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 Sustainable Growth, currently John Swinney 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.
More information on the Wikipedia page