Audit Scotland Annual Report and Accounts - year ended 31 March 2009

Annual Report and AccountsYear ended 31 March 2009 List of Contents Page Management Commentary 1 26 Remuneration Report 29 Foreword to the Accounts 31 Statement of Accountable Officer’s Responsibilities 32 Statement on the System of Internal Control 33 Summary of Resource Outturn 34 Operating Cost Statement 35 Balance Sheet 36 Cash Flow Statement 37 Resources by Departmental aims and objectives 38 Notes to the Accounts 51 Accounts Direction 52 Report of the Auditors Management Commentary AUDIT SCOTLAND ANNUAL REPORT 2008/09 Welcome to Audit Scotland’s annual report for 2008/09. In what has been the most challenging external economic environment since Audit Scotland began, we are pleased to report some significant improvements in our performance for this year. We published more reports; we have presented at substantially more seminars and conferences than before; we are using our expertise to contribute to more external bodies and working groups; while at the same time, surveys of the views of our clients show that our work continues to have a very high standing. Audit Scotland has concluded the first round of Best Value auditing in local government. The Accounts Commission considered 31 Best Value reports on Scotland’s 32 local authorities. Audit Scotland has also taken on a leading role on behalf of the Accounts Commission in helping to reduce the overall scrutiny burden for public bodies in Scotland, including the development of a shared ...