Edinburgh City Council spent �46m on external organisations

Scotland's councils last year provided about �220m to outside bodies to help deliver council-related services.

But no council has fully met funding guidelines, an Accounts Commission report has revealed.

It called for a register of council funding of outside bodies and a policy on the free or subsidised use of council property by these bodies.

Local authorities use external bodies to help deliver council-related services such as leisure management.

Total spending on "arms length and external organisations" ranged from less than �1m in East Dunbartonshire to �46m for Edinburgh, according to the report.

There are examples of good practice but we are concerned that no council fully complied with the guidance Keith Geddes Accounts Commission

The capital alone accounted for one fifth of all Scottish councils' spending on outside bodies.

The report, Following the Public Pound, said that councils needed to have better information about their support for these bodies, the intended benefits and what was obtained for the money provided.

It said nine councils showed a high level of compliance and 18, including Edinburgh City Council, showed "moderate" compliance.

Five councils - East Dunbartonshire, Midlothian, Orkney, Shetland and South Ayrshire - showed a low level of compliance and had "some way to go", said the report.

It concluded that Scottish councils did not have a systematic approach to dealing with these bodies and called for improvements in their financial and performance monitoring.

'Robust systems'

Accounts Commission member Keith Geddes said: "Councils are increasingly funding external organisations to provide services in important areas such as social work and leisure.

"There are examples of good practice but we are concerned that no council fully complied with the guidance."

A spokesman for local government organisation Cosla admitted that there was room for improvement in monitoring.

But he claimed that every pound that left a council had been in line with council objectives.

He said the fact that �220m, going to 14,000 organisations, was accounted for proved that robust systems were in place.