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.