Collective leadership is needed to create a culture of good governance and effective management after failings at Scotland’s water regulator.

The Chief Executive of the Water Industry Commission for Scotland resigned in December 2023 after the audit of its 2022/23 accounts found unacceptable use of public funds by senior officials. The Chair of the Commission’s Board stepped down in October 2024.

The Scottish Government needs a delivery plan that clearly explains to the public how it will reform the NHS and address the pressures on services.

Despite increasing funding and staffing, the NHS in Scotland is still seeing fewer patients than before the Covid-19 pandemic.

Auditors found that:

Scottish Borders Council has been highly praised. It is continuously improving, taking innovative approaches to making savings and tackling recruitment challenges. With increased demand and less money to spend, this focus on reform is vital for all councils in Scotland.

In a new report, the Accounts Commission says the council has a clear vision for the future, reforming how it works to respond to many of the challenges it faces, including its geography and ageing population.

Public services will come under further threat if the Scottish Government does not set out and deliver a clear and costed vision for public service reform.

Spending pressures have become more acute in recent years and are forecast to grow. But ministers have continued to rely on short-term decisions to balance the books, rather than making fundamental changes to how services are delivered.