Publication: Local government in Scotland - audit scope

The Accounts Commission publishes annual reports on the performance of, and challenges faced by, councils and other local government bodies in Scotland. We are committing to producing three main reports that provide an overview of the financial and operational performance of Scotland’s 32 councils at key points throughout the year - details for 2025 can be found in the Audit Scope document.

Our reporting in 2024 included:

• Local government in Scotland: Financial bulletin. A report covering the financial performance and position of Scotland’s councils.
• Local government in Scotland: council budgets. A report covering budgetary issues both nationally and locally, published just after council budgets are set at the start of the financial year, and the decisions made by Scotland’s councils when setting their budgets.
• Benchmarking and good public performance reporting matter. A blog highlighting the importance of the Local Government Benchmarking Framework.
• Transformation in councils. A report covering how the sector is responding to key challenges facing local government.