Local Government

Local government in Scotland

The Accounts Commission regularly reports on the finances, performance and challenges across local government.

This work during 2025 includes:

• Local government in Scotland: Financial bulletin - the financial performance of councils in 2023/24, with a look ahead to financial pressures in 2024/25 and 2025/26
• Local government in Scotland: council budgets - covering budget impacts and insight at national and local levels. Published just after the Scottish Government confirm its budget for 2025/26 and all councils setting budgets for the financial year
• Local government in Scotland: Spotlight - a two-part report outlining the performance of council services across Scotland, alongside either a focus on a specific council service or an issue of national significance.

Best value

Best Value is about ensuring good governance and effective management of resources, with a focus on improving the lives of local people. The duty of Best Value applies to all public bodies in Scotland. The Accounts Commission assesses how councils are demonstrating Best Value through:

• Annual audits: each year, auditors appointed by the Accounts Commission focus on a theme across all councils
• Statutory: the Controller of Audit prepares detailed reports on councils, with the Accounts Commission making decisions based on the work presented to them

National reports

Each year the Accounts Commission publishes a national report on a specific Best Value theme. This is based upon the detailed work carried out by auditors and the Controller of Audit.

Council performance

The Accounts Commission has a statutory duty to direct councils to publish information enabling comparisons of performance between councils. Over time this will show how well councils are improving local outcomes in partnership with other public bodies.

This helps councils improve services, giving local people a better understanding of the performance of their council. This also encourages the use of the Local Government Benchmarking Framework.

Health and Social Care

• Audit Scotland report on the financial performance of health and social care integration authorities and NHS Bodies, such as health boards, on behalf of the Auditor General and the Accounts Commission.
• In March the Accounts Commission will publish a report focused on the financial health of Integration Joint Boards.
• Later in the year, in a joint report with the Auditor General for Scotland, the focus will be on the wider performance and outcomes for communities in primary, community health and social care.

Our approach to this is outlined on our Health and social care page.