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 next meeting

Commission members

Our next meeting takes place on 8 August 2024.


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

Our latest report

  Download animation transcript - RTF 103Kb 

Some key facts from the Local government budgets 2024/25 briefing.

Find more of our latest reports here

Latest news

New Accounts Commission Secretary appointed

Sarah Watters has been appointed Secretary to the Accounts Commission, supporting the Commission in its scrutiny of and independent reporting on local government.Sarah has significant…

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…

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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