Publication: Local government in Scotland: Financial overview 2020/21

by Accounts Commission

Publication cover: Local government in Scotland: Financial overview 2020/21

Scotland’s councils have increased reserves over the last year but must address the impacts of an overall reduction in funding and ongoing challenges caused by Covid-19.

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Videos

Key facts from our report

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

William Moyes talks about the report

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

Images

  • Exhibit 1: Sources of funding and income, 2019/20 and 2020/21
    Exhibit 1
  • Exhibit 2: Council Tax collection rates
    Exhibit 2
  • Exhibit 3: Changes in Scottish Government revenue funding in 2020/21
    Exhibit 3
  • Exhibit 4: A comparison of real-terms changes in revenue funding
    Exhibit 4
  • Exhibit 5: Increases in councils' usable reserves during 2020/21
    Exhibit 5
  • Exhibit 6: The relative size and nature of councils' usable reserves
    Exhibit 6
  • Exhibit 7: Quarterly Local Authority Housing Completions
    Exhibit 7
  • Exhibit 8: Capital expenditure analysed by source of finance 2016/17 to 2020/21
    Exhibit 8
  • Exhibit 9: Investment returns based on average assets in Scottish Pension Funds 2020/21
    Exhibit 9
  • Exhibit 10: Changes in Scottish Government initial revenue funding in 2021/22
    Exhibit 10
  • Exhibit 11: Real terms capital funding between 2013/14 and 2021/22
    Exhibit 11

Local Government

Visit our Local Government page for more information on our audit work, organisational publications and resources.