Report: Local government in Scotland - audit scope

To be published March 2022 by Accounts Commission

Our Local government in Scotland: Financial overview 2020/21 will outline the strategic financial position across the local government sector during 2020/21, as well as identify ongoing financial challenges and those on the horizon. This year, we will again consider the significant impact of Covid-19 on each of these areas, and where possible, will summarise the incremental impact on year end outturn, balances and reserves.

We will continue to build on the work of the previous financial overview reports in setting out the trends in funding and income, identification of budget gaps, financial planning challenges, financial sustainability considerations, and use of reserves and depletion rates. New areas in the scope this year include consideration of Covid-19 specific funding streams and amounts, the timing of additional Covid-19 grant funding in 2020/21, significant reductions in fees and charges income due to Covid-19 and councils’ use of furlough and additional financial flexibilities.

Audit scope - PDF 93Kb