Publications

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.

About the report This report is a joint piece of work between the public audit offices of the four UK nations &

Accessing adult mental health services in Scotland remains slow and complicated for many people.

Scotland’s colleges are vital to learners and local communities.

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