Report: Covid-19: Balancing the budget in councils

December 21, 2020 by Audit Scotland

This guide has been prepared by Audit Scotland’s Professional Support in response to auditor enquiries. It is part of Audit Scotland’s series of publications on Covid-19-related matters. It sets out the key features related to the requirement for councils to balance their budgets. It also sets out what steps a council may take if it cannot balance its budget.

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