Financial Information

Where does the money come from and how do we spend it?

• Gross Expenditure - £434.9m
• Less fees, etc. - (£64.7m) 
• Net expenditure - £370.2m          

Council Tax contributes around 20% of our total budget with the balance from government grants, business rates and reserves/adjustments (figures in brackets show the change from 2023-24).

• Government Grants - £243.6m (+£15.6m/+6.8%)
• Council Tax - £74.9m (+£1.9m/+2.6%)
• Business Rates - £42.1m (+£4.2m/+11.1%) 
• Reserves/adjustments - £9.6m (+£4.7m/+95.9%)

         Total - £370.2m (+£26.4m/+7.7%)     

The Council faces significant challenges as it aims to provide the best possible services within the resources available. Although we have received more funding in 2024-25, costs have also risen significantly as a result of increased inflation and pay awards.

• Education and Lifelong Learning - £133.7m (+£11.6m/+9.5%)
• Social Work and Practice - £88.2m (+£6.2m/+7.6%)
• Infrastructure and Environment - £58.1m (+£3.7m/+6.8%)
• Finance and Corporate Governance - £25.0m (£0.0m/0.0%)
• Strategic Commissioning and Partnership - £29.5m (+£2.0m/+7.3%)
• Resilient Communities - £21.6m (+£1.6m/+8.0%)
• People, Performance and Change - £7.8m (+£0.3m/+4.0%)
• Culture and Sport - £6.3m (+£1.0m/+18.9%)

Education & Lifelong Learning includes:

• Early Years
• Primary and Secondary Schools
• Additional Support Needs
• Educational Psychology
• Central Schools
• School Meals and Transport

Social Work & Practice includes:

• Child and Adult Protection
• Emergency Duty
• Quality Improvement
• Criminal Justice
• Safer Communities
• Older People
• Learning Disability
• Mental Health
• Physical Disability
• Generic Services
• Children and Families
• Public Health

Infrastructure & Environment include:

• Property
• Facilities
• Parks and Environment
• Roads and Infrastructure
• Waste Management
• Passenger Transport
• Planning Services
• Housing Strategy

Finance and Corporate Governance includes:

• Finance
• Procurement
• Chief Executive
• Emergency Planning
• Legal
• Protective Services
• Assessors
• Audit and Risk
• Democratic Services
• Communications and Marketing
• Loans Charges to finance capital expenditure

Resilient Communities includes:

• Business Support
• Community Planning and Engagement
• Neighbourhood Support Fund
• Customer Advice and Support Service
• Economic Development
• Employment Support Service
• Community Learning and Development
• Culture and Sport
• Welfare Benefits

Strategic Commissioning & Partnership includes:

• Information Technology
• Commissioning
• Adult Social Care

People Performance & Change includes:

• Human Resources
• Corporate Transformation
• Business Planning Performance and Policy Development
• Business Change and Programme Management

Find out more about the Financial Plan

Comparison with Government Provision for Planned Spending

The Scottish Government calculated its financial support for us based on an estimated figure per Band D dwelling of £5,215. In order to provide quality services we are planning to spend £6,699 per dwelling.

Our Capital Investment Programme

Over the next 10 years, £454.3m will be spent to make sure our portfolio of land, buildings and other assets are used as effectively as possible to support our service delivery. This includes investing in infrastructure such as roads, schools, flood protection works, communities and regeneration. Of the £454.3m, £117.1m is from Scottish Government grants (incl. specific and general), £219.6m is from Council borrowing and £76.1m is from external funders e.g. City Deal and SUSTRANS.

• Investment in Schools - £186.9m
• Roads and Transport Infrastructure - £77.6m
• Regeneration Projects (including Borderlands £57m) - £77.5m
• Land and Property - £65.4m
• Plant and Vehicle Replacement - £20.0m
• Other* - £12.6m
• Sports and Culture - £7.8m
• Flood and Coastal Protection - £5.2m
• Waste Management - £1.3m

* includes ICT transformation, Housing adaptations, planned programme adjustments and emergency/unplanned schemes.

Our Staff

46% of our budget is spent on workforce (staff) (+1%).  Staff numbers are based on full time equivalent (FTE).

*all registered teachers in our Nurseries, Primary and Secondary Schools.