Authorised for issue 30 September 2025. Latest signed year. Live PDF now on the official index. Printed: Net cost of Services £1,285.289m (council); group £1,296.487m; usable reserves £135.051m; Capital Fund printed 0.000. 2025/26 is Draft only. Not a ward split.
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 If a paper is unpublished we print NOT PRINTED — not a guess.
Annual Audit Report
2024/25 · unqualifiedUsable reserves stock NOT PRINTED for this year. Source: Audit Scotland.
Audited annual accounts
2024/25 accounts hub
People on this council · Adult Disability Payment
34,815 in receipt
Caseload at 31 January 2026. 93.1 per 1,000 residents (mid-2025). 7% of the Scotland caseload (498,090). Not a ward figure.
Authorised
43%
13,145 of 30,895 processed
Denied
54%
16,675 decisions
Received
33,335
Applications to 31 Jan 2026
Paid to Oct 2025
£431.6m
866,880 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).
Payments column as at 31 October 2025. Do not add it to the caseload.
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 line | Year | £ |
|---|---|---|
| Cost of ServicesHealth & Social Care CIES net and R03 Health & Social Care are not IJB spend. | 2024/25 | £832.49m |
| Deficit / TCIPrinted £'000 3 | 2024/25 | £3.019m |
| General Fund / net assetsFrom £4 | 2024/25 | £1.712m |
| Council contributions to IJB£245.883m Health & Social Care + £1.633m Housing. | 2024/25 | £247.516m |
| Amounts received from IJBPrinted £232.760m. | 2024/25 | £232.76m |
| Council share of IJB reservesFrom £2.365m. Not IJB spend. | 2024/25 | £856,000 |
| R03 Health & Social CareNot IJB spend. | 2026/27 | £269.564m |
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.
| Year | Paper | Printed word | Date |
|---|---|---|---|
| 2025/26 | AAR | NOT PRINTED | NOT PRINTED |
| 2024/25 | IAR | true and fair | IAR date field NOT PRINTED (blank); authorised for issue 30 September 2025 |
| 2024/25 | AAR | unqualified in all regards | March 2026 (AAR cover); published 18 March 2026 |
| 2023/24 | IAR | true and fair | SARC 30 September 2024 (matching AAR) |
| 2023/24 | AAR | unqualified in all regards | September 2024 (AAR cover); PDF path uploads/2025-02 |
| 2022/23 | IAR | true and fair / unqualified in all regards | SARC 9 November 2023 (matching AAR) |
| 2022/23 | AAR | unqualified in all regards | November 2023 (AAR cover); PDF path uploads/2024-11 |
| 2021/22 | IAR | true and fair | accounts approved SARC 28 November 2022 (matching AAR) |
| 2021/22 | AAR | unmodified | November 2022 (AAR cover); accounts approved SARC 28 November |
| 2020/21 | IAR | true and fair | accounts approved Standards and Audit Committee 16 December 2021 (matching AAR) |
| 2020/21 | AAR | unmodified | December 2021 (AAR cover); accounts approved Standards and Audit Committee 16 December |
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
16 named entities
Group note. Opinion words stay NOT PRINTED unless the desk extracted a standalone IAR.
| Entity | Class | Year | Opinion |
|---|---|---|---|
| Fife Sports and Leisure Trust | subsidiary; company limited by guarantee with charitable status; 6 board members | 2024/25 (group used 31 March 2025 accounts) | NOT PRINTED |
| Fife Cultural Trust | subsidiary; company limited by guarantee with charitable status; 4 board members | 2024/25 (group used 31 March 2025 accounts) | NOT PRINTED |
| Fife Coast and Countryside Trust | subsidiary; company limited by guarantee with charitable status; 4 board members | 2024/25 (group used 31 March 2025 accounts) | NOT PRINTED |
| Fife Golf Trust | subsidiary; company limited by guarantee with charitable status; 4 board members | 2024/25 (group used 31 March 2025 accounts) | NOT PRINTED |
| Fife Resource Solutions LLP | subsidiary; LLP with Sustainability Fife Ltd; 4 board members | 2024/25 (group used 31 March 2025 accounts) | NOT PRINTED |
| CIRECO (Scotland) Ltd | subsidiary; 4 board members | 2024/25 (group used 31 March 2025 accounts) | NOT PRINTED |
| Business Gateway Fife | subsidiary; company limited by guarantee; sole owner; 2 board members | 2024/25 (group used 31 March 2025 accounts) | NOT PRINTED |
| Sustainability Fife Ltd | named wholly owned; not included in Group Accounts (materiality) | NOT PRINTED | NOT PRINTED |
| Common Good Funds | subsidiary / stewardship of Common Good assets | 2024/25 | true and fair (council and group IAR) |
| Charities & Trusts | 81 trusts (44 OSCR-registered; 37 non-registered); Council trustee | 2024/25 | true and fair (council and group IAR); AAR also prints charitable trusts IAR unqualified in prior years |
| Fife Integration Joint Board | joint venture; Equal Partnership 50% with NHS Fife; established 3 October 2015 | 2024/25 | true and fair (IJB IAR) / unqualified (IJB AAR) |
| Fife Environment Trust | associate identified; excluded from group (materiality); 2 of 6 board members | NOT PRINTED | NOT PRINTED |
| SESTran (South East of Scotland Transport Partnership) | named collaboration; not an Associate | NOT PRINTED | NOT PRINTED |
| Tay Bridge Joint Board | named collaboration; not an Associate | NOT PRINTED | NOT PRINTED |
| Scotland Excel | named collaboration; not an Associate | NOT PRINTED | NOT PRINTED |
| Fife Pension Fund | administered by Fife Council; not part of the Council accounts | 2024/25 listed on accounts index | NOT PRINTED |
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.
| Year | Opinion | Usable reserves | Source |
|---|---|---|---|
| 2015/16 | unqualified | £64.5m | AAR |
| 2016/17 | unqualified | £71m | AAR |
| 2017/18 | unqualified | NOT PRINTED | AAR |
| 2018/19 | unqualified | NOT PRINTED | AAR |
| 2019/20 | unqualified | NOT PRINTED | AAR |
| 2020/21 | unqualified | £136m | AAR |
| 2021/22 | unqualified | £212m | AAR |
| 2022/23 | IAR true and fair — AAR unqualified in all regards | NOT PRINTED | AAR |
| 2023/24 | IAR true and fair — AAR unqualified in all regards | NOT PRINTED | AAR |
| 2024/25 | unqualified | NOT PRINTED | AAR |
Service nets
Printed budget / revenue estimates. Kind: budget. City totals stay here — not on the wards.
- Education£542,411,000
budget2026/27Budget Brief p.3
- Health & Social Care£269,564,000
budget2026/27Budget Brief p.3
- Place£185,452,000
budget2026/27Budget Brief p.3
- Communities£173,862,000
budget2026/27Budget Brief p.3
- Finance & Corporate Services£70,069,000
budget2026/27Budget Brief p.3
- Chief Executive£367,000
budget2026/27Budget Brief p.3
- Additional Items−£36,437,000
budget2026/27Budget Brief p.3
- Net Service Expenditure — Total£1,205,288,000
budget2026/27Budget Brief p.3
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.
CW0312-1 Adam Smith Growth Works & Town Centre Remodelling, Kirkcaldy
Hub East Central Scotland Limited · £20m · 2025-12-08
awardaward · not a payment
Affordable Housing Elgin Street - Call off SPA H2 New Build Construction
Campion Homes Ltd · £9.3m · 2025-10-31
awardaward · not a payment
Affordable Housing Evershed Drive
Campion Homes Ltd · £9.1m · 2025-06-12
awardaward · not a payment
Affordable Housing Primrose Lane
J. Smart & Co (Contractors) PLC · £8.8m · 2026-05-28
awardaward · not a payment
CFM0393- Microsoft Corporate Licences
Phoenix Software · £5.9m · 2024-07-01
awardaward · not a payment
Children's Residential Care & Education
CareVisions; Common Thread Limited; CrossReach (the operating name for The Church of Scotland Social Care Council); Falkland House School; Harmeny Education Trust Limited; Hillside School (Aberdour) Ltd; Inspire Scotland; Kibble Education & Care Centre; Radical Services Ltd; Rossie Young Peoples Trust; Scottish Autism; Seamab; Spark of Genius; St. Philip's School; Starley Hall School Limited; aberlour childcare trust · £5.9m · 2026-03-31
awardaward · not a payment
Affordable Housing Fraser Avenue call off SXL Framework2121 New Build Residential Construction Framework Lot 4
Campion Homes Ltd · £10.4m · 2025-09-22
awardaward · not a paymentframework / lot ceiling · not spend
Pitched Roof Replacement Framework
A.C. Whyte & Co. Ltd.; G.M.G. (Contractors) Ltd; HLS McConnell; Kingdom Maintenance Fife Ltd; N.FraserRoofing limited · £8m · 2026-02-17
awardaward · not a paymentframework / lot ceiling · not spend
Framework Agreement C14 Lighting Installation Works up to 1,000,000 GBP in Value
Lightways Contractors Limited; Lochwynd Ltd; Logan Bruce Ltd; Pegasus Power & Communications Ltd; T & N Gilmartin (Contractors) Ltd · £5.3m · 2026-07-27
awardaward · not a paymentframework / lot ceiling · not spend
Inverkeithing Core and Cluster 1
Care Support Scotland · £2.1m · 2025-12-09
awardaward · not a paymentframework / lot ceiling · not spend
Council family
Named only if printed in the AAR / accounts. Do not infer control from a name match.
Fife Coast & Countryside Trust
ALEO
Fife Cultural Trust
ALEO
Fife Sports & Leisure Trust
ALEO
Honest gaps
What is unpublished, and who to ask. Missing is not zero. Kind: gap.
Usable reserves stock £ not clearly extractable for 2017/18
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Fife finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2018/19
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Fife finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2019/20
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Fife finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2022/23
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Fife finance / Audit Scotland AAR.
Audit opinion wording not clearly captured for 2022/23
gap
audit_opinion blank pending clearer printed phrase Ask: Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2023/24
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Fife finance / Audit Scotland AAR.
Audit opinion wording not clearly captured for 2023/24
gap
audit_opinion blank pending clearer printed phrase Ask: Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2024/25
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Fife finance / Audit Scotland AAR.
Audit and accounts
Signed PDFs. The printed £ above is from these papers.
true and fair. IAR pp.75–77. Karen Jones, Azets Audit Services. True and fair view of the council and its group. Nothing to report by exception. No qualification wording. IAR date field NOT PRINTED (blank after Date:). Authorised for issue 30 September 2025.
unqualified in all regards. Karen Jones, Azets. Cover March 2026; published 18 March 2026. Printed: Our independent auditor’s report is unqualified in all regards. Four adjustments; group net assets −£0.79m. 2025/26 AAR NOT PRINTED.
Current statutory report — 25 February 2025. Accounts Commission. Printed: turning point; must save over £46 million by 2027/28. Council figure — not 22 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 reportnot published
- 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 notenot published
- R11 Senior rem + exit packagesnot published
- R12 Integration Joint Board accounts + auditHeld
Official doors
- Website: www.fife.gov.uk
- mygov: organisation page
- WhatDoTheyKnow: fife_council
- GSS / SNS: S12000047
- Audit Scotland: latest annual audit
- FOI mailbox: [email protected]
Copy-ready FOISA letter
Dear Fife 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/fife_council Identity check: https://www.mygov.scot/organisations/fife-council · S12000047