The Scottish Executive is in regular contact with all local authorities and Joint Boards of Policeand Fire, with regard to their respective levels of outstanding debt, and the annuallevel of revenue support from the Scottish Executive to meet the costs of servicingthis debt.It is up to each local authorityto negotiate with their lender(s) the best terms in servicing loans and they areunder a legislative duty of Best Value which includes sound management of resourcesand accountability.