Reports

Most of Scotland’s 32 councils are increasingly relying on money from reserves to keep up with demand for services and balance their budgets.

Scotland’s councils are managing to improve and maintain most services. But Scottish Government funding to councils is likely to reduce in future; this,...

Scotland's 32 councils have managed budgets well over the last year but face a difficult time ahead, says the Accounts Commission.

Finding savings is now "increasingly critical" for councils dealing with ongoing reductions in funding, says the Accounts Commission. This second overview...

Councils are showing increasing signs of financial stress and face even tougher challenges ahead, says the Accounts Commission. We have identified an error in...

New councillors elected in May face major challenges and need to focus on improving long-term planning, says the Accounts Commission. This second overview...

Councils have managed their finances well but significant challenges lie ahead, says the Accounts Commission. Please note that paragraph 44 and exhibit 6 of...

Budget reductions mean starker choices ahead for councils which will not be met simply by continuing to cut staff and services, says a new report.