Scottish local authorities

Local government in Scotland is organised through 32 unitary authorities designated as Councils which consist of councillors elected every five years by registered voters in each of the council areas.

Councils receive the majority of their funding from the Scottish Government, through Aggregate External Finance (AEF). AEF consists of three parts: Revenue Support Grants, Non-Domestic Rates, and Income and Specific Grants. The level of central government support for each authority is determined by the Cabinet Secretary for Finance and the Constitution, currently Derek Mackay MSP, and is distributed by the Finance and Central Services Department of the Scottish Government. Councils obtain additional income through the Council Tax, that the council itself sets.

Scottish councils co-operate through, and are represented collectively by, the Convention of Scottish Local Authorities (COSLA).

The history of Scottish local government mainly surrounds involves the counties of Scotland. The counties have their origins in the sheriffdoms or shires over which a sheriff (a contraction of shire reeve) exercised jurisdiction.

Malcolm III appears to have introduced sheriffs as part of a policy of replacing native "Celtic" forms of government with Anglo Saxon and Norman feudal structures. This was continued by his sons Edgar, Alexander I and in particular David I. David completed the division of the country into sheriffdoms by the conversion of existing thanedoms.

...
Wikipedia