Urgent action is needed to address NHS Tayside's financial position amid ongoing changes to the make-up of its leadership team, says the Auditor General.
Caroline Gardner's fourth consecutive report on the health board notes its worsening financial position and significant challenges to meeting its financial and performance targets.
Service redesign is critical to reducing Tayside's expensive operating model and high staff costs, says Ms Gardner. But she found little evidence that the situation has improved.
Scotland's 32 councils have managed budgets well over the last year but face a difficult time ahead, says the Accounts Commission.
In its annual financial overview published today, the local authority spending watchdog says councils face a complex range of challenges and continuing pressure on finance.
Increasing demand for the wide range of services councils deliver to local communities has to be met against tightening budgets as well as uncertainty from external factors such as EU withdrawal.
The National Audit Office has published a report today on HMRC’s administration of Scottish income tax, including the final calculation of Scottish revenues for the 2016/17 tax year.
The Auditor General for Scotland, Caroline Gardner, provides additional assurance to the Scottish Parliament on the work of the NAO in this area.
Dumfries and Galloway Council has made good progress and needs to take this further to meet the challenges it is facing, says the Accounts Commission.
A report published today by the local authority watchdog contrasts with a 2009 report which identified serious weaknesses in leadership, management and services.
It now has a clear strategic direction, more effective leadership and better systems for planning, monitoring and continuous improvement.
Our report on Local government in Scotland: Financial overview 2017/18 was published in November 2018. The Tableau visualisation below illustrates councils' income, reserves and levels of debt.
The Scottish Police Authority (SPA) has made progress but concerns remain about its ability to balance its budget and meet longer term strategic objectives.
The audit of the SPA's 2017/18 accounts confirmed that there have been improvements in areas such as governance arrangements, with all board and committee papers now made publicly available.
Seven new members have also been appointed to the board to improve leadership capacity and effectiveness. And better budget monitoring has been put in place.
While some improvements have been made to the delivery of health and social care services, Integration Authorities, councils and NHS boards need to show a stronger commitment to collaborative working to achieve the real long term benefits of an integrated system.
A report for the Auditor General and the Accounts Commission notes some progress, but says the remaining challenges are significant. It finds that success will depend on long term integrated financial planning and stable and effective leadership.
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