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Delivering for the future
Scotland’s councils need greater ambition to redesign services, with financial pressures growing and demand continuing to rise.
Comhairle nan Eilean Siar annual audit 2024/25
Annual audit plan and Best Value thematic work for 2024/25.
Best Value: Aberdeenshire Council
Continued collaboration is needed at Aberdeenshire Council to address an £81 million budget gap over the coming years.
Best Value: Shetland Islands Council
Urgent action is needed by Shetland Islands Council to address a £134.3 million projected budget gap by 2029/30.
Best Value in policing: Joint Best Value audit of policing in Scotland
Policing in Scotland is well managed and led, but more needs to be done to reform the service and make the best use of its resources.
Best Value: North Lanarkshire Council
North Lanarkshire Council is focused on improving its residents’ lives and has strong foundations to make the major changes it needs to tackle tightening fin
Best Value: North Ayrshire Council
North Ayrshire Council ‘thinks big’ as it looks to the future, with a focus on improving services, reducing poverty and inequality, and proactively tackling
Delivering for the future: Responding to the workforce challenge
Scotland’s councils urgently need to make progress with workforce plans if they are to protect services and financial sustainability.




