Money is tight
£23.4m
published forecast
The council says it still needs to find this much. It is not money already missing from the bank.
Council accountability · Checked 2026-08-02
Highland: what was promised and what happened
A current annual-audit publication is linked for Highland. This starter record does not turn the existence of an audit into a negative claim; its detailed findings and service results still need to be extracted and checked.
What this means
Highland has money coming in. It also faces £23.4m in the published forecast. No result has been checked for this record yet. 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.
Words with a dotted underline have a quick explanation. Hover or tap them.
The headline
Three things to know
If you only read one part, read this. The detailed figures and official source links come after it.
Targets missed
—
not checked yet
There is no checked service target in this record yet.
Still unanswered
3
things to check
We show what the public evidence does not answer yet, instead of guessing.
Follow the money
What the published figures say
A is not the same thing as money left to spend. A is money the council says it still needs to find, not a bill already unpaid. A number is a forecast. An is what really happened after the year ended. pays for everyday services. A pays for big, long-term things.
Money planned for everyday council services
£868m
2026/27
Audit Scotland lists a planned budget of £868m for Highland's everyday services in 2026/27. This is a plan, not the final amount spent.
Source: Local government budgets 2026/27
in the 2026/27 budget
Projected £23.4m
2026/27 budget setting
At the time of setting its budget, Highland reported a gap of £23.4m. A gap is a the council planned to cover with measures; it is not money already missing from a bank account.
Source: Local government budgets 2026/27
Savings written into the budget
£5.4m
2026/27
The budget lists £5.4m of approved savings. This record does not assume that every saving has been delivered; the final needs a later check.
Source: Local government budgets 2026/27
Other ways the budget is being balanced
£18.1m
2026/27
The budget lists another £18.1m of measures. Audit Scotland says this can include council tax, extra income, and other actions, so it is not all a cut to services.
Source: Local government budgets 2026/27
Scottish Government
Projected £621m
2025/26
For context, the Scottish Government's 2025/26 table lists £621m for Highland. This is a , not proof of what the council finally spent.
Source: £15 billion for councils
The missing evidence
What we still do not know about services
A is what the council promised. The reported result is what happened. We keep them side by side and flag it when the two figures cannot be compared fairly.
Red means the source says a target was missed or a matter is still open. Green means the target was met or the action is marked complete. Grey means there is not enough evidence for a firm result.
Council finance
A council budget can be compared with its final
Target
A like-for-like council service result
Reported result
The Scottish Government has published the underlying finance publication, but this starter record has not yet extracted this council's service rows.
Period: 2025/26 outturn and 2026/27 estimate
This is a clear data gap, not a claim that the council met or missed a . The next update should compare the approved budget with the for each service.
Source: Local Government 2025-26 Provisional Outturn and 2026-27 Budget Estimates
Outside checks
What the auditors found
These are checks by people outside the council: Audit Scotland, the Accounts Commission and the Scottish Housing Regulator. An is a point they recorded after checking the books or how a service works. is the formal name for one of those checks. It is not a gold star for every service.
Audit Scotland / Accounts Commission · 2025-12-10
Highland Council annual audit 2024/25
Audit Scotland has published the annual-audit report for Highland Council. The detailed findings have not yet been extracted into this starter record, so no missed target or failure is claimed here.
What was recommended: Add the report's dated financial, performance and findings after a fresh review of the primary document.
What your council said it would do
Promises and deadlines
A is something the council said it would do. We look for a date, an owner and later proof. Saying it in a plan is not the same as finishing it.
No council commitment with a published deadline has been added to this record yet.
What we still do not know
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 detailed 2024/25 audit findings need to be read and added.
- The council's current budget, savings plan and service targets are not yet extracted.
- No negative claim is made until dated primary-source evidence is added.
Show the 4 official sources
- 01Local government budgets 2026/27
Audit Scotland / Accounts Commission · 2026-06-11
The , , approved savings and other budget measures reported by each council for 2026/27.
- 02£15 billion for councils
Scottish Government · 2024-12-12
The 2025/26 local government settlement table, including each council's allocation and year-on-year change.
- 03Local Government 2025-26 Provisional Outturn and 2026-27 Budget Estimates
Scottish Government · 2026-07-24
The publication that contains the council finance and budget-estimate data. Service-level comparisons have not yet been extracted into these starter records.
- 04Highland Council annual audit 2024/25
Audit Scotland / Accounts Commission · 2025-12-10
The existence and date of the current annual-audit publication, with an explicit boundary against inventing a finding from its title alone.
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 Highland receive?
Highland has £868m listed under Money planned for everyday council services for 2026/27. It is a budget or allocation, not proof of the final amount spent, and the other figures on this page are kept separate.
Has Highland missed any targets?
No service-target result has been verified for this record yet.
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 Highland area page shows the local poverty, work and pay figures that explain why council decisions matter.
One simple next step