The Act Overview Local authority costs Section 95: Strategy: local authority costs
237.Section 95 requires the Scottish Ministers to publish a strategy which specifies the costs that local authorities will incur as a result of performing their functions under the Act.
238.Subsection (2) specifies that, as a minimum, the strategy must specify the costs that local authorities will incur in meeting their duties under the Act; how the Scottish Ministers intend to fund local authorities to perform these duties; how the Scottish Ministers will ensure that local authorities have sufficient capacity to perform these duties; as well as any other matters that the Scottish Ministers consider relevant.