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<p>Local Government is a devolved matter in Scotland and all issues relating to local
government budgets and accounting are the responsibility of the Scottish Government.</p><p>
</p><p>The Scottish Government and Ministry for Housing, Communities and Local Government
both attend the CIPFA/LASAAC Accounting Code Board, where accounting rules and best
practice for local authorities across the UK are discussed.</p><p> </p><p>Ministry
of Housing, Communities and Local Government officials also have ad hoc contact with
Scottish Government officials to share best practice and discuss matters of mutual
interest for Local Government Finance in England and Scotland.</p>
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