Local government financial bulletin 2024/25 video transcript
Derek Yule, Accounts Commission member
Scotland’s councils are at risk of becoming financially unsustainable unless they fundamentally rethink how they operate and deliver services.
They’ve made significant savings, but the cost of delivering services is rising faster than available funding.
Scottish Government funding and income generated through fees and charges isn’t keeping pace with rising costs and demand.
Councils face a budget gap of nearly £1 billion by 2027. 
[Graphic: Budget gap of nearly £1billion by 2027]
Services are being impacted - improvement is slowing, communities are less satisfied, and some services are being cut or are harder to access. 
[Graphic: Service improvement slowing; communities less satisfied; some services are being cut]
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