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 If a paper is unpublished we print NOT PRINTED — not a guess.
Annual Audit Report
2024/25 · IAR true and fair — AAR free from material misstatementUsable reserves stock NOT PRINTED for this year. Source: Audit Scotland.
Audited annual accounts
2024/25 accounts hub
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 | £86.896m | AAR |
| 2016/17 | unqualified | NOT PRINTED | AAR |
| 2017/18 | unqualified | NOT PRINTED | AAR |
| 2018/19 | unqualified | NOT PRINTED | AAR |
| 2019/20 | unqualified | NOT PRINTED | AAR |
| 2020/21 | IAR true and fair — AAR unmodified | NOT PRINTED | AAR |
| 2021/22 | unqualified | NOT PRINTED | AAR |
| 2022/23 | unqualified | £175m | AAR |
| 2023/24 | unqualified | £202m | AAR |
| 2024/25 | IAR true and fair — AAR free from material misstatement | NOT PRINTED | AAR |
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What is unpublished, and who to ask.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
- Website: www.highland.gov.uk
- mygov: organisation page
- WhatDoTheyKnow: highland_council
- GSS / SNS: S12000017
- Audit Scotland: latest annual audit
- FOI mailbox: [email protected]
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.
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 deskChildren 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 childrenAudit in English
- 2024/25 · Annual Accounts 2024/25 (audited)
Latest signed year. 2025/26 is unaudited only. Printed: Cost of Services £791.143m; usable reserves £157.448m; HRA £5.076m. Not a ward split.
- 2024/25 · Independent auditor’s report (inside the signed accounts)
IAR pp.51–54. Claire Gardiner CPFA, Audit Director, Audit Scotland. True and fair view of the council and its group. IAR date field NOT PRINTED. Authorised for issue 12 November 2025. No qualification wording.