Best Value Assurance Report

Concerns raised by Accounts Commission

Audit Scotland has expressed serious concerns about how Comhairle nan Eilean Siar (CNES) is delivering on its commitment to provide best value for the people of the Western Isles.


The verdict was delivered in the Accounts Commission’s Best Value Assurance Report, the latest in a series of similar assessments running between 2006 and 2014.

The Auditors described the enormous challenges the Comhairle faces, but expressed disappointment that the positive momentum and improvements reported in 2014 had not been maintained.

The Report recognised the enormity of the task ahead, stating: “The Comhairle faces complex challenges: the largest real terms funding decrease of Scottish local authorities; depopulation; poor housing availability; and the most severe fuel poverty in Scotland. This places significant pressures on recruiting staff, particularly in critical areas such as social care.’

The Report highlighted a failure of senior leadership, saying: “Given the significant financial challenges ahead for the Comhairle, we are therefore seriously concerned that we need to again underline the crucial need for elected members to fulfil their leadership responsibilities in providing clear coherent strategic priorities and direction and thus deliver planned savings and improvements.’ The Auditors went on to detail the requirement for suitable support, adding: “We also emphasise the need for members to be supported in their responsibilities by effective training and development, including on their equalities obligations.”

Audit Scotland commended the Comhairle as a strong advocate for the Western Isles, highlighting positive partnership working and good community relations, as well as sound performance in education, local economic support and its apprenticeship programme.

The Comhairle has said it welcomes the newly published report, accepts its recommendations and will be implementing an Action Plan.

A spokesperson for CNES said: “The Comhairle is pleased that there is acknowledgement of the many successful initiatives underway and our good practice in areas such as community engagement, supporting the local economy and, importantly, being a strong advocate for the Islands. Our good collaboration  with our partners to bring improvements to the Islands is fundamental to how we work and we welcome its recognition by Audit Scotland.

“The Comhairle knows well and fully accepts the challenges that it continues to face, particularly in the light of the financial situation facing local government.  The need to increase the pace of change and develop our policies and strategies for achieving improvement are heavily influenced by the challenges of finance, workforce and leadership capacity.  The risks associated with depopulation remains a concern for the Comhairle and we will continue to work with our partners to address these through all our strategic work.”

The Comhairle’s Leader Cllr Paul Steele said; “The Comhairle is committed to transparency and accountability in all we do and welcomes this report as an important contribution to that commitment. The report identifies many of the key strengths of the Comhairle and describes some of the challenges we face. We agree with Audit Scotland on the importance of clear and strategic policy, long term financial planning and the Comhairle calls on the Scottish Government, once again, to implement a multi-year settlement which will allow for greater security for Councils to plan and deliver improvements and change. We have campaigned vigorously against the cuts which all local authorities but particularly the Comhairle, have had to endure in recent years. No-one recognises more than the Comhairle the challenges of depopulation, providing social care and tackling fuel poverty. We note the findings of the Accounts Commission and remain committed to working for our communities in a challenging financial climate exacerbated by COVID and Brexit.”

William Moyes, Chair of the Accounts Commission, said: “The Comhairle must urgently develop a prioritised action plan to address the serious issues it faces. It already has some of the elements it needs to make fundamental changes; it has an ambitious vision for the future and works well with communities and other partners. But without clear strategic direction and leadership from its councillors, supported effectively by officers, as well as crucial effective financial and capital planning, it remains uncertain whether the Comhairle can achieve the improvements it needs to make.”

The detailed audit work for the Report was undertaken before the local elections in May.

The full report is available to view on the Audit Scotland website.

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