The Accounts Commission for Scotland says councils and services are improving. But the scale of the budget challenge they face means councils need to take urgent action. It is essential that they continue to develop and implement plans to cope with the tough times ahead, including thinking radically about service design and delivery.

The local government annual overview report looks at how councils performed in 2009, how they plan and deliver services and how they use resources. It also highlights a number of areas where auditors say more action is needed.

Scotland’s public sector is continuing to find more efficient ways of delivering services, and its reported efficiency savings in 2008/09 exceeded the Scottish Government target by more than half.

However, an Audit Scotland report Improving public sector efficiency, says Scottish public bodies are facing the greatest financial challenge since devolution, and planning for two per cent savings will not be enough for the future.

The National Health Service (NHS) in Scotland has made big changes in how it manages waiting lists since 2008 and these have made the system fairer for patients. The NHS has done well to implement these complex new arrangements.

The Accounts Commission has published its findings on West Dunbartonshire Council, following its consideration of the latest update report from Audit Scotland on the council’s progress in meeting its Best Value duties to local people.

Looking at progress since July 2009, the Commission welcomes some positive steps taken by the council. However it also says the council has made insufficient progress on many of the areas identified in 2006 as priorities for immediate improvement and its financial situation is also concerning.

In recent years, the National Health Service (NHS) in Scotland has significantly reduced the length of time people are waiting to receive orthopaedic procedures such as hip replacements and knee operations. Over 95% of patients are now treated within 26 weeks of referral, compared to only 66% in 2003. But there is scope to make savings by working more efficiently.

Dundee City Council still needs to embed a culture of continuous improvement throughout its business and increase the pace of change. However services are generally getting better and there is evidence that citizens are more satisfied with the council’s overall performance.

The findings follow the Accounts Commission’s consideration of the Best Value 2 pathfinder audit report compiled by Audit Scotland. Dundee City Council is one of five local authorities that are part of the pathfinder process and this is the first of these reports to be published.

Services in East Ayrshire are performing well overall and partnership working within the council area is highly effective. However, improvement is still needed in some important areas.

The findings follow the Accounts Commission’s consideration of the Best Value 2 pathfinder audit report compiled by Audit Scotland. East Ayrshire Council is one of five local authorities that are part of the pathfinder process and this is the second pathfinder report to be published.

Northern Constabulary and the Northern Joint Police Board have established many of the key elements of Best Value, although some areas could be further developed.

The Best Value Audit and Inspection: Northern Constabulary and Northern Joint Police Board is the second Best Value report on a Scottish police force and joint police board. It provides an overview of how both these bodies are meeting their best value duties and is a joint report from the Accounts Commission and Her Majesty’s Inspectorate of Constabulary for Scotland (HMICS).

The Accounts Commission says the council still has much to do to ensure it is organised to deliver Best Value.

Angus Council has clear ambitions for its area and is making progress with its partners towards their shared goals. Services are generally of a good quality and well regarded by the local community. Although the council consults widely with local people it needs to strengthen local involvement in community planning.

Chair of the Accounts Commission John Baillie said:

The Accounts Commission for Scotland met today to consider the latest Controller of Audit’s report on Shetland Islands Council. The Commission decided that it will hold a public hearing.

In December 2009 the Commission considered issues arising from the audit of the council’s 2008-09 accounts. Serious concerns were raised and the Commission asked for further audit work and a report on this.