Publication: How councils work - Safeguarding public money: are you getting it right?

by Accounts Commission

Systems to prevent public money being lost to mistakes and fraud in Scotland's councils may be becoming strained, says Scotland’s public spending watchdog for local government.

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How councils work

How councils work reports

Our ‘how councils work’ series of reports aims to stimulate change and provide practical support to help councils continue improving their performance. Read the other reports in this series.

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  • Internal control components
    Internal control components
  • Risk management aspects
    Risk management aspects
  • Internal controls
    Internal controls
  • Types of internal auditing work
    Types of internal auditing work