Where does the money come from and how do we spend it?
Council Tax and Business Rates contribute 20% of our total budget with the balance from government grants, business rates and reserves/adjustments (figures in brackets show the change from 2022-23).
- Gross Expenditure - £407.5m
- Less fees, etc. - (£63.7m)
- Net expenditure - £343.8m
- Government Grants - £228.0m (+£9.8m/+4.8%)
- Council Tax - £73.0m (+£3.9m/+5.6%)
- Business Rates - £37.9m (+£2.7m/+7.7%)
- Reserves/adjustments - £4.9m (+£2.5m/+104.2%)
Total - £343.8m (+£18.9m/+5.8%)
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 2023/24, costs have also risen significantly as a result of increased inflation and pay awards.
- Education and Lifelong Learning - £122.1m (+£6.0m/+5.2%)
- Social Work and Practice - £82.0m (+£5.9m/+7.8%)
- Infrastructure and Environment - £54.4m (+£7.3m/+15.5%)
- Finance and Corporate Governance - £25.0m (-£3.5m/-12.3%)
- Strategic Commissioning and Partnership - £27.5m (+£2.1m/+8.3%)
- Resilient Communities - £20.0m (+£1.7m/+9.3%)
- People, Performance and change - £7.5m (-£0.1m/-1.3%)
- Culture and Sport - £5.3m (-£0.4m/-7.0%)
- The reduction shown is a result of one off additional funding provided in 22/23 to support the Covid-19 response.
- COVID-19 - £0.0m (-£0.1m/-100.0%)
Education & Lifelong Learning includes:
- Early Years
- Primary & Secondary Schools
- Additional Support Needs
- Educational Psychology
- Central Schools
- School Meals & Transport
- Community Learning & Development
Social Work & Practice includes:
- Child & Adult Protection
- Emergency Duty
- Quality Improvement
- Criminal Justice
- Safer Communities
- Older People
- Learning Disability
- Mental Health
- Physical Disability
- Generic Services
- Children & 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
- Legal
- Protective Services
- Assessors
- Audit & Risk
- Democratic Services
- Communications & Marketing
- Loans Charges to finance capital expenditure
Resilient Communities includes:
- Business Support
- Community Planning & Engagement
- Neighbourhood Support Fund
- Customer Advice and Support Service
- Economic Development
- Employment Support Service
- Welfare Benefits
Strategic Commissioning & Partnership includes:
- Information Technology
- Adult Social Care
People Performance & Change includes:
- Human Resources
- Corporate Transformation
- Business Planning Performance & 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 £5,148. In order to provide quality services we are planning to spend £6,383 per dwelling.
Our Capital Investment Programme
Over the next 10 years, £474.4M 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 £474.4M, £131.9M is from Scottish Government grants (incl. specific and general), £229.5M is from Council borrowing and £75.6M is from external funders e.g. City Deal and SUSTRANS.
- Investment in Schools - £198.1M
- Roads and Transport Infrastructure - £78.7M
- Regeneration Projects (including Borderlands £57M) - £74.3M
- Land and Property - £59.7M
- Flood and Coastal Protection - £25.4M
- Plant and Vehicle Replacement - £20.0M
- Sports and Culture - £8.4M
- Other* - £8.3M
- Waste Management - £1.5M
* includes ICT transformation, Housing adaptations, planned programme adjustments and emergency/unplanned schemes.
Our Staff
45% of our budget is spent on workforce (staff) (+1%). Staff numbers are based on full time equivalent (FTE).
| Staff numbers | 2022-23 | 2023-24 |
|---|---|---|
| Teaching* | 1,104.9 | 1,128.8 |
| Staff | 3,228.0 | 3,147.2 |
| Total | 4,332.9 | 4,276.1 |
*all registered teachers in our Nurseries, Primary and Secondary Schools.