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Last updated: 7 March 2023

BB20181004

The 2017/18 audit of NHS Ayrshire and Arran SG/2018/177 laid under Section 22(5) of the Public Finance and Accountability (Scotland) Act 2000 Mental Welfare Commission for Scotland Annual Report and Accounts for year ended 31 March 2018 SG/2018/199 laid under Section 22(5) of the Public Finance and Accountability Ayrshire and Arran Health Board Annual Report and Accounts for the year ended 31 March (Scotland) Act 2000. 2018 SG/2018/176 laid under Section 22(5) of the Public Finance and Accountability (Scotland) Act 2000 National Waiting Times Centre Board (also known as the Golden Jubilee Foundation) Annual Report and Accounts for year ended 31 March 2018 SG/2018/198 laid under Section Borders Health Board Annual Report and Accounts 2017/18 SG/2018/178 laid under Section 22(5) of the Public Finance and Accountability (Scotland) Act 2000. 22(5) of the Public Finance and Accountability (Scotland) Act 2000 Fife Health Board Consolidated Annual Accounts for the year ended 31 March 2018 The 2017/18 audit of NHS Highland SG/2018/185 laid under Section 22(5) of the Public Finance SG/2018/180 laid under Section 22(5) of the Public Finance and Accountability (Scotland) Act and Accountability (Scotland) Act 2000 2000.

Official Report Meeting date: 24 October 2023

Local Government, Housing and Planning Committee 24 October 2023 [Draft]

However, it needs that level of accountability and proper local consultation on how it is spent.

Last updated: 2 May 2025

AGS work programme

The Scottish Government has also commissioned forensic analysis of FMEL's accounts to understand the costs incurred before nationalisation.

Official Report Meeting date: 8 May 2025

SPCB Supported Bodies Landscape Review Committee 08 May 2025

Do you mean the level of accountability of the public bodies to the Scottish Government, or the level of accountability of the Scottish Government to the Parliament?

Last updated: 17 November 2025

20251114_LGHP_Prebudget scrutiny 2627 letter

Barriers to reform In its 2024 Transformation in Councils report, the Accounts Commission highlighted a number of key barriers to reform.

Last updated: 21 December 2022

AS Cover with Spring Budget revision and Budget proposal

As a result Audit Scotland has to meet the accounting and disclosure requirements of International Accounting Standard 19 (IAS 19).

Last updated: 7 October 2025

COSLA

Third-sector organisations could play a key role in facilitating this process, ensuring accountability while promoting rehabilitation and reducing the risk of reoffending.

Last updated: 5 February 2024

20231206_DFM to Convener

This will also require consideration to be given to the means for support, scrutiny and accountability with regards to any new duties.

Last updated: 8 January 2024

20231213 Letter to AGS re Budget Proposal 202425

7) Please provide a detailed breakdown of what specific expenditure items are included under “other accommodation costs”, in Appendix 1. Accounts Commission 8) The SCPA would also welcome a detailed breakdown of the specific expenditure items included under “Accounts Commission members”, in Appendix 1. 2 Forecast out...

Last updated: 18 December 2023

WSDBill_DFMToConvener_6Dec23