Publications

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.

Annual audit plan for 2022/23

Glasgow City Council, trade unions and others are urged to maintain the pace in implementing a new system aimed at ensuring employees are paid equally in the