A combination of increasing costs, staffing pressures and unprecedented savings targets mean that Scotland's NHS boards are finding it difficult to balance demand for hospital care with investing in community-based services to meet future need.

Audit Scotland's annual review of the financial health and performance of the NHS in Scotland recognises there have been improvements over time, such as increasing patient safety and reducing waiting times for hospital treatment.

The Auditor General for Scotland, Caroline Gardner, has reported to the Scottish Parliament on significant issues arising from the annual audits of NHS Tayside and NHS 24.

The Auditor General has highlighted:

Angus Council needs to up the pace of change if it is to meet its £26.5million savings target, an Accounts Commission report says today.

The local government spending watchdog found that the council has made progress since 2010, setting out a clear vision, modernising its business processes and improving the leadership provided by senior managers.

The Auditor General has welcomed steps taken by the Scottish Government to strengthen transparency of public finances, but says there's more work to do as new financial powers are introduced at a time of uncertainty created by the EU referendum result.

The Scottish Budget for 2015/16 reflected new tax and borrowing powers for the first time. With further powers flowing from the Scotland Act 2016, it's increasingly important that the Scottish Parliament and the public have comprehensive, transparent and timely information on how public money is used and what has been achieved.

Social work in Scotland is at a watershed and the public and service users must be more involved in shaping future provision.

A new report by the Accounts Commission, the local government spending watchdog, says councils now spend £3.1 billion on social work providing services to many vulnerable people.

Current approaches to providing services will not be sustainable. By 2020 it is estimated that social work will need up to £667 million a year more, unless new ways of delivering services are implemented.