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  1. /publications/administration-of-scottish-income-tax-202223

    Administration of Scottish income tax 2022/23

    The National Audit Office (NAO) has published a report today on HMRC's administration of Scottish income tax, including the final calculation of Scottish revenues for the 2021…

  2. /publications/how-the-accounts-commission-holds-local-government-to-account

    How the Accounts Commission holds local government to account

    From the performance of your local council to a wide range of nationwide services and broader issues such as climate change, the Accounts Commission reports in public on the…

  3. /publications/the-202223-audit-of-renfrewshire-council-dargavel-village

    The 2022/23 audit of Renfrewshire Council: Dargavel Village

    Renfrewshire Council faces significant challenges in rebuilding the trust of local people, following failings in providing school accommodation for Dargavel Village that will cost…

  4. /publications/local-government-in-scotland-financial-bulletin-202223

    Local government in Scotland: Financial bulletin 2022/23

    Financial pressures push councils to make hard decisions about service cutsFrank discussions are needed with local communities about the future of council services. Difficult…

  5. /publications/best-value-dumfries-and-galloway-council

    Best Value: Dumfries and Galloway Council

    Dumfries and Galloway Council has strong leadership and sound financial management. It now needs to deliver its plans to reform local services, keeping residents better informed…

  6. /publications/the-202223-audit-of-the-water-industry-commission-for-scotland

    The 2022/23 audit of the Water Industry Commission for Scotland

    Auditors have found unacceptable use of public funds by senior officials at the Water Industry Commission for Scotland.

  7. /publications/a-renewed-focus-on-the-sustainability-of-social-care

    A renewed focus on the sustainability of social care

    At their best, social care services enable people to not just live the life they choose, but to thrive. The services provided by councils, private and third sector organisations,…

  8. /publications/the-202223-audit-of-the-scottish-prison-service

    The 2022/23 audit of the Scottish Prison Service

    Scotland’s prison system is facing considerable risks, including the poor performance of the company that transports prisoners to and from custody.

  9. /publications/accounts-commission-strategy-2021-26-2023-update

    Accounts Commission Strategy 2021-26: 2023 update

    The Accounts Commission has published an update on its strategic priorities for 2021-26.

  10. /publications/audit-scotland-biodiversity-duty-report

    Audit Scotland biodiversity duty report

    The Nature Conservation (Scotland) Act 2004 sets out that all public bodies in Scotland have a duty to further the conservation of biodiversity when carrying out their…