Report: Local government in Scotland: Financial overview 2018/19

To be published December 2019 by Accounts Commission

Each year the Accounts Commission publishes two reports that set out a review of local government in Scotland. This first report assesses the financial position and issues for local government. It will consider:

  • the 2018/19 funding settlement from the Scottish Government, councils’ budget responses and the budget pressures and constraints
  • councils’ financial performance in 2018/19
  • the funding, financial planning and performance of Integration Joint Boards
  • councils’ financial positions at 31 March 2019, including levels of reserves, debt, financial sustainability and spending  
  • transparency of financial reporting and responsiveness to audit recommendations
  • the financial outlook and implications for medium and long-term financial planning.

A second report on the challenges facing councils and their performance will follow in April 2020.

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