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  1. /publications/best-value-assurance-report-orkney-islands-council

    Best Value Assurance Report: Orkney Islands Council

    Orkney Islands Council has made significant progress in recent years and needs to build on this for the future, says the Accounts Commission.

  2. /publications/the-201617-audit-of-the-scottish-police-authority

    The 2016/17 audit of the Scottish Police Authority

    A series of governance failings and the poor use of public money at the Scottish Police Authority are unacceptable, says the Auditor General.

  3. /publications/the-201617-audit-of-the-scottish-governments-non-domestic-rating-account

    The 2016/17 audit of the Scottish Government's Non-Domestic Rating Account

    The Scottish Government needs to increase the transparency of its financial reporting on non-domestic rates, says the Auditor General.

  4. /publications/audit-quality-framework

    Audit Quality Framework

    This Framework describes Audit Scotland's approach to achieving world-class audit quality across all audit work.

  5. /publications/carbon-scrutiny-board-annual-report-201617

    Carbon Scrutiny Board annual report 2016/17

    This reports sets out our carbon emissions for 2016/17.

  6. /publications/local-government-in-scotland-financial-overview-201617

    Local government in Scotland: Financial overview 2016/17

     Data about councils' financesOur interactive Tableau visualisation illustrates councils' income, reserves and revenue costs of general fund borrowing. Local…

  7. /publications/best-value-assurance-report-west-lothian-council

    Best Value Assurance Report: West Lothian Council

    West Lothian Council has maintained its strong performance but councillors need to play a more active role in the face of a £73.5m funding gap, says the Accounts Commission.

  8. /publications/east-dunbartonshire-council-best-value-follow-up-audit-2017

    East Dunbartonshire Council Best Value follow-up audit 2017

    East Dunbartonshire Council has responded positively to previous concerns but needs to maintain momentum, says the Accounts Commission.

  9. /publications/best-value-assurance-report-east-renfrewshire-council

    Best Value Assurance Report: East Renfrewshire Council

    East Renfrewshire remains a high-performing council but its councillors need to be more prominent in dealing with tough challenges ahead, says the Accounts Commission.

  10. /publications/nhs-in-scotland-2017

    NHS in Scotland 2017

    NHS in Scotland dataOur interactive Tableau visualisation illustrates some of the data from our report including expenditure, cost pressures, demand for NHS services, overall…