The Scottish Government statistical publication ‘Local Government 2022-23 Provisional Outturn and 2023-24 Budget Estimates’ has a range of detailed financial information, including for each council in Scotland.
The report shows that net revenue expenditure on local authority services in 2002-23 was provisionally reported as £13,741 million. It is budgeted for 2023-24 as £13,891 million.
Capital expenditure by councils was provisionally reported as £3,825 million in 2022-23 and is budgeted as £4,927 million in 2023-24.
Provisional general funding of £14,186 million was reported for 2022-23, with £14,594 million budgeted in 2023-24.
Reserves are being reduced, although the report does not detail the range of reasons, which will include immense financial pressures on local government budgets. General Fund reserves at 31 March 2023 were provisionally £2,671 million. These are budgeted to fall to £2,384 million at 31 March 2024.
Figures are presented in cash terms which means they have not been adjusted for inflation.
Branches may be interested in the detailed financial figures provided for each local authority in the various supporting documents, including levels of reserves.