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.

Main report
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- pdf
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961.73 KB

All files

News release
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126.23 KB
Video transcript
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- rtf
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95.5 KB


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

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


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