The Accounts Commission’s Financial Overview 2018/19 was published in December 2019. The report is published annually and examines Scottish councils’ budgets and spending, analysing their financial position and commenting on their financial outlook for the years ahead. This briefing looks at the issues identified in each section of the report and summarises the key findings, focusing particularly on the prospects for the future. The briefing should be helpful to councillors and council officers who are seeking to put their authorities’ own financial challenges into context and to develop more robust long-term financial plans.
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