Publication: Local government in Scotland: Financial bulletin 2021/22

by Accounts Commission

Councils across Scotland faced significant financial challenges during 2021/22 and are now entering the most difficult budget setting context seen for many years. Increasingly difficult choices about spending priorities will need to be made.

pdf publication download Main report
File type:
- pdf
File size:
961.73 KB

All files

  • pdf publication download News release
    File type:
    - pdf
    File size:
    126.23 KB
  • rtf publication download Video transcript
    File type:
    - rtf
    File size:
    95.5 KB

Videos

William Moyes, Chair of the Accounts Commission, talks about the report

A transcript of this video is available with other files on this page.

Images

  • Sources of funding and income 2019/20 and 2021/22
    Exhibit 1
  • Changes in Scottish Government revenue funding in 2021/22
    Exhibit 2
  • Ring-fenced elements of Scottish Government revenue funding
    Exhibit 3
  • A comparison of real-terms changes in revenue funding in local government and other Scottish Government areas
    Exhibit 4
  • Budget gap as a proportion of net cost of services for all 32 councils in 2021/22
    Exhibit 5
  • Councils' savings targets compared with savings achieved in 2021/22
    Exhibit 6
  • Changes in councils' usable reserves during 2021/22
    Exhibit 7
  • The relative size and nature of councils' usable reserves
    Exhibit 8
  • Total Covid-19 reserves as a percentage of the total general fund balance for 2021/22
    Exhibit 9
  • Capital expenditure analysed by sources of finance 2017/18 to 2021/22
    Exhibit 10
  • Budget gap as a proportion of net cost of services for all 32 councils in 2022/23
    Exhibit 11
  • Aggregate analysis of all 32 councils' proposed ways to meet the budget gap for 2022/23
    Exhibit 12
  • Changes in Scottish Government initial revenue funding from 2021/22 to 2022/23
    Exhibit 13
  • Real-terms Scottish Government capital funding between 2013/14 and 2022/23
    Exhibit 14