The 2023/24 report, published in November 2024, has been considered by the Council’s Audit Committee. It acknowledges “the council’s effective and appropriate arrangements to secure sound financial management”, noting a balanced budget was set for 2023/24 and 2024/25, and the council having “appropriate and effective financial management arrangements in place with regular budget monitoring reports provided to members and committee”.

On financial sustainability, the report states that “medium and longer-term financial plans are in place and have been updated to align with the recent council restructure”.

Audit Scotland states that Highland Council “has a clear vision, strategy, and priorities”, adding that “there are effective and appropriate governance arrangements for delivery of its plans, and an effective performance management framework” in place.

Convener Bill Lobban said: “This report demonstrates that The Highland Council has, in place, sound and sustainable financial management arrangements with a bright future ahead of us even in these challenging times. I would like to compliment officers for their hard work and commitment during the year in question.”

Highland Leader Raymond Bremner added: “The Audit Scotland report is very good news and should give the public confidence in Highland Council and our approach to financial sustainability together with an ambitious vision for the Highlands.”

Chair of Audit Committee, Councillor Trish Robertson said: “This report gives the public assurance that the council are doing well with the limited funding available.

“Receiving a positive report at a time of austerity is encouraging as it indicates sound financial management in the delivery of essential services.”

The full report is published on the Council’s website and is available to view here.