Publication: Local government in Scotland: Financial bulletin 2021/22

January 12, 2023 by Accounts Commission

Publication cover: Local government in Scotland: Financial bulletin 2021/22

Councils across Scotland faced significant financial challenges during 2021/22 and are now entering the most difficult budget setting context seen for many years. Increasingly difficult choices about spending priorities will need to be made.

Main report

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All files

News release

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Video transcript

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File size:: 95.5 KB

Videos

Images

Sources of funding and income 2019/20 and 2021/22 — Exhibit 1

Changes in Scottish Government revenue funding in 2021/22 — Exhibit 2

Ring-fenced elements of Scottish Government revenue funding — Exhibit 3

A comparison of real-terms changes in revenue funding in local government and other Scottish Government areas — Exhibit 4

Budget gap as a proportion of net cost of services for all 32 councils in 2021/22 — Exhibit 5

Councils' savings targets compared with savings achieved in 2021/22 — Exhibit 6

Changes in councils' usable reserves during 2021/22 — Exhibit 7

The relative size and nature of councils' usable reserves — Exhibit 8

Total Covid-19 reserves as a percentage of the total general fund balance for 2021/22 — Exhibit 9

Capital expenditure analysed by sources of finance 2017/18 to 2021/22 — Exhibit 10

Budget gap as a proportion of net cost of services for all 32 councils in 2022/23 — Exhibit 11

Aggregate analysis of all 32 councils' proposed ways to meet the budget gap for 2022/23 — Exhibit 12

Changes in Scottish Government initial revenue funding from 2021/22 to 2022/23 — Exhibit 13

Real-terms Scottish Government capital funding between 2013/14 and 2022/23 — Exhibit 14

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