Do you want to help local government improve and make a difference across our communities? Up to three new Accounts Commission members are being recruited - applications have just opened. Find out why current members value the role so much: bit.ly/Accounts_Commission_Members_2026

Inverclyde Council delivers a range of highly performing services. It involves local communities in decisions about how money is spent and redesigning services. It must now be more ambitious with plans to address an £11 million funding gap. New report: bit.ly/Best_Value_Inverclyde_Council_2026

Significant ongoing delays in signing off Clackmannanshire Council’s audited annual accounts mean its leaders are making major decisions about the future without fully understanding its financial position.

The Scottish Government records it invests over £3bn in the post-school education and skills sector annually. It wants to reform this sector, but progress is slow. Stronger links are needed with plans across areas like economic transformation and climate change: bit.ly/post-school_...

Alongside our annual report and accounts for 2025/26, we've also published our annual performance reports on Quality of public audit in Scotland, Correspondence and whistleblowing, and Audit quality. You can read and download all four on our website: bit.ly/Audit_Scotland_Annual_Report_2025_2026

Audit Scotland oversees the audits of nearly £70 billion in public spending every year. Read more about how our new Code of Audit Practice is helping shape the future of public audit in Scotland: bit.ly/Code_of_Audit_Practice_2026

Audit Scotland’s year in numbers 📊 In 2025/26, we audited almost £60bn in public spending. • 253 public sector accounts audited. • 17 national performance audits published. • 9 Best Value in local government reports published. Our annual report: bit.ly/Audit_Scotland_Annual_Report_2025_2026

Financial pressures will continue to grow unless councils stop, reduce or significantly redesign services. The Accounts Commission's new report highlights a significant budget gap facing councils as funding fails to keep up with rising costs and demand. Read it here: bit.ly/LG_budgets_2... 1/2

Leadership at Angus Council is strong and the council is focused on improvement. It collaborates and engages well with partners and its communities. But there are difficult choices ahead as the council faces a £24.5 million budget gap. New report here: bit.ly/Angus_Council 1/3

Progress has been made in cutting the criminal courts backlog and modernising justice services in Scotland. But a rise in serious cases has put pressure on the justice system and increased the need for reform. Find the Auditor General's new report here: https://bit.ly/criminal_courts_backlog

Scotland’s councils need to be more ambitious as they change how they work and deliver services, to match the challenges ahead. Financial pressures are growing and demand continues to rise. More in the video below, and find the Accounts Commission's report here: bit.ly/Delivering_f...

We're now in the pre-election period. Our social media activity is restricted until after the Scottish Parliament election on Thursday 7 May 2026.

Aberdeenshire Council is well-run and many services are improving. But the council needs to address a budget gap of £81 million over the coming years. This requires continued collaboration between councillors and senior leaders. Our new report: bit.ly/Aberdeenshir...

Urgent action is needed by Shetland Islands Council as it faces a significant budget gap. Council services are strong and there have been improvements in how the council is run. But it can't rely on reserves to balance its budget. Change is needed: https://bit.ly/Shetland_Islands

Difficult decisions are urgently needed about how health and social care services are delivered and where to redesign, reduce or discontinue services. The cost of delivering these services, and demand for them, are rising faster than available funding: bit.ly/IJBs_2024-25

Demand for council services and costs are rising faster than available funding. Councils are at risk of becoming financially unsustainable. This is impacting services. They must fundamentally rethink how they operate and deliver services: https://bit.ly/LG_finances_2425

Since the reform of policing in Scotland in 2013 a lot has been achieved. The service is well managed and led. But there's more to do, especially around workforce planning and management. Full details in the Auditor General's joint report with HMICS: https://bit.ly/Policing_BV

North Lanarkshire Council has strong foundations for the future as it faces a growing budget gap. It’s focused on improving residents’ lives, investing in the local economy and working with partner organisations. But there are clear challenges ahead: https://bit.ly/North_Lan_Council

Delayed discharges affect people’s physical and mental health. In 2024/25 people medically ready to leave spent 720,000 unnecessary days in hospital. The Scottish Government and partners must improve how they evaluate initiatives to tackle delayed discharges: https://bit.ly/delayed_discharges

Give yourself the best possible beginning to your career by joining our school or college leaver programme. Find out more and apply by 18 January 2026: bit.ly/School_or_College_Leaver_Programme

There are unacceptable weaknesses in Historic Environment Scotland’s governance arrangements. It operated for almost six months without a Chief Executive or Accountable Officer, and a substitute should have been appointed by the Scottish Government. Full report: bit.ly/HES_2024_25

This time round the Scottish Government must deliver on its NHS reform plans. Despite having more staff and money, the health service remains financially unsustainable. And a lot of government ambitions are longstanding and yet to be delivered: bit.ly/NHS_Scotland...

All Scottish councils must learn from the immediate and ongoing impacts of a significant cyber-attack on Comhairle nan Eilean Siar. The council took swift action following the 2023 attack, but its business continuity plans hadn’t fully anticipated the scale of it: bit.ly/Comhairle_nan_Eilean_Siar

NHS Tayside’s mental health services still face significant issues, impacting patients, their families and staff. Despite some progress there hasn’t been significant change. A lack of clarity and complex governance are impeding the changes needed: bit.ly/NHS_Tayside_...

Lower earnings and employment growth in Scotland compared with the rest of the UK is reducing the impact of devolved taxes. The Scottish Government expects to raise up to an additional £1.7 billion this year but Scotland’s budget is only projected to benefit by £616 million: bit.ly/devolved_taxes

The Auditor General will give evidence on his report 'Scotland's colleges 2025' at tomorrow's Public Audit Committee. The session will be broadcast on Scottish Parliament TV: bit.ly/Scottish_Parliament_TV Before then, you can read the report on our website: bit.ly/colleges_2025

🎓 Join Audit Scotland as a Graduate Trainee Auditor. We'd love to hear from you if you're ambitious and have a passion for helping improve public services in Scotland. Find out more and apply on our website by Sunday, 11 January 2026: bit.ly/Audit_Scotla...

NHS Grampian and NHS Ayrshire and Arran are financially unsustainable. Both needed large Scottish Government loans to break even in 2024/25. While not alone in finding it difficult to achieve financial balance, their situations are currently the most pressing: bit.ly/NHShealthboa...

North Ayrshire Council is a good example of how to do change and innovation well. It’s focused on improving services, reducing poverty and inequality, and proactively tackling a projected £47 million funding gap. Find the Accounts Commission's new report: bit.ly/North_Ayrshi...

Council culture and leisure services have experienced a disproportionate share of council savings measures. They're spending less on culture and leisure services, reviewing the services they offer and increasing or introducing charges. Read the Accounts Commission's report: bit.ly/culture_leis...