Accounts Commission annual report 2019/20

Accounts Commission

Annual report 2019/20

This report outlines the Accounts Commission’s work in 2019/20 across Scottish local government. This includes councils, health and social care integration joint boards and performance audits on significant themes across Scotland.

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Graham Sharp. Chair of the Accounts Commission

Chair's foreword

Our 2019/20 annual report outlines our work over the last 12 months.

From our annual audit and Best Value work, looking at individual councils, to our overview reports covering the national view of local government, it’s clear it has been a time of significant change and shift…. the Covid-19 outbreak has brought new and unexpected pressures.

Graham Sharp. Chair of the Accounts Commission
Download the report for full statement

Our year

Our annual audit work in councils and other local government bodies is the foundation for all our work. Our reports help to give assurance over public spending, both in individual councils and across Scotland.

This annual report sets out the main findings from our work over the year. We report our work publicly through a range of audit outputs including: Annual audit reports, Best Value Assurance Reports, Local government overview reports, Performance audits, Briefing papers and How councils work reports.

You can find our reports and related outputs on our website.

The Accounts Commission


Equal pay image

Spotlight on equal pay

The Commission considered a Best Value Assurance Report on Glasgow City Council in August 2018. We were concerned about how the council’s liabilities over equal pay claims might affect its ability to deliver its services. We asked the Controller of Audit to report back to us on the council’s progress in resolving these claims.

City deals image

Spotlight on city region and growth deals

City region and growth deals are agreements between the UK Government, the Scottish Government, councils, and other partners. They give additional funding for cities and councils in their regions and give councils a leading role in the growth of city region economies.

Best Value Assurance Reports in individual councils

Councils have a duty to demonstrate Best Value in how they deliver services, use public money, and improve as organisations. The Commission prepares a Best Value Assurance Report (BVAR) on every council as part of a five-year cycle to review councils’ progress. We meet in public to consider these reports and decide what action to take.

Accounts Commission Members

Our members

The Accounts Commission members are appointed by Scottish ministers.

The Commission meets monthly and its meetings are open to the public.

Find out more about our members here.