The Controller of Audit’s statutory Best Value report describes the council as demonstrating a commitment to improving outcomes for communities, with strong leadership, sound financial management and an embedded culture of continuous improvement and community engagement. The Commission acknowledges that what has been achieved is particularly impressive, given the scale of deprivation and disadvantage facing the area.

The report is based on evidence collected in the annual audits of the council between 2022/23 and 2025/26, with the latter reported in September 2026.

Andrew Burns, deputy chair of the Accounts Commission, said: “There is a real sense of potential about East Ayrshire Council’s ambitions for the future and recognition of the quality of its leadership, community engagement and financial management. What it has already achieved is particularly impressive, especially considering one third of the local population live in some of Scotland’s most deprived areas. This adds to the challenges when delivering services.

“The council’s significant investment in services focused on prevention is notable. Once longer-term benefits can be measured, this could produce learning that others across Scotland can use. As discussions continue around public sector reform, East Ayrshire needs to harness its strengths.”

The findings confirm that the council is performing well and has maintained the strong performance reported in previous Best Value audits in 2006, 2010 and 2018.

Councillor Douglas Reid, leader of East Ayrshire Council, welcomed the report.

He said: “I am delighted that the Accounts Commission has recognised the continued commitment to improving outcomes for our communities and our focus on prevention.

“This is particularly significant considering the financial challenges we have faced year on year and will continue to face for some considerable time to come.

“The report rightly recognises our strengths in financial management and partnership working with specific mention of the strong and effective relationships between Elected Members and officers, contributing to a consistent focus on improvement, transformation and long-term sustainability”

Chief executive, Joe McLachlan, said: “This report provides strong independent validation of the hard work and commitment of our elected members, employees and partners and I want to take this opportunity to record my thanks and appreciation to all. 

“It is especially good to see our work to support financial sustainability and reduce demand on services recognised, with the Commission commenting that our experience in relation to preventative approaches ‘has the potential to provide valuable learning for councils across Scotland’.  

Importantly, the report also provides an opportunity for the Council’s own learning and continuous improvement, helping us to build on our strengths and ensuring that we continue to deliver best value services to our communities.”

Other key findings from the report include:

• Significant progress has been made in delivering transformation and prevention-focused services, with an approach that seeks to support financial sustainability and reduce demand on services.
• The council has strong and effective relationships between members and officers.
• The wider public service reform context presents both opportunities and uncertainty across Ayrshire.
• Embedding transformation within services appears to be supporting both service improvement and financial sustainability, and the council should continue to strengthen its corporate oversight of the financial and non-financial benefits being achieved.
• Asset management is a particular strength, ensuring long-term affordability and community engagement.
• The council should continue to strengthen its understanding of the impact of the evolving workforce arrangements.

The report and the findings will be presented to a meeting of the council in the new year.