Local government statutory reports

30 April 2008 for the Accounts Commission

A report by the Controller of Audit to the Accounts Commission under Section 102(1) of the Local Government (Scotland) Act 1973.

20 June 2007 for the Accounts Commission

A report by the Controller of Audit to the Accounts Commission under Section 102(1) of the Local Government (Scotland) Act 1973.

13 November 2002 for the Accounts Commission

The Accounts Commission for Scotland has issued its findings on the progress made by Borders Council towards rectifying problems which resulted in a £3.9 million overspend in their education service last year. The Commission's findings have been published after the consideration of a progress report by the Controller of Audit, Ronnie Hinds.

8 November 2002 for the Accounts Commission

The Controller of Audit, Ronnie Hinds has issued a further follow up report on the financial management of education services at Scottish Borders Council. The report has been prepared at the request of the Accounts Commission for Scotland who considered Mr Hinds’ previous report in July 2002.

14 June 2002 for the Accounts Commission

The Accounts Commission, has considered the issues surrounding Fife Council's financial involvement with the Third Age Group. The Commission accepts the conclusions in the Controller of Audit’s report which provides assurance that grants to the Third Age Group were, in all material respects, used for the purpose intended; identifies procedural short-comings in the Council's financial and other involvement with the Third Age Group; that overall the Council's governance arrangements worked well, and highlights the need for all councils to follow the principles of the Code of Guidance on Following the Public Pound’ in their dealings with arms-length organisations.

7 June 2002 for the Accounts Commission

The Controller of Audit, Ronnie Hinds, has issued his follow up report on the financial management of education services at Scottish Borders Council. The report has been prepared at the request of the Accounts Commission for Scotland who considered Mr Hinds’ initial report in November 2001. The report will now be considered by the Accounts Commission.

3 May 2002 for the Accounts Commission

Given the level of public interest in Fife Council's financial involvement with the Third Age Group the Controller of Audit, Mr Ronnie Hinds, has prepared an independent report to the Accounts Commission. Mr Hinds' report draws on the findings of a report by the Councils' external auditors and highlights significant issues arising from the Councils dealings with the Third Age Group.

9 October 2001 for the Accounts Commission

This report by the Controller of Audit, Ronnie Hinds, into the overspend at Scottish Borders Council has found seriousweaknesses in the financial management of education services within the council.

The Accounts Commission for Scotland has issued findings following consideration of a statutory report from the Controller of Audit into the £3.9 million overspend by Scottish Borders Council and the Council's response to that report. In its findings the Commission highlights a number of high-level failings which were the root cause of the problem.

18 June 2001 for the Accounts Commission

The Accounts Commission has welcomed evidence of a significant improvement in financial management at Inverclyde Council. This report to the Commission by the Controller of Audit, Ronnie Hinds, finds that the Council is addressing the main areas of concern identified in earlier statutory reports. These included weaknesses in basic financial controls, such as bank reconciliations.

2 February 2001 for the Accounts Commission

The Controller of Audit reports to the Accounts Commission on the progress made to date by Inverclyde Council in improving its financial procedures. While good progress has been achieved key issues have yet to be fully addressed.

17 August 2000 for the Accounts Commission

Dumfries and Galloway Council followed proper tendering processes for transferring the running of its residential homes for older people to the private sector, but there were other aspects of the Council’s procedures where better practice could have been followed, according to a report by the Controller of Audit, Mr Harris Wells, to the Accounts Commission.

1 August 2000 for the Accounts Commission

The Controller of Audit comments on Inverclyde Council's formal response to statutory report 2000/02.

15 November 1999 for the Accounts Commission

This report has been produced in response to a request from the Commission following their consideration of the Controller's statutory report on the 1997/98 deficit incurred by this DLO. The audited deficit in 1997/98 for this DLO was £4.5 million. The current report from the Controller shows a much improved position in 1998/99 with the deficit reduced to £0.74 million.

5 November 1999 for the Accounts Commission

This report has been produced in response to a request from the Commission following their consideration of the Controller's statutory report on the 1997/98 deficit incurred by this DLO. The audited deficit in 1997/98 for this DLO was £1.2 million. The current report from the Controller shows a much-improved position in 1998/99 with the deficit reduced to £517,000.

30 July 1999 for the Accounts Commission

A report on the 1996/97 and 1997/98 audits of Grampian Fire Board was issued on 16 July by the Controller of Audit, Mr Robert Black. Mr Black reports on the significant financial difficulties which the Grampian Fire Board faced in its first two years, identifies the factors which gave rise to these problems and records the remedial action taken by the Board to strengthen its financial management control.

29 July 1999 for the Accounts Commission

A Statutory Report on the termination of the employment of the former Chief Executive of Shetland Islands Council, Mr Nick Reiter, is issued by the Controller of Audit, Mr Robert Black. The decision to terminate Mr Reiter's employment led to significant public expenditure in the form of compensation paid to the Chief Executive and expenses associated with the action taken by the Council. The Report describes the circumstances surrounding the decision to terminate Mr Reiter’s employment and the processes which led up to it.

29 May 1999 for the Accounts Commission

Most councils are making good progress in identifying potential problems and finding solutions for them, to ensure there is no major disruption of essential services at the Millennium. However the progress made to date by a few councils is inadequate and positive action needs to be taken by them to accelerate their preparations. These are the main findings of a Statutory Report issued by the independent Accounts Commission.