PrintGuide to Local Government Finance in Scotland
In the modern era of Scottish public services, local government finance is managed within an environment which is constantly changing and is now set against the background of a devolved administration. The challenge to financial managers, elected members, students and others with an interest in local government, is to ensure that their general understanding of local government finance remains current.
The complexities of local government finance means that rarely is there a consolidated text which seeks to explain both the legislative and the financial management framework. The CIPFA Guide to Local Government Finance in Scotland is however, the established tool for this purpose and is consequently, the essential aid for anyone seeking to gain a general understanding of local authority finance in Scotland.
Since the last edition in 2002, local government finance has seen a substantial number of changes arising from developments in financial management and in legislation, of which the Local Government in Scotland Act 2003 was, and continues to be, a significant driver of both change and accountability.
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