Whether it is considering imposing a legal duty on local authorities to compile and maintain a record of common good assets

The Scottish Government is not considering a legal duty on local authorities to compile and maintain a record of common good assets. Guidance issued by the Local Authority Scotland Accounts Advisory Committee (LASAAC) makes a clear requirement for local authorities to have in place Common Good Asset Registers. Audit Scotland reported that local authorities have generally taken reasonable steps to comply with the guidance. Audit Scotland will continue to monitor progress as part of their annual audit process.