Publication: Local government in Scotland: Financial bulletin 2023/24

by Accounts Commission

Publication cover: Local government in Scotland: Financial bulletin 2023/24

Scotland’s councils continue to face severe financial pressures. The need to consult with communities, clearly communicate the impact on local services, whilst working together to shape and deliver urgently needed transformation, is more important than ever.

Main report
- pdf
1.63 MB

All files

Video transcript
- rtf
61.94 KB
Press release
- pdf
131.12 KB

Videos

Jo Armstrong, Chair of the Accounts Commission talks about the report

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

Images

Scottish Government revenue and capital funding to councils since 2018/19 in real terms
Exhibit 1
The bridging actions councils identified within their 2023/24 budgets as a proportion of net cost of services
Exhibit 2
Sources of council funding and income in 2023/24
Exhibit 3
Council overspends and underspends at a service level and reasons for them
Exhibit 4
Proportion of savings targets achieved in 2023/24, split by recurring and non-recurring savings (based on 27 councils that can split their savings in this way)
Exhibit 5
Capital expenditure split by sources of finance, in cash terms
Exhibit 6
Type and reasons for underspends on councils’ capital programmes
Exhibit 7
Councils’ usable reserves, 2023/24 compared to 2022/23 and 2018/19
Exhibit 8
Councils’ General Fund balance between 2018/19 and 2023/24, split by committed and uncommitted
Exhibit 9

Related Publications

Transparency, transformation and the sustainability of council services
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