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. From 2025 onwards 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:

• 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.
• Local government in Scotland: Spotlight. A two-part report outlining how council services have been performing across Scotland, and either a focus on a specific council service or an issue of national significance.