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  1. /publications/borrowing-and-treasury-management-in-councils

    Borrowing and treasury management in councils

    Borrowing is a major source of funding for councils to invest in key services like schools or roads. Councils are meeting professional requirements but need to do more to set out…

  2. /publications/update-on-developing-financial-reporting

    Update on developing financial reporting

    Financial devolution in Scotland: the journey so farVisit our Financial devolution in Scotland: the journey so far page for more information on our audit work, organisational…