Publications

We’re reminded daily of the pressures and spending constraints facing local councils – increasing demand for services, a real-terms reduction in funding, com

Scotland is facing enormous challenges.

Councillors at Comhairle nan Eilean Siar must provide leadership and clear priorities if the organisation is to improve public services and address significa

Councils have a critical role in helping Scotland achieve its national climate change goals, in particular reducing CO2 emissions and adapting and transformi

Shetland Islands' leaders need to increase their pace and focus to deliver urgent change.

Annual audit plan and final audit report for 2020/21 

The overall level of identified public sector fraud and error in Scotland has fallen slightly, according to the results of a national counter-fraud exercise.

Annual audit plan for 2021/22