Accounts Commission for Scotland
Since the introduction of the Public Accountability (Scotland) Act 2000 the Accounts Commission's staff were transferred to Audit Scotland.  Since April 2000 the Accounts Commission due to the Public Accountability (Scotland) Act 2000 has not been empowered to incur costs. It is now just a Board which is serviced by Audit Scotland. Its costs are recovered through charges to audited bodies namely Local Authorities by Audit Scotland.