Publications

This year's Best Value audit of Scottish councils shows a general improvement in the way services are being managed.

The Accounts Commission for Scotland has a duty under the Local Government Act 1992 to direct local authorities to publish certain information on their performa

Home care workers, or home helps, are valued highly by older people and their carers, and are at the frontline in providing the care and support which allows ma

This report by the Controller of Audit, Ronnie Hinds, into the overspend at Scottish Borders Council has found serious weaknesses in the financial management

This is a guidance note for council managers with responsibility for making decisions about the early retirement of employees from the Local Government Pension

The Accounts Commission and Audit Scotland have developed a detailed audit approach to assess the progress made by councils in implementing a Best Value approac

The strategic statement has two purposes: To provide an opportunity for the Auditor General to outline his suggestions for the direction and priorities for publ

The report assesses the level of councils' compliance with the CIPFA Code of Practice for Internal Audit in Local Government and concludes that the stand