Friday September 26th 2025
Scottish Borders Council headquarters
Written by Local Democracy Reporter, Paul Kelly
The numbers are adding up for Scottish Borders Council after auditors gave the local authority a clean bill of health.
SBC has announced the successful completion of the annual audit for the fiscal year 2024/25.
The audit, conducted by Audit Scotland, highlights several positive outcomes and reaffirms the council’s commitment to effective financial management, sustainability and community engagement.
2024/25 marks the third year of a five-year relationship with the Audit Scotland team. The annual reports provide the auditors’ opinion on the council’s and the Pension Fund’s financial and operational performance for the year.
And for the third consecutive year, Audit Scotland has confirmed that both the council and Pension Fund are unmodified, meaning the financial statements and related reports are free from material misstatement, showing the accuracy and reliability of SBC’s financial statements, a key objective for the council.
The report highlighted other key findings with SBC having demonstrated “appropriate and effective financial management”, while operating within its annual budget in recent years.
The capital programme plans to invest £394 million over the next ten years, focusing on projects such as three new high schools and two care villages.
It has effective arrangements for preparing and publishing statutory performance information, with stable performance compared to prior years and other councils. Notable improvements have also been seen in education indicators.
It was found that SBC has a clear vision linked to its outcomes and effective governance arrangements to deliver these outcomes and has effective arrangements for securing Best Value, as evidenced by the Controller of Audit report to the Accounts Commission.
Audit Scotland says SBC has a “clear vision linked to its outcomes and effective governance arrangements”.
Councillor Leagh Douglas, SBC’s executive member for Finance, IT and Corporate Performance, said: “We are delighted with the positive outcomes highlighted in this year’s audit report. These results are a testament to the hard work and dedication of our staff and the strong financial management practices we have in place.
“Our commitment to sustainability, innovation, and community engagement remains unwavering, and we will continue to strive for excellence in all that we do to enhance the well-being of our residents.”
Looking ahead SBC remains committed to maintaining high standards of financial management, sustainability and community engagement.
A spokesperson said the positive outcomes of the 2024/25 audit “reflect the council’s dedication to these principles and its ongoing efforts to ensure the best outcomes for its communities and residents”.
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