There is extensive engagement between national and local government on the impact of budget changes, in line with the principles in the concordat. Supporting that engagement, a range of information is published on the budgets set by local authorities over time and on the services they deliver. This includes, for example, the annual publication of local government financial statistics, annual reports on single outcome agreements as signed by community planning partnerships (which include both councils and the NHS in each area), and formal inspection and audit reports.
NHS boards submit local delivery plans (LDP) to the Scottish Government Health Directorate (SGHD) annually which are subsequently signed off by SGHD to ensure that appropriate service delivery and financial plans are in place each year. Monitoring of the plans takes place locally within each board at public board meetings and in addition SGHD carries out annual reviews, also in public, to assess against LDP progress. When boards have major service change proposals a robust process of consultation and independent scrutiny is undertaken.