ScotlandCounted

Council accountability · Checked 2026-08-02

Glasgow City Council: budgets, performance and promises

Glasgow has a clear public priority to reduce poverty, but current scrutiny records show serious pressure in homelessness, missed service targets and gaps in longer-term financial and performance planning. The record separates what was measured from what still needs checking.

What this means

The short version: Glasgow City Council has money coming in. It also faces Projected £109.7m in the published forecast. This record includes 4 service results marked as missed. Independent scrutiny is shown separately from the council's own figures.

This page keeps difficult findings visible without turning a forecast, a target or a count into something it does not mean. Open the source links when you want the full detail.

Follow the money

What the published figures say

A funding allocation is not the same thing as money left to spend. A projected gap is not the same thing as a bill already unpaid. These cards keep those ideas separate. When an official source says "outturn", it means the final spending result after the year has finished. "Medium term" means the next few years, and "transformation" means changing how a service works.

Projected funding gap over the next two financial years

Projected £109.7m

2026/27 to 2027/28

Audit Scotland says Glasgow expects a £109.7m gap across the next two years. That is a forecast, not money already missing from a bank account.

Source: Glasgow City Council Best Value Thematic Review 2024/25

Budget Support Fund

Expected £105.4m

At 31 March 2023; expected to be fully used by 31 March 2026

The fund was intended to help implement budget options. Audit Scotland says much of it was used for emerging pressures and that it was expected to be fully used by March 2026.

Source: Glasgow City Council Best Value Thematic Review 2024/25

Day-to-day funding reported for Glasgow

Over £1.7bn

2025/26

A Scottish Government answer says Glasgow received over £1.7bn for day-to-day services in 2025/26, £86.5m more than the year before. The figure is a funding allocation, not the Council's final outturn.

Source: Written answer S6W-39654: local government funding

Promises versus results

Service targets: what was missed and what was met

The cards below keep the target and reported result separate. Some use percentages, some use days and some use counts. The source note explains what each one means, so we do not turn a count into a made-up rate.

Homelessness services

Provide temporary accommodation when the statutory duty applies

Target missed

Target

100% of cases where the duty applies

Reported result

12,800 instances where temporary accommodation was not provided when it should have been

Period: 2024/25

The regulator reports a count of instances, not a percentage. A rate must not be invented without the total number of duties or cases.

Source: Engagement plan from 1 April 2026 to 31 March 2027

Independent scrutiny

What auditors and regulators found

These are findings from Audit Scotland, the Accounts Commission and the Scottish Housing Regulator. They are not anonymous complaints or political commentary. "Best Value" is the official name for one of the checks used by the Accounts Commission; it is not a claim that every service is good.

Audit Scotland / Accounts Commission · 2026-03

Long-term financial planning was not yet in place

In progress

The Council did not have a medium-term financial plan. Audit Scotland said this could lead to short-term decisions, and that the financial benefits of public service reform had not been clearly articulated or quantified.

What was recommended: Align financial planning with public service reform and clearly quantify the financial benefits and savings from transformation projects.

The recorded response: A Financial Outlook for 2026–2028 was presented in August 2025; a 10-year forecast was under development.

Source: Glasgow City Council Best Value Thematic Review 2024/25

Audit Scotland / Accounts Commission · 2026-03

Community performance framework was not finalised on schedule

Needs a fresh check

The new Glasgow Community Plan performance framework had not been finalised for testing in 2025, so outcomes could not yet be fully assessed.

What was recommended: Set a clear timeline for finalising and implementing the framework so progress against outcomes can be measured.

The recorded response: The Council and partners said a first draft and testing work were ongoing across the Child Poverty Programme.

Source: Glasgow City Council Best Value Thematic Review 2024/25

Audit Scotland / Accounts Commission · 2025-09-04

Senior officer payout processes fell below expected standards

Needs a fresh check

The Accounts Commission said the processes, decisions and actions that enabled five senior officers to receive significant early-retirement and redundancy payouts fell short of the behaviour and standards expected of public servants.

Source: The 2023/24 audit of Glasgow City Council

What was promised

Commitments and deadlines

Reduce poverty and inequality

Needs a fresh check

The Council's Strategic Plan 2022–2027 lists reducing poverty and inequality in Glasgow's communities as one of its four Grand Challenges.

Owner:
Glasgow City Council
Due:
2027

Audit Scotland records poverty as the Council and partnership's main public-service-reform focus, but says stronger outcome and financial evidence is still needed.

Source: Glasgow City Council Best Value Thematic Review 2024/25

Develop a 10-year financial forecast

In progress

The Council said a 10-year forecast would be developed after its Financial Outlook 2026–2028.

Owner:
Glasgow City Council Executive Director of Financial Services
Due:
2026-09

Audit Scotland recorded the forecast as under development and gave September 2026 as the implementation date.

Source: Glasgow City Council Best Value Thematic Review 2024/25

Finalise and test the community performance framework

Needs a fresh check

The Council and its community-planning partners committed to a first draft and iterative testing of the framework for the Glasgow Community Plan.

Owner:
Glasgow City Council and Glasgow Community Planning Partnership
Due:
2026-05

The audit records the framework as not finalised for 2025 testing and says the Council reported ongoing draft and testing work. Whether the May 2026 milestone was met needs a newer primary source.

Source: Glasgow City Council Best Value Thematic Review 2024/25

Publish an updated temporary accommodation strategy

Needs a fresh check

Glasgow said it planned to publish an updated temporary accommodation strategy and improve alternatives to hotels and bed-and-breakfast accommodation.

Owner:
Glasgow City Health and Social Care Partnership / Glasgow City Council
Due:
2026-05

The Scottish Housing Regulator records the plan but this sample does not claim publication or delivery after the proposed month.

Source: Engagement plan from 1 April 2026 to 31 March 2027

What is still missing

This is a first, source-complete record, not a claim that every council decision is covered. These gaps stay visible so the page cannot pretend to know more than the evidence supports.

  • The 12,800 homelessness failures are a count of instances, not a denominator-based rate; do not turn them into a percentage without the matching Scottish Government dataset.
  • The Budget Support Fund was expected to be fully used by 31 March 2026. A later outturn or council paper is still needed to say what was actually spent.
  • This sample does not include audited 2025/26 outturns for every service, the full council capital programme, procurement data, or all 244 Strategic Plan commitments.
  • Commitment statuses marked not-verified need a later council, regulator or auditor publication before they can be called complete or missed.
  • No individual councillor is attributed with a service result here. Council decisions, officer accountability and national funding responsibilities need separate evidence.
Show the 5 official sources
  1. 01
    Glasgow City Council Best Value Thematic Review 2024/25

    Audit Scotland / Accounts Commission · 2026-03

    The projected £109.7m funding gap, the £105.4m budget support fund, the lack of a medium-term financial plan, the unfinished performance framework, and the Council's stated poverty priority and commitments.

  2. 02
    The 2023/24 audit of Glasgow City Council

    Audit Scotland / Accounts Commission · 2025-09-04

    The Accounts Commission's dated finding about the processes that enabled five senior officers to receive significant early-retirement and redundancy payouts.

  3. 03
    Operational performance and delivery: 2024/25 KPI appendix

    Glasgow City Council · 2025-05-07

    The Council's own targets and actual results for Scottish Welfare Fund grants and Housing Benefit claim processing in 2024/25.

  4. 04
    Engagement plan from 1 April 2026 to 31 March 2027

    Scottish Housing Regulator · 2026-04-02

    The regulator's statement that Glasgow is affected by systemic failure in homelessness services, 12,800 instances without temporary accommodation in 2024/25, and the Council's stated plans for a temporary accommodation strategy.

  5. 05
    Written answer S6W-39654: local government funding

    Scottish Parliament (Scottish Government answer) · 2025-08-15

    The Scottish Government's stated 2025/26 day-to-day funding for Glasgow City Council and the reported year-on-year increase.

Council officers and elected members can send corrections or a response through the contact page. Confirmed changes will be dated and recorded here.

Straight answers

Questions people ask

How much money does Glasgow City Council receive?

Glasgow City Council has Over £1.7bn listed under Day-to-day funding reported for Glasgow for 2025/26. It is a budget or allocation, not proof of the final amount spent, and the other figures on this page are kept separate.

Has Glasgow City Council missed any targets?

Glasgow City Council has 3 same-measure service targets marked as missed in this record. A further 1 entry records a failure as a count rather than a percentage, because the source does not publish the matching denominator.

Does this page prove that a councillor is personally responsible?

No. It records what the council, its officers, auditors and regulators published. It does not assign an individual motive or blame without a separate documented decision trail.

See the poverty figures alongside this record

The Glasgow City area page shows the local poverty, work and pay figures that explain why council decisions matter.