Scotland’s local authorities will spend just 1% from reserves this year, according to the official auditor.
The Scottish revenue outturns and budget estimates from the Scottish government’s chief statistician, revealed councils north of the border will spend £12.3bn this year, of which £157m will come from reserves.
Spending is up 2.4% on 2017-18.
The breakdown of funding is that 57% of net revenue expenditure will be financed from Scottish government grants, 23% from non-domestic rates, 19% from council tax and 1% from reserves.
The largest components of local authority net revenue expenditure are education and social work, making up 42% and 27% respectively.
