40 years of the Accounts Commission A summary of its history 40YEARS OF THE ACCOUNTS COMMISSION Contents 1973 ..................................................................................................................................................... 4 1974 ..................................................................................................................................................... 4 1975–84 .............................................................................................................................................................. 6 1975 ..................................................................................................................................................... 6 1976 ..................................................................................................................................................... 6 1977 ..................................................................................................................................................... 7 1978 ..................................................................................................................................................... 7 1979 ..................................................................................................................................................... 7 1980 ..................................................................................................................................................... 8 1981 ..................................................................................................................................................... 8 1982 ..................................................................................................................................................... 9 1983 ...................................................................................................................................................10 1984 ...................................................................................................................................................10 1985–94 ............................................................................................................................................................11 1985 ...................................................................................................................................................11 1986 ...................................................................................................................................................11 1987 ...................................................................................................................................................12 1988 ...................................................................................................................................................13 1989 ...................................................................................................................................................13 1990 ...................................................................................................................................................14 1991 ...................................................................................................................................................15 1992 ...................................................................................................................................................16 1993 ...................................................................................................................................................17 1994 ...................................................................................................................................................17 1995–2004 ........................................................................................................................................................19 1995 ...................................................................................................................................................19 1996 ...................................................................................................................................................19 1997 ...................................................................................................................................................20 1998 ...................................................................................................................................................21 1999 ...................................................................................................................................................22 2000 ...................................................................................................................................................23 2001 ...................................................................................................................................................23 2002 ...................................................................................................................................................24 2003 ...................................................................................................................................................25 2004 ...................................................................................................................................................26 2005–15 ............................................................................................................................................................27 2005 ...................................................................................................................................................27 2006 ...................................................................................................................................................27 2007 ...................................................................................................................................................27 2008 ...................................................................................................................................................28 2009 ...................................................................................................................................................28 2010 ...................................................................................................................................................29 2011 ...................................................................................................................................................29 2012 ...................................................................................................................................................30 2013 ...................................................................................................................................................30 2014 ...................................................................................................................................................30 2015 ...................................................................................................................................................31 40 Years of the Accounts Commission Page 3 Key Our role and work Our support The policy landscape 1973 Accounts The Local Government (Scotland) Act 1973 sets out that there shall be a Commission Commission for Local Authority Accounts in Scotland. This assumes established responsibility for the external audit of local authorities and associated public Oct bodies. The Commission is to comprise between 9 and 12 members. George Younger, Parliamentary Under-secretary of State for Scotland, said members would be appointed, “….probably not from people at present involved in local authority audit… We should like the Commission to have a blend of accountancy skill and local government experience”. 1974 Minority Labour A minority Labour Government under Harold Wilson is elected on 28 Government elected February. William Ross is appointed in March as Secretary of State for Scotland. Feb Accounts The Commission for Local Authority Accounts in Scotland is established. Commission established Apr First Commission Rt Hon Tom Fraser is appointed chair. chair appointed Apr First meeting of the The first meeting of the Commission for Local Authority Accounts in Scotland Commission is held in September in Croythorn House Edinburgh, Ravelston Terrace. This Sep building was converted to flats in 2005. In November the Commission discusses where its office should be located. Labour Government A Labour Government under Harold Wilson is elected on 10 October. elected Oct Page 4 40 Years of the Accounts Commission First visit from the The Secretary of State for Scotland, William Ross, attends a meeting to Secretary of State. discuss arrangements for establishing a Controller of Audit (Controller or Creation of Controller Controller of Audit). “…there shall be a Controller of Audit who shall be Nov of Audit post appointed by the Commission after consultation with, and subject to the approval of, the Secretary of State”. A shortlist of candidates is interviewed on 12 November assessed on the following criteria: Background organisation and structure Audit practices Local government law and finance The post is offered to James Dargie.