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Responding to Covid-19 has increased the pace at which Scotland's 32 councils are delivering services through digital technology. Greater collaboration, use of shared expertise, citizen engagement and strategic planning are needed, however, to fully realise the potential of digital technology.

A report from the Accounts Commission says councils are at different stages of digital transformation. The long-term focus should now be on how digital technology can provide better opportunities and services for people across Scotland, with citizens placed at the heart of this process.

We have created this guide to highlight things that leadership teams, senior officers and elected members should consider putti

The Scottish Government overspent its 2019/20 budget by nearly £700 million responding to the Covid-19 pandemic.

Net spending for the year across the government's consolidated accounts was £39,385 million - £669 million more than budget. The overspend was because of accounting for two large business support schemes agreed in March that cost £912 million. The audit opinion on the accounts was unqualified.

A subsidiary of Scottish Water may need between £47 million and £88 million in financial support due to the impact of Covid-19 on the businesses it serves.

Scottish Water Business Stream (SWBS), set up in 2008, supplies water and waste-water services to businesses throughout Scotland and parts of England.

The Auditor General for Scotland says:

The Scottish Police Authority (SPA) has improved how it operates but policing in Scotland is not financially sustainable, says the Auditor General for Scotland.

Leadership of the SPA and Police Scotland has stabilised, and the authority has made progress in financial planning and management, as well as in its business support and governance functions.

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NHS Tayside has improved its financial management and service performance, but risks related to its high running costs remain.

The health board has improved waiting times for some services and made recurring savings of more than £14 million in 2019/20. The Auditor General says NHS Tayside has also made positive moves to improve mental health services after a highly critical independent report, and needs to continue to show progress.

An estimated £14.8m of a carer's benefit is thought to have been overpaid in Scotland due to error and fraud, a report by the Auditor General has shown.

The Department for Work and Pensions calculated that 5.2 per cent of the £284 million paid out in Carer's Allowance in 2019/20 related to estimated error and fraud, which led to auditors qualifying Social Security Scotland's accounts.

The City of Edinburgh Council can do more to fulfil its potential and further improve the lives of citizens.

Over the last four years many services provided by the City of Edinburgh Council have improved, its finances have been well-managed and ambitious strategies to improve the lives of local people and the economy have been agreed.

In a report published today the Accounts Commission says, however, that since 2016 there has been mixed progress at a strategic level, across community engagement and continuous improvement.;

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