Accounts Commission Annual Report 2022/23

Annual Report
Accounts Commission

Annual report 2022/23


Download the full annual report

Chair's foreword

Local government is operating in the most challenging landscape we’ve ever seen.

In this context, our work in providing independent assurance and scrutiny to communities, the Scottish Parliament and Scottish Government, is more important than ever. Throughout our reporting we highlight examples of good practice, identify areas of under-performance, highlighting how improvements can be made.

On behalf of all members of the Accounts Commission I would like to thank colleagues from across Audit Scotland, alongside staff from our appointed auditors, for their professionalism and ongoing commitment to supporting our work.

Tim McKay, Deputy Chair of the Accounts Commission

Download our report for full statement and Audit Scotland's Annual Report for financial statements.

Tim McKay

Who we are

The Accounts Commission reports in public on how your council and other local government bodies are performing, helping improve the services we all use. We are independent from councils and the Scottish Government.

Our work includes:

  • securing and acting upon the external audit of Scotland's councils, Integration Joint Boards (IJBs) and other joint boards and committees
  • assessing the performance of councils in relation to Best Value and community planning
  • carrying out national performance audits and related work to help councils and IJBs improve their services
  • requiring councils to publish information to help the public assess their performance.

Our impact

This year's reporting on Best Value showed progress councils have made against our four priorities.

Both our annual audit work and Best Value reporting is helping deliver improvements across councils.

You can find our reports and related outputs on our website.

In September 2021 we published our Strategy for 2021-26, setting out our priorities for the next five years, alongside the principles used to shape our reporting. We will continue to use our statutory powers to shine a spotlight on inequalities, funding and the financial sustainability of local government, recovery from the pandemic and local government's relationship with its communities.

As part of our joint dynamic work programme, we published: 2 briefings, 8 blogs, 3 Best Value reports, 3 national reports, 2 overview reports, 1 performance audit.

Reporting on individual bodies

Councils have a duty to demonstrate Best Value  - essentially continuous improvement in how they deliver services and use public money. Over the past six years the Commission has received a BVAR on all 32 councils.

In our final year of Best Value reporting, we reported on three individual councils:

Read more about our year in the Accounts Commission Annual Report, June 2023 bulletin.