As councils weigh up cuts to services like libraries and swimming pools, are any at risk of going bust?
The fat was trimmed long ago. The cuts now are going into the bone.On the flip side, opposition councillors in Falkirk- described as the "least worst option" - to cut the eligibility for free school bus travel.
One approach is to look at the "budget gap" councils are facing - the shortfall between expected revenue and expenditure. There are specific reserves for capital projects as well as for maintenance and insurance, and other general reserves which have already been committed to projects. If one reported it was struggling to set a balanced budget, the Accounts Commission - a sibling of Audit Scotland - would be the first port of call.
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