more about the Commission's role, duties and powers (PDF | 47KB).

Latest news

Inverclyde on track but has to maintain progress

Inverclyde Council has made significant improvements and needs to continue to build on those strengths for the future, says the Accounts Commission. A report published today, the first of...

Meeting Dates

  • 09Feb
  • 09Mar
  • 13Apr
  • 11May
  • 08Jun
  • 10Aug
  • 14Sep
  • 12Oct
  • 09Nov
  • 07Dec

Meetings of the Accounts Commission are open to the public. As space in our meeting venue is limited, it is helpful if you can phone ahead on 0131 625 1500. Visit our page on attending meetings for more information.

Reporting our performance 2016/17

annual reportThe Commission's annual report for 2016/17 highlights the work which has been done over the past year. Find out more on the annual report page.

Our strategy and action plan 2017/22

strategy and action planOur strategy and action plan outlines our priorities for the next five years. Ronnie Hinds, Acting Chair of the Commission, blogs about the Strategy's wider focus, and how the Commission is adapting to changes in local government.

Housing benefit performance audit

housing benefitOur annual update provides a summary of the performance audit work carried out on Scottish councils' housing benefit services during the past year.

 

Commission meeting 8 June

Members of the Accounts Commission questioned Audit Scotland staff on briefings they’d prepared on Non Domestic Rates and Scotland’s new financial powers.

The Commission then agreed a performance audit report on housing benefits, and endorsed the National Scrutiny Plan, which sets out scrutiny and inspection of local government by a range of scrutiny agencies in the next twelve months.

The Commission also discussed and agreed the draft report of its performance audit on self-directed support, done in conjunction with the Auditor General, which is to be published this Autumn.

Read the meeting papers here.

Future work programme

work programmeThe Commission has refreshed its future work programme to capture key changes in local government spending and policy, and consultation with key stakeholders. It includes new Best Value audits and an update on health and social care integration.

Read more about the work programme.

Our work

The Commission's work covers a wide range of issues, including: