Commission chairman Ian Percy said: 'A significant number of financial weaknesses have been identified in some councils and need to be improved if public confidence is to be maintained. Some councils need to devote more resources to improving their financial management and controls.'
But Professor Percy was satisfied that the backlog of delayed accounts had finally been cleared and 23 of the 32 council audits for the year to March 1999 were already completed.
From now on, councils will be required to complete audits by 30 September each year, which will mean that financial information provided by the council and auditors' reports are available at the same time, he said.
No. of frauds/irregularities149161150
Total value of frauds/irregs£545,000£458,000£979,000
Defaulters who were 818183
Source: Accounts Commission for Scotland