Retrieved from https://www.gov.scot/publications/scottish-local-government-finance-statistics-2022-23/documents/, and we can see that this contingency funding has reduced significantly over the past three years:
Table 10: Earmarked and Unearmarked General Fund reserves, March 2021 to March 2023 (in 2022-23 prices, £m)202120222023General Fund usable reserves (£m)2,5042,9782,870Of which:Earmarked (£m)1,7812,4222,390Unearmarked (£m)723556480Chart 28: Earmarked and Unearmarked General Fund reserves, March 2021 to March 2023 (in 2022-23 prices, £m)Scottish Government Local Government Finance statisticsAs is demonstrated in Table 8 (previous section), the LGBF shows that unearmarked General Fund reserves were equal to 3.2% of annual budgeted net revenue in 2023.