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.