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Highland

237,290 people · 21 wards

NRS mid-2024 population estimates (Table 4), published 14 Aug 2025; as at 30 June 2024

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Open 21 wards

Completeness · enhanced

Dated sitting and/or a ward-named £ are held.

How this badge is counted

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

This week in this council

4 dated public sittings held across the wards.

Two doors

This council in one sitting

Service nets from the 2026/27 total net expenditure rows. Awards are not cash. IAR 2024/25 prints true and fair — that AAR does not print unqualified. Face usable £157.448m is not commentary £157.5m. Named capital pipeline NOT PRINTED. Council totals stay here — not on the 21 wards.

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 If a paper is unpublished we print NOT PRINTED — not a guess.

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£86.896mAAR
2016/17unqualifiedNOT PRINTEDAAR
2017/18unqualifiedNOT PRINTEDAAR
2018/19unqualifiedNOT PRINTEDAAR
2019/20unqualifiedNOT PRINTEDAAR
2020/21IAR true and fair — AAR unmodifiedNOT PRINTEDAAR
2021/22unqualifiedNOT PRINTEDAAR
2022/23unqualified£175mAAR
2023/24unqualified£202mAAR
2024/25IAR true and fair — AAR free from material misstatementNOT PRINTEDAAR

Honest gaps

What is unpublished, and who to ask.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

  • Usable reserves stock £ not clearly extractable for 2016/17

    gap

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

  • Usable reserves stock £ not clearly extractable for 2017/18

    gap

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

  • Usable reserves stock £ not clearly extractable for 2018/19

    gap

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

  • Usable reserves stock £ not clearly extractable for 2019/20

    gap

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

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

    gap

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

  • Audit opinion wording not clearly captured for 2020/21

    gap

    audit_opinion blank pending clearer printed phrase Ask: Audit Scotland AAR.

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

    gap

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

  • Usable reserves stock £ not clearly extractable for 2024/25

    gap

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

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

Plain money

City totals live on the council desk. They are not a ward budget.

A printed ward pot is not a ward budget. City totals stay on Investigate.

See how Highland spends

Adult Disability Payment

18,015 people in receipt on 31 January 2026 — a council total, not a ward split. Residual DWP PIP on some ward health pages is a different stock.

See the council desk

Children and schools

Scotland pupil census, EAL and placing-request stock live on Government. This street desk does not invent a school-roll or a waiting list. Ward pages may show Census 2022 qualifications of adults — that is not pupils.

Open Government children

Audit in English

For the record