Audit Scotland published a financial overview of local government finance at the end of 2019. This report gives both an overview of the picture across Scotland and detail on the challenges individual councils face. The report includes an overview of the financial position of the Integration Joint Boards (IJBs). There is also a budget scrutiny tool for councillors. This is useful for anyone analysing a council budgets and will support activists who are meeting councillors and MSPs to discuss budgets.