Money is tight
£16.3m
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
Scottish Borders Council: what was promised and what happened
Scottish Borders has kept its yearly finances under control, but it still needs large savings over the next few years. Audit Scotland also found delays in the papers needed to check the accounts and said the council needs to show more clearly whether its plans deliver the promised savings.
What this means
Scottish Borders Council has money coming in. It also faces £16.3m 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
4
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
£418m
2026/27 budget
Audit Scotland reports a budget of £418m for Scottish Borders Council in 2026/27. This is the council's main day-to-day pot for services. It is a budget, not the final amount spent.
Source: Local government budgets 2026/27
before measures
Projected £16.3m
2026/27 budget setting
When the budget was set, Scottish Borders Council reported a £16.3m gap before its other measures were counted. This is a forecast at budget time, not money already missing from a bank account.
Source: Local government budgets 2026/27
Approved savings in the budget
£7.6m
2026/27
The budget lists £7.6m of approved savings. Savings can mean service changes, staff changes or other reductions; this record does not assume what each one means without the council's individual papers.
Source: Local government budgets 2026/27
Other measures used in the budget
£8.7m
2026/27
The council listed another £8.7m 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
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.
No comparable service target has been verified for this council yet. That is a research gap, not proof that every target was met.
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 · 2025-09
Finance papers were late for the audit
Audit Scotland said there were delays in providing working papers and other audit evidence. The report linked this to staff capacity problems and unplanned absences in the finance team.
What was recommended: Provide the full set of working papers at the start of the audit and check that they match the accounts.
Source: Scottish Borders Council 2024/25 Annual Audit Report
Audit Scotland / Accounts Commission · 2025-09
The council needs clearer proof that its change plans deliver savings
The Accounts Commission recognised Scottish Borders' record of savings, but said it should strengthen reporting on milestones, expected benefits and the link between improvement work and performance evidence.
What was recommended: Report clearly on milestones, benefits and recurring savings, and show how the work affects local outcomes.
Source: Scottish Borders Council 2024/25 Annual Audit Report
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.
Improve the papers supplied for audit
Needs new evidenceProvide a complete, checked set of working papers at the start of the audit process.
- Owner:
- The council and its senior officers
- Due:
- 2026-03-31
The audit report records the action and due date. A newer published check is still needed before calling it complete.
Source: Scottish Borders Council 2024/25 Annual Audit Report
Show whether the plan is working
Needs new evidenceImprove public reporting on milestones, expected benefits and recurring savings.
- Owner:
- The council and its senior officers
- Due:
- 2026-03-31
The audit records this as a required improvement. This record does not claim the later milestone was met.
Source: Scottish Borders Council 2024/25 Annual Audit Report
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 budget figures are council returns collected for Audit Scotland's 2026/27 bulletin. They are not the final audited .
- The report says service performance was broadly stable, but this record does not yet contain a full service-by- table.
- The Hawick Flood Protection Scheme had a dispute that was settled in July 2025. A later lessons-learned report is still needed to judge what changed.
- Commitments marked as needing a fresh check have not been called complete or missed without a newer source.
Show the 2 official sources
- 01Local government budgets 2026/27
Audit Scotland / Accounts Commission · 2026-06-11
The , the identified when the 2026/27 budget was set, approved savings and other measures. Audit Scotland says these figures come from council data returns and should be compared with care because councils describe gaps and measures in different ways.
- 02Scottish Borders Council 2024/25 Annual Audit Report
Audit Scotland / Accounts Commission · 2025-09
The audit's findings on late working papers, savings, performance reporting and the Hawick Flood Protection Scheme.
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 Scottish Borders Council receive?
Scottish Borders Council has £418m listed under Money planned for everyday council services for 2026/27 budget. It is a budget or allocation, not proof of the final amount spent, and the other figures on this page are kept separate.
Has Scottish Borders Council 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 Scottish Borders area page shows the local poverty, work and pay figures that explain why council decisions matter.
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