Publication: Local government in Scotland: Financial overview 2020/21

March 10, 2022 by Accounts Commission

Scotland’s councils have increased reserves over the last year but must address the impacts of an overall reduction in funding and ongoing challenges caused by Covid-19.

Main report - PDF 938Kb

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Appendix supplement - PDF 213Kb Exhibit 5 - Increases in councils’ usable reserves during 2020/21 - XLS 53Kb News release - PDF 165Kb Animation transcript - RTF 49Kb Video transcript - RTF 87Kb

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Exhibit 1: Sources of funding and income, 2019/20 and 2020/21

Exhibit 3: Changes in Scottish Government revenue funding in 2020/21

Exhibit 4: A comparison of real-terms changes in revenue funding

Exhibit 5: Increases in councils' usable reserves during 2020/21

Exhibit 6: The relative size and nature of councils' usable reserves

Exhibit 7: Quarterly Local Authority Housing Completions

Exhibit 8: Capital expenditure analysed by source of finance 2016/17 to 2020/21

Exhibit 9: Investment returns based on average assets in Scottish Pension Funds 2020/21

Exhibit 10: Changes in Scottish Government initial revenue funding in 2021/22

Exhibit 11: Real terms capital funding between 2013/14 and 2021/22

Publication: Local government in Scotland: Financial overview 2020/21

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Key facts from our report

William Moyes talks about the report

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