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Council desk · Angus money trail

Investigate Angus

Signed 2024/25 books, two 2026/27 budget faces (volume £388.081m is not How CT £388.084m), IJB and the 2024/25 procurement report. IAR true and fair is not AAR free from material misstatement. Awards are not cash — third-party spend £256.167m includes AHSCP and is not CIES net cost. Live unique-ID contracts extract still not held. Council totals stay here — not on the 8 wards.

Completeness · enhanced

No ward-named pot — NOT PRINTED on every ward.

How this badge is counted

Counts from live ward doors — not a second map. Same count as Completeness. Missing is not zero.

No public paper we hold names an electoral-ward £ pot for this council. City totals on Investigate are not a split onto the wards. Blank is not zero.

Latest signed papers

Annual accounts and the Annual Audit Report. IAR is not the AAR. If a paper is unpublished we print NOT PRINTED — not a guess.

People on this council · Adult Disability Payment

10,045 in receipt

Caseload at 31 January 2026. 87.6 per 1,000 residents (mid-2025). 2% of the Scotland caseload (498,090). Not a ward figure.

  • Authorised

    45%

    3,705 of 8,175 processed

  • Denied

    51%

    4,190 decisions

  • Received

    8,780

    Applications to 31 Jan 2026

  • Paid to Oct 2025

    £125.4m

    252,555 payments · not the Jan caseload

Official Social Security Scotland ADP statistics. Caseload is people in receipt on 31 January 2026 (new applicants + DWP case transfers). Figures are rounded for disclosure control and may not sum. Council-level only — do not invent a ward split. Residual DWP PIP on some ward pages is a separate, much smaller stock. Caseload is not the payments table (that table runs to 31 October 2025).

SSS publication

Payments column as at 31 October 2025. Do not add it to the caseload.

Related parties · 2024/25

Who the council paid and received from

Note 22. IJB lines are the council note — not IJB CIES.

EntityExpenditureIncome
Angus Integration Joint BoardOther Public BodiesPrinted expenditure/income. Do not read these council lines as IJB CIES spend.£72.591m£90.448m
Valuation Board – RequisitionOther Public BodiesTable heading Valuation Board – Requisition. Group note names Tayside Valuation Joint Board.£876,000£0
Tayside Contracts – Share of Surplus and associated interestOther Public BodiesPrinted income is the share of surplus and associated interest.£0£250,000
Tayside Contracts – Contracts undertakenOther Public BodiesPrinted expenditure on contracts undertaken.£26.406m£0
Dundee City Council – Angus Council payment for MEB waste processingOther Public BodiesNarrative: inter-authority agreement; DCC is lead Council and recharges Angus.£6.41m£598,000
NHS Tayside - Resource transferOther Public BodiesPrinted income only. Also named in the Other Public Bodies narrative.£0£5.887m
SPPA – Scottish Public Pensions AgencyOther Public BodiesPrinted expenditure only.£20.042m£0
ANGUSaliveEntities Controlled or Significantly Influenced by Angus CouncilRow printed as Contributions to/from company under ANGUSalive.£5.597m£536,000
Voluntary Action Angus (VAA)Entities Controlled or Significantly Influenced by Angus CouncilRow printed as Contributions. Named in Note 22 narrative; not in the Group Accounts combining-entities table.£336,000£0
Citizens Advice BureauEntities Controlled or Significantly Influenced by Angus CouncilRow printed as Contributions. Named in Note 22 narrative; not in the Group Accounts combining-entities table.£136,000£0

Printed related-party note. Expenditure and income are two faces — do not add or net them. IJB lines are the council’s note, not the IJB CIES. City totals, not a ward split.

Procurement · awards are not cash

2024/25 regulated awards · £23.802m

26 regulated awards. Core-trade and local £ are spend lines — not the award column. Do not add them. City total, not a ward pot.

YearRegulatedAward £Core-tradeLocal £Local %
2024/2526£23.802m£256.167m£173.991m68%

Official Annual Procurement Report. Award £ is estimated contract value (often multi-year, including frameworks). Core-trade is suppliers paid over the report’s threshold — not an invoice file. Local % is spend, not awards. Do not add the columns. Blank invoice count is not a zero. Awards ≠ cash. Table 1: 26 regulated procurements £23.802m. Table 2 all-awarded category total £33.369m is a different set — do not add. Table 8 prints 104 regulated contracts / 80 unique suppliers — not the Table 1 count of 26. Third-party spend £256.167m includes AHSCP (p.3, Table 9) — not CIES net cost £382.285m. Local 68% is spend, not awards. SME spend (status known) £101.264m; local SMEs £64.308m. Invoices 43,160 of which 948 paid late (2.2%). Two non-compliant regulated (direct awards, committee-approved). School transport £7.813m and SDS 3 £2.132m in Appendix A are framework ceilings printed on many rows — do not sum. IJB/AHSCP has no own contracts; spend sits in this report.

APR

Partnership £ · not council Social Work

Integration Joint Board — signed face

Lines as printed. Adult Social Work on the council CIES is a different face. Do not add these rows.

Printed lineYear£
Cost of ServicesPrinted £'000 238,451. Adult Services / Social Work on the council CIES is not IJB spend.2024/25£238.451m
Partner incomePrinted £'000 236,023.2024/25£236.023m
DeficitPrinted £'000 2,428.2024/25£2.428m
Closing General FundPrinted £'000 19,804.2024/25£19.804m
Council 2025/26 settlementIJB–Angus Council 2025/26 settlement £78.992m as printed. NHS Tayside 2025/26 settlement not agreed (IJB 45/25).2025/26£78.992m
AHSCP volume lineAngus Health & Social Care Partnership £82.822m. Not IJB CIES spend.2026/27£82.822m
Managed resources (approx)Printed approximately £240million. Not the signed CIES Cost of Services £238.451m. This is the IJB performance APR — not the council procurement APR.2024/25£240m
Budget underspend (management)Printed £1.240million. Matches AAR operational underspend £1.24m. Not CIES deficit £2.428m.2024/25£1.24m
FHS prescribing overspendPrinted c£2.9m. Service-line overspend inside IJB, not IJB total and not council cash.2024/25£2.9m

Printed IJB or partnership note. Adult Social Work / Health & Social Care on the council CIES is not IJB spend. Do not add these lines. City totals, not a ward split.

Audit opinion · IAR is not the AAR

IAR 2024/25: true and fair

Standalone AAR 2025/26: NOT PRINTED. Two papers. Do not collapse the words.

YearPaperPrinted wordDate
2025/26AARNOT PRINTEDNOT PRINTED
2025/26R01bNOT PRINTED30 June 2026 (unaudited authorised for issue)
2024/25IARtrue and fair23 September 2025 (accounts authorised; IAR signature block prints no date)
2024/25IARtrue and fairNOT PRINTED
2024/25AARfree from material misstatementSeptember 2025 (cover); published 10 October 2025
2023/24IARtrue and fair24 September 2024 (accounts authorised; IAR signature block prints no date)
2023/24IARtrue and fairNOT PRINTED
2023/24AARunmodifiedSeptember 2024
2022/23IARtrue and fair26 October 2023 (accounts authorised; IAR signature block prints no date)
2022/23IARtrue and fairNOT PRINTED
2022/23AARunmodifiedOctober 2023
2021/22IARtrue and fair29 November 2022 (accounts authorised; IAR signature block prints no date)
2021/22IARtrue and fairNOT PRINTED
2021/22AARunmodifiedNovember 2022
2020/21IARNOT PRINTED30 November 2021 (accounts authorised)
2020/21IARNOT PRINTEDNOT PRINTED
2020/21AARunmodified7 December 2021

IAR is the opinion inside the signed accounts. AAR is Audit Scotland’s annual audit report — a different paper. Do not copy AAR wording onto the IAR row. Unmodified is not unqualified is not true and fair. NOT PRINTED is not a zero and not a clean bill.

Council family · as printed

6 named entities

Group note. Opinion words stay NOT PRINTED unless the desk extracted a standalone IAR.

EntityClassYearOpinion
ANGUSalivesubsidiary2024/25NOT PRINTED
Charitable Trustssubsidiary2024/25true and fair
Common Goodsubsidiary2024/25true and fair
Tayside Valuation Joint Boardassociate2024/25true and fair
Tayside Contracts Joint Committeeassociate2024/25true and fair
Angus Integration Joint Boardjoint venture2024/25true and fair

Named only as printed in the group / family note. Standalone IAR words stay NOT PRINTED unless the desk extracted them. Common Good is burghs, not electoral wards. IJB here is the family line — not IJB CIES spend.

Ten-year audit series · 10/10 published

Usable reserves stock only. Blank years are not published — never zero. Awards are not payments.

YearOpinionUsable reservesSource
2015/16unqualified£43.481mAAR
2016/17unqualified£40.8mAAR
2017/18unqualified£40.2mAAR
2018/19unqualified£45.6mAAR
2019/20unqualified£47.8mAAR
2020/21unqualifiedNOT PRINTEDAAR
2021/22unqualifiedNOT PRINTEDAAR
2022/23unqualified£8.838mAAR
2023/24unqualified£22.977mAAR
2024/25unqualified£51.9mAAR

Service nets

Printed budget / revenue estimates. Kind: budget. City totals stay here — not on the wards.

Awards, not payments

Public Contracts Scotland / contract register. An award is not cash out the door. Repeated same-value lots and frameworks are ceilings, not spend.

  • Funded Early Learning and Childcare in Angus

    851705; Maggie Reid; Playspaces Montrose Limited; Sweet Home; TeddyBear Childcare; The Wee Childcare Company Ltd; The Wendyhouse Childrens Nursery; Tiddlywinks Nursery School · £2.4m · 2025-08-18

    awardaward · not a payment

  • Contract One: Angus wide area minus Forfar and Kirriemuir areas

    Sureserve Compliance North (Previously WRB Gas) · £2m · 2025-03-03

    awardaward · not a payment

  • 35571189 Seaton Grove, Arbroath – Alterations to Care Centre

    DBM Building Contractors Ltd · £1.8m · 2025-08-18

    awardaward · not a payment

  • Forfar & Kirriemuir

    Cardo (Scotland) Limited; Derek McNulty Joinery & Building Contractors; Pert Bruce Construction Ltd; Quality Assured Property Maintenance Limited · £1.7m · 2026-07-03

    awardaward · not a payment

  • Arbroath

    Cardo (Scotland) Limited; Derek McNulty Joinery & Building Contractors; Pert Bruce Construction Ltd; Quality Assured Property Maintenance Limited · £1.3m · 2026-07-03

    awardaward · not a payment

  • 25001 Forfar - Brechin - Stracathro Hospital - Edzell

    Stagecoach East Scotland · £1.3m · 2025-05-15

    awardaward · not a payment

Council family

Named only if printed in the AAR / accounts. Do not infer control from a name match.

  • ANGUSalive

    subsidiary

  • Charitable Trusts

    subsidiary

  • Common Good

    subsidiary

  • Tayside Valuation Joint Board

    associate

  • Tayside Contracts Joint Committee

    associate

  • Angus Integration Joint Board

    joint venture

Honest gaps

What is unpublished, and who to ask. Missing is not zero. Kind: gap.

  • Usable reserves stock £ not clearly extractable for 2020/21

    gap

    usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Angus finance / Audit Scotland AAR.

  • Usable reserves stock £ not clearly extractable for 2021/22

    gap

    usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Angus finance / Audit Scotland AAR.

Audit and accounts

Signed PDFs. The printed £ above is from these papers.

2024/25 · Annual Accounts 2024/25 (audited)

Authorised for issue 23 September 2025. Latest signed year. 2025/26 is unaudited only. Printed: Net Cost of Services £382.285m; usable reserves face £51.942m (AAR £51.9m); uncommitted General Fund £0.083m. Not a ward split.

2024/25 · Annual Audit Report 2024/25

free from material misstatement. Pauline Gillen, Audit Scotland. Cover September 2025; published 10 October 2025. Printed: All audit opinions stated that the annual accounts were free from material misstatement. Unmodified is not printed on key messages. 2025/26 AAR NOT PRINTED.

2026 · Best Value: Angus Council

Current statutory report — 4 June 2026. Accounts Commission. Printed: strong leadership and a focus on collaboration and improvement. Council figure — not eight ward pots.

Gold layers

Held from official papers. Missing layers are not published — still to find. A blank is not a zero. Awards are not payments. R07 supplier-paid+count and R08 spend-over-£500 stay not published until a public register or a returned FOI exists.

  • R01 Audited annual accounts last 5 years (PDF + URL)Held
  • R02 External AAR last 5 years (Audit Scotland / appointed auditor)Held
  • R03 Current year revenue estimates — service netsHeld
  • R04 Prior year service budget vs actualnot published
  • R05 Latest annual procurement reportHeld
  • R06 Live contracts register extractnot published
  • R07 FOI: supplier name + total paid + transaction countnot published
  • R08 Does the council publish spend-over-£500 / payments data?not published
  • R09 Group entities + latest accountsHeld
  • R10 Related-party payments noteHeld
  • R11 Senior rem + exit packagesnot published
  • R12 Integration Joint Board accounts + auditHeld

Official doors

Copy-ready FOISA letter

Dear Angus Council FOI team,

Under the Freedom of Information (Scotland) Act 2002 I request:

1. For the most recent complete financial year and the current year to date, for each external supplier: legal name, total gross amount paid, number of payment transactions, and service/directorate if held.
2. Format: CSV.
3. Exclude personal data of individuals (redact sole traders' names if required) but do not withhold company names.

I accept supplier-level totals if individual invoice lines are withheld under section 33. Please confirm any exemption and the public-interest test.

Please also provide URLs for: the latest audited annual accounts, the latest Annual Audit Report, the current revenue estimates (service nets), and the latest Annual Procurement Report.

Yours faithfully

Send via: [email protected]
Or file on WhatDoTheyKnow: https://www.whatdotheyknow.com/body/angus_council
Identity check: https://www.mygov.scot/organisations/angus-council · S12000041

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