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

by Accounts Commission

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.

Moray Council resubmitted data for exhibit 2 post publication and an updated version of the report was published on 5 February 2025.

South Lanarkshire Council provided further information about their multi-year capital planning regime and a further update to the report, with changes to paragraph 35, was published on 2 April 2025.

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

All files

  • rtf publication download Video transcript
    File type:
    - rtf
    File size:
    61.94 KB
  • pdf publication download Press release
    File type:
    - pdf
    File size:
    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