Report: Local government in Scotland: Financial overview 2017/18

To be published November 2018 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 and will publish in November. It will consider:

  • the 2017/18 funding settlement from the Scottish Government, councils’ budget responses and the budget pressures and constraints
  • councils’ financial performance against their 2017/18 budget
  • the funding, financial planning and performance of Integration Joint Boards
  • councils’ financial positions at 31st March 2018, including levels of reserves, debt, financial sustainability and spending on capital project
  • 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 the spring.

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