Publication: Accounts Commission annual review 2024/25
Our work and impact Annual review 2024/25
Chair's welcome
Robust, independent and reliable public audit is vital for residents, service users and decision-makers.
However, we aim to do more and have focused on what is key to having an impact on the lives and outcomes of the people of Scotland and the communities they live in.
We’ve done this through:
- informing and supporting the fundamental changes that local government must make
- ensuring we add value and have a direct impact
- and talking with - and listening to - all of our stakeholders.
Jo Armstrong
Chair, Accounts Commission for Scotland
Our year in numbers
125 Annual audits
7 Reports on how well councils achieve Best Value
2 Statutory reports on areas of concern
£25.2bn Local government spending scrutinised
7 Performance audits on key public services
10 Blogs and briefings on topical issues
17 Meetings and events with local government leaders
14,000 Downloads and web views of our reports
Our reporting
Reporting in public is central to our role of holding local government to account and supporting improvement.
We report on how well councils manage and report their finances, on how well they achieve Best Value in their use of public money, and on issues of importance to people’s quality of life and the services they use and rely on.
Financial audits
We oversee the annual audit of all local government accounts in Scotland, carried out by Audit Scotland and private firms contracted on our behalf. Financial audits are the bedrock of the assurance we provide about how taxpayers’ money is managed, and they inform the areas where we want to help drive improvement.
- 32 councils
- 11 Local government pension funds
- 52 other entities including Valuation Join Boards, regional planning authorities and regional park authorities.
- 30 Integration Joint Boards (IJBs)*
Raising of concerns from accounts
Under the Local Government (Scotland) Act 1973, the Controller of Audit can report to us on matters of concern identified during audit work. In 2024/25, she issued two such reports:
Renfrewshire Council:
Dargavel Village update report: This followed up an earlier report on the council’s failings in providing adequate school accommodation.
Best Value
Councils in Scotland have a specific legal duty to take actions to achieve continuous improvement and ensure efficiency and effectiveness, known as Best Value. We assess this for each council each year alongside the financial audits.
We also publish a fuller Best Value report on each council at least once every five years.
Interactive data map:
Areas with a Best Value report are highlighted on the map.
Use the search box below to find your local authority.
Our impact
Reaching stakeholders
We want our work to address issues that are important to individuals, communities and organisations across Scotland and in all walks of life. We aim to ensure our work is as accessible and relevant as possible. To do this, we often take bespoke and varied approaches to reach our diverse stakeholders.
Video: A youth-led approach to preventative action on substance issues in Scotland.
Tackling digital exclusion: a range of specific outputs and approaches to reach the report’s diverse audiences.
Making a difference
Our work generates data, insights and analysis that can support local government improvement. We share good practice and case studies, and public bodies have told us this is one of the areas where we can add the most value.
In our reports on Scottish Borders Council and Fife Council, we said other councils could learn from actions they have taken to improve recruitment and retention of staff in key areas.
In our briefing on council budgets for 2024/25, we set out our expectations for how budget information is presented to elected members and the public.
Council budget gaps 2024/25
Councils
Source: Local government budgets 2024/25
Note: There are differences in the way councils approach and present their budget and identify budget gaps. This means that direct comparison should be taken with caution. Glasgow is a significant outlier due to their approach.
How we work
Planning our work programme
We discuss and debate current and emerging issues, and each March and September we come together with Audit Scotland colleagues to discuss and consider the key risks and current issues facing local government. We establish what we think should be the focus of our work for the coming year.
Engaging with stakeholders
We want stakeholders, including the public and councils, to trust and have confidence in our work. Only by understanding what is important to them can we deliver reports that are valued, credible and drive improvement. While we work and report independently, we engage with a wide range of stakeholders.
Note: Photos from visits to the Highlands, East Renfrewshire, and Scottish Borders, 2024/25.
