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. Our Annual Report reports on how we have delivered on our aims.
See our joint work programme with the Auditor General for Scotland to find out what we are planning to report on this year.
Our members
The Accounts Commission is made up of 12 members, recruited through the public appointments process to serve a 4-year term.
Our members bring a wide range of experience from a variety of backgrounds.
Our meetings
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The Accounts Commission meets in public. You are welcome to observe, either in person or online. We also record the meeting for you to watch later.
The next meeting is on 12 June 2025.
Our latest report
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Mounting pressures from inflation, increasing costs and demand are exceeding the Scottish Government’s additional investment in Scotland’s councils. In 2025/26 councils received over £15 billion in government funding, with more money set to be raised from council tax and charges for some services. With communities paying more for services, their expectations are increasing.
Latest news
Failures over college climate project
Forth Valley College has improved its project management arrangements after a series of failings related to a net-zero project.The college received over £1 million of public funding between…
Communities face growing expectation gap
Mounting pressures from inflation, increasing costs and demand are exceeding the Scottish Government’s additional investment in Scotland’s councils. In 2025/26 councils received over £15…
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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
