Financial Information

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

Council Tax and Business Rates contribute 32% of our total budget with the balance from government grants (figures in brackets show the change from 2021-22).

  • Gross Expenditure - £387.9m
  • Less fees, etc. - (£63m) 
  • Net expenditure - £324.9m         

  • Government Grants - £218.2m (+£5.1m/+2.4%)
  • Council Tax - £69.1m (+£2.7m/+4.1%)
  • Business Rates - £35.2m (-£1.6m/+4.8%) 
  • Reserves/adjustments - £2.4m (+0.08m/+50.0%)

         Total - £324.9m (+£10.2m/+3.2%)     

  • Education and Lifelong Learning - £116.1m (+£5.3m/+4.8%)
  • Social Work and Practice - £76.1m (+£10.2m/+15.5%)
  • Infrastructure and Environment - £47.1m (+£2.4m/+5.4%)
  • Finance and Corporate Governance - £28.5m (+0.3m/+1.1%)
  • Strategic Commissioning and Partnership - £25.4m (-0.9m/-3.4%)
  • Resilient Communities - £18.3m (-£0.1m/-0.5%)
  • People, Performance and change - £7.6m (+£0m/+0%)
  • Culture and Sport - £5.7m (+£0.2m/+3.6%)
  • COVID-19 - £0.1m (-£7.2m/-98.6%)

2021-22 budgets have been restated in line with the Corporate restructure.

Infrastructure and Environment

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

Resilient Communities

  • Business Support
  • Community Planning and Engagement
  • Communities Fund
  • Customer Advice and Support Service
  • Economic Development
  • Welfare Benefits

Finance and Corporate Governance

  • Finance
  • Legal
  • Procurement
  • Protective Services
  • Assessors
  • Democratic Services
  • Loans Charges to finance capital expenditure

Strategic Commissioning and Partnership

  • Information Technology
  • SB Cares

People, Performance and Change

  • Human Resources
  • Business Change
  • Employment Support Service

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 £5,281. We estimate that we need to spend £6,075 per dwelling in order to provide quality services.

Our Capital Investment Programme

Over the next 10 years, £546.6m 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 £546.6m, £138.7m is from Scottish Government grants (including specific and general), £249.2m is from Council borrowing and £125.5m is from external funders such as Heritage Lottery Fund.

  • Investment in schools - £195.7m
  • Regeneration Projects (including Borderlands £94M) - £114.1m
  • Roads and Transport Infrastructure - £80m
  • Land and Property - £53.2m
  • Flood and Coastal Protection - £47.5m
  • Other (includes ICT transformation, Housing adaptations and emergency/unplanned schemes) - £24.8m
  • Plant and Vehicle Replacement - £20m
  • Sports and Culture - £9.9m
  • Waste Management - £1.5m

Our Staff

43% of our budget is spent on staff (-2%)

Staff numbers 2021-22 2022-23
Teaching* 1,075.4** TBC
Staff 3,191.8 TBC

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

**includes 12.6 FTE COVID-19 teachers.