Tayside Fire and Rescue service has a strong focus on prevention, as reflected in decreases in the numbers of fires and fire casualties. The service has many of the essential elements of Best Value. The board should develop its strategic governance role, with more effective scrutiny and challenge and a clearer role in shaping strategy and prioritising use of resources.

Dumfries & Galloway Fire and Rescue provides an effective service. It uses the principles of risk management well and is making progress in developing a culture of continuous improvement. Dumfries and Galloway Council needs to ensure that councillors overseeing the service have sufficient skills, so they can put in place stronger scrutiny and challenge of the service to ensure Best Value.

Fife Fire and Rescue provides an effective service. It has a clear vision based on preventative work, as reflected in reduced numbers of fires and casualties, and the service works well with other organisations. It now needs to put in place better strategic management and show that it is demonstrating value for money and fully considering all options for savings. The council needs to ensure that councillors’ scrutiny of the service is more effective.

The Accounts Commission has requested a report from the Controller of Audit into issues relating to the retirement arrangements of the chief fire officer. The Commission has asked the Controller for further audit work and to report back.

The statutory report considered at yesterday's Accounts Commission meeting is a public document. It includes the annual audit report from PriceWaterhouseCoopers and can be viewed on the Commission's meeting papers page.

Scotland has made good progress in reducing the numbers of people affected by heart disease, including reducing deaths, and the NHS (National Health Service) could save at least £4 million a year by making cardiology services more efficient.

Scotland’s councils and NHS (National Health Service) boards must improve the planning and organisation of social care. Councils spend £3 billion a year on these services, which are vital for many people.

There is an urgent need for Highlands and Islands Fire and Rescue to establish an effective and sustainable service model which reflects the needs of the area.

Grampian Fire and Rescue provides an effective and relatively low cost emergency response service. It is well managed, with a strong focus on the health and safety of its workforce, but there is scope to focus more on prevention to reduce fire casualties.

The Accounts Commission says Scottish local authorities have coped well with financial pressures but continue to face tough challenges from reducing budgets and growing demands for services.

Chair of the Accounts Commission, John Baillie, said:

“I recognise the scale of the task facing local authorities and welcome the progress they have made in recent years. Challenge and change is not new for local government, but the current pressures on finances from reducing budgets and growing demands for services are substantial.

Planning for the Glasgow 2014 Commonwealth Games is on track but there are risks to particular projects. The organisers are managing these but are unable to completely eliminate them.

An Audit Scotland report published today, Progress report 2: planning for the delivery of the XXth Commonwealth Games 2014, says that the main organisers (Commonwealth Games Scotland, the Scottish Government, Glasgow City Council and Glasgow 2014 Ltd) are committed to delivering the Games to the required standard within the approved £524 million budget.