Councils in Scotland used savings and reserves to manage budgeted funding gaps of 4% during 2017/18 according to spending watchdog the Accounts Commission.
In its annual financial overview, published this week, the commission said that Scotland’s 32 councils have managed their budgets well, but face a tough time ahead.
It said that increasing demand for council services has to be met in the face of tightening budgets and uncertainty from external factors such as EU withdrawal.
Graham Sharp, chair of the Accounts Commission, said: “The position varies from council to council but there is clearly need for continuing change in the way services are provided.
“It’s not been easy but the pressure on them – and the key services we all rely on – shows no signs of easing.”
The report said that during last year, 24 councils increased council tax, with all 32 doing so in the current financial year.
