Publications

Annual audit plan for 2022/23

Annual audit plan, Best Value thematic work and final audit report for 2022/23

South Ayrshire Council manages its money well and some services are improving, but the pace of change has been too slow.

Each year the Accounts Commission identifies a theme for BV work to be undertaken as part of the local audit in all councils.

Annual audit plan and final audit report for 2022/23

Best Value matters more than ever.

Twenty years of auditing Best Value and next steps for Best Value reporting in Scottish councils.

Each year the Accounts Commission identifies a theme for BV work to be undertaken as part of the local audit in all councils.