EVERYONE likes a bit of creative accounting, and it looks as if councillors are no exception. Public Private Finance (July/August) reports that Scottish National Party (SNP) councillors in Falkirk have been accused of trying to spend money that doesn’t exist. The SNP councillors voted to spend an apparent £233,000 underspend on a school deal for improving access to sports facilities. But officials had to point out that the so-called “underspend” happened only because the contract was expected to cost less in its first year than originally expected.