Agenda Document Pack - Finance and Resources Committee - 01/10/2025
Perth and Kinross Council · 1 October 2025
Back to Finance and Resources Committee — 1 October 2025 and its agenda
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Ambition | Compassion | Integrity Our vision is for a Perth and Kinross where everyone can live life well, free from poverty and inequality Council Building 2 High Street Perth PH1 5PH 24/09/2025 A hybrid meeting of the Finance and Resources Committee will be held in the Council Chamber on Wednesday, 01 October 2025 at 14:00. If you have any queries please contact Democratic Services on (01738) 475000 or email Committee@pkc.gov.uk. THOMAS GLEN Chief Executive Those attending the meeting are requested to ensure that all notifications are silent on their device and other devices are in silent mode. Please note that the meeting will be broadcast online and recorded. The recording will be publicly available on the Council’s website following the meeting. Members: Councillor Stewart Donaldson (Convener) Councillor Grant Laing (Vice-Convener) Bailie Chris Ahern Councillor Keith Allan Councillor Peter Barrett Councillor Dave Cuthbert Councillor Eric Drysdale Councillor John Duff Councillor David Illingworth Provost Xander McDade Councillor Tom McEwan Bailie Claire McLaren Depute Provost Andrew Parrott Councillor John Rebbeck Councillor Caroline Shiers Councillor Colin Stewart Page 1 of 206
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Finance and Resources Committee Wednesday, 01 October 2025 Agenda Members are reminded of their obligation to declare any financial or non- financial interest which they may have in any item on this agenda in accordance with the councillors’ code of conduct. 1 WELCOME AND APOLOGIES/SUBSTITUTES 2 DECLARATIONS OF INTEREST 3 MINUTE OF MEETING OF FINANCE AND RESOURCES COMMITTEE OF 25 JUNE 2025 FOR APPROVAL (copy herewith) 5 - 8 4 OUTSTANDING BUSINESS STATEMENT (copy herewith 25/247) 9 - 10 5 2025/26 REVENUE BUDGET - UPDATE NO. 1 Report by Chief Finance Officer (copy herewith 25/248) 11 - 46 6 COMPOSITE CAPITAL BUDGET 2025/31 AND HOUSING INVESTMENT PROGRAMME 2025/30 - MONITORING REPORT NO. 1 Report by Chief Finance Officer (copy herewith 25/249) 47 - 88 7 TRANSFORMATION AND CHANGE PROGRAMME UPDATE Report by Chief Executive (copy herewith 25/250) 89 - 122 8 PROCUREMENT UPDATE Report by Strategic Lead - Legal and Governance (copy herewith 25/251) 123 - 206 Page 3 of 206
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Finance and Resources Committee Minute of hybrid meeting of the Finance and Resources Committee held in the Council Chamber, 2 Hight Street, Perth on Wednesday 25 June 2025 at 1.00pm. Present: Councillors S Donaldson and G Laing; Bailies C Ahern, Bailie A Bailey (substituting for Provost X McDade) and Bailie C McLaren; Depute Provost A Parrott; and Councillors P Barrett, D Cuthbert, E Drysdale, J Duff, D Illingworth, T McEwan, J Rebbeck, C Shiers, F Smith (substituting for Councillor A Chan) and C Stewart. In Attendance: T Glen, Chief Executive; C Mailer, Depute Chief Executive; J Pepper; Chief Officer, HSCP; S Walker, Strategic Lead - Finance and Business Support; S Coyle, A Craig and A O’Brien (Finance and Business Support), S Crawford, Strategic Lead – Property Services; S Merone, Strategic Lead – Economy, Development and Planning; S MacDonald (Economy, Development and Planning); E Ritchie, Strategic Lead - Housing and Communities; F Crofts, Strategic Lead - Environment and Infrastructure; P Leonard (Environment and Infrastructure), A Singh, Strategic Lead – Children, Families and Justice; G Boland, Strategic Lead – Planning, People and Performance; P Johnstone and F Thomson (Planning, People and Performance), L Brady and N Sutherland (Customer and Digital Services); C Guild, Strategic Lead – Projects and Programmes; L Stewart, V Robertson, S Hendry K Molley, A Brown and R Ramsay (all Legal and Governance). Apologies: Provost X McDade and Councillor A Chan Councillor S Donaldson, Convener, Presiding. The Convener Led on items 1-5 and 7-9. The Vice-Convener led on item 6. 1. Welcome and Apologies The Convener welcomed all those present to the meeting. 2. Declarations of Interest There were no declarations made in terms of the Councillors’ Code of Conduct. 3. Minute of Meeting of the Finance and Resources Committee of 30 April 2025 The minute of meeting of the Finance and Resources Committee of 30 April 2025 was submitted and approved as a correct record. 4. Minute of Meeting of the Employees Joint Consultative Committee of 26 March 2025 The minute of meeting of the Employees Joint Consultative Committee of 26 March 2025 was noted. 3 Page 5 of 206
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5. Outstanding Business Statement Resolved: The status of action in the Outstanding Business Statement (25/171) be noted and completed actions removed accordingly. 6. 2024/25 Financial Position There was submitted a report by the Chief Finance Officer (25/172) (1) providing an update on the Council’s financial position at the conclusion of financial year 2024/25. Resolved: (i) The contents of Report 25/172, be noted. (ii) The transfer of £270,000 from the earmarked Reserve for Transformation and Workforce Management to Legal and Governance to increase capacity for two years, be approved. (iii) The payment of £15,000 to Birnam Arts by accelerating the existing service level agreement, funded from the earmarked Reserve for Communities, subject to the conditions set out in paragraph 5.13 of Report 25/172, be approved. (iv) Following the instruction of Council on 18 June 2025, the immediate release of £250,000 from the Communities earmarked Reserve to support the Council’s response to and recovery from the fire of Saturday 14 June 2025, be approved. 7. Authority to Write Off Debts and Obsolete Stock There was submitted a report by the Chief Finance Officer (25/173) (1) seeking approval to write off identified debts in respect of Sales Ledger; Council Tax (including Water & Wastewater charges); Non-Domestic Rates; Irrecoverable Rents; Housing Benefit Overpayments and Car Park Trading Account Income; (2) seeking approval to write off obsolete stock and other miscellaneous balances. Resolved: (i) It be approved that the amounts detailed in Section 4 and included in Appendices 1 to 5 in Report 25/173 are written off for accounting purposes. (ii) The permanent waiving of charges for adult care and support services for people seeking asylum with no resource to public funds and all refugees within Perth and Kinross, be approved. (iii) It be noted that whilst these amounts are written off, the files are not closed, and every effort will be made to collect outstanding debt where recovery is cost effective. . (There followed a 10-minute recess and the Committee reconvened at 2.40pm) 8. People and Culture Strategy 2024 – 2028, Annual Update There was submitted a report by the Strategic Lead – Planning, People and Performance (25/174) providing an update on the progress made on the implementation of the People and Culture Strategy 2024 – 2028 as agreed by Committee on 12 June 2024. Page 6 of 206
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Resolved: (i) The progress made to date on the implementation of the Strategy, be noted. (ii) The proposed recommended actions planned for the coming year to further support the implementation of the People and Culture Strategy, be agreed. 9. Procurement Update – Contract Delivery Plan There was submitted a report by the Strategic Lead – Legal and Governance (25/175) providing information on the planned procurement activity for future years. Resolved: The planned procurement activity, as far as is known, for future years, be noted. Page 7 of 206
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Finance and Resources Committee Outstanding Business Statement (OBS) (Report No. 25/247) Please note that this statement sets out outstanding decisions of this committee along with an update and estimated completion date. Actions which are overdue are shaded for ease of reference. Where an update reflects that an action is complete then the Committee’s agreement will be sought to its removal from the OBS. No Minute Reference Subject Title Outstanding Action Update Lead Officer/ Service Action Due Action Expected 35. 30 April 2025 Item 6. Composite Capital Budget 2024/30 and Housing Investment Programme 2024/29 – Monitoring Report No.4 At the point of handover to the new Blairgowrie Recreation Centre and the demolition of the existing building, an additional briefing note be provided to Local Elected Members on the parking facilities. An Elected Member Briefing Note was issued on 11 August 2025. Stephen Crawford Complete August 2025 37. 25 June 2025 Item 6. Financial Position 2024/25 A note be provided on the energy costs relating to EV Chargers. Response was circulated via email on 24 September 2025. Scott Walker / Serge Merone Complete 1 October 2025 38. 25 June 2025 Item 8. People and Culture Strategy 2024/28 – Annual Report A breakdown of Services be provided on the number of reports of violence and aggression – 2024/25 – 1,595 instances Response was circulated via email on 17 September 2025. Pauline Johnstone Complete 1 October 2025 39. 25 June 2025 Item 8. People and Culture Strategy 2024/28 – Annual Report Clarification be provided on Workforce Numbers (Headcount and FTE). Response was circulated via email on 17 September 2025. Pauline Johnstone Complete 1 October 2025 4 Page 9 of 206
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Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee: Finance and Resources Committee Date of Meeting: 1 October 2025 Report Title: 2025/26 Revenue Budget – Update No. 1 Report Number: 25/248 Report Author: Scott Walker, Chief Finance Officer Organisational Lead: Scott Walker, Chief Finance Officer ___________________________________________________________________ 1. Purpose 1.1 The purpose of this Report is to provide an update on progress with the 2025/26 General Fund Revenue Budget based upon the June 2025 ledger, updated for any subsequent known material movements, and the projected financial position of the Housing Revenue Account. 1.2 The total net projected overspend on the 2025/26 General Fund Management Budget, currently is £3.469 million (see Appendix 1). 1.3 Sections 1. Purpose 2. Recommendations 3. Background 4. 2025/26 Revenue Monitoring Service Budgets Corporate Budgets Funding Other Updates 5. 2025/26 Revenue Budget Adjustments Issues Arising from Unaudited 2024/25 Annual Accounts Additional Funding Virements Movements in Reserves 6. Financial Risks 7. Conclusion 8. Impact and Value Assessment 9. Appendices 5 Page 11 of 206
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2. Recommendations It is recommended that the Committee: 2.1 note the contents of the report, 2.2 note the projected outturn for the General Fund set out in Section 4 and Appendix 1 and 2, 2.3 approve the adjustments to 2025/26 General Fund budgets set out in Section 5 and Appendices 1,2,4,5,6, 7 and 8, 2.4 note the financial risks set out in Section 6 and Appendix 9. 3. Background 3.1 This report updates the Committee on progress with the 2025/26 Revenue Budget. Appendix 1 to this report summarises the current projected year end (outturn) position for each Service based upon the June 2025 ledger, updated for any subsequent known material movements. 3.2 The budget reflected in Column 1 of Appendix 1 to this report is that approved by the Council in setting the final 2025/26 Revenue Budget on 26 February 2025 (Report No. 25/36 refers). In addition, adjustments approved by the Finance and Resources Committee on 30 April and 25 June 2025 (Report No’s 25/99 and 25/172 refer) are reflected in Appendix 1 (Column 2). 4. 2025/26 Revenue Monitoring Service Budgets 4.1 The total net projected underspend on Service budgets, which is summarised in Section 1 of Appendix 1 to this report, is £50,000 which represents 0.01% of total net Service expenditure. 4.2 Details of variances against individual Service budgets are shown in Appendix 2 to this report with the most significant variances summarised below. 4.3 The management of Service over and underspends are considered throughout the financial year and may also form part of the Revenue Budget strategy for future years. 4.4 There remains a risk that the Council continues to experience increases in costs over the short to medium term that are higher than budgeted. Going forward, this may continue to have an impact on projected outturns and future years’ budgets. Page 12 of 206
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Education and Learning 4.5 The projected outturn for Education and Learning excluding Devolved School Management (DSM) and the Pupil Equity Fund (PEF) is currently anticipated to be on target against budget. The individual elements contributing to this position are summarised in the following table with commentary on the significant variances below. Function Projected Outturn Movement £’000 % £’000 Education & Learning Core Overspend 6 0.5 6 Nursery Sector Underspend (541) (1.8) (541) Primary Sector Overspend 1,114 2.0 1,114 Secondary Sector Underspend (660) (6.9) (660) Special Sector Overspend 81 0.3 81 TOTAL On Target - - - 4.6 In the Nursery Sector, there is a projected underspend of £541,000 due to additional staff slippage and savings from deferred places. 4.7 In the Primary Sector there is a projected overspend of £1.114 million due to the non-achievement of staff slippage targets at this time. 4.8 Within the Secondary Sector, there is a projected underspend of £660,000 due in part to excess staff slippage created in advance of roll out of new intensive support provisions from August 2025. 4.9 In the Special Sector there is a projected net overspend of £81,000 due to increased demand for independent school placements, partially offset by staff slippage. 4.10 Home to School Transport is currently projected on budget due to lower number of school days in financial year. 4.11 The Devolved School Management Scheme is currently projected to be on target. However, some schools are experiencing challenges in delivering approved staff slippage targets and facing inflationary pressures against budgets that have been reduced over previous years. The budgets for the Devolved School Management scheme are allocated by financial year (April – March), whereas expenditure is incurred by academic year (August – June). 4.12 At this stage of the academic year, expenditure met from the Pupil Equity Fund (PEF) is projected to be on target. Children, Families and Justice 4.13 There is currently a projected underspend for Children, Families and Justice of £270,000 or 1.0% of the approved budget. The individual elements contributing to this position are summarised in the following table with narrative on the significant variances below. Page 13 of 206
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Function Projected Outturn Movement £’000 % £’000 Children & Families Underspend (270) (1.2) (270) Justice Service On Target - - - TOTAL Underspend (270) (1.0) (270) 4.14 In Children and Families, there is a projected underspend of £270,000 based on the latest demand for foster, kinship and adoption support following the introduction of new working practices. This is partially offset by projected overspends on residential placements based on recent demand and not currently achieving the budgeted staff slippage target. Economy, Development and Planning 4.15 There is currently a projected overspend for Economy, Development and Planning of £148,000 or 0.9% of the approved budget. The individual elements contributing to this position are summarised in the following table with narrative on the significant variances below. Function Projected Outturn Movement £’000 % £’000 Service Wide Overspend 77 0.5 77 Tourism, Culture & Place Overspend 71 0.6 71 TOTAL Overspend 148 0.9 148 4.16 Service wide there is a projected overspend of £77,000 due to a shortfall in the bad debt provision and costs relating to the Tay Cities Deal. 4.17 In Tourism, Culture and Place there is a projected overspend of £71,000 relating to the running costs of Perth Harbour. Environment and Infrastructure 4.18 The projected outturn for Environment and Infrastructure is currently anticipated to be £25,000 or 0.1% more than budget. The individual elements contributing to this position are summarised in the following table with narrative on the significant variances below. Function Projected Outturn Movement £’000 % £’000 Traffic and Network Underspend (50) (4.0) (50) Waste Disposal Underspend (250) (2.9) (250) Refuse Collection Overspend 175 3.4 175 Fleet Overspend 150 - 150 TOTAL Overspend 25 0.1 25 4.19 In Traffic and Network there is a projected underspend of £50,000 due to additional income from statutory road network charges. Page 14 of 206
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4.20 Across Waste Disposal, there is a projected underspend of £250,000 due to the receipt of additional income from the sale of recyclates and favourable market prices. 4.21 Consistent with the information provided earlier in the year, the 2025/26 Revenue Budget assumed income of £4.975 million from the Extended Producer Responsibility for packaging (pEPR) scheme. In late Summer, like most councils across Scotland, the Council was advised that the 2025/26 allocation would be less than first advised. This reduction of £1.180 million can be contained within the current year, and this is reflected in Appendix 1, however there may be implications for future financial years. Discussions are ongoing between the Council and PackUK, the scheme administrators and will be included in further revenue monitoring / revenue budget updates. 4.22 In Refuse Collection there is a projected overspend of £175,000 due to a shortfall in commercial waste income based on activity to date. 4.23 In Fleet there is a projected overspend of £150,000 due to additional expenditure on vehicle materials and repairs. Housing and Communities 4.24 The projected outturn for Housing and Communities is currently anticipated to be £16,000 or 0.1% less than budget. The individual elements contributing to this movement are summarised in the following table with commentary on the significant variances below. Function Projected Outturn Movement £’000 % £’000 Bereavement Services Overspend 14 1.7 14 Public Transport Unit Underspend (30) (0.7) (30) TOTAL Underspend (16) (0.1) (16) 4.25 In the Public Transport Unit there is a projected net underspend of £30,000 due to additional income from park and ride departure charges partially offset by tendered services. Property Services 4.26 The projected outturn for Property Services is currently anticipated to be £222,000 or 0.3% more than budget. The individual elements contributing to this movement are summarised in the following table with commentary on the significant variances below. Function Projected Outturn Movement £’000 % £’000 Service Wide Overspend 778 1.8 778 Energy Underspend (840) (10.9) (840) Facilities Management Overspend 418 11.5 418 Catering Underspend (134) (1.7) (134) TOTAL Overspend 222 0.3 222 Page 15 of 206
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4.27 On a Service Wide basis, there is a projected overspend of £778,000. This is due primarily to the projected non-achievement of slippage targets (at this time), additional capital charges, and increased unitary charge costs due to interest rates. 4.28 On Energy, there is a projected underspend of £840,000 due to updated rates and consumption information. 4.29 In Facilities Management, there is a projected overspend of £418,000 due to the timing of the roll out of the new cleaning regime (£196,000) and delays in public sector partners confirming their relocation into Pullar House (£222,000). This has been a particular issue with the Scottish Government who have not been able to make a formal commitment despite the best efforts of Council officers to make progress, resulting in a projected reduction in rental income in the current year compared to the business case assumptions 4.30 In Catering, there is a projected underspend of £134,000 due to a reduction in the uptake of school meals compared to budget. Legal and Governance 4.31 Within Legal and Governance there is a projected underspend of £161,000 or 3.8%. This is made up of, in the main, additional income from across the Service partially offset by the projected non-achievement of staff slippage at this time. Customer and Digital Services 4.32 The projected outturn for Customer and Digital Services is currently anticipated to be £80,000 or 0.6% more than budget. The individual elements contributing to this movement are summarised in the following table with commentary on the significant variances below. Function Projected Outturn Movement £’000 % £’000 IT & Customer Services Underspend (50) (0.7) (50) Revenues and Benefits Overspend 130 2.3 130 TOTAL Overspend 80 0.6 80 4.33 In IT & Customer Services, there is a projected underspend of £50,000 due to savings on staff costs that exceed budgeted slippage targets. 4.34 Across Revenues and Benefits there is a projected overspend of £130,000 due to the non-achievement of staff slippage targets and expenditure that is not recoverable from Housing Benefit. Strategic Planning and Performance 4.35 Within Strategic Planning and Performance, there is a projected underspend of £68,000 or 1.1%. This is due to various underspends and additional income across the Service. Page 16 of 206
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Finance and Business Support 4.36 The projected outturn for Finance and Business Support is currently anticipated to be £10,000 or 0.1% less than budget due to additional staff slippage. Scott Street Fire 4.37 At this time, there are no costs included within the Service monitoring information in relation to the fire that took place at Scott Street, Perth in June 2025. 4.38 To date the Council has incurred costs of £621,000, with projections currently exceeding £3.2 million. 4.39 Work continues with insurance companies to recover costs and discussions are ongoing with the Scottish Government in relation to costs that may not be recoverable. 4.40 Further updates will be provided to future meetings of the Finance and Resources Committee. Corporate Budgets 4.41 Included within Section 2 of Appendix 1 is an update on the Council’s Corporate budgets. More information on variances against individual budget headings are set out below. Health and Social care 4.42 On 20 August 2025, Perth and Kinross Integration Joint Board considered a report on the 2025/26 Financial Position, based on financial information to month three (June 2025) (Report No. G/25/108 refers). 4.43 This update included a projected net overspend across the Health and Social Care Partnership of £4.915 million which is summarised in the following table and in detail in Appendix 3. This position is consistent with the financial challenges facing health and social care across Scotland. Social Care £m Health £m Health and Social Care Partnership £m Gross Projected Overspend 3.644 1.435 5.079 Application of Reserves (0.164) - (0.164) Net Projected Overspend 3.480 1.435 4.915 4.44 When the budget was set in March 2025, this was based on a set of assumptions underpinning a “mid-level” scenario for demand, pay, funding and savings. The monitoring to the end of month 3 indicates that demand is much higher than anticipated under the approved scenario. Page 17 of 206
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4.45 In contrast with previous years, the majority of the projected overspend is derived from social care activity within the Partnership with a net projected overspend of £3.480 million, which under the terms of the Integration Scheme, the Council is exposed to. The projected overspend on health activity falls to NHS Tayside. 4.46 Work is ongoing to produce a Financial Recovery Plan that the Integration Joint Board will consider at its meeting on 8 October 2025. 4.47 This level of projected overspend may also have implications for future years’ revenue budgets. 4.48 The Finance and Resources Committee will receive further updates as information becomes available. Funding 4.49 Further information on the Council’s funding is set out within Section 3 of Appendix 1. More information on variances against individual budget headings are set out below. Council Tax Income 4.50 The amount of income the Council will generate from Council Tax is dependent on two main factors, firstly the collection levels and secondly, the number of Band D properties on the Valuation Roll. 4.51 Monitoring of Council Tax collection levels is carried out monthly. The following graph sets out collection performance to 31 August 2025 together with prior year comparative figures for the previous five financial years. 4.52 Between 2020/21 and 2024/25, the average collection figure to 31 August was 45.85%. The actual collection figure to 31 August 2025 was 46% which is 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 Series1 44.94% 45.96% 46.25% 46.17% 45.92% 46.00% 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% 35.0% 40.0% 45.0% 50.0% In Year Collection to 31 August Page 18 of 206
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0.15% more than the five-year average and 0.08% more than the comparable position in 2025. 4.53 Secondly, in setting the Council’s Revenue Budget, assumptions are made on increases in the number of Band D equivalent properties. The graph set out below suggests that actual growth levels are in line with budget assumptions. 4.54 Currently, the level of Council Tax income is projected to be on target against the budget assumptions which is reflected in Appendix 1. April May June July Aug Average 0.30% 0.15% 0.20% 0.28% 0.15% v24/25 0.19% -0.06% 0.06% 0.15% 0.08% -0.10% -0.05% 0.00% 0.05% 0.10% 0.15% 0.20% 0.25% 0.30% 0.35% Movement in Council Tax Collection 71,000 72,000 73,000 74,000 75,000 76,000 77,000 01/04/2020 01/07/2020 01/10/2020 01/01/2021 01/04/2021 01/07/2021 01/10/2021 01/01/2022 01/04/2022 01/07/2022 01/10/2022 01/01/2023 01/04/2023 01/07/2023 01/10/2023 01/01/2024 01/04/2024 01/07/2024 01/10/2024 01/01/2025 01/04/2025 01/07/2025 Council Tax - Number of Band D Equivalent Properties budget Band D Equivalents Page 19 of 206
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Non-Domestic Rates 4.55 The actual collection rate to 31 August 2025 was 35.90%, compared to 35.54% for the same period in 2024/25. Other Updates Housing Revenue Account 4.56 In terms of recurring activity across the Housing Revenue Account, a break- even position is projected for the current financial year. The main elements are summarised below and set out in Appendix 4. 4.57 Within this projection, there is a projected underspend of £295,000 due to additional rental and interest income, partially offset by overspends on the administration of the Housing Revenue Account. 4.58 As a result of this projected underspend, the amount of Capital from Current Revenue will increase by £295,000 resulting in less borrowing in the current financial year. 4.59 In terms of non-recurring activity across the Housing Revenue Account, there is a proposal to draw down from the earmarked Reserve £451,000 for the projects listed in Appendix 4. 4.60 The net result of this latest monitoring on Housing Revenue Account Balances is as follows – • HRA unearmarked Reserves - £1 million • HRA earmarked Reserves - £807,000 5. 2025/26 Revenue Budget Adjustments Issues Arising from Unaudited 2024/25 Annual Accounts 5.1 In completing the Unaudited 2024/25 Annual Accounts, two issues have been identified which require adjustments to be made to the 2024/25 Management Budget. Devolved School Management / Pupil Equity Fund Balances 5.2 In setting the 2025/26 Final Revenue Budget on 26 February 2025 (Report No. 25/36 refers), the Council approved a projected Devolved School Management (DSM) carry forward of £200,000. However, the final underspend (which included agreed planned carry forwards) on the DSM scheme was £527,000 which is £327,000 more than anticipated. This level of underspend is well within the limits of the DSM scheme and it is normal practice to reflect this adjustment at this time. 5.3 Similarly, the Council approved a projected Pupil Equity Funding carry forward of £100,000. However, the final underspend was £195,000 which is Page 20 of 206
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£95,000 more. Schools spent 90.1% of their total Pupil Equity Funding in 2024/25. 5.4 ACTION: The Committee is requested to increase the Education & Learning budget by £422,000 to reflect the actual Devolved School Management scheme and Pupil Equity Fund balances brought forward from 2024/25. This adjustment is reflected in Appendix 1 (Column 3) to this report and has no overall impact on the level of uncommitted Reserves. Revenue Grants 5.5 Accounting arrangements under International Accounting Standards require that, subject to certain conditions, revenue grants which were received by the Council in 2024/25 but not utilised by 31 March 2025 should be accounted for in Reserves at the end of the financial year. Approval is therefore sought to draw down £1.176 million in 2025/26 from the earmarked Reserve for Revenue Grants. These revenue grants are set out in detail in Appendix 5. 5.6 Approval is now sought to adjust the following budgets • Education & Learning - £301,000 • Children, Families & Justice - £182,000 • Economy, Development & Planning - £458,000 • Environment & Infrastructure - £110,000 • Housing & Communities - £125,000 5.7 ACTION: The Committee is asked to approve the adjustments totalling £1.176 million to the above Service budgets (set out in detail in Appendix 5), funded from Reserves, to reflect revenue grants received in 2024/25 in respect of expenditure which will not be incurred until 2025/26. These additional adjustments are reflected in Appendix 1 (Column 3) to this report and have no overall impact on the budgeted level of uncommitted Reserves. Revenue Budget Carry Forwards 5.8 Due to the timing of activity, it is necessary to carry forward revenue budget resources of £249,000 from 2024/25 to 2025/26 in order to complete several projects as follows: • Economy, Development and Planning - £162,000 (Adapt Your Property Scheme and Green Living Fund) • Environment and Infrastructure - £8,000 (Mini Buses Project) • Health and Social Care - £79,000 (Trauma Informed project and Vitamin D project) 5.9 ACTION: The Committee is asked to approve the adjustments totalling £249,000 to the above Service budgets, funded from earmarked Reserves, to reflect expenditure that will now be incurred in 2025/26. These additional adjustments are reflected in Appendix 1 (Column 3) to this report and have no overall impact on the budgeted level of uncommitted Reserves. Page 21 of 206
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Additional Funding 5.10 Since elected members were provided with the 2025/26 Revenue Budget update on 30 April 2025 (Report No. 25/99 refers), notification has been received of additional resources in the current financial year from several sources as set out below. To ensure that the 2025/26 Management Budget continues to reflect the operational requirements of the Council, several adjustments are required, which are summarised below and included in Appendix 1 and Appendix 6. Scottish Government – Revenue Support Grant: • Teacher Induction Scheme: £31,294 (Education and Learning) • Children’s Social Care Uplift £17,000 (Education and Learning) • Children’s Social Care Uplift £116,000 (Children, Families, and Justice) • Kinship and Foster Carers Allowance £46,400 (Children, Families, and Justice) • Child Poverty Co-ordinator £72,000 (Economy, Development and Planning) 5.11 The Scottish Government has advised that the increase in Revenue Support Grant identified above of £282,694 will be made through a redetermination of the Council’s funding. It is therefore necessary to adjust budgets for Education and Learning, Children, Families and Justice, Economy, Development and Planning and Revenue Support Grant. 5.12 ACTION: The Committee is asked to approve the adjustments set out at paragraph 5.10 which are reflected in Appendix 1 (Column 4) to this report. 2025/26 Pay Awards 5.13 The Scottish Government has provided funding to Councils in the current financial year to contribute towards the additional cost of pay awards for all staff groups. For Perth and Kinross Council, this is the difference between the 3% that was budgeted for and the 4% that was accepted offered. Currently teaching unions have not accepted this offer, so this remains a risk to the current and future year budgets. 5.14 Appendix 1 includes adjustments to Service budgets (including health and social care and Tayside Contracts) totalling £2.864 million. It is assumed that this funding will be provided by the Scottish Government, and this will be confirmed in future reports. 5.15 ACTION: The Committee is asked to approve the adjustments to Service budgets that are reflected in Appendix 1 (Column 4) with a corresponding increase in the level of Revenue Support Grant of £2.864 million. Page 22 of 206
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Other Funding 5.16 Other funding amounting to £6.501 million has been paid outside the Revenue Support Grant mechanism as Other Grant income and is, therefore, cost neutral in terms of the budget summary. Details of this funding is set out in Appendix 6. 5.17 ACTION: The Committee is asked to note the receipt of £6.501 million of additional resources, with this funding being reflected within Education and Learning, Children, Families and Justice, Economy, Development and Planning, Housing and Communities and Strategic Planning, People and Performance as additional grant income. The current projected outturn assumes that all these additional resources will be fully expended in 2025/26 or will be carried forward under the terms of the grant award. Virements Contribution to/from Capital Fund 5.18 In line with the strategy for managing the Council’s Capital Programme over the medium term, it is recommended that the eventual over or underspend on Capital Financing Costs and Interest on Revenue Balances be transferred from or to the Capital Fund. 5.19 The latest monitoring indicates a projected increase in capital financing costs (loan charges) of £3.948 million based on the latest treasury management activity and a reduction of £400,000 in income from interest on revenue balances due to reduced cashflows. This will result in a reduced Contribution to the Capital Fund of £4.348 million in the current financial year. This is inline with the planned use of the Capital Fund to manage the revenue cost of supporting the Capital budget over the short term. 5.20 ACTION: The Committee is requested to approve the virement of £3.948 million to the Capital Financing Costs (Loan Charges) Budget and £400,000 to Interest on Revenue Balances with a corresponding reduction in the projected Contribution to the Capital Fund. These adjustments have been reflected in Appendix 1 (Column 5) to this report. Service Virements 5.21 To ensure that the 2025/26 Management Revenue Budget continues to reflect current Service needs and operational requirements there are several virements that are reflected in Appendix 1 (column 5) that have been processed in line with the Scheme of Administration. Movements In Reserves 5.22 Included at Appendix 7 is an update on the Council’s General Fund Reserves which includes the following: Page 23 of 206
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• Earmarked and unearmarked Reserves at 31 March 2025 (per unaudited Annual Accounts). • previously approved contributions to and from earmarked Reserves in 2025/26, 2026/27 and 2027/28. • The impact of proposals within this report on earmarked Reserves. • The impact of the latest revenue monitoring on the level of unearmarked Reserves. 5.23 The earmarked Reserves are brigaded under three headings as follows: i. Balances held under statute / regulation – these earmarked Reserves are prescribed under legislation, and the Council has limited discretion in how they are applied. ii. Balances held for specific (previously approved) purposes – the purpose of these earmarked Reserves has been previously approved by Council in either the Reserves Strategy or Annual Accounts iii. Balances held for other purposes – the creation of these earmarked Reserves has been approved by Council, but not specific proposals. 5.24 Going forward proposals involving earmarked Reserves under i. and ii. above will be advised to Committee in summary as Council either has limited discretion or previously approved their application. Proposals to apply earmarked Reserves under iii. above will include more detail for elected member consideration. Balances Held Under Statute / Regulation 5.25 Adjustments of £1.598 million have been considered earlier in the report as part of the unaudited 2024/25 Annual Accounts affecting the Revenue Grants earmarked Reserve and Devolved School Management. Balances Held for Specific (Previously Approved) Purposes 5.26 These earmarked Reserves have previously been approved by elected members in their consideration of the Reserves Strategy or Annual Accounts. 5.27 Specifically, authority is sought to draw down the following for 2025/26 from the earmarked Reserves identified below: • £105,000 (and £216,000 in future years) from Culture to support the UNESCO project • £90,000 from the Works Maintenance Reserve to fund works on contaminated land. • £97,000 from Events to support this year’s programme • £47,000 from the Community Investment Fund for this year’s activity • £103,000 to support transformation within Health and Social Care. • £1.839 million for the Extended Producer Responsibility for Packaging scheme that was allocated to Reserves in setting the 2025/26 Revenue Budget. Page 24 of 206
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5.28 ACTION: The Committee is asked to approve the transfers to / from earmarked Reserves set out in paragraph 5.27 above. These adjustments are reflected in Appendix 1 (Column 6) to the report. Balances Held for Other Purposes 5.29 Approval is sought for several adjustments relating to the earmarked Reserve for Transformation and Workforce Management totalling £661,000 including modernisation of financial and HR systems, procurement, and legal capacity. An element of this funding is the transfer of 2024/25 underspends to 2025/26 to ensure delivery of approved projects. 5.30 ACTION: The Committee is asked to approve the transfer of £661,000 from the Transformation and Workforce Management to Service Revenue Budgets. These adjustments are reflected in Appendix 1 (Column 6) to the report. Financial Insecurity Funding 5.31 Approval is sought to drawdown funding from the Anti-Poverty earmarked Reserve totalling £250,000. This will augment the Scottish Welfare Fund budget to ensure that the most vulnerable in our area have access to a dignified, cash response to crisis situations. This additional funding will allow the Council to meet the demand of low-income households struggling to meet the rise in cost of living and will allow vulnerable residents to maintain independent living in the community. Furthermore, this funding will allow us to continue to support all P&K residents in crisis and support those on low incomes living rurally. 5.32 ACTION: The Committee is asked to approve the transfer of £250,000 from the Anti-Poverty earmarked Reserve to the Financial Insecurity Fund. This adjustment is reflected in Appendix 1 (Column 6) to the report. Warm Welcome Fund 5.33 In 2024/25, Perth and Kinross Council provided funding of £200,000 for the Warm Welcome Fund allocated by ward based on population size. Groups and organisations within these areas were invited to negotiate their specific funding needs in order to implement their proposals. This approach promoted fairness, encouraged community collaboration, and minimised the duplication of services across different areas. 5.34 An update on the impact of this funding was shared in an elected member briefing in June 2025. 5.35 Given the success of previous schemes, it is proposed that a £150,000 is applied for 2025/26, along the same lines as 2024/25 with an update on outcomes to be shared with elected members in the new financial year. 5.36 ACTION: The Committee is asked to apply £150,000 from the Anti-Poverty earmarked Reserve to take forward the Warm Welcome Fund Initiative. This adjustment is reflected in Appendix 1 (Column 6) to the report. Page 25 of 206
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Perth and Kinross Foodbank 5.37 The Council has been approached by Perth and Kinross Foodbank to provide a £40,000 contribution towards their running costs in 2025/26. Perth and Kinross Foodbank provide emergency food, practical guidance and connections to wider services for people in crisis across Perth and Kinross. The Welfare Rights and Welfare Fund teams have a well-established relationship with the Foodbank providing on-site advice and assistance to members of the public. 5.38 Going forward, as part of the Council’s commitment to tackling poverty, and the cost of living crisis, officers will increase their presence at the Foodbank and develop a longer term partnership delivering on shared outcomes and stronger collaboration. 5.39 ACTION: The Committee is asked to apply £40,000 from the Anti-Poverty earmarked Reserve to support Perth and Kinross Foodbank. This adjustment is reflected in Appendix 1 (Column 6) to the report. Blairgowrie and Rattray Access Network (BRAN) 5.40 BRAN are one of the longest established path groups in Perth and Kinross and have taken on the Blairgowrie Path Network to maintain it to a high standard. This includes the River Ericht Walk circular via Kitty Swansons Bridge, parts of the Cateran Trail, the Bluebell woods path, and Ardblair Trail amongst others. 5.41 They have been an exemplar of partnership working over the last 10 years and consistently demonstrated good practice, share their knowledge and experience with other groups. They undertake their own publicity and fundraising locally to promote and undertake their work which the Community Greenspace service have been delighted to support. 5.42 In recognition of this work, approval is sought to provide funding of £15,000 to purchase specialist equipment that will double the capacity of the organisation to manage core paths. 5.43 ACTION: The Committee is asked to apply £15,000 from the Communities earmarked Reserve to increase capacity for BRAN. This adjustment is reflected in Appendix 1 (Column 6) to the report. Employer’s National Insurance Costs 5.44 In setting the 2025/26 Revenue Budget, the Council was advised of funding of £3.915 million, which was to reflect 60% of the additional cost. This, along with the £2.8 million that was funded by the Council, was allocated to Services (including the Health and Social Care Partnership) with a balance that was applied to Reserves pending an understanding of the actual impact of the increased cost. Page 26 of 206
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5.45 Approval is now sought to apply £395,000 towards the cost of services provided by Tayside Contracts and £161,000 for ALEOs which will fund 60% of their additional costs. 5.46 ACTION: The Committee is asked to apply £556,000 from unearmarked Reserves to fund additional employers’ national insurance costs. This adjustment is reflected in Appendix 1 (Column 6) to the report. Revenue Budget Flexibility 5.47 To assist with the management of the 2025/26 Revenue Budget, there are several adjustments totalling £62,000 (net) that are set out in Appendix 8. These are movements to and from previous years to more accurately reflect delivery of projects / initiatives. 5.48 ACTION: The Committee is asked to approve the net adjustments of £62,000 set out in Appendix 8. These adjustments are reflected in Appendix 1 (Column 6) to the report. Unearmarked Reserves 5.49 Based on the latest information, the level of unearmarked Reserves at 31 March 2025 is projected to be £13.182 million or 2.6%. This position will change throughout the financial year as more information becomes available. 5.50 There are two reasons for the reduction in both the level and percentage of unearmarked Reserves. Firstly, this update assumes a net overspend in the current year of £3.469 million or 0.7% (there is a risk that this figure increases). Secondly, there is a planned contribution from unearmarked Reserves of £2.064 million or 0.4%. In the 2026/27 and 2027/28 Provisional Revenue Budgets there is a net contribution of £1.062 million or 0.2%. 5.51 The Reserves Strategy sets out arrange of between 2% and 4%. 6. Financial Risks 6.1 In preparing the Council's revenue monitoring, officers have considered the key strategic, operational and financial risks facing the Council over this period. Whilst the risks may be managed in the current financial year, there is the potential for there to be an impact in the future. 6.2 To alleviate the impact these risks may have if they occur, a number of general risk mitigation factors are utilised by the Council which include detailed budget monitoring carried out by Services and having general fund balances available to meet unforeseen expenditure. 6.3 Risks are captured within the body of the report with a summary being maintained in Appendix 9. 6.4 The updated risks that may impact on the 2025/26 Revenue Budget are summarised as follows: Page 27 of 206
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• Achievement of staff slippage • Funding to Health and Social Care • Inflation • Council Tax Income • Extended Producer Responsibility for Packaging income 6.5 Going forward, risks to the 2025/26 Revenue Budget and beyond will be captured with mitigating actions identified. 7. Conclusion 7.1 This report provides an update on the financial performance of Perth and Kinross Council for 2025/26. The report highlights a projected net overspend of £3.469 million. The main driver for this position is the increased demand for Health and Social Care services. 7.2 The report also outlines several adjustments to the 2025/26 Revenue Budget, including additional funding from the Scottish Government and various virements to ensure the budget aligns with current service needs. 7.3 Financial risks are identified and mitigated through detailed budget monitoring and the availability of general fund balances. 7.4 The latest monitoring indicates that the Council will have unearmarked General Fund balances of £13.182 million or 2.6% on 31 March 2026. 7.5 The report recommends approval of the proposed budget adjustments and notes the importance of continued vigilance in managing financial risks. 8. Impact and Value Assessment 8.1 This is an operational report, and as such, an impact and value assessment is not required. 9. Appendices Appendix 1 – 2025/26 Management Budget Appendix 2 – General Fund 2025/26 Projected Outturn – Service Analysis Appendix 3 – Perth & Kinross IJB 2025/26 Projected Outturns Appendix 4 – Housing Revenue Account 2025/26 Projected Outturns Appendix 5 – Revenue Grants Appendix 6 – Other Grant Funding Appendix 7 – General Fund Balances Appendix 8 – Council Approved Revenue Budget Flexibility Appendix 9 – Financial Risks Page 28 of 206
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Appendix 1 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 2025/26 Previously Issues Movements Virements Movements 2025/26 Projected Variance Variance Council Approved Arising in in Revised Outturn to to Approved Adjustments From Funding Reserves Mgt Revised Revised Budget (Net) 2024/25 Budget Mgt Mgt Accounts Budget Budget £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 % SECTION 1 Service Budgets Education and Learning 178,397 65 723 1,570 75 180,830 180,830 0 0.0% Children, Families and Justice 24,415 1,954 182 292 (16) 26,827 26,557 (270) (1.0%) Economy, Development and Planning 14,857 210 620 167 (259) 293 15,888 16,036 148 0.9% Environment and Infrastructure 31,049 58 118 175 198 1,839 33,437 33,462 25 0.1% Housing and Communities 18,772 391 125 93 (616) 300 19,065 19,049 (16) (0.1%) Property Services 65,316 378 192 (336) 395 65,945 66,167 222 0.3% Legal and Governance 4,898 73 57 (928) 121 4,221 4,060 (161) (3.8%) Customer and Digital Services 12,466 220 87 54 376 13,203 13,283 80 0.6% Strategic Planning, People and Performance 6,159 42 66 44 110 6,421 6,353 (68) (1.1%) Projects and Programmes 527 2 88 617 617 0 0.0% Finance and Business Support 8,521 108 86 1,554 171 10,440 10,430 (10) (0.1%) Directorate Core Costs 570 (10) 4 564 564 0 0.0% Sub - Total: Service Budgets 365,947 3,489 1,768 2,791 (305) 3,768 377,458 377,408 (50) (0.0%) SECTION 2 Corporate Budgets Health and Social Care 106,313 (49) 79 356 113 106,812 110,292 3,480 3.3% Contribution to Valuation Joint Board 1,421 1,421 1,421 0 0.0% Capital Financing Costs 18,914 3,948 22,862 22,862 0 0.0% Interest on Revenue Balances (3,936) 400 (3,536) (3,536) 0 0.0% Net Contribution to/(from) Capital Fund 5,331 (4,348) 983 983 0 0.0% Contribution to/(from) Insurance Fund 4,000 4,000 4,000 0 0.0% Trading Operations Surplus (550) (550) (550) 0 0.0% Support Service External Income (2,323) (2,323) (2,323) 0 0.0% Tayside Pension Fund 1,711 1,711 1,695 (16) (1%) Apprenticeship Levy 956 956 1,011 55 5.8% Pay Award (2,800) 2,800 0 0 0 0.0% Leadership and Procurement (305) 305 0 0 0 0.0% Council Tax Reduction Scheme 7,400 7,400 7,400 0 0.0% Discretionary Relief 1,104 1,104 1,104 0 0.0% Net Expenditure (General Fund) 503,183 6,240 1,847 3,147 0 3,881 518,298 521,767 3,469 0.67% PERTH & KINROSS COUNCIL GENERAL FUND 2025/26 REVENUE BUDGET - SUMMARY 5 Page 29 of 206
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Appendix 1 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 2025/26 Previously Issues Movements Virements Movements 2025/26 Projected Variance Variance Council Approved Arising in in Revised Outturn to to Approved Adjustments From Funding Reserves Mgt Revised Revised Budget (Net) 2024/25 Budget Mgt Mgt Accounts Budget Budget £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 % PERTH & KINROSS COUNCIL GENERAL FUND 2025/26 REVENUE BUDGET - SUMMARY SECTION 3 Funding Revenue Support Grant (304,896) (3,915) (3,147) (311,958) (311,958) 0 0.0% Ring Fenced Grant (1,967) (1,922) (3,889) (3,889) 0 0.0% Non Domestic Rate Income (63,537) (63,537) (63,537) 0 0.0% Council Tax Income (119,157) (119,157) (119,157) 0 0.00% Capital Grant (1,600) (1,600) (1,600) 0 0.0% Total Financing (491,157) (5,837) 0 (3,147) 0 0 (500,141) (500,141) 0 0.00% Financed from/(returned to) Reserves 12,026 403 1,847 0 0 3,881 18,157 21,626 3,469 APPENDIX 1 Page 30 of 206
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APPENDIX 2 PERTH AND KINROSS COUNCIL - GENERAL FUND 2025/26 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 30 June 2025) Variance Variance £'000 £'000 EDUCATION AND LEARNING Total 0 NON DEVOLVED Education and Learning Core 6 Projected overspend due to not meeting slippage target. Nursery Sector (541) Projected additional slippage over target due to turnover of staff and lower than anticipated staffing required for deferred places. Primary Sector 1,114 Slippage target projected not to be met within primary sector due to the requirement to have a teacher in front of class at all times. Secondary Sector (660) Projected slippage in excess of target due to part year allocation of fte required for new Intensive Support Provisions. Special Sector (227) Projected slippage in excess of target due to previous trends in turnover of staff and challenges in recruitment of posts in particular Pupil Support Assistant. 308 Projected overspend on independent special schools due to increased number of placements. Home to School Transport 0 Projected on budget due to increased costs being offset by lower number of school days in financial year 2025/26. 0 DEVOLVED SCHOOL MANAGEMENT SCHEME (DSM) Projected on Budget. Schools are finding slippage targets and increasing costs challenging to manage and this is impacting on the resource spend in schools. 0 PUPIL EQUITY FUND PEF spend projected on budget due to increased costs of Employers national insurance contributions and pay awards. CHILDREN, FAMILIES AND JUSTICE Total (270) Children and Families 181 Projected overspend due to not meeting slippage target partially offset by reduction in demand for some services over 1st quarter. (602) Projected underspend on foster, kinship and adoption in part due to reduction in overall placements in foster carers. This reduction in demand is linked to new working practices funded from the Whole Family Wellbeing Fund project (temporary funding). 151 Projected overspend on residential placements due to additional numbers in excess of budget assumptions. ECONOMY, DEVELOPMENT AND PLANNING Total 148 Service Wide 57 Projected shortfall in sales ledger bad debt provision 20 Projected overspend for contribution towards Tay Cities Deal project management costs Tourism, Culture and Place 71 Perth Harbour - projected increase in operating costs /shortfall in income. (24) Underspend relating to events due to under recovery of income 24 Events, projected under recovery of income ENVIRONMENT AND INFRASTRUCTURE Total 25 Traffic and Network (50) Projected additional income from statutory road network works. Direct Services - Waste Disposal (250) Projected additional income from sale of recyclates as a result of the new twin-streaming collection and favourable market prices. 1,180 Projected shortfall in Extended Producer Responsibility for packaging (pEPR) 659 Projected non-recuring investment in various waste management projects and improvements (1,839) Contribution from Extended Producer Responsibility for packaging (pEPR) reserve Direct Services - Refuse Collection 175 Projected net shortfall in commercial waste income Direct Services - Fleet 150 Projected additional cost of vehicle materials and repairs. SERVICE Summary of Service Variances 5 Page 31 of 206
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APPENDIX 2 PERTH AND KINROSS COUNCIL - GENERAL FUND 2025/26 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 30 June 2025) Variance Variance £'000 £'000SERVICE Summary of Service Variances HOUSING AND COMMUNITIES Total (16) Bereavement Services 14 Projected over spend on loan charges. Public Transport Unit (75) Projected additional income from park and ride departure charges 45 Projected overspend on tendered service PROPERTY SERVICES Total 222 Service Wide 539 Projected overspend as not yet meeting slippage target, increased costs for capital charges and required works for tree surveys and emergency works across the portfolio. 232 Projected overspend on unitary charge due to increased interest rates and historic lifecycle costs and low income from Campus RHI. 7 Projected increased costs for grass pitch lets across LAL settings. Energy (840) Projected reduction in energy costs due to reduced rates and consumption. Facilities Management 196 Overspend due to delay in implementing new cleaning schedule required to achieve approved saving and associated redundancy costs. New cleaning schedule for offices in place from 1 July 2025. 222 Projected overspend due to shortfall in income target for Pullar House lets in the current year due to delays from public sector partners. Catering (134) Projected underspend due to lower than expected number of pupils entitled to free school meals under Scottish Child Payments criteria. LEGAL AND GOVERNANCE Total (161) 60 Projected shortfall against slippage (21) Projected overspend on supplies and services (200) Projected additional income across Legal and Governance (Short Term Lets £84,000, internal recharges £83,000, external recharges to Dundee City Council & Angus Council £30,000). CUSTOMER AND DIGITAL SERVICES Total 80 IT (50) Projected underspend on staff costs. Revenues and Benefits 50 Projected overspend on staff costs due to not meeting slippage target. 80 Projected shortfall due to increased service charges from Social Housing Providers that are not covered by Housing Benefit Subsidy. STRATEGIC PLANNING, PEOPLE AND PERFORMANCE Total (68) (68) Projected net under spend on staff costs, supplies and services and income partially offset against not yet achieving approved savings. PROJECTS AND PROGRAMMES Total 0 No material variances at present FINANCE AND BUSINESS SUPPORT Finance Total (10) 40 Projected overspend due to not meeting slippage target on staff costs. Business Support (50) Projected under spend on staff costs caused by excess slippage due to staff turnover. TOTAL (50) Page 32 of 206
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APPENDIX 3 Perth and Kinross Health and Social Care Partnership Projected outturn based on Revenue Monitoring to 30 June 2025 Social Care Health Health & Social Care Partnership £'000 £'000 £'000 DEVOLVED FUNCTIONS Older People Services 2,120 1,505 3,625 Adult Services 1,308 (352) 956 Other Community Services (56) 0 (56) Management/Commissioned/Other 272 168 440 Budget Deficit 0 Sub Total - Hospital & Community Health 3,644 1,321 4,965 P&K IJB Lead Partner 0 (1,316) (1,316) Dundee & Angus Hosted Services Recharges In/Out 0 1,808 1,808 Sub Total - Lead Partner Arrangement 0 492 492 Acute / Whole System Pressures 0 (641) (641) Total Lead Partner Arrangements 0 (149) (149) GP Prescribing / Other Family Health Services 0 (142) (142) General Medical Services / Family Health Services 0 405 405 Sub Total - PKHSCP 3,644 1,435 5,079 Approved Use of General Reserves in 2025/26 (164) 0 (164) Total Projected Outturn Perth & Kinross HSCP 3,480 1,435 4,915 NON - DEVOLVED FUNCTIONS 0 0 0 TOTAL HEALTH AND SOCIAL CARE 3,480 1,435 4,915 Projected Out-turn Over / (Under) Spend 5 Page 33 of 206
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APPENDIX 4 PERTH AND KINROSS COUNCIL - HOUSING REVENUE ACCOUNT 2025/26 PROJECTED OUTTURN (Based on expenditure to 30 June 2025) £'000 Repairs & Trades 600 Projected overspend on external voids due to use of external contractors. 200 Projected overspend on external repairs & maintenance due to use of external contractors and increased stock levels. (600) Projected underspend within stores as a result of increased usage of external contractors. (200) Projected underspend within Electrical Inspection Condition Report (EICR) contract as a result of less remedial works required. 158 Housing Repairs - additional staff and fire assessments remedial work to be funded from earmarked reserves. Improvements (126) Projected additional Ofgem income for Renewable Heat Incentives (11) Recharge to HEEPS ABS programme for Project Manager costs 87 Projected overspend in relation to cost of RAAC surveys and architects fees 50 Projected overspend in relation to cost of Energy performance Certificate works 89 Housing Improvements - additional staff to be funded from earmarked reserves. Housing Localities 154 Localities - additional staff to be funded from earmarked reserves.. Specialist Services 50 Localities - additional staff and costs for downsizing scheme to be funded from earmarked reserves. General Administration 139 Projected overspend on Void Council Tax based on 24/25 outturn. 500 Projected overspend on loan charges due to acceleration of capital programme including buy backs. 119 Projected overspend on corporate recharges based on 24/25 plus 3% due to increasing Council wide costs. (494) Projected underspend on rent bad debt provision based on estimated rent arrears position. 157 Projected increase in insurance costs Income (66) Projected additional Interest on Revenue Balances income. (650) Projected additional income based on stock levels. CFCR 295 As a result of the projected net under spends highlighted above, this is the increase in the amount available to invest in the HRA capital programme from the Revenue Budget. 451 Total over spend to be funded from earmarked reserve HRA Reserve Information 1,258 Opening HRA Earmarked Reserve 451 Total proposed draw down from HRA Earmarked Reserve. 807 Projected Closing HRA Earmarked Reserve 1,000 HRA Unearmarked Reserve - 2.6% Summary of Service Variances 5 Page 35 of 206
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APPENDIX 5 Revenue Grants Education and Learning Early Years Milk and Snack £185,000 Youth Music Initiative £18,000 Strategic Equity Funding £46,000 Other Grants £52,000 Children, Families and Justice Whole Family Wellbeing £88,000 Care Experienced Children and Young People £94,000 Economy, Development and Planning Green Capital Recovery £251,000 Matthew Gloag Ideas Centre £81,000 TACTRAN £126,000 Environment and Infrastructure Residential Cycle Storage & Parking Fund £38,000 Local Heat & Energy Efficiency Strategies £64,000 Other grants £8,000 Housing and Communities Tayside Biodiversity Partnership £102,000 Other Grants £23,000 TOTAL £1,176,000 5 Page 37 of 206
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APPENDIX 6 Other Grant Funding Education and Learning Scottish Milk and Healthy Snack Scheme £352,140 Children, Families and Justice Gannochy Trust - Universal Youth Service Partnership £188,041 Economy, Development and Planning Scottish Government – No One Left Behind 25-26 £2,091,342 UK Government – UK Shared Prosperity Fund 25-26 £1,877,308 Scottish Government – Place Based Investment Programme 25-26 £766,000 Housing and Communities Scottish Government - Community Led Local Development Fundng 25-26 £575,401 Scottish Government - Local Air Quality Management £115,091 Scottish Government - Air Quality Resource Funding £78,213 UK Government - Asylum Grant £210,000 Strategic Planning, People and Performance Fairer Futures Partnership £247,000 TOTAL £6,500,536 5 Page 39 of 206
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Appendix 7 General Fund Reserves Update Proposals Included in Report Proposals Included in Report Commit- ments Balance 31/3/25 25/26 26/27 27/28 25/26 Future £m £m £m £m £m £m £m £m General Fund Balance 68.284 Balances Held Under Statute / Regulation - Revenue Grants 13.355 (0.543) (1.271) (11.541) 0.000 - Service Concessions 13.262 (9.000) (2.000) (1.000) (1.262) 0.000 - Council Tax Income for affordable housing 4.796 (0.042) 0.283 0.283 (5.320) 0.000 - Developers Contributions: Affordable Housing 4.627 (4.627) 0.000 - Developers Contributions: Commuted Sums 1.202 (1.202) 0.000 - Car Parking 0.977 (0.168) (0.809) 0.000 - Devolved School Management 0.527 (0.200) (0.327) 0.000 Sub total 38.746 (9.953) (1.717) (0.717) (1.598) 0.000 (24.761) 0.000 Balances Held for Specific (Previously Approved) Purposes - Council Approved Revenue Budget Flexibility prior years 1.483 (1.156) (0.249) 0.078 - Council Approved Revenue Budget Flexibility 26-27 0.000 0.062 0.062 - Culture 0.499 (0.105) (0.216) 0.178 - School Estate 0.311 0.791 0.347 1.449 - Climate Change 0.295 0.295 - Works Maintenance 0.200 (0.090) 0.110 - Modern Apprentice Scheme 0.186 0.186 - School Counsellors 0.151 (0.151) 0.000 - Local Government Elections 0.106 0.053 0.053 (0.212) 0.000 - Events 0.097 (0.097) 0.000 - Cemetery Walls 0.080 (0.076) 0.004 - Salix 0.075 0.075 - Community Investment Fund 0.061 (0.047) 0.014 - Historic Child Abuse Scheme 0.050 0.050 - Financial Assistance (Mod) 0.040 0.020 0.020 0.020 0.100 Approved Contributions (from) / to Reserves 5 Page 41 of 206
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Appendix 7 General Fund Reserves Update Proposals Included in Report Proposals Included in Report Commit- ments Balance 31/3/25 25/26 26/27 27/28 25/26 Future £m £m £m £m £m £m £m £m Approved Contributions (from) / to Reserves - Local Area Partnerships 0.036 0.036 - Feasibility 0.000 0.100 0.100 0.200 - Health and Social Care 0.000 0.500 0.500 (0.103) 0.897 - pEPR Funding 0.000 1.839 (0.475) (0.356) (1.839) 0.831 0.000 - Community Resilience 0.000 0.775 0.775 Sub total 3.670 1.904 0.989 (0.201) (2.468) (0.216) 0.831 4.509 Balances Held for Other Purposes 0.000 - Transformation & Workforce Management 4.837 (0.293) (0.550) (0.661) (0.536) 2.797 - Anti - Poverty 1.313 0.362 (0.318) (0.050) (0.400) (0.100) 0.807 - Communities 1.003 (0.265) (0.015) 0.723 Sub total 7.153 (0.196) (0.868) (0.050) (1.076) 0.000 (0.636) 4.327 Earmarked Reserves 49.569 (8.245) (1.596) (0.968) (5.142) (0.216) (24.566) 8.836 Uncommitted General Fund Balance 18.715 Use of unearmarked Reserves in setting Budgets (1.989) Impact of Current Year Decisions (0.075) Impact of Current Year Projected Outturn (3.469) Impact of proposals within this report 0.000 Updated Unearmarked General Fund Balance 13.182 Percentage of Net Revenue Budget 2.6% Page 42 of 206
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APPENDIX 8 Council Approved Revenue Budget Flexibility Housing and Communities Loch Leven Heritage Trail - request to accelerate funds from 2026/27 to 2025/26 £(30,000) Equalities Officer - request to carry forward funds to 2027/28 £12,000 English for Speakers of Other Languages (ESOL) provision - request to carry forward funds to 2027/28 £10,000 Economy, Development and Planning Tailored Employability Support for Priority Families £70,000 Total £62,000 5 Page 43 of 206
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Appendix 9 FINANCIAL RISKS Risk to Revenue Budget Mitigation 1 Achievement of staff slippage targets, particularly relating to teacher numbers and impact on pupil / teacher ratio - Proactive workforce management - Revenue monitoring - Future budget submissions 2 Funding to Health & Social Care - Proactive management - Financial Recovery Plan - Revenue monitoring - Future budget submissions 3 Inflation in excess of budgeted levels - Revenue monitoring - Future budget submissions 4 Council Tax income - Revenue monitoring - Future budget submissions 5 Extended Producer Responsibility for Packaging income - Revenue monitoring - Future budget submissions 5 Page 45 of 206
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Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality __________________________________________________________________ Committee or Board: Finance and Resources Committee Date of Meeting: 1 October 2025 Report Title: Composite Capital Budget 2025/31 and Housing Investment Programme 2025/30 – Monitoring Report No.1 Report Number: 25/249 Report Author: John Jennings, Senior Accountant James Salisbury, Senior Accountant Organisational Lead: Scott Walker, Chief Finance Officer __________________________________________________________________ 1. Purpose 1.1 This report provides a summary position to date for the 6-year Composite Capital Budget for 2025/26 to 2030/31 and the 5-year Housing Investment Programme for 2025/26 to 2029/30 and seeks approval for adjustments to the programmes. 1.2 Sections 1. Purpose 2. Recommendations 3. Background 4. Composite Capital Programme – Gross Capital Resources 5. Composite Capital Programme – Expenditure 6. Housing Investment Programme 7. Budget Overview 8. Financial Risks 9. Impact and Value Assessment 10. Appendices 2. Recommendations 2.1 It is recommended that the Committee: (i) notes the contents of the report. 6 Page 47 of 206
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(ii) approves the proposed adjustments to the six-year Composite Capital Budget 2025/26 to 2030/31 set out in Sections 4 and 5 of the report and summarised in Appendices I and II. (iii) approves the proposed adjustments to the Housing Investment Programme Budget 2025/26 to 2029/30 set out in Section 6 of the report and summarised in Appendix III. (iv) notes progress with the delivery of major Capital projects as summarised in Appendix IV. (v) notes the financial risks set out in Section 8 and Appendix V 3. Background 3.1 The Finance and Resources Committee approved an updated six-year gross Composite Capital Budget for 2024/25 to 2029/30 totalling £635.464 million and a five-year gross Housing Investment Programme for 2024/25 to 2028/29 totalling £96.917 million at its meeting on 30 April 2025 (report 25/100 refers). 3.2 This monitoring report now incorporates the approved Composite Capital Budgets for 2030/31 and the Housing Investment Programme for 2029/30. The report also advises on the final outturns for 2024/25 for both programmes, current year expenditure to 31 July 2025, and the latest estimate of the projected outturn for each of the years to 2030/31 for the Composite Programme and 2029/30 for the Housing Investment Programme. 4. Composite Capital Programme – Gross Capital Resources 4.1 The current estimated total gross capital resources (which includes movements in Capital Receipts, Capital Grants, Contributions and borrowing) available over the six years 2025/26 to 2030/31 amount to £559.588 million. Movements from the revised Composite Capital Budget approved on 30 April 2025 for these six years are summarised in the table below, and the constituent elements for each year are shown in Appendix I. Total Gross Composite Capital Resources Approved 30 April 2025 Current Estimate Movement £M £M £M 2025/26 147.463 140.101 (7.362) 2026/27 131.218 113.258 (17.960) 2027/28 90.468 86.264 (4.204) 2028/29 65.909 69.249 3.340 2029/30 48.527 70.187 21.660 2030/31 44.716 80.529 35.813 Total 528.301 559.588 31.287 4.2 The monitoring position has been updated for amounts carried forward from 2024/25 as reflected within the unaudited accounts. The overall movement in the total Gross Resources for the 6 years 2025/26 to 2030/31 shown at Section 4.1 above can be summarised as follows: Page 48 of 206
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£’000 Resources Brought-forward from 2024/25 to 2025/26: - Property Receipts, including carried forward to future years 264 Capital Grants 6 - Tay City, Developer, Other Third Party and Revenue Contributions 2,791 Borrowing Requirement 12,425 Total Resources Brought-forward from 2024/25 15,486 Increase in Resources from current monitoring: Increase in Capital Grants (Section 4.4) 369 Increase in Capital Receipts (Section 4.5) 6,579 Increase in Third Party, Revenue and Developer Contributions (Section 4.6) 1,391 Increase in Borrowing (Section 4.7 and 4.8) 7,462 Total Increase in Gross Capital Resources (Section 4.1) 31,287 4.3 The resources brought forward from 2024/25 to 2025/26 represent adjustments between the final estimate in 2024/25 and the final outturn. Therefore, these merely represent timing differences and are neutral over the two years. Adjustments arising from the current year monitoring are described in the sections below. 4.4 The Scottish Government has allocated a Capital Grant of £374,000 to the Council in 2025/26 under the Bus Infrastructure Fund (see Section 5.3.2). There is also a reduction of £5,000 in the Road Safety Initiative Grant originally allocated in 2024/25 and carried forward to the current year. These amounts have therefore now been incorporated into the programme at Appendix I and II. 4.5 Commercial Property Receipts have been reviewed which results in an increase of £6.572 million comprising new receipts of £5.087 million and use of brought forward receipts of £1.485 million. Additionally, Ring-Fenced Capital Receipts for the disposal of waste containers within the Environment and Infrastructure Prudential Borrowing programme have increased by £7,000. It is therefore proposed to increase the expenditure budgets by these amounts. 4.6 There is an increase of £1.391 million in Third Party Contributions, with additional contributions towards Structural Maintenance (£155,000, Section 5.2.3), the Bertha Park Link Road (£1.064 million, Section 5.4.3), and Energy Conservation and Carbon Reduction (£41,000, Section 5.5.7); less carry forward adjustments for Active Travel (£2,000) and the Low Carbon Transport Hub (£3,000). There has also been an increase in Revenue Contributions totalling £30,000 in relation to Car Parking – Pitlochry (£11,000), Almondbank Flood Protection Scheme (£11,000) and the Low Carbon Transport Hub (£8,000). In addition, there are adjustments on the Tay City Deal Contribution (£74,000) and Scottish Water Contribution towards Broxden Drainage (£32,000) in 2025/26 to remove the carry forward amounts as a result actual receipts in 2024/25 being higher than estimated by this amount. Page 49 of 206
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4.7 The projected borrowing requirement in 2025/26, which is effectively the balancing item for resources, is £121.818 million. This is £10.398 million lower than the amount approved by this Committee on 30 April 2025 (£132.216 million). This total can be broken down between borrowing carried forward from 2024/25 (increase of £12.425 million as set out in the table above at Section 4.2) less proposed budget adjustments from the current monitoring (reduction of £22.823 million as set out in Appendix II). 4.8 The total borrowing requirement in the subsequent years 2026/27 to 2030/31 has increased by £30.285 million to £307.179 million, resulting in an overall increase of £7.462 million in the total level of borrowing across the whole 6- year programme. This increase in borrowing is summarised as follows: 2025/26 2026/27 2027/28 Later Years Total £m £m £m £m £m Property Services – Leisure Asset Review (PH2O, Bells etc.) (Section 5.5.5) 0.000 0.000 0.000 7.200 7.200 Environment and Infrastructure Prudential Borrowing – Recycling in Schools Programme and Vehicle Replacement Programme (Section 5.2.7) 0.262 0.000 0.000 0.000 0.262 Movements arising from re-phasing of expenditure and receipts (Appendix II) (23.085) (18.360) (5.104) 46.549 0.000 Increase/(Reduction) in Borrowing Requirement (22.823) (18.360) (5.104) 53.749 7.462 4.9 The chart below shows the Capital Resources required to fund the 2025/26 Composite Capital Programme following the proposed budget adjustments detailed in this report. 86.5% 8.1% 0.4% 3.8% 0.2% 1.0% 5.4% Projected Capital Resources 2025/26 (August 2025) Borrowing (£121.818M) Grants (£11.375M) Tay City Deal (£0.550M) Developer Contributions (£5.344M) Third Party & Revenue Contributions (£0.257M) Receipts (£1.412M) £Million Page 50 of 206
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5. Composite Capital Programme – Expenditure 5.1 Total Expenditure and Proposed Budget Adjustments to the Current Programme 5.1.1 Total expenditure (net of grants and contributions) to 31 July 2025 on the Composite Capital Programme is detailed in Appendix II and summarised as follows: Projected Outturn (£m) Net Expenditure to 31 July 2025 (£m) % of Projected Outturn Environment and Infrastructure 50.464 9.095 18% Housing and Communities 6.122 0.227 4% Economy, Development and Planning 31.111 3.451 11% Property Services 40.613 8.849 22% Customer and Digital Services 5.023 0.696 14% Health and Social Care 0.953 0.275 29% Unallocated 4.885 0.000 0% Total Net Capital Expenditure 139.171 22.593 16% 5.1.12 Appendix IV includes updates on the progress of delivering the Council’s major Capital projects. 5.2 Environment and Infrastructure 5.2.1 The Strategic Lead has reviewed the programme for Environment and Infrastructure and proposes various budget adjustments, the most significant of which are described below. 5.2.2 Within Traffic and Road Network, a revenue budget grant has been received towards the 20mph Signage Programme with a focus on utilising this grant first. The capital budget is therefore not required in the current year and it is proposed £119,000 is moved to next year. In addition, with the current closure of the South Street/Scott Street junction in Perth, work to replace the traffic signals originally scheduled for 2026/27 has been brought forward to the current year, and it is proposed £125,000 is accelerated accordingly. 5.2.3 Within the Roads Maintenance Partnership, there has been a net movement in the contributions, with a subsequent increase in the expenditure budget for Structural Maintenance. Included within the movement is a contribution of £249,000 from Scottish Water towards works at Tay Street and Shore Road in Perth. 5.2.4 Within Structures, it is proposed to drawdown amounts from the Bridge Refurbishment Programme for works in 2025/26, for Bolfrack River Retaining Wall (£85,000), Bridge of Tilt (£630,000) and Corb Bridge Culvert (£97,000). It is also proposed to drawdown a further £1.375 million for works on Blairgowrie Bridge between 2025/26 and 2027/28. The drawdowns have been allocated across all future years in line with anticipated spend on the Bridge Page 51 of 206
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Refurbishment Programme. In addition, the following rephasings are proposed: Project 25/26 £m 26/27 £m Future Years £m Description Perth Queens Bridge (0.078) 0.028 0.050 Limited works are scheduled to take place on Perth Queens Bridge in the current year, with works scheduled to commence in 2026/27. Garry Viaduct 0.051 (0.205) 0.154 Phasing of project has been reviewed with various movements mainly relating to future years in line with expected completion in 2029/30. 5.2.5 Within Flooding, objections have been received on the design for the South Kinross Flood Protection Scheme which needed addressing prior to proceeding (Report 25/25 refers). Advanced utility works are also unable to proceed due to the objections, and it is proposed £1.422 million is moved from the current year to 2026/27. Additionally, within Flooding, the works on Dunkeld and Craigie Burns now has a design contract in place which is progressing the design in the current year and it is therefore proposed £194,000 of the budget is accelerated from future years. 5.2.6 Within Climate Change and Zero Waste, £1.274 million Climate Change Grant from Scottish Government was initially added to Unallocated Resources pending the development of projects for its use. It is now proposed £945,000 of the budget is drawn down from Unallocated Resources for use on various Climate Change projects between 2025/26 and 2027/28, with the remaining £329,000 remaining unallocated within the Climate Change programme in 2025/26 whilst further project options are explored. Also, within Climate Change and Net Zero, additional Scottish Government Capital Grant of £49,000 for Nature Restoration has been added to the expenditure programme in 2025/26. The additional grant monies had also previously been included in the Unallocated Resources pending confirmation of the final allocation. 5.2.7 Within the Prudential Borrowing programme, the Recycling in Schools project has commenced for the purchase of waste bins aimed at improving the recycling rate with additional borrowing of £102,000 included. Further, it is proposed that an additional £160,000 of borrowing is undertaken on the Vehicle Replacement Programme for the purchase of an additional 10 hybrid electric pool vehicles. 5.2.8 The above proposed adjustments, together with other small movements, have been reflected in Appendices I and II. 5.3 Housing and Communities Page 52 of 206
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5.3.1 The Strategic Lead has reviewed the programme for Housing and Communities and proposes the following budget adjustment. 5.3.2 Within Parking, Public Transport and Civil Contingencies, a Scottish Government grant of £374,000 from the Bus Infrastructure Fund has been confirmed and added to the Council’s General Capital Grant. This amount has also been added to the expenditure programme in 2025/26, for the purpose of design, development and delivery of bus infrastructure measures. 5.3.3 The above adjustment has been reflected in Appendices I and II. 5.4 Economy, Development and Planning 5.4.1 The Strategic Lead has reviewed the programme for Economy, Development and Planning and proposed various budget adjustments, the most significant of which are described below. 5.4.2 Within Roads Infrastructure, the Destiny Bridge and New Kingsway, as part of Perth Transport Futures Phase 2, are complete. There are still costs outstanding and it is therefore proposed to move £0.314 million to 2026/27. However, a revised estimate of the overall cost has resulted in an underspend on the project of £6.703 million and it is proposed this is transferred to Unallocated Resources. 5.4.3 Also within Roads Infrastructure, the Bertha Park Link Road costs are anticipated to be higher than currently budgeted with an additional £249,000 required in the current year and £2.873 million in 2026/27. In addition, a contribution from the Developer of £1.064 million is anticipated to be received in 2030/31. It is proposed to meet the increased estimate by transferring the net amount of £2.058 million from Unallocated Resources. Further, for the A9/A85 Road Junction Improvements it is proposed that £145,000 is transferred from Unallocated Resources to meet increased costs from 2024/25 for land compensation. 5.4.4 The Commercial Property Investment Programme for the remainder of the Capital Programme has been comprehensively reviewed, with distribution of the Economic Development Investment budget to specific projects throughout the region. Appendix II provides the proposed allocation and phasing for the various projects. 5.4.5 The above proposed adjustments, together with other small movements, including small carry forward adjustments, have been reflected in Appendices I and II. 5.1 Property Services 5.5.1 The Strategic Lead has reviewed the programme for Property Services and proposed various budget adjustments, the most significant of which are described below. Page 53 of 206
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5.5.2 Within Project Support, budgets for Braco Primary School Upgrade (£8.5 million) and Pitlochry High School Extension (£8.7 million) have been allocated with the phasing set out in the table below. It is proposed these are funded through a virement from Investment in the Learning Estate with £11.062 million transferred from the current year and £6.138 million in 2026/27. 2025/26 £m 2026/27 £m 2027/28 £m 2028/29 £m Braco Primary School Upgrade 0.150 0.350 3.000 5.000 Pitlochry High School Extension 0.200 0.750 5.000 2.750 5.5.3 Additionally, within Project Support it is proposed £400,000 is vired from Capital Improvement Projects in 2029/30 to the School Toilet Upgrade Programme in 2025/26 to enable the commencement of works in the current year. The following rephasings are also proposed: Project 25/26 £m 26/27 £m Future Years £m Description Methven Primary School Refurbishment (0.670) 0.670 - Works at the school have commenced and this rephasing aligns with the timeline of spend. Technology Upgrades (0.519) - 0.519 The works to be completed in the current year have been reviewed and the budget exceeds that required. The budget for next year is sufficient for planned works and it is therefore proposed £519,000 of the budget is moved to 2027/28. 5.5.4 Finally, within Project Support, works to upgrade the kitchen at the Community School of Auchterarder for free school meals have been delayed due to redirection of resources. It is therefore now anticipated that the majority of works will take place between 2027/28 and 2028/29 and it is proposed that the 2025/26 budget is moved to align with this as follows: 2025/26 £m 2026/27 £m 2027/28 £m 2028/29 £m Community School of Auchterarder (FSM) (1.000) (2.261) 0.750 2.511 5.5.5 At its meeting on 18 June 2025 (report 25/162 refers), the Council approved the allocation of the PH2O budget to the revised PH2O project (£74 million), Bells Sports Centre (£10 million) and the Community Campuses in Kinross and Crieff (£13.2 million). The Council also approved that the overall increase in costs of £7.2 million is to be funded by increased borrowing. These projects are now incorporated within the Capital programme with budget movements proposed to reflect the following phasing: 2025/26 £m 2026/27 £m 2027/28 £m 2028/29 £m 2029/30 2030/31 Page 54 of 206
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PH2O 0.300 1.700 2.000 10.000 30.000 29.847 Bells Sports Centre 0.500 1.500 1.500 3.500 3.000 - Kinross Community Campus Sports Facilities - 0.900 5.000 1.000 - - Crieff Community Campus Sports Facilities - - 1.000 4.000 1.300 - 5.5.6 Additionally, within Property Service Management, following arbitration in relation to a contract dispute, the costs of the Letham Community Wellbeing Hub have increased by £326,000. It is proposed to fund this additional cost from the Unallocated Resources. The following rephasings are also proposed: Page 55 of 206
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Project 25/26 £m 26/27 £m Future Years £m Description Friarton Depot – Waste Transfer Station (0.221) 0.221 - The spend projection for the current year has been revised with some costs now anticipated in 2026/27 and it is proposed £221,000 is moved accordingly. Crieff Drummond Arms Regeneration (1.442) 1.442 - Demolition works are progressing per the dangerous buildings notice with demolition expected to take significant time due to the condition and location of the building. It is proposed £1.442 million is moved from the current year to 2026/27 in line with anticipated spend profile. Prudential Borrowing: Pullar House – Purchase and Re-purposing (2.799) 1.600 1.199 The purchase of Pullar House will proceed in the current year, whilst the budget also includes amounts for re-purposing of the office space. The re-configuration works will take place over the next few years as the building occupancy increases. It is proposed the budget is revised to align with this timeframe. 5.5.7 Within Prudential Borrowing – Energy Saving and Carbon Reduction Programme, a grant of £41,000 has been received from Salix towards the energy works at Arngask Primary School and the expenditure budget has been increased to reflect this. 5.5.8 All the above proposed adjustments, together with other small movements, have been reflected in Appendices I and II. 5.6 Customer and Digital Services 5.6.1 The Strategic Lead has reviewed the programme for Customer and Digital Services and proposed various budget adjustments, the most significant of which are described below. 5.6.2 Within Customer and Digital Services, the budgets for Hardware and Licences have been transferred to the main ICT Infrastructure Replacement and Upgrade Programme. The following rephasings are also proposed within Customer and Digital Services to align budgets to the revised programme planned by IT: 2025/26 £m 2026/27 £m 2027/28 £m 2028/29 £m 2029/30 £m 2030/31 £m ICT Infrastructure Replacement and Upgrade Programme (0.781) 0.760 0.822 (2.462) (0.240) 1,901 Data and Analytics (0.532) 0.125 0.141 0.138 0.157 (0.029) Supporting Digital (0.090) 0.109 (0.196) 0.208 0.233 (0.264) Page 56 of 206
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School AV Equipment Replacement Programme (0.016) (0.080) (0.008) (0.074) (0.126) 0.304 5.6.3 In addition to above, the Mosaic system anticipated spend in the current year has been revised upwards slightly and it is proposed that £54,000 of the budget is accelerated from 2027/28. 5.6.4 All the above proposed adjustments, together will smaller movements, have been reflected in Appendices I and II. 5.7 Health and Social Care 5.7.1 Within Technology Enabled Telecare, in line with the number of installs and replacements units due to be completed by the end of 2025/26, it is proposed £355,000 of the budget is moved to future years towards the end of the programme. This reflects savings resulting by moving from a 3 year to a 5 year replacement programme, lower supplier costs and lower demand from that originally anticipated. 5.7.2 The budgets for Moving and Handling Office Refurbishment (£29,000) and Developing Support Tenancies (£229,000) have not progressed and it is proposed the budgets are transferred to Unallocated Resources. 5.7.3 The proposed adjustments, together with smaller movements, have been reflected in Appendices I and II. 5.8 Unallocated Resources 5.8.1 The proposals to and from the Unallocated Resources are set out in the following table: 2025/26 £m Later Years £m TOTAL £m Description Opening Resources 1.869 6.246 8.115 Transfers In: Destiny Bridge 6.703 0 6.703 Section 5.4.2 Developing Supported Tenancies 0.229 0 0.229 Section 5.7.2 Moving and Handling Office 0.029 0 0.029 Section 5.7.2 Transfers Out: Bertha Park Link Road (2.058) 0 (2.058) Section 5.4.3 Climate Change Grant (1.274) 0 (1.274) Section 5.2.6 Nature Restoration Fund (0.049) 0 (0.049) Section 5.2.6 Letham Community Wellbeing Hub (0.326) 0 (0.326) Section 5.5.6 A9/A85 Road Junction (0.145) 0 (0.145) Section 5.4.3 Miscellaneous (0.001) 0 (0.001) Carry Forward Adjustments Closing Resources 4.977 6.246 11.223 Page 57 of 206
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5.8.2 After the application of the above proposed adjustments, the balance of Unallocated Resources is £11.223 million over the 6-year programme. 6. Housing Investment Programme 6.1 The total current estimated expenditure, net of contributions, for the Housing Investment Programme over the 5 years 2025/26 to 2029/30 is £89.027 million. Movements across years from the previous estimates are summarised in the table below and detailed in Appendix III. Approved 30 April 2025 Current Estimate Movement £m £m £m 2025/26 28.098 41.478 13.380 2026/27 14.411 16.923 2.512 2027/28 14.265 13.633 (0.632) 2028/29 12.076 8.515 (3.561) 2029/30 20.044 8.478 (11.566) Total 88.894 89.027 0.133 6.2 The increase in net expenditure of £133,000 relates to the amount of resources carried forward from 2024/25 to 2025/26. Total Expenditure to 31 July 2025 (Housing Investment Programme) 6.3 Net expenditure for 2025/26 to 31 July 2025 amounts to £11.171 million with no receipts to date. Therefore, the borrowing requirement for the year to date is also £11.171 million. 6.4 The Strategic Leads for Housing and Communities and Property Services have reviewed the Housing Investment Programme and proposed the budget adjustments outlined below. 6.5 It is proposed to draw down various amounts from the New Build Future Developments budgets from future years to 2025/26 as follows: • Brioch Road, Crieff - £1.234 million to cover construction costs (£2.716 million) for the development of the site, less Scottish Government Grant (£1.242 million) and a Council Tax Second Home Reserve contribution (£240,000). • Kinloch Brae, Blairgowrie - £299,000 to cover construction costs (£783,000) for the development of the site, less Scottish Government Grant (£404,000) and a Council Tax Second Home Reserve contribution (£80,000). • Former Balhousie Primary School, Perth - £263,000 to cover ongoing professional fees for the development of the site. • Beechgrove, Perth - £52,000 to cover ongoing professional fees for the development of the site. Page 58 of 206
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• Various – a total of £2,000, to cover small carry forward adjustments from 2024/25 required for Huntingtower, Fairfield, Kinloch Gardens, Lynedoch Road Phases 1 and 2 and Weavers Gait. 6.6 The Council House Buy Back Programme has progressed at an increased level in the current year, with 65 purchases completed this year to date. With the multi-storey major refurbishment programme anticipated to commence later this year there has been a significant increase in private owners wishing to sell their property back to the Council. Therefore, it is proposed to increase the Buy Backs budget in the current year by £10.775 million by accelerating this amount spread equally from the subsequent four years of the programme. The current year budget is further enhanced by £1.4 million of Scottish Government grant allocated this year. 6.7 In addition, a further property has been purchased under the Mortgage-to- Rent scheme in the current year. It is therefore proposed to increase the budget in the current year by £75,000, together with £75,000 of Scottish Government Grant awarded for the purchase. Further, third party recharges of £69,000 are estimated on the External Fabric programme in 2025/26, and it is therefore proposed to increase the expenditure budget by this amount. 6.8 It is also proposed to allocate some of the SHQS Future Developments Budget across all years to various schemes, as summarised in the table below. This table also highlights the need to bring forward most of the SHQS Future Developments Budgets from later years: Project 25/26 £m 26/27 £m 27/28 £m 28/29 £m 29/30 £m Total £m Triple Glazing 4.024 4.025 0 0 0 8.049 OT Adaptations 0.500 0 0 0 0 0.500 External Fabric 1.811 1.744 1.228 0 0 4.783 Environmental Improvements 0.978 0.973 0.973 0.973 0 3.897 Bathroom Upgrades 1.178 0 0 0 0 1.178 Energy Efficiency 0.579 0 0 0 0 0.579 Fire Alarm Replacements 0.084 0.166 0 0 0 0.250 Major Adaptations 0.120 0 0 0 0 0.120 Rannoch Road Refurbishment 0.041 0 0 0 0 0.041 149-151 Dunkeld Road 0.029 0 0 0 0 0.029 Fire Precautions 0.002 0 0 0 0 0.002 TOTAL 9.346 6.908 2.201 0.973 0 19.428 SHQS Future Developments (4.066) (1.706) (2.946) (1.839) (8.871) (19.428) Increase/(Reduction) in Borrowing 5.280 5.202 (0.745) (0.866) (8.871) 0 6.9 The remaining proposed budget movement is to move £2.808 million of the budgeted works at St. Catherines Square from 2025/26 to 2027/28, with only professional fees to be incurred this year. 6.10 Due to additional Capital Receipts received in 2024/25 there is a carry forward adjustment in 2025/26 of £97,000. Further, the Revenue Budget monitoring Page 59 of 206
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for the Housing Revenue Account has identified an increase in Capital Financed from Current Revenue (CFCR) of £201,000 in the current year. These adjustments reduce the Borrowing Requirement by £298,000 for the overall programme, however it should be noted that the level of borrowing in the current year has increased by £11.949 million as a result of the proposed acceleration of the various budgets outlined above. 6.11 All the proposed movement outlined above have been included in Appendix III. 7. Budget Overview 7.1 The projected net expenditure outturn in 2025/26 for the Composite Capital Budget is £139.171 million and represents 95% of the original 2025/26 budget approved on 30 April 2025 (£146.146 million). The revised budget is based on the latest projections of expenditure and all budget adjustments outlined within this report. 7.2 Net expenditure to 31 July 2025 on the Composite Capital Budget is £22.592 million and represents 16% of the proposed revised budget for 2025/26 of £139.171 million. 7.3 The projected net expenditure outturn in 2025/26 for the Housing Investment Programme is £40.478 million and represents 144% of the original 2025/26 budget approved on 30 April 2025 (£28.098 million). This increase reflects the allocation of future years block budgets to specific projects in 2025/26 and the increase in the Council House Buy-Back programme. 7.4 Net expenditure to 31 July 2025 on the Housing Investment Programme is £11.171 million which represents 28% of the proposed revised budget for 2025/26 of £40.478 million. 7.5 The Council’s total Borrowing Requirement to 31 July 2025, based on the Composite and Housing Investment Programmes, is £29.538 million. The estimated overall Council Borrowing Requirement for 2025/26 as a whole has reduced by £10.874 million to £160.612 million as a result of the monitoring adjustments reflected within this report. This reflects a reduction in estimated borrowing in the current year on the Composite Programme of £22.823 million and an increase on the Housing Investment Programme of £11.949 million. 7.6 In the context of the Capital Budget, the borrowing above refers specifically to the funding of capital expenditure and therefore the need to borrow. The actual amounts and timing of the borrowing is undertaken as part of the Council’s Treasury Management operations and reported within the Treasury Activity and Compliance reports throughout the year. 8. Financial Risks Page 60 of 206
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8.1 In preparing the Council's capital monitoring, officers have considered the key strategic, operational and financial risks facing the Council over this period. Whilst the risks may be managed in the current financial year, given the nature of capital projects these risks are also likely to impact future years plans. 8.2 To alleviate the impact these risks may have if they occur, a number of general risk mitigation factors are utilised by the Council which include detailed budget monitoring carried out by Services and having general unallocated funds available to meet unforeseen expenditure. 8.3 Given the latest monitoring position outlined in this report, the risks to 2025/26 have been removed or reduced. Going forward, risks to future years Capital Expenditure plans will be monitored with mitigating actions identified. The main risks impacting the Capital Budget are maintained in Appendix V. 8.4 These risks are monitored continuously by officers, and any implications on the Capital Budget will be reported to the Committee at the appropriate time. 9. Impact and Value Assessment 9.1 This is an operational report, and as such, an impact and value assessment in not required. 10. Appendices Appendix I - Composite Capital Programme - Estimated Capital Resources 2025/26 to 2030/31 Appendix II – Composite Capital Programme - Summary of Capital Resources and Expenditure 2025/26 to 2030/31 Appendix III – HRA Capital Investment Programme – Summary of Capital Resources and Expenditure 2025/26 to 2029/30 Appendix IV – Significant Capital Projects Progress Update Appendix V – Capital Budget Financial Risks Page 61 of 206
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PERTH AND KINROSS COUNCIL COMPOSITE CAPITAL PROGRAMME Estimated Capital Resources 2024/25 to 2029/30 APPENDIX I Capital Capital Capital Capital Capital Capital Capital Resources Resources Resources Resources Resources Resources Resources 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 TOTAL (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Revised Revised Revised Revised Revised Revised Revised Budget Budget Budget Budget Budget Budget Budget Capital Grants Recycling Improvement Fund 0 0 0 0 0 0 0 Road Safety Initiaive Fund 1 0 0 0 0 0 1 General Capital Grant 11,374 21,752 12,750 12,750 12,750 12,750 84,126 Total Capital Grants 11,375 21,752 12,750 12,750 12,750 12,750 84,127 General Capital Receipts General Fund - Capital Receipts 570 0 0 0 0 0 570 General Fund - Ring Fenced Receipts 777 844 994 981 1,019 1,000 5,615 Total General Capital Receipts 1,347 844 994 981 1,019 1,000 6,185 Commercial Property Receipts Capital Receipts brought-forward 1,332 2,614 2,449 3,947 4,577 5,022 1,332 Commercial Property Capital Receipts 619 235 2,398 2,530 645 800 7,227 Capital Receipts carried-forward (2,614) (2,449) (3,947) (4,577) (5,022) (1,922) (1,922) Total Commercial Property Receipts Applied (663) 400 900 1,900 200 3,900 6,637 Contributions Tay Cities Deal 550 505 3,945 500 956 0 6,456 Developer Contributions 5,344 2,600 2,600 2,500 2,500 2,000 17,544 Other Third Party Contributions 155 2,000 3,000 1,000 1,000 2,064 9,219 Revenue Budget Contributions 175 124 124 0 0 0 423 Total Contributions 6,224 5,229 9,669 4,000 4,456 4,064 33,642 Capital Borrowing Requirement 121,818 85,033 61,951 49,618 51,762 58,815 428,997 TOTAL CAPITAL RESOURCES/ GROSS BUDGET EXPENDITURE 140,101 113,258 86,264 69,249 70,187 80,529 559,588 Movements in Resources from Approved Budget - 30 April 2025 Revised Revised Revised Revised Revised Revised Revised Budget Budget Budget Budget Budget Budget Budget 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 TOTAL £'000 £'000 £'000 £'000 £'000 £'000 £'000 Resources brought forward from 2024/25 15,486 0 0 0 0 0 15,486 Increase/(Decrease) in: Capital Receipts - General Fund 0 0 0 0 0 0 0 Capital Receipts - Commercial Property (433) 235 1,310 2,530 645 800 5,087 Capital Receipts - Ring Fenced 7 0 0 0 0 0 7 Capital Grants: Recycling Improvement Fund 0 0 0 0 0 0 0 Road Safety Initiaive Fund (5) 0 0 0 0 0 (5) General Capital Grant 374 0 0 0 0 0 374 Tay Cities Deal 74 0 0 0 0 0 74 Third Party Contributions 223 0 0 0 0 1,064 1,287 Revenue Contributions 30 0 0 0 0 0 30 Developer Contributions 0 0 0 0 0 0 0 Resources b/f 62 295 130 540 1,170 1,615 3,812 Resources c/f to future years (357) (130) (540) (1,170) (1,615) 1,485 (2,327) Borrowing Requirement (22,823) (18,360) (5,104) 1,440 21,460 30,849 7,462 Total Increase/(Decrease) in Resources (7,362) (17,960) (4,204) 3,340 21,660 35,813 31,287 Approved Resources 30 April 2025 147,463 131,218 90,468 65,909 48,527 44,716 528,301 Revised Resources 140,101 113,258 86,264 69,249 70,187 80,529 559,588 6 Page 63 of 206
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PERTH AND KINROSS COUNCIL COMPOSITE CAPITAL PROGRAMME SUMMARY OF CAPITAL RESOURCES AND EXPENDITURE 2024/25 to 2029/30 APPENDIX II Approved Actual Proposed Approved Proposed Proposed Revised Actuals Projected Revised Revised Revised Revised Revised Revised Budget Expenditure Carry Budget Carry Budget Budget to Outturn Budget Budget Budget Budget Budget Budget 30-Apr-25 Forward 30-Apr-25 Forward Adjustment 31-Jul-25 to from Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 2024/25 2024/25 2025/26 2025/26 2024/25 2025/26 2025/26 2025/26 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) ENVIRONMENT & INFRASTRUCTURE 29,746 26,904 2,842 47,159 2,842 463 50,464 9,095 50,464 37,983 23,180 18,360 16,859 17,778 164,624 HOUSING & COMMUNITIES 1,226 1,237 (11) 5,759 (11) 374 6,122 227 6,122 2,186 1,558 1,500 1,500 950 13,816 ECONOMY, DEVELOPMENT & PLANNING 48,083 35,061 13,022 24,711 13,022 (7,350) 30,383 3,451 30,383 32,555 (3,520) (250) (2,436) 1,186 57,918 PROPERTY SERVICES 60,095 61,071 (976) 59,335 (976) (17,838) 40,521 8,849 40,521 29,566 44,835 39,411 44,050 40,997 239,380 CUSTOMER & DIGITAL SERVICES 8,637 7,958 679 5,709 679 (1,365) 5,023 696 5,023 6,150 10,892 6,312 5,949 8,862 43,188 HEALTH & SOCIAL CARE 1,202 1,284 (82) 1,604 (82) (569) 953 275 953 1,345 1,256 1,435 1,290 1,446 7,725 UNALLOCATED CAPITAL RESOURCES 1,869 0 3,108 4,977 0 4,977 0 0 0 0 6,246 11,223 TOTAL NET EXPENDITURE 148,989 133,515 15,474 146,146 15,474 (23,177) 138,443 22,593 138,443 109,785 78,201 66,768 67,212 77,465 537,874 (NET OF GRANTS, REVENUE AND 3RD PARTY CONTRIBUTIONS, AND RING FENCED RECEIPTS) GENERAL CAPITAL GRANT (27,564) (27,564) 0 (11,000) 0 (374) (11,374) (4,200) (11,374) (21,752) (12,750) (12,750) (12,750) (12,750) (84,126) DEVELOPER CONTRIBUTIONS (3,707) (730) (2,977) (2,367) (2,977) 0 (5,344) 0 (5,344) (2,600) (2,600) (2,500) (2,500) (2,000) (17,544) CAPITAL RECEIPTS (357) (347) (10) (1,612) (10) 433 (1,189) (95) (1,189) (235) (2,398) (2,530) (645) (800) (7,797) ANNUAL BORROWING REQUIREMENT 117,361 104,874 12,487 131,167 12,487 (23,118) 120,536 18,298 120,536 85,198 60,453 48,988 51,317 61,915 428,407 CAPITAL RECEIPTS BROUGHT FORWARD (2,102) (2,102) 0 (1,270) 0 (62) (1,332) (1,332) (1,332) (2,614) (2,449) (3,947) (4,577) (5,022) (1,332) CAPITAL RECEIPTS CARRIED FORWARD 1,270 1,332 (62) 2,319 (62) 357 2,614 1,401 2,614 2,449 3,947 4,577 5,022 1,922 1,922 TOTAL NET BORROWING REQUIREMENT 116,529 104,104 12,425 132,216 12,425 (22,823) 121,818 18,367 121,818 85,033 61,951 49,618 51,762 58,815 428,997 6 Page 65 of 206
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PERTH AND KINROSS COUNCIL COMPOSITE CAPITAL PROGRAMME SUMMARY OF CAPITAL RESOURCES AND EXPENDITURE 2024/25 to 2029/30 APPENDIX II Approved Actual Proposed Approved Proposed Proposed Revised Actual Projected Revised Revised Revised Revised Revised Revised Budget Expenditure Carry Budget Brought Budget Budget to Outturn Budget Budget Budget Budget Budget Budget 30-Apr-25 Forward 30-Apr-25 Forward Adjustment 31-Jul-25 to from Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 2024/25 2024/25 2025/26 2025/26 2024/25 2025/26 2025/26 2025/26 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 TOTAL (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) ENVIRONMENT & INFRASTRUCTURE Traffic & Road Network Road Safety Initiatives (20mph Zones etc..) 608 685 (77) 472 (77) (6) 389 31 389 362 361 400 400 450 2,362 Scottish Government Grant (383) (377) (6) 0 (6) 5 (1) (1) 0 0 0 0 0 (1) Road Safety Initiatives - A94 Safety Improvements 84 0 84 0 84 84 84 0 0 0 0 0 84 Active Travel Grant -Traffic & Road Safety Schemes 749 632 117 868 117 (2) 983 109 983 600 600 600 600 600 3,983 Third Party Contribution (82) (80) (2) 0 (2) 2 0 0 0 0 0 0 0 0 20mph Signage Programme 47 48 (1) 120 (1) (119) 0 0 120 0 0 0 0 120 Schools Road Safety Measures 182 182 0 0 0 0 1 0 0 0 0 0 0 0 Additional Road Safety - Pedestrian Crossings 65 0 65 181 65 246 246 153 0 0 0 0 399 Traffic Signal Renewals - Upgrading 173 198 (25) 100 (25) 125 200 15 200 0 100 100 100 95 595 Investment in Local Footpaths 0 0 0 20 0 20 20 100 0 0 0 0 120 Car Parking Investment - Pitlochry 230 234 (4) 0 (4) 11 7 7 7 0 0 0 0 0 7 Revenue Contribution (80) (90) 10 0 10 (11) (1) (1) 0 0 0 0 0 (1) A977 Upgrades 5 1 4 173 4 177 177 0 0 0 0 0 177 Broich Road, Crieff - Road Realignment & Safety Measures 0 0 0 18 0 18 18 0 0 0 0 0 18 Sub-Total 1,598 1,433 165 1,952 165 5 2,122 163 2,122 1,335 1,061 1,100 1,100 1,145 7,863 Street Lighting Partnership Street Lighting 0 0 0 0 0 0 0 0 0 600 600 600 1,800 Sub-Total 0 0 0 0 0 0 0 0 0 0 0 600 600 600 1,800 Roads Maintenance Partnership Structural Maintenance 13,193 12,759 434 10,113 434 155 10,702 3,575 10,702 8,963 8,964 8,320 8,320 9,500 54,769 Third Party Contribution (246) (152) (94) 0 (94) (155) (249) (249) 0 0 0 0 0 (249) Revenue Contribution (16) (16) 0 0 0 0 0 0 0 0 0 0 0 Footways 672 633 39 318 39 357 221 357 368 368 341 341 400 2,175 Third Party Contribution 0 0 0 0 0 0 (2) 0 0 0 0 0 0 0 Perth Flood Protection Scheme (South Inch Culvert Reinstatement) 55 55 0 204 0 204 204 0 0 0 0 0 204 Road Safety Barriers 26 26 0 0 0 0 0 0 0 0 0 0 0 Sub-Total 13,684 13,305 379 10,635 379 0 11,014 3,794 11,014 9,331 9,332 8,661 8,661 9,900 56,899 Structures Bridge Refurbishment Programme 1,165 1,009 156 1,778 156 (147) 1,787 82 1,787 1,855 1,836 2,259 2,259 2,603 12,599 Old Perth Bridge - Strengthening 49 36 13 260 13 273 273 2,216 0 0 0 0 2,489 Perth Queens Bridge - Strengthening 59 54 5 154 5 (78) 81 81 371 1,850 0 0 0 2,302 Culteuchar Culvert 22 33 (11) 0 (11) 11 0 (9) 0 0 0 0 0 0 0 Garry Viaduct 46 25 21 321 21 51 393 393 310 1,245 1,720 669 0 4,337 Bolfrack River Retaining Wall 0 0 0 449 0 85 534 534 0 0 0 0 0 534 Bridge of Tilt 0 0 0 620 0 630 1,250 1,250 0 0 0 0 0 1,250 Corb Bridge Culvert, Kinross 0 0 0 353 0 97 450 450 0 0 0 0 0 450 Blairgowrie Bridge 0 0 0 0 0 200 200 200 175 1,000 0 0 0 1,375 Vehicular Bridge Parapets Programme - Assess & Upgrade 1 0 1 33 1 (24) 10 10 24 0 0 0 0 34 Sub-Total 1,342 1,157 185 3,968 185 825 4,978 73 4,978 4,951 5,931 3,979 2,928 2,603 25,370 Flooding Comrie Flood Protection Scheme 6,193 4,681 1,512 21,481 1,512 22,993 2,981 22,993 7,830 0 0 0 0 30,823 Milnathort Flood Protection Scheme 72 8 64 267 64 331 331 0 0 0 0 0 331 South Kinross Flood Protection Scheme 80 78 2 2,121 2 (1,422) 701 229 701 10,296 3,099 75 0 0 14,171 Flood Mitigation Measures - Dunkeld and Craigie Burn 8 10 (2) 72 (2) 194 264 24 264 88 153 340 145 0 990 Investment in Surface Water Management Schemes - Leaky Dam, Rattray Burn0 0 0 27 0 (24) 3 3 48 44 255 0 0 350 Coastal Change Adaptation 48 41 7 52 7 59 59 0 0 0 0 0 59 Almondbank Flood Protection Scheme 0 11 (11) 0 (11) 11 0 88 0 0 0 0 0 0 0 Revenue Contribution 0 (11) 11 0 11 (11) 0 0 0 0 0 0 0 0 Sub-Total 6,401 4,818 1,583 24,020 1,583 (1,252) 24,351 3,322 24,351 18,262 3,296 670 145 0 46,724 Page 66 of 206
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PERTH AND KINROSS COUNCIL COMPOSITE CAPITAL PROGRAMME SUMMARY OF CAPITAL RESOURCES AND EXPENDITURE 2024/25 to 2029/30 APPENDIX II Approved Actual Proposed Approved Proposed Proposed Revised Actual Projected Revised Revised Revised Revised Revised Revised Budget Expenditure Carry Budget Brought Budget Budget to Outturn Budget Budget Budget Budget Budget Budget 30-Apr-25 Forward 30-Apr-25 Forward Adjustment 31-Jul-25 to from Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 2024/25 2024/25 2025/26 2025/26 2024/25 2025/26 2025/26 2025/26 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 TOTAL (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Climate Change and Zero Waste Climate Change Programme 0 0 0 0 0 215 215 215 530 200 0 0 0 945 Climate Change Unallocated 0 0 0 0 0 329 329 329 0 0 0 0 0 329 Nature Restoration 232 162 70 80 70 49 199 199 0 0 0 0 0 199 Recycling Improvement Fund 98 98 0 0 0 0 0 0 0 0 0 0 0 Scottish Government Grant (98) (98) 0 0 0 0 0 0 0 0 0 0 0 Sub-Total 232 162 70 80 70 593 743 0 743 530 200 0 0 0 1,473 Prudential Borrowing Projects Climate Change and Zero Waste Wheeled Bin Replacement Programme - Domestic Bins 219 191 28 248 28 276 74 276 200 200 220 220 225 1,341 Wheeled Bin Replacement Programme - Commercial Bins 161 110 51 20 51 71 48 71 20 20 25 25 25 186 Recycling in Schools - Waste Bin Purchases 0 0 0 0 0 102 102 102 0 0 0 0 0 102 Recycling Containers, Oil Banks & Battery Banks Replacement Programme163 167 (4) 151 (4) 7 154 154 105 105 70 70 75 579 Capital Receipts - Disposals (6) (9) 3 0 3 (7) (4) (1) (4) 0 0 0 0 0 (4) Litter Bins 35 35 0 65 0 65 65 50 50 55 55 55 330 Direct Services Vehicle Replacement Programme 5,495 5,032 463 5,777 463 160 6,400 1,450 6,400 2,942 2,692 3,311 3,394 3,500 22,239 Capital Receipts - Vehicle Disposals (550) (355) (195) (578) (195) (773) (98) (773) (294) (269) (331) (339) (350) (2,356) Street Lighting Partnership Street Lighting Renewal - LED & Column Replacement 972 858 114 821 114 30 965 270 965 551 562 0 0 0 2,078 Sub Total 6,489 6,029 460 6,504 460 292 7,256 1,743 7,256 3,574 3,360 3,350 3,425 3,530 24,495 TOTAL - ENVIRONMENT & INFRASTRUCTURE 29,746 26,904 2,842 47,159 2,842 463 50,464 9,095 50,464 37,983 23,180 18,360 16,859 17,778 164,624 HOUSING & COMMUNITIES Community Greenspace Community Greenspace Sites 0 0 0 0 0 0 0 0 0 0 700 250 950 Play Areas and Parks 912 902 10 1,223 10 1,233 1,233 1,125 150 500 500 500 4,008 Third Party Contribution (102) (98) (4) (15) (4) (19) (19) 0 0 0 0 0 (19) Revenue Contribution 0 (50) 0 (50) (50) 0 0 0 0 0 (50) 3G Pitch, Blairgowrie 117 83 34 0 34 34 34 0 0 0 0 0 34 Countryside Sites 0 0 0 0 0 0 0 616 139 700 0 0 1,455 Community Greenspace Bridges 88 124 (36) 109 (36) 73 79 73 0 894 0 0 0 967 Third Party Contribution (13) (13) 0 0 0 0 0 0 0 0 0 0 0 Core Path Implementation 110 91 19 0 19 19 19 0 0 0 0 0 19 Third Party Contribution (110) (91) (19) 0 (19) (19) (19) 0 0 0 0 0 (19) Kinnoull Hill 0 0 0 8 0 8 8 0 0 0 0 0 8 Cemetery Extensions 13 13 0 60 0 60 60 445 375 300 300 200 1,680 Sub-Total 1,015 1,011 4 1,335 4 0 1,339 79 1,339 2,186 1,558 1,500 1,500 950 9,033 Improvements New Gypsy Traveller Site 30 54 (24) 1,966 (24) 1,942 1,942 0 0 0 0 0 1,942 Sub Total 30 54 (24) 1,966 (24) 0 1,942 0 1,942 0 0 0 0 0 1,942 Parking, Public Transport Unit and Civil Contingencies Community Transport Iniatives 181 172 9 18 9 27 27 0 0 0 0 0 27 Bus Infrastructure Fund Expenditure 0 0 0 0 0 374 374 374 0 0 0 0 0 374 Sub-Total 181 172 9 18 9 374 401 0 401 0 0 0 0 0 401 Community Learning and Development and Equalities Community-Led Asset Transfers 0 0 0 75 0 75 75 0 0 0 0 0 75 Sub-Total 0 0 0 75 0 0 75 0 75 0 0 0 0 0 75 Prudential Borrowing Projects Parking, Public Transport Unit and Civil Contingencies Community Transport Vehicles 0 0 0 115 0 115 134 115 0 0 0 0 0 115 Kinnoull Street Car Park - Purchase & Upgrade 0 0 0 2,250 0 2,250 14 2,250 0 0 0 0 0 2,250 Sub Total 0 0 0 2,365 0 0 2,365 148 2,365 0 0 0 0 0 2,365 TOTAL - HOUSING & COMMUNITIES 1,226 1,237 (11) 5,759 (11) 374 6,122 227 6,122 2,186 1,558 1,500 1,500 950 13,816 Page 67 of 206
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PERTH AND KINROSS COUNCIL COMPOSITE CAPITAL PROGRAMME SUMMARY OF CAPITAL RESOURCES AND EXPENDITURE 2024/25 to 2029/30 APPENDIX II Approved Actual Proposed Approved Proposed Proposed Revised Actual Projected Revised Revised Revised Revised Revised Revised Budget Expenditure Carry Budget Brought Budget Budget to Outturn Budget Budget Budget Budget Budget Budget 30-Apr-25 Forward 30-Apr-25 Forward Adjustment 31-Jul-25 to from Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 2024/25 2024/25 2025/26 2025/26 2024/25 2025/26 2025/26 2025/26 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 TOTAL (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) ECONOMY, DEVELOPMENT & PLANNING Roads Infrastructure A9/A85 Road Junction Improvements (PTF Phase 1) 212 343 (131) 0 (131) 145 14 78 14 0 0 0 0 0 14 Destiny Bridge and New Kingsway (PTF Phase 2) 44,745 32,111 12,634 0 12,634 (7,017) 5,617 1,699 5,617 314 0 0 0 0 5,931 Third Party Contribution 0 (168) 168 0 168 168 168 0 0 0 0 0 168 Bertha Park Link Road (PTF Phase 3) 1,013 956 57 9,006 57 249 9,312 1,624 9,312 5,748 0 0 0 0 15,060 Third Party Contribution 0 0 0 0 0 0 0 0 0 0 (1,064) (1,064) Perth Eco-Innovation Park at Perth West 780 672 108 9,737 108 9,845 9,845 22,300 0 0 0 0 32,145 Third Party Contributions - Tay Cities Deal 0 0 0 (550) 0 (550) (550) (505) (3,945) (500) (956) 0 (6,456) Other Third Party Contributions 0 0 0 0 0 0 0 (2,000) (3,000) (1,000) (1,000) (1,000) (8,000) Capital Receipts - Ring Fenced Land Disposals 0 0 0 0 0 0 0 (550) (725) (650) (680) (650) (3,255) Sub-Total 46,750 33,914 12,836 18,193 12,836 (6,623) 24,406 3,401 24,406 0 25,307 (7,670) (2,150) (2,636) (2,714) 34,543 Tourism, Culture and Place Perth, Place, People (PTF Phase 4) 0 0 0 0 0 0 0 3,598 0 0 0 0 3,598 Perth City Centre Golden Route (Rail Station) 23 24 (1) 45 (1) 44 44 0 0 0 0 0 44 City Greening 0 0 0 31 0 31 31 0 0 0 0 0 31 Perth & Kinross Lighting Action Plan 178 145 33 1,142 33 1,175 4 1,175 0 0 0 0 0 1,175 Creative Exchange 0 1 (1) 0 (1) 1 0 0 0 0 0 0 0 0 Low Carbon Transport & Active Travel Hub - Broxden EV Chargers (74) 5 (79) 0 (79) 79 0 46 0 0 0 0 0 0 0 Third Party Contribution - ERDF (2) 1 (3) 0 (3) 3 0 0 0 0 0 0 0 0 Third Party Contribution - Tay Cities Deal 69 (5) 74 0 74 (74) 0 0 0 0 0 0 0 0 Revenue Contribution 7 (1) 8 0 8 (8) 0 0 0 0 0 0 0 0 Adapt Your Property - Vacant Town & City Centre Space 300 210 90 300 90 390 390 300 300 0 0 0 990 Sub-Total 501 380 121 1,518 121 1 1,640 50 1,640 3,898 300 0 0 0 5,838 Commercial Property Investment Programme Tourism, Culture and Place North Muirton Industrial Estate - Site Servicing & Provision of Units 43 11 32 0 32 (32) 0 0 0 0 0 0 0 0 Broxden Business Park - Additional Infrastructure 6 0 6 0 6 (6) 0 0 0 0 0 0 0 0 Western Edge, Kinross - Site Servicing 17 17 0 0 0 0 0 0 0 0 0 0 0 Broxden Drainage Mitigation Works 1,836 1,843 (7) 0 (7) 24 17 17 0 0 0 0 0 17 Third Party Contribution (Scottish Water) (1,072) (1,104) 32 0 32 (32) 0 0 0 0 0 0 0 0 North Muirton Drainage 2 0 2 0 2 (2) 0 0 0 0 0 0 0 0 Mercian Buildings, Shore Road, Perth 0 0 0 0 0 451 451 451 0 0 0 0 0 451 Crioch Business Centre, Crieff 0 0 0 0 0 316 316 316 0 0 0 0 0 316 Northfield Business Park 0 0 0 0 0 2,027 2,027 2,027 0 0 0 0 0 2,027 Northfield Business Park (Phase 2) 0 0 0 0 0 0 0 0 0 800 0 0 800 Northfield Business Park - Site 6 0 0 0 0 0 0 0 0 1,500 0 0 0 1,500 Plot 4 Kinross West 0 0 0 0 0 1,526 1,526 1,526 0 0 0 0 0 1,526 Welton Road SBU's, Blairgowrie 0 0 0 0 0 0 0 200 1,400 0 0 0 1,600 Burnside Street SBU's, Pitlochry 0 0 0 0 0 0 0 600 0 0 0 0 600 Depot SBU's, Blackford 0 0 0 0 0 0 0 0 0 0 200 1,400 1,600 SBU's, Inveralmond Road, Perth 0 0 0 0 0 0 0 900 0 0 0 0 900 Land at South Turfhills Depot, Kinross 0 0 0 0 0 0 0 0 0 1,100 0 0 1,100 Aldour Business Centre, Pitlochry 0 0 0 0 0 0 0 0 0 0 0 900 900 Borlich Business Centre, Aberfeldy 0 0 0 0 0 0 0 0 0 0 0 1,600 1,600 Aberfeldy SBU's 0 0 0 0 0 0 0 700 0 0 0 0 700 Economic Development Investment - Land & Serviced Units* 0 0 0 5,000 0 (5,000) 0 0 0 0 0 0 0 0 * not funded from ring fenced receipts 832 767 65 5,000 65 (728) 4,337 0 4,337 2,400 2,900 1,900 200 3,900 15,637 Prudential Borrowing Projects Tourism, Culture and Place Land Purchase & Development (Hotel Development) 0 0 0 0 0 0 0 950 950 0 0 0 1,900 Sub Total 0 0 0 0 0 0 0 0 0 950 950 0 0 0 1,900 TOTAL - ECONOMY, DEVLOPMENT & PLANNING 48,083 35,061 13,022 24,711 13,022 (7,350) 30,383 3,451 30,383 32,555 (3,520) (250) (2,436) 1,186 57,918 Page 68 of 206
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PERTH AND KINROSS COUNCIL COMPOSITE CAPITAL PROGRAMME SUMMARY OF CAPITAL RESOURCES AND EXPENDITURE 2024/25 to 2029/30 APPENDIX II Approved Actual Proposed Approved Proposed Proposed Revised Actual Projected Revised Revised Revised Revised Revised Revised Budget Expenditure Carry Budget Brought Budget Budget to Outturn Budget Budget Budget Budget Budget Budget 30-Apr-25 Forward 30-Apr-25 Forward Adjustment 31-Jul-25 to from Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 2024/25 2024/25 2025/26 2025/26 2024/25 2025/26 2025/26 2025/26 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 TOTAL (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) PROPERTY SERVICES Project Support Investment in the Learning Estate 1,761 1,849 (88) 13,050 (88) (11,062) 1,900 352 1,900 2,506 6,823 0 0 0 11,229 Third Party Contribution (170) (170) 0 0 0 0 0 0 0 0 0 0 0 Braco Primary School Upgrade 0 0 0 0 0 150 150 150 350 3,000 5,000 0 0 8,500 School Toilet Upgrade Programme 0 0 0 0 0 400 400 400 0 0 0 0 0 400 Methven Primary School Refurbishment 351 336 15 3,355 15 (670) 2,700 365 2,700 970 0 0 0 0 3,670 Kirkmichael Primary School Upgrades 25 25 0 0 0 0 0 0 0 0 0 0 0 North/West Perth - New Primary School 0 0 0 341 0 341 341 7,672 15,400 0 0 0 23,413 Riverside Primary New School 350 356 (6) 0 (6) 6 0 0 0 0 0 0 0 0 Perth Academy - Refurbishment 3,155 3,329 (174) 1,650 (174) 1,476 741 1,476 194 0 0 0 0 1,670 Perth Grammar School - Upgrade Programme Phase 3 860 941 (81) 1,500 (81) 1,419 1,419 1,628 0 0 0 0 3,047 Perth High School - Internal Services & Refurbishment 12 12 0 0 0 0 0 0 0 0 0 0 0 Perth High School - New School Investment 33,699 34,481 (782) 13,800 (782) 13,018 6,500 13,018 3,600 0 0 0 0 16,618 Pitlochry High School Extension (Pitlochry Leisure Review) 0 0 0 0 0 200 200 200 750 5,000 2,750 0 0 8,700 Harris Academy/Invergowrie - Extension 591 565 26 0 26 26 26 0 0 0 0 0 26 Blairgowrie Recreation Centre - Replacement 14,027 14,098 (71) 2,603 (71) 2,532 34 2,532 0 0 0 0 0 2,532 Technology Upgrades 115 117 (2) 771 (2) (519) 250 250 483 519 0 0 0 1,252 Community School of Auchterarder (FSM) 0 0 0 1,000 0 (1,000) 0 0 250 750 2,511 0 0 3,511 Community Campus Access Adaptations 0 0 0 25 0 25 25 0 0 0 0 0 25 Sub-Total 54,776 55,939 (1,163) 38,095 (1,163) (12,495) 24,437 7,992 24,437 18,403 31,492 10,261 0 0 84,593 Property Service Management DDA Adaptation & Alteration Works Programme 110 77 33 320 33 353 55 353 200 200 0 0 0 753 Property Compliance Works Programme 1,067 1,058 9 600 9 609 102 609 650 400 0 0 0 1,659 Capital Improvement Projects Programme 2,400 2,285 115 1,665 115 1,780 96 1,780 1,800 894 10,000 9,600 11,000 35,074 Pitlochry High School - Upgrade Programme 130 144 (14) 34 (14) 20 20 0 0 0 0 0 20 Friarton Depot - Waste Transfer Station 250 260 (10) 2,531 (10) (221) 2,300 41 2,300 221 0 0 0 0 2,521 Energy Efficiency Works - Various Properties 36 36 0 0 0 0 0 0 0 0 0 0 0 Revenue Contribution (Salix Reserve) (36) (36) 0 0 0 0 0 0 0 0 0 0 0 Letham Community Wellbeing Hub 95 83 12 0 12 326 338 149 338 0 0 0 0 0 338 PH2O 160 153 7 2,000 7 (1,707) 300 26 300 1,700 2,000 10,000 30,000 29,847 73,847 Bells Sport Centre 0 0 0 0 0 500 500 500 1,500 1,500 3,500 3,000 0 10,000 Kinross Community Campus Sports Facilities 0 0 0 0 0 0 0 900 5,000 1,000 0 0 6,900 Crieff Community Campus Sports Facilities 0 0 0 0 0 0 0 0 1,000 4,000 1,300 0 6,300 Crieff Drummond Arms - Regeneration 55 58 (3) 2,945 (3) (1,442) 1,500 189 1,500 1,442 0 0 0 0 2,942 Perth Concert Hall 0 0 0 395 0 395 395 1,000 1,000 500 0 0 2,895 Perth Museum 167 54 113 0 113 113 12 113 0 0 0 0 0 113 Sub-Total 4,434 4,172 262 10,490 262 (2,544) 8,208 670 8,208 9,413 11,994 29,000 43,900 40,847 143,362 Prudential Borrowing Projects Decarbonisation 739 811 (72) 600 (72) 528 528 0 0 0 0 0 528 Energy Conservation & Carbon Reduction Programme 146 148 (2) 150 (2) 41 189 24 189 150 150 150 150 150 939 Third Party Contribution 0 0 0 0 (41) (41) (41) 0 0 0 0 0 (41) Pullar House - Purchase & Re-Purposing 0 1 (1) 10,000 (1) (2,799) 7,200 163 7,200 1,600 1,199 0 0 0 9,999 Sub-Total 885 960 (75) 10,750 (75) (2,799) 7,876 187 7,876 1,750 1,349 150 150 150 11,425 TOTAL - PROPERTY SERVICES 60,095 61,071 (976) 59,335 (976) (17,838) 40,521 8,849 40,521 29,566 44,835 39,411 44,050 40,997 239,380 CUSTOMER & DIGITAL SERVICES ICT Infrastructure Replacement and Upgrade Programme 5,300 4,798 502 2,739 502 (580) 2,661 610 2,661 4,118 8,605 4,110 3,547 7,001 30,042 Data & Analytics 600 546 54 1,206 54 (532) 728 37 728 845 849 854 890 621 4,787 Third Party Contribution 0 (5) 5 0 5 5 5 0 0 0 0 0 5 Supporting Digital 750 898 (148) 1,175 (148) (90) 937 937 1,037 989 1,122 1,153 736 5,974 Software Licences (Revenues & Benefits) 51 52 (1) 51 (1) 50 50 51 49 0 0 0 150 School Audio-Visual (AV) Equipment Replacement Programme 111 103 8 35 8 (16) 27 2 27 26 27 226 359 504 1,169 Mosaic - Swift Social Work System Replacement 1,723 1,555 168 437 168 54 659 47 659 197 497 0 0 0 1,353 Revenue Contribution 0 0 0 (124) 0 (124) (124) (124) (124) 0 0 0 (372) Page 69 of 206
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PERTH AND KINROSS COUNCIL COMPOSITE CAPITAL PROGRAMME SUMMARY OF CAPITAL RESOURCES AND EXPENDITURE 2024/25 to 2029/30 APPENDIX II Approved Actual Proposed Approved Proposed Proposed Revised Actual Projected Revised Revised Revised Revised Revised Revised Budget Expenditure Carry Budget Brought Budget Budget to Outturn Budget Budget Budget Budget Budget Budget 30-Apr-25 Forward 30-Apr-25 Forward Adjustment 31-Jul-25 to from Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 2024/25 2024/25 2025/26 2025/26 2024/25 2025/26 2025/26 2025/26 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 TOTAL (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Hardware 22 8 14 15 14 (29) 0 0 0 0 0 0 0 0 Licenses 80 3 77 95 77 (172) 0 0 0 0 0 0 0 0 Case Management System 0 0 0 80 0 80 80 0 0 0 0 0 80 TOTAL - CUSTOMER & DIGITAL SERVICES 8,637 7,958 679 5,709 679 (1,365) 5,023 696 5,023 6,150 10,892 6,312 5,949 8,862 43,188 HEALTH & SOCIAL CARE Occupational Therapy Equipment 650 694 (44) 250 (44) 44 250 115 250 250 150 250 100 256 1,256 Technology Enabled Telecare 500 538 (38) 1,043 (38) (355) 650 160 650 1,042 1,037 1,115 1,120 1,120 6,084 Moving & Handling Office Refurbishment 0 0 0 29 0 (29) 0 0 0 0 0 0 0 0 Software Licences 52 52 0 53 0 53 53 53 69 70 70 70 385 Developing Supported Tenancies 0 0 0 229 0 (229) 0 0 0 0 0 0 0 0 TOTAL - HEALTH & SOCIAL CARE 1,202 1,284 (82) 1,604 (82) (569) 953 275 953 1,345 1,256 1,435 1,290 1,446 7,725 Unallocated Capital Resources 0 0 1,869 0 3,108 4,977 4,977 0 0 0 0 6,246 11,223 TOTAL COMPOSITE NET EXPENDITURE 148,989 133,515 15,474 # 146,146 15,474 (23,177) 138,443 22,593 138,443 109,785 78,201 66,768 67,212 77,465 537,874 (NET OF GRANTS, REVENUE AND 3RD PARTY CONTRIBUTIONS, AND RING FENCED RECEIPTS) CAPITAL INCOME & RECEIPTS General Capital Grant - Scottish Government (27,564) (27,564) 0 (11,000) 0 (374) (11,374) (4,200) (11,374) (21,752) (12,750) (12,750) (12,750) (12,750) (84,126) Developer Contributions (3,707) (730) (2,977) (2,367) (2,977) (5,344) (5,344) (2,600) (2,600) (2,500) (2,500) (2,000) (17,544) General Fund - Capital Receipts/Disposal (357) (350) (7) (563) (7) (570) (26) (570) 0 0 0 0 0 (570) Commercial Property - Capital Receipts/Disposal 0 3 (3) (1,049) (3) 433 (619) (69) (619) (235) (2,398) (2,530) (645) (800) (7,227) Total: Capital Receipts (31,628) (28,641) (2,987) (14,979) (2,987) 59 (17,907) (4,295) (17,907) (24,587) (17,748) (17,780) (15,895) (15,550) (109,467) Annual Composite Borrowing Requirement 117,361 104,874 12,487 131,167 12,487 (23,118) 120,536 18,298 120,536 85,198 60,453 48,988 51,317 61,915 428,407 CAPITAL RECEIPTS BROUGHT FORWARD (2,102) (2,102) 0 (1,270) 0 (62) (1,332) (1,332) (1,332) (2,614) (2,449) (3,947) (4,577) (5,022) (1,332) CAPITAL RECEIPTS CARRIED FORWARD 1,270 1,332 (62) 2,319 (62) 357 2,614 1,401 (2,386) 2,449 3,947 4,577 5,022 1,922 (7,078) TOTAL NET COMPOSITE BORROWING REQUIREMENT 116,529 104,104 12,425 132,216 12,425 (22,823) 121,818 18,367 116,818 85,033 61,951 49,618 51,762 58,815 419,997 Page 70 of 206
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Project Project Description Traffic & Road Network Road Safety Initiatives (20mph Zones etc.) A programme of works to improve road safety Road Safety Initiatives - A94 Safety Improvements A programme of works to improve road safety on the A94 Active Travel Grant - Traffic & Road Safety Schemes A programme of works to improve active travel 20mph Signage Programme A programme of works to introduce 20mph speed limits. Schools Road Safety Measures A programme of works to improve road safety in the vicinity of schools Additional Road Safety - Pedestrian Crossings A programme of works to provide pedestrian crossing facilities Traffic Signal Renewals - Upgrading A programme of works to upgrade existing traffic signal infrastructure Investment in Local Footpaths A programme of works to improve and provide local footpaths Car Parking Investment - Pitlochry Purchase of land and construction of a public car park A977 Upgrades A programme of works to improve road safety along the A977. Broich Road, Crieff - Road Realignment & Safety Measures Realignment of Broich Road, Burrell Street and Gallowhill Junction Street Lighting Partnership Street Lighting Replacement of existing street lighting lanterns, columns and cable network. Roads Maintenance Partnership Structural Maintenance Road maintenance to extend the life of roads, including predominately road resurfacing, surface dressings, installing new drainage infrastructure and repairs to and replacement of defective embankments and retaining walls Footways Replacement of existing deteriorated footway surfaces Perth Flood Protection Scheme (South Inch Culvert Reinstatement) Ground investigation and monitoring then design project to refurbish existing culvert Road Safety Barriers Renewal of existing barriers where unrecoverable damage has occurred and renewal of barriers where timber posts have been used in construction Bridges Bridge Refurbishment Programme Used to appoint specialist external inspection teams and consultants to carry out specialist access bridge inspections and assessments Old Perth Bridge - Strengthening Carry out works recommended by the 2018 Bridge Assessment study, including a range of assessment, investigation, strengthening and improvement works ENVIRONMENT & INFRASTRUCTURE Page 71 of 206
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Project Project Description Perth Queens Bridge - Strengthening Carry out works recommended by the 2018 Bridge Assessment study, including a range of assessment, investigation, strengthening and improvement works Culteuchar Culvert Replace existing temporary steel bridge (on hire) with culvert Garry Viaduct Replacement of Bearings and Parapets; including strengthening of deck for bearing replacement jacking up, and to cater for increased parapet vehicular deterrent capacity Bolfrack River Retaining Wall Replacement of failed section of retaining wall supporting A827 adjacent to River Tay Bridge of Tilt Repairs to masonry bridge and installation of major scour mitigation measures Corb Bridge Culvert, Kinross Installation of structural lining to dilapidated culvert Blairgowrie Bridge Major scour mitigation scheme Vehicular Bridge Parapets Programme - Assess & Upgrade Assessment and Upgrading of Vehicle Parapets Programme Flooding Comrie Flood Protection Scheme Design and construction of a scheme to reduce the risk of flooding in Comrie Milnathort Flood Protection Scheme Design and construction of a scheme to reduce the risk of flooding in Milnathort South Kinross Flood Protection Scheme Design and construction of a scheme to reduce the risk of flooding in South Kinross Flood Mitigation Measures - Dunkeld and Craigie Burn Design and construction of schemes to reduce the risk of flooding in Dunkeld and Craigie Burn Investment in Surface Water Management Schemes - Leaky Dam, Rattray Burn Design and construction of a natural flood management measure (Leaky Dam) to reduce the risk of flooding in Rattray Coastal Change Adaptation Design and construct projects to deal with incidents of coastal erosion Climate Change and Zero Waste Climate Change Programme A programme of projects to meet the priorities to deliver the Top and High Priority Projects in the Council's Climate Change Strategy and Action Plan. Proposed projects will be scrutinised by the Council's Climate Change and Sustainabliltiy Group Page 72 of 206
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Project Project Description Nature Restoration Protection and restoration of biodiversity focusing on over-exploitation of the natural environment and addressing its consequences; habitat loss and fragmentation; and invasive non-native species. Prudential Borrowing Projects Wheeled Bin Replacement Programme - Domestic Bins Replacement of damaged and end of life wheeled bins for households. Also suppling bins for new properties Wheeled Bin Replacement Programme - Commercial Bins Replacement of damaged and end of life wheeled bins for commercial customers. Also suppling bins for new customers and changes to collection contracts Recycling in Schools - Waste Bin Purchases This project will improve the recycling infrastrucuture in PKC learning establishments and will improve positive behaviours with staff and pupils. Recycling Containers, Oil Banks & Battery Banks Replacement Programme Replacement of damaged and end of life oil and battery banks Litter Bins Replacement of damaged and end of life litter bins and/or for general supply of litter bins where required. Vehicle Replacement Programme Fleet vehicle replacement programme Street Lighting Renewal - LED & Column Replacement Street Lighting LED conversion and column replacement programme Community Greenspace Community Greenspace Sites Main fund for all Community Greenspace Sites which is drawn down to support the overall capital programme of refurbishments and upgrades Play Areas and Parks Refurbishment of 'Settlement and Neighbourhood' classification parks working in partnership with communities to improve, update and renew worn out or obsolete infrastructure. Small budget to facilitate refurbishment of former Premier Park upgrades 3G Pitch, Blairgowrie Two phase community led project to provide a new full sized 3G football pitch and pavilion Countryside Sites Refurbishment of more natural parks and open spaces Community Greenspace Bridges Refurbishment programme for all bridges on Community Greenspace sites HOUSING & COMMUNITIES Page 73 of 206
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Project Project Description Core Path Implementation Holding budget for Crieff Comrie Core path development mainly funded through Sustrans Kinnoull Hill Complete Cemetery Extensions Funding to allow the extension of existing or development of new cemeteries to address the pressure for burial space Improvements New Gypsy Traveller Site Feasibility Study for Gypsy Traveller Transient Site Parking, Public Transport Unit and Civil Contingencies Community Transport Iniatives Purchase of vehicles and charging infrastructure for community transport/resilience groups to use to deliver on unmet need in the local area. Bus Infrastructure Fund Improving the infrastructure needed to operate buses Community Learning and Development and Equalities Community-Led Asset Transfers Financial assistance for community groups wishing to take on PKC assets using the community asset transfer process Prudential Borrowing Projects Community Transport Vehicles Providing vehicles to community transport groups Kinnoull Street Car Park - Purchase Purchase of Kinnoull Street Multi-Storey Car Park to increase Perth and Kinross Council car parking capacity to support delivery of the Perth City Integrated Investment Proposal Roads Infrastructure A9/A85 Road Junction Improvements (PTF Phase 1) New infrastructure including a new A9 overbridge, a bridge over the River Almond and road linking the A85 to Inveralmond and Bertha Park (Phase 1 of Perth Transport Futures Project) Destiny Bridge and New Kingsway (PTF Phase 2) New road and major structure over the River Tay, linking the A9 north of Inveralmond and the A94 north of Scone (Phase 2 of Perth Transport Futures Project) ECONOMY, DEVELOPMENT & PLANNING Page 74 of 206
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Project Project Description Bertha Park Link Road (PTF Phase 3) Phase 3 of Perth Transport Futures Project which is a new link road (1.4km) running through Bertha Park, connecting Phases 1 and 2. Perth Eco-Innovation Park at Perth West Provision of enabling infrastructure (access road, A9 underpass and unit platforms) to develop 25ha of employment land supporting clean growth, business innovation and jobs - Phase 1 (11ha). Tourism, Culture and Place Perth, Place, People (PTF Phase 4) Design and development of sustainable transport corridors to improve access to and from Perth and enable additional development and improvement within Perth city centre Perth City Centre Golden Route (Rail Station) Design and development of improvements to access, signage and animation from rail and bus station to Perth city centre to complement improvements to integration of transport City Greening Improvements to support enhancement of retail trading environment and residential areas and enhanced use of space for markets, events and alfresco use Perth & Kinross Lighting Action Plan Architectural and creative lighting to enhance city and towns appearance, reduce energy cost and increase safety at nighttime to increase dwell time, support the hospitality sector, events and grow the evening economy Low Carbon Transport & Active Travel Hub - Broxden EV Chargers Provision of fast EV chargers combined with solar power generation and battery storage at Broxden Park & Ride - Near completion Adapt Your Property - Vacant Town & City Centre Space Adapt Your Property supports capital adaptation works to empty and underused commercial property in city & town centres, looking at adaptation to attract new commercial, community or residential use. Other Planning Projects Local Full Fibre Network Provision of gigabit fibre connectivity to Council's buildings to unlock gigabit connectivity for surrounding communities. Complete Commercial Property Investment Programme Capital investment in economic development in serviced units and land Prudential Borrowing Project Page 75 of 206
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Project Project Description Land Purchase & Development (Hotel Development) This scheme involves the redevelopment of 1-5 High Street as serviced apartments courtesy of a heritage grant funding award that includes disposal to a developer subject to conclusion of a development agreement Project Support Investment in the Learning Estate Investment to upgrade the infrastructure and environment of our existing school estate Braco Primary School Upgrade Replacement school on adjacent land School Toilet Upgrade Programme Major toilet upgrades in various schools Methven Primary School Refurbishment Upgrade of Methven Primary School facilities including new dining and gym hall North/West Perth - New Primary School New primary school located at Bertha Park Riverside Primary New School Replacement of North Muirton and Balhousie primary schools Perth Academy - Refurbishment Investment to upgrade the infrastructure and environment of the Perth Academy including structural work to sports block, lighting upgrades, classroom upgrades and science block cladding Perth Grammar School - Upgrade Programme Phase 3 Investment to upgrade the infrastructure and environment of the Perth Grammar School including structural work to assembly hall, AV and WiFi upgrades, classroom refurbishment and door upgrades Perth High School - New School Investment Replacement of the existing Perth High School Pitlochry High School Extension (Pitlochry Leisure Review) Creation of community campus including sports facilities including 4 court sports hall and associated works Harris Academy/Invergowrie - Extension Extension and reconfiguration of existing space at Harris Academy in Dundee for continuation of access for pupils based in Invergowrie Blairgowrie Recreation Centre - Replacement Replacement of the Recreation Centre in Blairgowrie Technology Upgrades Upgrade to practical teaching environment within the existing school estate Community School of Auchterarder (FSM) Upgrading kitchen and dining facilities to provide the enhanced Free School Meals programme Community Campus Access Adaptations To support adaptations in schools and community campuses to help facilitate increased community access PROPERTY SERVICES Page 76 of 206
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Project Project Description Property Service Management DDA Adaptation & Alteration Works Programme To provide unhindered accessibility to all Council Buildings - e.g. Ramps/Lifts/Door Access/Accessible Toilets and Changing Areas Property Compliance Works Programme To ensure compliance with current and changing legislation including - New Fire Alarms; Lighting; Wiring; Fire Protection Works; Gas pipework within buildings and Roof Restraint safety systems Capital Improvement Projects Programme Roof Upgrades; Full internal refurbishment works; New Heating Systems; Boilers and pipework; Structural Upgrades; Small extensions; New Windows/Doors; New Fencing; New Cladding Pitlochry High School - Upgrade Programme Upgrades to Mechanical and Electrical Infrastructure, including rewiring, heating and controls systems, replacement lighting and consequential building works such as new ceilings, painting and flooring Friarton Depot - Waste Transfer Station This project aims to refurbish the main waste transfer station building to provide a safe environment for workers. The project will involve a complete re-cladding of the existing structure, new doors and new services installation. Some initial enabling work are being carried out currently. Energy Efficiency Works - Various Properties Focusing on a spend to save with projects aiming to reduce energy cost across the property estate Letham Community Wellbeing Hub Complete PH2O Replacement of Perth Leisure Pool and Dewars Ice Rink. Bells Sport Centre Development of Bells' as an unheated, covered sports pitch and events space Kinross Community Campus Sports Facilities Improvements to the building fabric and energy efficiency of Live Active Loch Leven Crieff Community Campus Sports Facilities Improvements to the building fabric and energy efficiency of Strathearn Community Campus Leisure Facilities Crieff Drummond Arms - Regeneration Demolition of former hotel, regeneration of site for housing use Perth Museum Redevelopment of former Perth City Hall to New Perth Museum Prudential Borrowing Projects Decarbonisation This budget will support PKCs path to NetZero and focus primarily on the de- carbonisation of heat and replacing inefficient direct emissions heat sources Page 77 of 206
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Project Project Description Energy Conservation & Carbon Reduction Programme This budget is focused on works to reduce PKC energy consumption and help achieve annual KPI energy reduction of 3% Pullar House - Purchase & Re-Purposing Purchase and development of Pullar House to create a shared Public Sector Hub Customer & Digital Services ICT Infrastructure & Replacement and Upgrade Programme This Programme delivers the IT / digital environment, digital resources and systems required by staff and young people. The programme maintains, supports and develops computers; networks; telephony; Microsoft systems; connectivity and equipment; datacentres; servers; file storage and back up; security systems and video conferencing Data & Analytics Delivers the governance, tools, technologies and organisation-wide skills required for optimising value from Council data, driving informed decision making around resources, priorities and service delivery targets Supporting Digital Develops the capabilities we need to be an innovative digital organisation. Including developing the Council’s corporate employee (mobile working) and customer (online services) platforms, to create new digital products and services; investment in tools such as Microsoft; resourcing innovation and building digital skills, insight and expertise Software Licences (Revenues & Benefits) NAC Live system licensing for Revenues & Benefits team School Audio-Visual (AV) Equipment Replacement Programme Ensures all Perth and Kinross classrooms have equitable access to audio visual panels and the digital skills to exploit these resources for learning and teaching Mosaic - Swift Social Work System Replacement Purchase and Development of a new Social Work system to replace SWIFT Hardware Funding of additional or bespoke IT Hardware for Communities Staff Licenses Funding of software contracts Case Management System New system for management of client cases Occupational Therapy Equipment Supply and install of occupational therapy equipment following referral from heakth and social care professionals. HEALTH & SOCIAL CARE Page 78 of 206
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Project Project Description Technology Enabled Telecare Replacement of existing analogue Community Alarm devices to digital alarm units prior to UK switch-off of analogue network, as well as ongoing rolling replacement programme. Moving & Handling Office Refurbishment Relocate staff base, currently under review Software Licences Various licences for essential social care systems Developing Supported Tenancies Contribution towards flagship core and cluster facility for adults with learning disabilities’ Page 79 of 206
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APPENDIX III Approved Actual Proposed Approved Proposed Proposed Revised Actual Projected Revised Revised Revised Revised Revised Budget Expenditure Carry Budget Brought Budget Budget to Outturn Budget Budget Budget Budget Budget 30-Apr-25 Forward 30-Apr-25 Forward Adjustment 31-Jul-25 to from Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 2024/25 2024/25 2025/26 2025/26 2024/25 2025/26 2025/26 2025/26 2025/26 2026/27 2027/28 2028/29 2029/30 TOTAL £'000 £'000 £'000 £'000 (£'000) £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 Council House New Build Programme Huntingtower, Perth - 70 Units 0 (5) 5 0 5 (5) 0 0 0 0 0 0 0 Council Tax (Second Income) 0 0 0 0 0 0 0 0 0 0 0 Scottish Government Subsidy 0 0 0 0 0 0 0 0 0 0 0 0 (5) 5 0 5 (5) 0 0 0 0 0 0 0 0 Fairfield, Perth 4 5 (1) 0 (1) 1 0 0 0 0 0 0 0 Council Tax (Second Income) 0 0 0 0 0 0 0 0 0 0 0 Scottish Government Subsidy 0 0 0 0 0 0 0 0 0 0 0 4 5 (1) 0 (1) 1 0 0 0 0 0 0 0 0 Lynedoch Road, Methven - Phase 1 0 (5) 5 0 5 (5) 0 0 0 0 0 0 0 Council Tax (Second Income) 0 0 0 0 0 0 0 0 0 0 0 Scottish Government Subsidy 0 0 0 0 0 0 0 0 0 0 0 0 (5) 5 0 5 (5) 0 0 0 0 0 0 0 0 Lynedoch Road, Methven - Phase 2 1,175 1,181 (6) 0 (6) 6 0 0 0 0 0 0 0 Council Tax (Second Income) (240) (240) 0 0 0 0 0 0 0 0 0 0 Scottish Government Subsidy 0 0 0 0 0 0 0 0 0 0 0 935 941 (6) 0 (6) 6 0 0 0 0 0 0 0 0 Lynedoch Road, Methven - Phase 3 1,097 1,097 0 0 0 0 0 0 0 0 0 0 Council Tax (Second Income) (100) (100) 0 0 0 0 0 0 0 0 0 0 Scottish Government Subsidy (556) (556) 0 0 0 0 0 0 0 0 0 0 441 441 0 0 0 0 0 0 0 0 0 0 0 0 Beechgrove, Perth 10 13 (3) 0 (3) 52 49 49 49 0 0 0 0 49 Council Tax (Second Income) 0 0 0 0 0 0 0 0 0 0 0 Scottish Government Subsidy 0 0 0 0 0 0 0 0 0 0 0 10 13 (3) 0 (3) 52 49 49 49 0 0 0 0 49 Balhousie, Perth 115 228 (113) 0 (113) 263 150 150 150 0 0 0 0 150 Council Tax (Second Income) 0 0 0 0 0 0 0 0 0 0 0 Scottish Government Subsidy 0 0 0 0 0 0 0 0 0 0 0 115 228 (113) 0 (113) 263 150 150 150 0 0 0 0 150 Kinloch Gardens, Rattray (20 units) 2,221 2,218 3 1,412 3 2 1,417 1,417 1,417 0 0 0 0 1,417 Council Tax (Second Income) 0 0 (400) 0 (400) (400) (400) 0 0 0 0 (400) Scottish Government Subsidy (1,944) (1,944) 0 0 0 0 0 0 0 0 0 0 277 274 3 1,012 3 2 1,017 1,017 1,017 0 0 0 0 1,017 Weavers Gait, Kinross (6 units) 1,348 1,351 (3) 0 (3) 3 0 0 0 0 0 0 0 Council Tax (Second Income) (120) (120) 0 0 0 0 0 0 0 0 0 0 Scottish Government Subsidy 0 0 0 0 0 0 0 0 0 0 0 Communted sums (550) (550) 0 0 0 0 0 0 0 0 0 0 678 681 (3) 0 (3) 3 0 0 0 0 0 0 0 0 Kinloch Brae, Blairgowrie (4 units) 0 0 0 0 783 783 783 0 0 0 0 783 Council Tax (Second Income) 0 0 0 0 (80) (80) (80) 0 0 0 0 (80) Scottish Government Subsidy 0 0 0 0 (404) (404) (404) 0 0 0 0 (404) Communted sums 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 299 299 0 299 0 0 0 0 299 Broich Road, Crieff (12 units) 0 0 0 0 2,716 2,716 2,716 0 0 0 0 2,716 Council Tax (Second Income) 0 0 0 0 (240) (240) (240) 0 0 0 0 (240) Scottish Government Subsidy 0 0 0 0 (1,242) (1,242) (1,242) 0 0 0 0 (1,242) 0 0 0 0 0 1,234 1,234 0 1,234 0 0 0 0 1,234 Future Developments 0 0 5,500 0 (1,850) 3,650 3,650 5,500 5,596 4,725 6,014 25,485 Council Tax (Second Income) 0 0 0 0 0 0 0 0 0 0 0 Scottish Government Subsidy 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5,500 0 (1,850) 3,650 0 3,650 5,500 5,596 4,725 6,014 25,485 Total Council House New Build 2,460 2,573 (113) 6,512 (113) 0 6,399 1,216 6,399 5,500 5,596 4,725 6,014 28,234 Increase in Council House Stock Council House Buy-Backs 13,994 15,409 (1,415) 4,000 (1,415) 12,175 14,760 5,996 14,760 1,310 1,305 1,305 1,305 19,985 Commuted Sums (60) (60) 0 0 0 0 0 0 0 0 0 0 Scottish Government Subsidy (3,360) (3,360) 0 0 0 (1,400) (1,400) (1,400) 0 0 0 0 (1,400) HRA CAPITAL INVESTMENT PROGRAMME SUMMARY OF CAPITAL RESOURCES AND EXPENDITURE 2025/26 to 2029/30 PERTH AND KINROSS COUNCIL 6 Page 81 of 206
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APPENDIX III Approved Actual Proposed Approved Proposed Proposed Revised Actual Projected Revised Revised Revised Revised Revised Budget Expenditure Carry Budget Brought Budget Budget to Outturn Budget Budget Budget Budget Budget 30-Apr-25 Forward 30-Apr-25 Forward Adjustment 31-Jul-25 to from Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 2024/25 2024/25 2025/26 2025/26 2024/25 2025/26 2025/26 2025/26 2025/26 2026/27 2027/28 2028/29 2029/30 TOTAL £'000 £'000 £'000 £'000 (£'000) £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 10,574 11,989 (1,415) 4,000 (1,415) 10,775 13,360 5,996 13,360 1,310 1,305 1,305 1,305 18,585 National Trust Scotland (NTS), Dunkeld Purchase of properties (20 units) 4,909 4,482 427 539 427 966 421 966 0 0 0 0 966 Council Tax (Second Income) (700) (700) 0 0 0 0 0 0 0 0 0 0 Scottish Government Subsidy (1,947) (1,947) 0 0 0 0 0 0 0 0 0 0 2,262 1,835 427 539 427 0 966 421 966 0 0 0 0 966 Total Increase in Council House stock 12,836 13,824 (988) 4,539 (988) 10,775 14,326 6,417 14,326 1,310 1,305 1,305 1,305 19,551 Standard Delivery Plan Heating Upgrade Contract Works 1,335 1,163 172 1,320 172 1,492 129 1,492 811 0 0 0 2,303 - less Third Party Contribution 0 0 0 0 0 0 0 0 0 0 0 Rewiring, Infrastructure & Property Refurbishment 1,128 1,139 (11) 1,350 (11) 1,339 344 1,339 0 0 0 0 1,339 Triple Glazing 1,479 1,478 1 0 1 4,024 4,025 334 4,025 4,025 0 0 0 8,050 - less Third Party Contribution 0 0 0 0 0 0 0 0 0 0 0 Controlled Door Entry 64 47 17 0 17 (7) 10 8 10 0 0 0 0 10 - less Third Party Contribution (12) (5) (7) 0 (7) 7 0 0 0 0 0 0 0 Kitchen Modernisation Programme 1,352 1,135 217 2,025 217 2,242 449 2,242 0 0 0 0 2,242 Bathroom Modernisation Programme 998 1,176 (178) 0 (178) 1,178 1,000 344 1,000 0 0 0 0 1,000 Adaptations (OT) 500 363 137 0 137 500 637 33 637 0 0 0 0 637 External Fabric 1,690 1,754 (64) 0 (64) 1,799 1,735 783 1,735 1,744 1,228 0 0 4,707 - less Third Party Contribution (83) (2) (81) 0 (81) 12 (69) (69) 0 0 0 0 (69) Energy Efficiency 237 360 (123) 235 (123) 579 691 534 691 0 0 0 0 691 Multi Storey Flats 216 81 135 1,619 135 1,754 52 1,754 0 0 0 0 1,754 Environmental Improvements 432 451 (19) 0 (19) 978 959 294 959 973 973 973 0 3,878 - less Third Party Contribution 0 0 0 0 0 0 0 0 0 0 0 Fire Precaution Measures 83 77 6 0 6 2 8 8 8 0 0 0 0 8 - less Third Party Contribution (20) (20) 0 0 0 0 0 0 0 0 0 0 Fire Alarm Replacement Programme 0 0 0 0 84 84 84 166 0 0 0 250 Sound Insulation 23 23 0 408 0 408 9 408 0 0 0 0 408 Structural Improvements 13 8 5 1,228 5 1,233 1,233 0 0 0 0 1,233 Retrofit Works 122 122 40 122 162 91 162 0 0 0 0 162 SHQS Future Developments 0 0 4,066 0 (4,066) 0 0 2,394 1,723 1,512 1,159 6,788 Total Standard Delivery Plan 9,557 9,228 329 12,291 329 5,090 17,710 3,412 17,710 10,113 3,924 2,485 1,159 35,391 Page 82 of 206
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APPENDIX III Approved Actual Proposed Approved Proposed Proposed Revised Actual Projected Revised Revised Revised Revised Revised Budget Expenditure Carry Budget Brought Budget Budget to Outturn Budget Budget Budget Budget Budget 30-Apr-25 Forward 30-Apr-25 Forward Adjustment 31-Jul-25 to from Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 Report 1 2024/25 2024/25 2025/26 2025/26 2024/25 2025/26 2025/26 2025/26 2025/26 2026/27 2027/28 2028/29 2029/30 TOTAL £'000 £'000 £'000 £'000 (£'000) £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 Other Investment in Council House Stock Total Major Adaptations to Council House Stock 10 6 4 0 4 120 124 1 124 0 0 0 0 124 Rannoch Road, Perth - Housing Regeneration 262 286 (24) 53 (24) 41 70 67 70 0 0 0 0 70 149-151 Dunkeld Road, Perth 20 52 (32) 0 (32) 34 2 1 2 0 0 0 0 2 - less Third Party Contribution 0 (5) 5 0 5 (5) 0 0 0 0 0 0 0 St.Catherine's Square Redevelopment 68 85 (17) 3,325 (17) (2,808) 500 33 500 0 2,808 0 0 3,308 Lock-ups and Garage Sites 0 0 0 50 0 50 50 0 0 0 0 50 Shops & Offices 0 0 289 0 289 289 0 0 0 0 289 Greyfriars and Satellite Sites 30 9 21 52 21 73 73 0 0 0 0 73 Sheltered Housing 50 50 0 0 0 0 0 0 0 0 0 0 Double Dykes Chalet Replacement 5,949 3,391 2,558 573 2,558 3,131 1,462 3,131 0 0 0 0 3,131 - Scottish Government Grant (3,426) (1,717) (1,709) 0 (1,709) (1,709) (1,568) (1,709) 0 0 0 0 (1,709) General Capital Works 147 91 56 0 56 56 16 56 0 0 0 0 56 Upgrade and Replacements to Lifts Programme 21 21 100 21 121 121 0 0 0 0 121 ICT Expenditure 32 10 22 140 22 162 114 162 0 0 0 0 162 Mortgage to Rent 141 141 0 174 0 75 249 249 0 0 0 0 249 - less Government Grant (90) (90) 0 0 0 (75) (75) (75) 0 0 0 0 (75) Total Other Investment in Council House Stock 3,214 2,309 905 4,756 905 (2,618) 3,043 126 3,043 0 2,808 0 0 5,851 Total Net Expenditure 28,067 27,934 133 28,098 133 13,247 41,478 11,171 41,478 16,923 13,633 8,515 8,478 89,027 Income CAPITAL RECEIPTS (202) (299) 97 0 97 (97) 0 0 0 0 0 0 0 CFCR (1,833) (1,833) 0 (1,483) 0 (201) (1,684) (1,684) (1,546) (1,613) (2,013) (2,385) (9,241) TOTAL BORROWING REQUIREMENT 26,032 25,802 230 26,615 230 12,949 39,794 11,171 39,794 15,377 12,020 6,502 6,093 79,786 Page 83 of 206
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SIGNIFICANT CAPITAL PROJECTS PROGRESS UPDATE APPENDIX IV Project Title Total Gross Budget Third Party Funding (£'000) Total Net Budget (£'000) Projected Outturn (£'000) Completion Date Contract Awarded On Site Status Change Since Last Report Additional Commentary Blairgowrie Recreation Centre - Replacement 36,000 0 36,000 36,000 Opening August 2025 Phase 2 Completion Date TBC Yes Yes On track Yes - phase 1 completed Practical completion of Phase 1 achieved on 11/08/25. Phase 2 works delayed completion date tbc. North/West Perth New Primary School* 24,000 0 24,000 24,000 Summer 2028 No No On track No Project has been put on hold for 2 years due to slow build out rates at Bertha Park. Perth High School - New School Investment 80,200 0 80,200 80,200 School opening as planned August 2025 Yes Yes On track Yes - phase 1 completed School opened August 2025, phase 2 underway. Destiny Bridge and New Kingsway (PTF Phase 2) 150,668 40,168 110,500 103,797 March-25 Yes Yes Project Complete No Project was completed as per programme and the official opening took place on 31 March 2025. Some areas of the site are still operational as work continues to undertake land reinstatement (on temporary plots) and minor finishing. Landscape maintenance will continue for 3 and 5 years. Final paperwork requirements (e.g. final certifications, as-built drawings etc) nearly complete. Bertha Park Link Road 13,200 0 13,200 15,258 December 2026 Yes Yes On track Yes - on site Detailed design by Sweco complete. Following letter of intent, Stage 1 was awarded to BAM UK & Ireland in mid July 2025, and notice to proceed to Stage 2 given in late August 2025. Construction work is progressing well and on programme with all advance works complete, earthworks nearing completion and drainage works now commenced. Comrie Flood Protection Scheme 40,353 32,657 7,696 7,696 Autumn 2026 Yes Yes On track No Main construction works commenced in March 2025. Project on budget and programmed for completion in October 2026. Perth Eco Innovation Park* 32,817 17,711 15,106 15,106 Not currently programmed No No Design package awarded - design programme on track Yes [See previous reports in relation to funding.] Contract Strategy and Scope prepared and approved for engaging Triskelion through SCAPE. Mobilisation contract only awarded at this time to progress works including gap analysis. Ground investigation works currently being procured with programme start late Sept. Awaiting feedback from JDLT on housebuilders interest before issuing instruction for GI and entering into main contract with Triskelion. PH2O 73,847 0 73,847 73,847 Not currently programmed No No Thimblerow approved as new site for PH2O project, including leisure water, at Council on 18 June 2025. Yes Project Board established, programme under development, project no longer on hold. Bells Sport Centre 10,000 0 10,000 10,000 Not currently programmed No No Approved 18 June 2025 Yes Early stages of development, will be updated in future reports Kinross Community Campus Sports Facilities 6,900 0 6,900 6,900 Not currently programmed No No Approved 18 June 2025 Yes Early stages of development, will be updated in future reports Crieff Community Campus Sports Facilities 6,300 0 6,300 6,300 Not currently programmed No No Approved 18 June 2025 Yes Early stages of development, will be updated in future reports Crieff Drummond Arms - Regenertaion 3,000 0 3,000 3,000 DBN Works due to be completed October 2025; LBC applied for, outstanding result for the remainder of the demolition Yes Yes DBN Works due to be completed October 2025; LBC applied for, outstanding result for the remainder of the demolition n/a Demolition split into two parts. 1st part are all works listed within the Dangerous Building Notice (DBN) are due to be completed in October 2025. For remainder of the demolition listed building conscent (LBC) is required. If LBC is not granted within good time the building will have to be made safe until LBC is achiveved, then the demolition will recommence with the same contractor. * Third Party Funding excludes Developer Contributions and receipts to be received in future years beyond the current 6-year programme. 6 Page 85 of 206
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CAPITAL BUDGET FINANCIAL RISKS APPENDIX V 1 Inflation Whilst inflation has reduced from the previous highs, there is evidence that inflation may be starting to increase again. Many projects are also subject to construction inflation affecting labour rates and materials costs, which may differ from general retail inflation. 2 Interest Rates Higher interest rates mean that borrowing is more expensive, and therefore the Council can afford to borrow less. If interest rates are higher than the budgeted/estimated rates over the period of the budget, this means some capital expenditure funded by borrowing may need to be reviewed. 3 Staff Capacity The ability of Services to deliver the Council’s approved plans may be limited to the availability of appropriately qualified and experienced staff and their capacity to deliver the projects in the budgeted timescales. Staff turnover and delays in recruitment may lead to delays in delivering projects. 4 Changing priorities / regulations Changing regulations can affect projects, for example building regulations and new climate change requirements may require construction projects to be reviewed and modified to meet the new regulations. This may lead to delays and increased costs. Also, changes to the local demographics may mean the Council’s priorities change over time, particularly when considering the Capital Budget over several years into the future. 5 Capital Grant The Scottish Government Capital Grant allocations are made on an annual basis, and therefore subsequent years estimates cannot be guaranteed. 6 Developer Contributions Developer Contributions are payable into future years, usually in line with house building rates, and act as a contribution towards infrastructure already delivered and expensed. These contributions therefore reduce the need for borrowing in future, with completed infrastructure costs already incurred. There is a risk that developer plans do not progress as anticipated and this can result in contributions not materialising. The Developer Contributions income budget is currently £18.608 million. 7 Compensation Claims The cost of completed capital projects can increase in future if claims for compensation are received from contractors or other persons if land is purchased or disturbed for projects. Whilst large capital projects include a degree of contingency, the amounts potentially awarded for compensation can far exceed this contingency and are not budgeted for. 6 Page 87 of 206
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Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee or Board: Finance and Resources Committee Date of Meeting: 1 October 2025 Report Title: Transformation & Change Programme Update Report Number: 25/250 Report Author: Charlene Guild, Strategic Lead – Projects & Programmes (interim) Organisational Lead: Thomas Glen, Chief Executive ___________________________________________________________________ 1. Purpose 1.1 The purpose of this Report is to provide the Finance and Resources Committee with an update on progress of the Transformation & Change Programme – Phase Two. This covers the six-month period from 1 April 2025 to 30 September 2025 and provides a short progress summary of individual projects within the phase two programme. It also provides an overview of the Best Value Audit thematic review on Transformation & Change which completed in August 2025. 1.2 In addition, the report presents a revised Transformation & Change Strategy 2025-28, setting out the renewed commitments for phase two and beyond of the programme. 1.3 Sections 1. Purpose 2. Recommendation 3. Background/Context 4. Transformation and Change Strategy 2025 – 28 5. Best Value Audit on Transformation & Change 6. Transformation and Change Project Updates 7. Partnership Working 8. Conclusion 9. Appendices 2. Recommendation It is recommended that the Finance and Resources Committee: 7 Page 89 of 206
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2.1 Approve the revised Transformation and Change Strategy 2025-28 setting out the updated approach to progress phase two of the programme and beyond. 2.2 Note progress made on the Transformation & Change Programme Phase Two, including the conclusion of the Best Value thematic audit, since the last update report to Full Council 7 May 2025. 3. Background/Context 3.1 Our full five year Transformation & Change Programme was agreed back in 2022, and we have been progressing Phase Two since August / September 2024. A full evaluation of Phase one projects was presented to the Finance & Resources Committee on 18 September 2024, an initial update on Phase two was presented to Council on 7 May 2025. 3.2 Supporting the delivery of the Councils vision of “a Perth and Kinross where everyone can live life well, free from poverty and inequality,” all of our projects and workstreams are aligned with the Corporate Plan strategic priorities and key objectives with defined project outcomes, objectives, and critical success factors. 3.3 The Transformation & Change programme is an ambitious area of work which aims to positively impact our communities, our teams, and how they deliver. This is set in the context of changing demands and resourcing levels which require a flexible, innovative, and agile approach. With our continued focus on public service, a focus on those in greatest need, and the support of our teams, partners, and communities, we will continue to ensure that the people of Perth and Kinross are at the heart of all that we do, as we evolve to face the challenges ahead. 4. Transformation and Change Strategy 2025 – 28 4.1 This report presents our revised Transformation & Change Strategy 2025 – 28 (Appendix 1) for approval. The updated Strategy sets out the direction for the T&C Programme Phase Two and beyond, setting out five new commitments for progressing our work in this area. It also summarises our corporate policy framework and how the strategy aligns with our key corporate priorities. 4.2 Our existing Transformation & Change Strategy 2022–27, was approved by full Council in June 2022 and since this time, we have moved into phase two of the programme, continuing to work flexibly, continue pace and momentum, ensuring governance, accountability and reporting are fit for this new programme through a formalised Programme Management Office arrangement. 4.3 To ensure that the Perth and Kinross Council Transformation & Change Strategy remains relevant and reflective of the work being undertaken in this area, the PMO have reviewed and updated the existing Strategy, increasing the timeline to 2028 which will allow for the Strategy to encompass movement Page 90 of 206
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into Phase three of the programme. The strategy focuses on our key corporate priorities to deliver the best possible services within the available resources, with a particular emphasis on those in greatest need. It is built on the principles of service design, committed to public service and community involvement, ensuring that the people and communities of Perth & Kinross are actively involved in the definition, design, and delivery of their public services. 4.4 The following changes have been made to the strategy to ensure it keeps pace and reflects the phase two programme itself: • Revised timescale for the Strategy to 2027/28 • Updated foreword from the Council Leader to remove references to Covid-19, highlighting the new social and economic challenges being faced such as cost of living and poverty increase • Reference to the Corporate Plan and Economic Development Plan – highlighting the link between Transformation & Change and these strategic frameworks, setting out the key corporate priorities • Sets out the national landscape for T&C including the National Programme for Government 2025 and Improvement Service and SOLACE national T&C programme • Reference to our service design approach 4.5 In addition, the Strategy outlines five new commitments to progress the Transformation & Change programme phase two: 1. Clear Vision and Objectives: Defining a clear vision and setting specific, measurable objectives to guide the transformation efforts. The organisation's vision and priorities are woven through the Transformation and Change programme, linking all project outcomes to strategic priorities. 2. Leadership Commitment: Securing active support and commitment from leadership to drive the transformation forward and remove barriers. This includes fostering a culture of continuous improvement, creativity, and innovation, and empowering leaders to drive change. 3. Innovative and Agile Approach: Identifying opportunities for transformation and having the flexibility to adapt to changing circumstances through the right workforce skills and technologies. This commitment highlights the importance of creativity and being risk positive. 4. Comprehensive Change Management: Developing a detailed plan that outlines the steps, timelines, and resources required for the transformation. This includes formalised governance measures, decision-making and reporting structures, and effective risk management. 5. Effective Communication and Engagement: Maintaining transparent and continuous communication to keep everyone informed about the Page 91 of 206
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progress and benefits of the transformation. This commitment underscores the importance of building relationships, connecting, supporting, involving, and communicating with staff, communities, and partners. 4.6 The Transformation & Change Strategy 2025–2028 provides a clear, values led framework to redesign services, improve outcomes and strengthen financial sustainability. It is anchored in five commitments—vision, leadership, agility, change management, and engagement—and delivered through a flexible, evidence based programme of individual projects. Continued strengthened governance, risk management and benefits realisation will support Members’ oversight and ensure the programme continues to meet community needs within available resources. 5. Best Value Audit on Transformation & Change 5.1 The theme of our Best Value thematic audit in 2025 was Transformation: How councils are redesigning their services to deliver services more efficiently. Carried out by Audit Scotland, the audit process started in early April with background work from early 2025 to collate relevant information, good practice case studies of successful transformation projects as well as one to one interviews with relevant people from the Council. Areas of particular interest have included our organisational plans for transformation, programme management, community and partner involvement and impact of transformation projects. We were in the fortunate position to be able to provide a comprehensive evidence portfolio and demonstrate where our previous transformation work has impacted positively across our areas of service delivery. The final reports was issued by Audit Scotland in August 2025 and presented to Audit & Risk Committee on 17 September 2025. 5.2 This audit is part of a wider national agenda to encourage local authorities to undertake transformation and change in a wide range of service delivery. The audits involved examining and scrutinising how councils are redesigning services to maintain outcomes and deliver services more efficiently with Perth & Kinross Council taking part in the third and final cohort from April to June 2025. 5.3 The audit has highlighted many areas of continuing good practice in the current Transformation & Change programme. For example, our clear vision, strategy, and planned programme to deliver on the agenda. It also acknowledges savings to date of £11.2 million as well as the robust governance arrangements, including the Programme Management Office (PMO) in place to monitor project outcomes, report on progress and maintain momentum. Another area of strength highlighted is the regular, clear, and open communication with elected members on the programme's progress as well as the demonstrated successful partnerships with communities to improve outcomes and generate savings through a user-focused 'Service Design' approach. Page 92 of 206
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5.4 The audit report provides several recommendations for the council: 1. Ensure that transformation plans are ambitious enough to address funding gaps and clearly set out projected savings. 2. Establish arrangements to support, coordinate, and report on the Transformation and Change Programme after the PMO's term ends in April 2026. 3. Conduct Equality and Fairness Impact Assessments for transformation projects, ensuring appropriate detail at each stage. 4. Enhance benefits realisation arrangements to demonstrate that the Transformation and Change Programme is delivering its intended outcomes. Actions on the recommendations are already underway, with regular progress reporting to the Transformation Board and further to Finance and Resources Committee. 6. Transformation and Change Project Updates 6.1 Key Highlights: Since the last Transformation & Change update to Council on 7 May 2025 (report 25/113 refers), the programme has reported the following highlights and achievements: • The Working Smarter project has delivered the purchase of Pullar House and Kinnoull Street multi-storey car park and secured cost sharing tenancy agreements with a number of partner organisations, including NHS Tayside, in line with the national one public estate approach. • The Whole Family Wellbeing project, over the reporting year 2024-25 noted the following improvements: recorded 2,630 tracked views to the directory of services for Family Support with 1,577 individual users; 49 organisations using the FORT referral system with 155 referrals made; direct support provided for 380 families (comprising over 760 individuals); indirect support for universal activities, one-off activities, engagement and signposting have supported over 2,400 individuals. In addition, staff have been supported through establishment of a Practitioner Network with over 100 members and a regular series of meetings. • The Public Transport in the Community project has reported six minibuses passed to Community Groups including a low floor wheelchair access minibus to Glenfarg Community Transport Group in contract payment sacrifice scheme. In addition, the Public Transport Survey has been completed with 896 responses received which are currently being analysed and will form the basis for roadshows later this the year. • Phase 1 of 3 of the Intensive Support Provision (ISP) expansion is underway as part of the Additional Support Needs project. Three new (temporary) ISPs opened in August 2025, offering intensive support within Page 93 of 206
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local catchments. This followed extensive consultation, with formal approval expected for January 2026. It is anticipated that Phase two will commence in October 2025. • Our Schools Recycling improvement team have been working closely with Bertha Park High School on a pilot project to deliver more effective recycling within our schools as part of the Zero Waste and Operations programme. Through consultation and engagement, all barriers and challenges have been overcome, and installation of new bins is underway. 6.2 In addition to the fifteen projects that are currently within the programme, we have added two additional projects since the May 2025 update, namely: • Improving Health & Wellbeing and Attendance in the Education Workforce - Developing a Health and Wellbeing Strategy for the Education workforce which will include the development of appropriate supports such as coaching and supervision for targeted groups of staff; a programme of Career-Long Professional Learning (CLPL) which supports health and wellbeing; augmenting the corporate wellbeing offer to ensure that it meets the needs of the education workforce. • Automation within People & Culture – Utilising existing digital resources available to the Council to develop more effective and proactive reporting from our HR and Payroll systems. It will closely with colleagues in IT, particularly the AI and automation team to develop tools for improved manager information. 6.3 Appendix 2 to this report contains an overview of progress made over the past six months in the Transformation and Change Programme, along with introductory details about the two new transformation and change projects. 7. Partnership Working 7.1 HSCP – our collaborative and joint work with our HSCP Transformation & Change colleagues continues through regular meetings. To further demonstrate partnership working in this area, HSCP colleagues are scheduled to attend the PKC Transformation Board to update on project progress and discuss areas of shared interest. 7.2 External Partners - We continue to work alongside our other Local Authority colleagues, specifically on a regional basis, to consider areas of transformation where a regional approach or shared services could prove to be more efficient and effective. An example of this is within our Tayside Contracts Review where we are leading on a review of the governance and finance arrangements to look at improving and potentially increasing areas of joint working and shared service. 7.3 National engagement – Our PMO continue to be involved in the national transformation and change programme being led by the Improvement Service and SOLACE to consider areas such as procurement, digital and governance. Page 94 of 206
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In addition to previous updates, a national meeting has been held with a “single point of contact” for Transformation and Change in each engaged Local Authority. (Add in outcomes when undertaken) 7.4 Communities and citizens - We have committed to working with our communities and partners through our Corporate Plan key priorities and individual project delivery. Project teams have been conducting extensive engagement activity through service design events, workshops and focus groups as well as other methods such as online questionnaires and surveys, virtual meetings, and research. Some of this activity has been reported through the phase two summary updates found in Appendix 2. The PMO will continue to provide support and facilitation for project teams who need it in terms of engagement methods, facilitation skills and tools to collate data in a participatory way. 7.5 Elected Members – we continue to provide regular updates on the overarching Transformation & Change programme as well as detailed summaries on the progress of each individual project. We will also commence our schedule of transformation and change briefings for Elected Members from October 2025. As Members will be aware, briefings to date have covered a deep dive of specific areas of the programme such as Whole Family Wellbeing, Additional Support Needs and Smarter Working as well as other areas through service briefings. 8. Conclusion 8.1 It has been a busy few months for the Transformation & Change programme management office with the best value thematic review focussed in this area as well as updating the Transformation & Change Strategy to reflect changes to the programme and its implementation since 2022. 8.2 In addition, the PMO and project teams continue to make good progress with individual projects are meeting key milestones and timescales, continuing to see benefits already being realised and highlighted within this report. 8.3 As well as reporting on overarching progress through formal Committee reporting structures, we will continue to regularly engage with our Elected Members informally through briefings across specific project areas, achievements, and challenges. 9. Appendices Appendix 1 - Transformation and Change Strategy Appendix 2 - Transformation & Change Programme - Phase 2 Project Summary Updates Page 95 of 206
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1 | P a g e PERTH & KINROSS COUNCIL TRANSFORMATION AND CHANGE STRATEGY 2025/26 – 2027/28 Appendix 1 7 Page 97 of 206
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2 | P a g e Contents 1. Foreword .................................................. 1 2. Transformation & Change Strategy Graphic .................. 2 3. Transformation & Change - the current context .............. 3 - Introduction ............................................... 4 - National Programme for Government .......................... 5 - Improvement Service / SOLACE - National Transformation & Change Programm.. 6 - Perth & Kinross Council policy framework ................... 7 4. The need for Transformation and change ..................... 8 5. What do we want to achieve through our Transformation & Change programme – phase two? ................................. 9 6. Using a service design approach ........................... 10 7. Phase two of our transformation and change journey ........ 11 Clear Vision and Objectives.................................... ... 12 Leadership Commitment............................................... 13 Innovative & Agile Approach........................................... 14 Comprehensive Change Management .......................................... 15 Effective Communication & Engagement......... 16 8. How will we know we have made a difference? ............... 17 Page 98 of 206
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3 | P a g e FOREWORD Councillor Eric Drysdale, Council Leader Since it came into being in 1996, Perth and Kinross Council has been required to transform, change and respond to the needs of our local communities and the many social, economic, environmental, and other challenges we have faced. Today, the need to evolve is more important than ever as we face significant financial and social challenges as an organisation, across our local area and more widely, as a nation. As a Council, we are committed to delivering the best possible services that we can within the resources at our disposal to serve the people and communities of Perth and Kinross. In doing this, we recognise that our focus requires us to continually consider the services which make the biggest difference to those in greatest need. The legacy impact of the pandemic is still evident and the equalities gap and opportunities for those in need have only widened. We are continuing to see the emerging long-term implications for people’s physical and mental health and wellbeing and have already experienced increasing demands on us as a Council and other public and community partners which shows no sign on slowing down. At the same time, we have learned that there is a better way of working alongside our communities and partners to boost resources in our communities. Our Corporate Plan 2022 - has seven key priorities, one of which is our commitment to work in partnership with communities, strengthening their place at the heart of all that we do. We have been re-balancing the relationship we have in designing and delivering services with the people who ultimately use those services, drawing on the strengths, assets, and local understanding that residents can bring to help everyone in their area live life well. We want to continue and increase our opportunities to work together to help us address future challenges taking into consideration the increasing financial demands on local authorities. In addition, rising costs impact what we need to pay out, and with reducing income, we are left with a significant budget deficit. It is impossible to continue doing the same things we have done in the past, and we must rethink how we work with, and within, our communities as well as with all our partners to achieve the best outcomes for the people of Perth & Kinross. Page 99 of 206
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4 | P a g e Although there are many challenges to face together, we have significant experience in delivering transformation and improvement projects. Phase One of our Transformation and change programme completed in June 2024 and we know from previous experience that a focused programme of transformational change makes a real impact on the way that we operate. The success of the next phase of our Transformation and change Programme continues to be built on our biggest asset, our team. They show an unwavering commitment to serving the public and, when required, have stepped up and faced challenges and changes whilst continuing to deliver. This revised strategy sets out our continued commitment to transformation and change through our phase two programme and sets out the next chapter of transformation for us as a Council and the communities we serve. It reaffirms the commitments made in 2022 to our ambitious programme of transformation and change across the organisation. These changes will impact our communities, our teams, and how they deliver as we seek to respond to changing demands and resourcing levels. With our continued focus on public service, and on those in greatest need, we will harness the support of our teams, partners, and communities, to continue to ensure that the people of Perth and Kinross are at the heart of all that we do and that we evolve to face the challenges ahead. Page 100 of 206
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6 | P a g e Transformation & Change – the current context Introduction Transformation is not just about doing things differently—it’s about doing the right things, in the right way, for the right reasons. This strategy and our Transformation & Change programme - phase two sets out clear and practical commitments for delivering meaningful change and improved services across Perth & Kinross, grounded in national best practice and tailored to our own localities and people. Our current Transformation Programme has sixteen different projects all with their own workstreams, critical success factors and expected outcomes. The projects will also positively change our relationships with communities where appropriate, involving people using services in how we best deliver them. We also recognise that real transformation requires commitment, resources and time to be successful. Perth and Kinross Council have committed to realising the benefits our Transformation & Change programme will bring and have set up the Programme Management Office (PMO) to ensure projects are resourced, scoped and governed effectively, reporting is regular and transparent and support is available when required. In turn, this should lead to clear deliverables of: • Improved service performance and citizen / community satisfaction • Reduced funding gaps and balanced budgeting • Increased staff engagement and evidence of positive cultural change • Greater organisational resilience to social, economic and environmental pressures • Clear accountability through governance, reporting and evaluation. National Programme for Government The need for transformation and change is not new nor unique to Perth and Kinross, we have been doing it since we were established in 1996. Today all public and private sector services and organisations are facing many traditional but also significant new challenges such as the aftermath of the pandemic, the cost of living crisis as well as conflict driven by instability. This means we need to rethink how we operate in the future to address these challenges and meet new and emerging demands. At a national level, the Scottish Government have set out their commitments to deliver renewed and strengthened public services and to ensure that the people of Scotland are protected during the cost of living crisis in the Programme for Government 2025 -26. It sets out four key priorities to deliver this ambition; 1. Eradicating child poverty; the foremost priority, aiming to address and reduce child poverty through various initiatives and support systems Page 102 of 206
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7 | P a g e 2. Growing the economy; committed to fostering economic growth, creating jobs, and supporting businesses to ensure a robust and sustainable economy 3. Tackling the climate emergency; addressing climate change is a critical priority, with efforts directed towards reducing carbon emissions, promoting renewable energy, and implementing sustainable practices 4. Ensuring high quality and sustainable public services; aiming to maintain and improve public services, ensuring they are high quality, accessible, and sustainable for all citizens The programme is reviewed annually to align with the budget process and aims to deliver on commitments more efficiently with this approach. quickly and efficiently. It highlights the Scottish Government’s dedication to creating a fairer, more prosperous and sustainable future for all. Improvement Service / SOLACE - National Transformation & Change Programme Further to the national programme for government, the Improvement Service and the Society of Local Authority Chief Executives (SOLACE) have been leading a national transformation and change programme for local authorities in Scotland. This is part of the broader effort to address the complex challenges faced by public sector including the pandemic aftermath, cost of living crisis and other socio economic issues. The programme emphasises the need for collaborative work, sharing skills and resources and adopting innovative approaches to service delivery. It also aligns with the Scottish Government’s digital strategy, which includes the integration of AI and other advanced technologies to improve public services. Perth & Kinross Council policy framework The Transformation and change Strategy 2025 -28 is not designed to stand alone but is supported and strengthened by a wider strategic framework which overarches several areas of work all designed to contribute to our vision and outcomes, from the Community Plan to individual team plans. The Corporate Plan 2022 - 27 sets our vision and, corporate outcomes. It is aligned with our values and designed to address or mitigate the impact of the many challenges our organisation and our communities are facing over the next five years. The strategic outcomes are underpinned by 7 key priorities outlining the areas of greatest need that we can most directly influence. (ADD IN GRAPHIC) 1. Tackling poverty 2. Tackling climate change and supporting sustainable places 3. Growing a sustainable and inclusive local economy 4. Enabling our children and young people to achieve their full potential 5. Protecting and caring for our most vulnerable people 6. Supporting and promoting physical and mental wellbeing 7. Placing communities at the heart of how we work These priorities will also act as a guide when making difficult decisions around where to invest funding and resources – making the best use of our assets at a time of decreasing budgets. In addition, they are underpinned by our continued commitment to a service design approach around Page 103 of 206
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8 | P a g e better engaging our people and communities to ensure they are involved and can have a say on where we focus our time and resources. The revised Local Outcome Improvement Plan (LINK)- details new priorities with a focus on poverty in a number of key areas, setting out the actions that the Community Planning Partnership will take in the coming years to focus on inequalities which are stubborn and require continued collaborative approaches. The Financial Strategy (LINK) – details the financial challenges we face, the extent of the structural deficit and measures we must take now and over the next 5 years to identify savings, reduce our budgets and support the Council to become financially sustainable. Economic Action Plan – aims to enhance the economic vitality and resilience of Perth & Kinross by focusing on supporting local businesses, attracting jobs and investment, tackling inequalities and supporting the transition to net zero. The plan has been developed collaboratively by Perth and Kinross Economic Partnership (inc. Business Gateway, Perthshire Chamber of Commerce, Skills Development Scotland, Growbiz, Perthshire Tourism Partnership and other key partners) The need Transformation and change Change is necessary and right if we are to continue to work to best meet the needs of those we serve. Our economic, social and technological environment changes all the time and we need to Page 104 of 206
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9 | P a g e be flexible and agile to keep up. In 2025 and beyond, Perth and Kinross faces rising service demand driven by an ageing population, increasing poverty and complex health needs. The region has one of Scotland’s highest proportions of over-65's and children with additional support needs. Economic challenges include unemployment, low pay and uneven growth, particularly in our rural areas. We are responding to these challenges by redesigning our services, developing inclusive growth plans and delivering on our transformation and change programme – phase two to address budget pressures, support sustainability and deliver on our corporate key priorities. Changing how we deliver services and serve our citizens can bring huge opportunities and energy to what we do as an organisation but at the same time can raise uncertainty for our teams and those who rely on our services. As we move forward in our Transformation and change phase two programme, we want to continue; • Responding flexibly to the changing environment and context within which we work • Changing our expectations and commitments to meet social, economic, health and wellbeing needs, and climate change. • Embracing new and developing best practice – modernising our services • Providing opportunities for our people and services to improve by using our service design principles to engage • Addressing financial pressures and meeting rising demands in our services We know from experience that an effective Transformation and change programme results in improved efficiency, increased collaboration and employee engagement, better customer experience and increased management of risk as well as greater sustainability and innovation for the future. At its core, the programme needs to help us deliver better for those we serve. What do we want to achieve through our Transformation & Change programme – phase two? Page 105 of 206
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10 | P a g e The Transformation and Change programme is designed to help us develop our organisational culture and people so that we: • put people first, focussing on getting it right for those who most need our help and support • are a values led organisation with ambition, compassion and integrity at the core • prioritise new and existing services which help prevent a crisis happening, rather than just reacting • work together with our communities and partners to deliver the best services we can within the resources and budget we have available • make best use of the buildings and other assets we have, considering carefully what we no longer need • support our workforce to be the best, ensuring they are well-trained and empowered to work flexibly in and with our communities • are a visible and valued part of our communities, recognisable and available where and when we’re needed • make full use of data, technology and local knowledge to understand our area and make us more accessible in different ways to suit a variety of needs Using a service design approach We are committed to using the principles and process of Service Design which is undertaken by many local authorities across Scotland and endorsed by the Scottish Government’s digital office. The vision for the Scottish Approach to Service Design is that the people of Scotland are supported and empowered to actively participate in the definition, design, and delivery of their Page 106 of 206
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11 | P a g e public services (from policy making to live service improvement). This approach helps us to ensure we have the following elements embedded within the Transformation and Change programme: 1. User-Centric Focus: understanding and addressing the needs, preferences, and behaviours of people who use our services. By placing them at the centre of the design process we can create new ways of working more likely to be adopted and embraced, leading to successful transformation. 2. Iterative Process: encouraging ongoing development and continuous improvement. By prototyping, testing, and refining solutions, we can adapt to changing circumstances and feedback, ensuring that the transformation remains relevant and effective. 3. Collaboration and Co-Creation: promoting collaboration among stakeholders, including employees, customers, and partners fosters a sense of ownership and engagement, making it easier to implement and sustain changes. 4. Visual and Tangible Tools: making sure our methods are inclusive, accessible and easy to understand so that we encourage, empower and enable everyone to participate in designing the services they need. 5. Empathy and Emotional Connection: emphasising compassion, empathy and connecting with the lived experiences of people can create more meaningful and impactful changes. 6. Holistic Perspective: ensuring we take a comprehensive view of the entire service system, including all touchpoints and interactions ensures that changes are integrated seamlessly, minimising disruptions and making the most of cross working opportunities. Overall, our service design approach allows for a more structured and user-centered framework that supports our success in the successful implementation of the transformation and change programme. Along with our communities we can navigate complexities and work together to create solutions that are both effective and sustainable. Page 107 of 206
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12 | P a g e Phase two of our transformation and change journey The first phase of our Transformation and change programme was focussed on building the strong foundations for the successful delivering of the programme, embedding service design principles and improving and streamlining our internal structures as well as commencing large scale programmes of work in areas like additional support needs and whole family wellbeing. Progress has been consistently reported to the Transformation Board as well as Elected Members through the Committee process and more informally by discussion briefings. The work predominantly focussed on reducing the budget shortfall, reviewing and implementing a new leadership structure, developing our cultural change programme and ensuring that we had the professional skills and leadership capacity in place to lead services and transformation across the organisation. Phase two will continue to build upon the achievements of phase one, allow for more consistency across workstreams, carry on embedding a service design approach and strengthen governance arrangements with a newly formed Programme Management Office which will allow for clear support structures and reporting on progress to Board. We will review all transformation and change projects on an ongoing basis to make sure that they remain relevant and aligned with our corporate priorities and outcomes. Where they are not seen to deliver the anticipated benefits, they will be reviewed and lessons learned to inform further elements of the programme. Our programme allows for a flexible and agile approach where projects may be added, changed or removed if the original benefits and/or outcomes do not offer best value. As we embark on the second phase of our Transformation and change Strategy 2024-28, we are renewing our commitments to this programme with the following: 1. A clear vision and objectives 2. Strong leadership commitment 3. Continuing innovative and agile approach 4. Comprehensive change management processes 5. Effective communication and engagement 1.Clear Vision and Objectives: Define a clear vision and set specific, measurable objectives to guide the transformation efforts Our organisation vision and priorities have been defined and are woven through the Transformation and change programme by linking all project outcomes to a strategic priority. We are also clear about the parameters of our Transformation and change programme approaches. There are currently four different ways we carry out transformation and change work in the organisation: • Transformation – changing the way that we work which will be significantly different from current ways of working e.g., a marked change in the form, nature, and appearance of the services we deliver, how and where we deliver them. • Service Improvements –improved ways of working led by teams and services to deliver better outcomes for communities, improved efficiency, and productivity. Page 108 of 206
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13 | P a g e • Re-structure and consolidation – changing the way services and teams are configured to deliver better outcomes and service priorities. • Budget efficiencies - budget and service reductions to work within the financial constraints facing the Council, whilst focusing on agreed priority areas. Due to the size and complexity of the organisation and the nature of challenges we face, the Transformation and Change programme will require a range of approaches and no two projects will be the same. For larger scale projects of a more complex nature, it is likely that more than one area above will be adopted to deliver the required outcomes. However, each individual project has its own agreed outcomes, critical success factors, workstreams and actions to be achieved. Within the phase two programmes, we recognise the need to place a greater focus on listening to the experience of people who use our services, using a service design approach and ensuring this is the cornerstone of our transformation and change programme. 2. Leadership Commitment: Secure active support and commitment from leadership to drive the transformation forward and remove barriers Leadership commitment to achieving the aims of our transformation and change programme is critical to its success and we will continue to foster a culture of continuous improvement, creativity and innovation, empowering leaders to drive change. By investing in leadership development, we are future proofing our organisation and its leaders to navigate the complexities of modern governance and inspire their teams to achieve excellence. Our five foundations of leadership have been developed to guide behaviours and set expectations across the organisation: 1. Lead and maintain strong organisational culture and behaviours – embody and promote the PKC values (ambition, compassion and integrity) and foster a culture where people thrive, feel psychologically safe and are empowered to lead and innovate. 2. Lead meaningful and impactful engagement - build trust and connections with communities, partners and staff, ensuring leadership is inclusive, collaborative and responsive to diverse needs. 3. Lead delivery of vision and priorities – drive evidence led services that reflect PKC’s commitment to wellbeing and equity aligning leadership actions with strategic priorities and performance goals. 4. Lead management of people, resources, risk and reputation – demonstrate integrity and foresight in managing organisational assets and supporting workforce planning, talent development and operational resilience. 5. Lead transformation and innovation – champion bold service design and change leadership, equipping teams to navigate complexity and delivering sustainable improvements. The input, direction and expertise of our leadership team is critical to the success of the transformation and change programme, particularly as it encompasses both political and strategic dimensions. Strategic leadership involves setting clear goals, defining the vision, and ensuring that our actions align to our key corporate priorities. This creates a cohesive and supportive environment of trust, collaboration, and resilience, enabling us organization to adapt and thrive in a dynamic landscape. Page 109 of 206
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14 | P a g e 3. Innovative & Agile Approach: identifying opportunities for transformation and having the flexibility to adapt to changing circumstances through the right workforce skills and technologies We are committed to driving transformation and change through an innovative and agile approach, using creativity and being risk positive. Workforce planning is integral to the strategy, ensuring that the right people with the right skills are in place to deliver high-quality services. By proactively managing workforce needs, we can address skill gaps, support career development, and ensure that the organisation is equipped to meet the outcomes of transformation and change projects as well as its wider strategic objectives. Cultural change is another critical aspect of our transformation journey. By promoting a culture of collaboration, inclusivity, and innovation – supported by our organisational values and behaviours, we are creating an environment where employees feel valued and motivated to contribute their best. The cultural change programme is a key part of our strategy and essential for sustaining long-term success, ensuring that we anticipate and adapt to future challenges as and when they arrive. Overall, PKC's commitment to an innovative and agile approach, underpinned by service design, leadership development, cultural change, and workforce planning, positions the organisation to deliver exceptional services and achieve sustainable growth. 4. Comprehensive Change Management - a detailed plan that outlines the steps, timelines, and resources required for the transformation Since the formation of our Programme Management Office (PMO), formalised governance measures have been developed to set out the decision making and reporting structures clearly and succinctly, ensuring understanding of ownership and accountability at all levels. Further to this, the PMO have established a detailed project monitoring system to ensure effective delivery of the overall programme. This includes regular meetings with project sponsors, owners and managers. In addition, we are effectively managing ongoing risks and issues through a series of detailed risk registers with mitigations in place, reporting and escalating where necessary to the Transformation and change Board. Further to this, each of the individual projects within the wider programme has clear outcomes, critical success factors, workstreams and actions in place which are monitored on a monthly basis to ensure progress is ongoing as expected in terms of key milestones and further reported to Transformation Board. The PMO are also responsible for regular reporting to Committee and keeping Elected Members updated through briefings, meetings and updates outlining progress, challenges and case studies. 5. Effective Communication & Engagement: Maintain transparent and continuous communication to keep everyone informed about the progress and benefits of the transformation Page 110 of 206
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15 | P a g e Effective communication and engagement, using a service design approach is a key priority for our transformation and change programme. We understand that a clear and focused communications and engagement plan is essential for building relationships, connecting, supporting, involving, and communicating with our staff, communities, and partners. Transformation can be both exciting and daunting, presenting opportunities and challenges. It is most effective when done with people, not to them. Our commitment to keeping people informed and engaged is crucial for making the necessary improvements. Our Communication & Engagement Plan is intended to enhance current approaches to involvement and engagement within the organisation, with our partners, and communities. It is also important for us to understand and clearly articulate the impact of change on our communities, especially where services change significantly. Working to the principles of Service Design, we will use research, feedback, and stories from the user experience to keep the people who deliver, use, and interact with our services at the centre of everything we do. We will underpin the delivery of communication and engagement activity with our values, behaviours and cultural change programme. We want to create a transformation and engagement programme where employees feel valued and motivated to contribute their best, and where our communities the community is actively involved in shaping the future. How will we know we have made a difference? Success is not defined just by milestones but by impact of the programme itself. Through a range of methods and mechanisms we will measure and assess the impact and outcomes of the transformation and change work on: ▪ People and communities – tangible improvements for priority groups and our most vulnerable communities ▪ Our employees – evidence of staff retention, leadership alignment and cultural change ▪ Our organisation – projects that are well resources, scoped and governed ▪ Our finances – efficiencies and savings as a result of projects, shifts in budgeting from reactive to preventative spend Quality assurance, benefits realisation assessments, ongoing review and monitoring will be embedded at a project and programme level. Staff and customer feedback, performance information and budget monitoring arrangements will also enable us to measure our success. We will regularly report any outcomes achieved, milestones reached or key priorities met through our governance structures – Transformation Board, Council and Committees. Page 111 of 206
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Appendix 2 Transformation and Change – reshaping our organisation Phase Two Project Interim progress updates – September 2025 Project Title Project Overview Progress Update Additional Support Needs (ASN) The Programme aims to transform educational provision by enhancing the quality of learning environments and specialist support for children and young people, ensuring equity in education and delivering best value. It seeks to reduce expenditure on expensive external placements by the Inclusion Service, redirecting the budget towards earlier intervention and prevention in mainstream provision. Additionally, the Programme will establish clear ASN pathways, develop ASN provision at all levels across the authority, increase capacity for future PKC placements, reduce the number of pupils placed outside PKC ASN provision, design a sustainable transport process, and provide regular reporting to monitor the financial position. This will help comply with legal requirements and ensure quality provision is delivered. The ASN Transformation Programme is progressing on track, with strong progress across its seven current projects. Phase 1 of 3 of the Intensive Support Provision (ISP) expansion is underway. Three new (temporary) ISPs opened in August 2025, offering intensive support within local catchments. This followed extensive consultation, with formal approval expected for January 2026. Phase 2 will commence in October 2025. A revised support staff allocation model will launch in August 2026, aligned with the Staged Levels of Intervention introduced in 2024. The ASN Power BI Dashboard will support this transition. Career pathways for various staff roles have been drafted, with the aim of making training more clearly linked to statutory duties and staged interventions. A significant increase in inclusive practice training has already been delivered to build staff confidence and consistency across settings. The Compass App is now in use across all secondary schools to support Post School transitions. NHS-led audits have improved identification and support for young people with intellectual disabilities. Inclusive environments have been strengthened through new resources, including a parent guide, outdoor learning funding, and sensory support materials. The revised NHS Speech and Language Therapy contract is now secured, with a clear core offer and annual review process. The programme is now entering Phase 2, which includes 14 projects—4 continuing from Phase 1 and 10 new ones 7 Page 113 of 206
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Appendix 2 shaped by stakeholder engagement, national reports & data, and Scrutiny & Performance Committee feedback. AI Project This programme will be designed to position PKC at the forefront of digital transformation and align with our overarching goal to leverage cutting- edge technology to drive efficiency, enhance service delivery, and foster innovation across all facets of our operations. Dedicated funding was made available from 1 April 2025 enabling a formal operating model and delivery plan to be developed. Established guardrails include an AI Policy, AI Governance Group, AI Register, and DPIAs for Microsoft 365 Copilot, with a live risk register to ensure safe, lawful adoption have been put in place. Strategic workshops are now well-advanced covering nearly all Strategic Lead areas and have captured concerns as well as opportunities, helping pinpoint quick wins and shape the Council’s AI roadmap. In parallel, pilots under consideration include translation, a platform centric approach to transcription support (case notes), customer service enhancements, email triage, document automation and predictive analytics. Investment will be targeted at the highest value, highest impact opportunities relevant to PKC use cases. The team is working closely with the Transformation & Change Programme Office to embed AI and automation as core elements across Transformation & Change projects. ALEO's Review To find the best model of delivering leisure and culture services to people across Perth and Kinross within current financial climate. To recommend a future delivery model best suited to future needs for ALEO’s that is capable of: • Optimising PKC investment in leisure and culture services. • Increasing back-office efficiencies, including with other partners where appropriate (for example Perth and Kinross Heritage Trust, Pitlochry Festival Theatre). • Growing and diversifying new income streams. • Recommending an appropriate constitutional/governance structure for any new delivery model on the basis of options appraisal (sole member, SCIO, mutual etc). As previously reported, in line with the agreement of the project working group, external consultants have been commissioned to undertake a detailed options appraisal on the following options: 1. Bring all ALEO’s in house to PKC 2. Bring some ALEO services in house (e.g. consolidation of corporate services from ALEO’s delivered by PKC) and ALEO’s retain own identity / library services brought back into PKC 3. Create one new ALEO / two new ALEO’s – streamlining corporate and back-office services 4. Create one ALEO for culture and sport and considering possible change of status for Perth Theatre & Concert Hall This work is currently being finalised and is scheduled to be formally reported to Council on 29 October 2025. Business Systems Management Efficiency & Rationalisation Project (BSMER) This project will review all Council business systems / Applications, describing how they are currently managed; resourced; supported and developed and make recommendations on the design of a new Digital operating model to support delivery of modern Council Digital Business. Following the successful presentations of Application Landscape documents to Strategic Leads and their management teams, the project team focussed on scheduling Application Landscape Review Sessions. These sessions gathered more information about PKCs Digital Ecosystem which we can used in the development of resources such as application portfolio management. This data has already proved useful for FOI requests, out of contract systems and potential procurements and the team have looked at ways of exploiting this valuable data using Power BI reporting. Potential solutions are being Page 114 of 206
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Appendix 2 investigated to host and manage this data beyond the end the project. A decommissioning process, which is now part of the application lifecycle toolkit, is currently being developed. Involvement in Flare migration and more recently Swift decommissioning is being used to help inform this process. Liaison work with senior management within Education and Learning to investigate the scope of work required to create an application portfolio of software applications used within all of our schools was carried out. School based applications will be rationalised as part of the Children and Young People Tenancy Project, which will run beyond the end of this project. Work is ongoing to develop an Application Lifecycle Toolkit to support colleagues when, for example: defining and specifying initial application requirements; procuring the most effective software solution; effective and efficient ongoing contract management for the application; establishing and robust decommissioning framework and methodology. Customer Services Transformation To develop a new model for customer services by adoption of a customer- centric approach to customer contact management which will substantially simplify our current arrangements and empower customer service staff to satisfy most requests at first point of contact. The model will provide the opportunity to blend digital customer channels, assist vulnerable citizens through an appropriate channel, and operate more effectively in and across localities. The project has progressed well with Phase 1 outcomes now delivered. The scope and desired outcomes of Phase 2 are currently being finalised, but it is anticipated that these will focus on our approach to delivery of customer services, maximising the opportunities presented by AI and automation. It is likely that Phase 2 will be reported going forwards as an individual project and it is anticipated that it will be dependent on the wider cultural change programme being delivered through other areas such the Leadership Phase 2 project. Employability Service Review Project To develop an implementation plan to deliver a strategic and co-ordinated employability service for PKC. Designing a new model that makes best use of the current expertise, skills, and resources to ensure a more cohesive and effective service. This will involve maximising the reach and impact of our collective resources and delivery of services and operating in a more connected and integrated way putting people and their needs at the centre of the redesign. The initial phase of this project - to develop an implementation plan to deliver a strategic and co-ordinated employability service for Perth and Kinross Council – has been completed. The scope and desired outcomes for Phase 2 are currently being finalised, it is anticipated these will focus both internally on the delivery of the plan and, externally on the wider offer of Employability services across Perth and Kinross. Fairer Communities for All Model The "Fairer Communities for All" model focuses on creating inclusive, equitable, and sustainable communities where everyone has access to essential services and As previously reported, this project builds on previous work in selected localities to pilot developing a locality based multi-disciplinary working approach. As this work progressed it became apparent that the community engagement transformation project had a lot of synergies and overlap so the decision was taken at transformation Page 115 of 206
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Appendix 2 opportunities. This model ensures that: • all community members have a voice in decision-making processes and access to service and resources. • there is fair access to healthcare, housing, education and employment opportunities. • there is effective and strong partnership between communities, the council, community planning partners, voluntary sector and businesses to respond to and address need. • resilient communities are developed and sustained. The overall aim of this model is to build sustainable communities where everyone can thrive and live life well, free from poverty and inequality. The model will knit together elements of the multi-disciplinary locality working (MDLW) programme and our community engagement transformation project to strengthen the efficiency and effectiveness of community engagement and empowerment across the Council. board to combine the two projects. This approach and the national interest in the work to date from the Improvement Service and Scottish Government has enabled us to attract funding from the Fairer Futures fund to scale up and rollout this placed based approach in more communities in Perth and Kinross. A dedicated Fairer Futures for All project manager has been appointed and Locality leads have been established in Letham, Coupar Angus Rattray, Crieff and Muirton. Workshops to develop multi-disciplinary teams in the localities are scheduled to start in September. These workshops will highlight links and dependencies with other areas such as poverty, whole family wellbeing, community mental health and employability: Organisational Development colleagues will be supporting the cultural changes associated with the outputs from these workshops. Following these workshops, it is planned that there will be wider sessions with key community groups to jointly plan and develop a locality action plan with agreed actions around addressing inequalities. Leadership Review Phase 2 Awaiting update from SRO/PM The project has been rebranded as Leading: Our Purpose, Our People - to reflect the agreed priorities as below: • Deliver Year 2 of the Evolving Leaders in Practice Programme with clear outcomes identified. • Implement the Leading with Impact- Council Wide Programme, which will embed the five foundations of leadership at all levels of leadership and reflect this in Personal Development Discussion (PDD) documentation / leadership competencies. This will also include the Aspiring Leaders Programme. • Support Strategic Leads with service design and delivery of consolidated services. Leading with project management governance to drive activity and accountability. • Further develop a robust workforce planning processes, which will underpin the delivery of the new operating models and related budget efficiencies. • Implement a streamlined leadership structure across the organisation, to support the development of operating models which align structures and leadership practices. Current status of the project: Page 116 of 206
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Appendix 2 Progress has been made over the past year with Project Leads being appointed for each of the workstreams and collaborative meetings to share good practice, progress and ideas being held on a fortnightly basis. This has resulted in a refreshed project plan as well as a rebrand to ensure alignment across the programme with a clear and concise comms and engagement strategy for the wider organisation. Meetings with Strategic Leads are underway in relation to taking forward all workstreams specifically, to identify key improvement, redesign of services and further leadership development/changes. Perth Secondary Estate Review Education is integral to delivering our corporate priorities relating to children and young people, the wider health and wellbeing of people in Perth and Kinross and meeting our climate change/climate justice obligations. This project will consider how the Secondary Learning Estate in Perth City facilities are best aligned with the corporate priorities. The project is progressing with initial output works undertaken and, following stakeholder engagement, potential option appraisals are being considered which will be presented to a future project board. Public Transport in the Community To develop a plan for a transport model that meets the needs of all our communities which is affordable, sustainable, efficient, and effective. This model will cover the provision of local bus services, mainstream home to school transport, ASN home to school transport, HSCP and children and families' transport. As previously reported, external consultants have been commissioned to carry out a comprehensive review of public transport and undertake a detailed options appraisal to provide a revised Perth and Kinross Public Transport Plan. This work is progressing well and is on schedule to be completed by autumn 2026. Included in this work are reviews of: education transport for the young people; vulnerable adult transport; and looked after children transportation. This work has included benchmarking with other local authorities to identify elements of good practice and to undertake a peer review against our current policy and arrangements. Alongside this we are mapping and analysing current contracts and arrangements with a view to and identifying alternative options and testing these options through small tests of change. We continue to work with our communities to ensure that improvement opportunities such as community minibuses are supported and delivered as quickly as possible. Our ongoing communications strategy and plan has been developed to support this both by raising awareness of public transport and publicising where innovative community led initiatives have been delivered. Strategic Procurement & Commissioning Project To design and implement a new operating model for strategic procurement and commissioning to improve efficiency and optimise the value and benefits of our purchasing power. Helping us to better align The Procurement and Commissioning Transformation project is a five-year programme of works comprising of a number of different workstreams all contributing to the delivery of our desired outcomes. A project team is firmly established and is working closely with all stakeholders to continue on the journey of transforming our procurement Page 117 of 206
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Appendix 2 spend with need and address pressures of changing demands. Optimising the public value of the procurement function and consolidated relevant skills and expertise across the organisations. and strategic commissioning. The project has now been consolidated into four themes of Organisational Value, Economic Value, Environmental Value and Social Value. All future project updates will be under these themes. Tayside Contracts Review To undertake a review of the way in which Perth and Kinross Council Interfaces with Tayside Contracts, in terms of Governance arrangements, the role of elected members, procurement of services, standardisation of offer. This review will be undertaken alongside Tayside contracts own transformation programme to ensure that all possible benefits are realised from this unique arrangement of co-ownership between Dundee, Angus and Perth and Kinross, the 3 councils who co- own and fund Tayside Contracts. • Senior Finance Officers are collaborating with Tayside Contracts, Dundee CC and Angus Council to collate data on all accounting and charging information to set a baseline for action. In addition, senior legal officers from both organisations are meeting to discuss concerns raised by Elected Members regarding governance and process. • A fact finding study to consider the recommendations made within the previous report, is scheduled to begin later this year. • Officers worked with Perth and Kinross members of the TC Joint Committee to inform the scope of the fact finding study. • Officers from Perth and Kinross and Tayside Contracts also collaborated in developing the scope of the Study, this work has had the additional benefit of strengthening the relationships between both organisations. • Meetings have been set up with Elected Members to meet with Tayside Contracts management team. Whole Family Wellbeing (WFWB) programme The Whole Family Wellbeing Fund is a Scottish Government initiative that aims to transform the delivery of Whole Family Support (taking account of the Promise and UNCRC). This initiative is aimed at increasing the delivery of early intervention and prevention, focused on holistic family support, when, where, and for as long as it is needed. The WFWF programme will ensure an increase in universally accessible early help and support, delivered where and when it meets families' needs. Aiming for a better collective awareness of available support and how to access it, for both families and professionals, it will aim to provide support as "joined up" and limit the number of professionals and services individually involved with families. It will also look to provide families with choice about support ensuring they are involved in As previously reported the Whole Family Wellbeing programme is funded through the Scottish Government Whole Family Wellbeing Fund, this funding, this funding has been extended to the end of financial year 2026/27. The Programme has been focussed on the following general areas: • Access and Availability - Improving awareness of, and access to services that support families • Engagement with Children, Young People and Families. • Service Design and Delivery: consideration of different ways in which additional capacity to deliver holistic family support can be achieved. • Systems Leadership and Collaborative Working. • Support for the Workforce: looking at opportunities to share learning and good practice, to identify training needs within the wider community, and promote the principles of holistic family support. We continue to work in collaboration with partners to deliver holistic family support. This includes funding services and improvement activities, identifying good practice and sharing learning, and building networks to ensure that families experience support in a more streamlined and seamless manner. Page 118 of 206
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Appendix 2 decisions that affect them and that there is increased collaboration between services and organisations that support families (including adult services and third sector). The WFWF programme will encourage increased engagement with, and participation from children, young people, and families in designing and developing services and support, ensuring a clear and shared understanding of the needs of families across the whole system It will embed the key principles of holistic family support and early intervention and prevention within structures and systems (stigma-free, needs-based, rights-led), encouraging and empowering staff to develop innovative family support solutions in conjunction with the families they support. The WFWF programme will improve capacity within the workforce to respond to the needs of families in a holistic way, through effective signposting and support. Since the last update in May 2025, we have been working with partners to consider new areas of focus, such as child poverty, Additional Support Needs (ASN), mental health and wellbeing and building capacity within communities to support families. Working Smarter The Working Smarter programme has a number of different projects all related to the strategic and integrated approach of people, technology and crucially, property – looking to improve how we integrate all three for the best outcomes in relation to facilitating better productivity, embracing technology, more effectively using our estate and buildings and enhancing employees experience through flexible operating models. The Council will take ownership of Pullar House and Kinnoull Street Multi-Storey Car Park on 11 September 2025, following its September 2024 decision to purchase both assets to support smarter use of public buildings and deliver annual savings of £1.8 million. The final purchase price will be determined through arbitration by December 2025; in the meantime, PKC will make an interim payment based on the lowest valuation—£1 million for the car park and £3.15 million for Pullar House—plus applicable VAT and Land and Buildings Transaction Tax, with adjustments made post-arbitration if required. Pullar House is being developed into a public sector hub, with tenant interest exceeding the original business case. Construction and upgrade works are progressing across Pullar House, 2-26 High Street, and Inveralmond Depot, with high- level timelines agreed for future fitouts for Justice Services, NHS Vaccination Services, Crown Office Procurator Fiscal Services, and potentially various Scottish Government bodies alongside accessibility and general upgrades to Pullar House. To enable partner organisations to move into surplus space many service areas have already relocated, with final enabling moves now underway and due for completion prior to November 2025. Kinnoull Street Car Park is scheduled to be rebranded and integrated into Council parking operations post purchase, with improved facilities, revised tariffs, and TUPE transfer of staff to Living Wage contracts. A new voucher system will manage staff parking, with guidance already issued internally. Page 119 of 206
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Appendix 2 Zero Waste & Operations This programme involves a review of waste strategy and waste management arrangements to deliver national initiatives, improved outcomes and realise best value and service efficiencies. It has a number of workstreams including: commercialisation review; operational asset review; circular economy strategy and service design beyond twin stream; schools recycling improvement, fleet transformation. Alongside this, the programme also includes a review of the delivery of our operations to ensure we are maximising opportunities for efficiency and effectiveness. Overall, the project is progressing well. APSE have been commissioned to undertake an independent benchmarking exercise to compare our operational performance against other UK authorities. The Operational Asset (Depot) review is in the process of finalising options which will then be subject to a detailed options appraisal based upon our anticipated future service requirements. A draft Circular Economy strategy consultation document was approved by CC&S Committee on 20 August and is due to go to public consultation between September and August. A finalised strategy and action plan will be presented to CC&S Committee in early 2026. The Commercialisation review is ongoing, a number of opportunities and challenges have been identified, and a business case is being prepared to explore if investment in additional resources to grow the business are likely to deliver financial and customer service benefits. The Business Insights and Customer Service Improvement workstream is at an early stage but we are working closely with colleagues particularly in IT and Customer Services to identify opportunities for enhanced service through the use of AI and automation. The Schools Recycling improvement team worked closely with Bertha Park High School on a pilot project to deliver more effective recycling within our schools. The pilot identified a number of issues which delayed implementation; however, these have mainly been resolved and the pilot has now moved to implementation phase, with new bins ordered and about to be installed. The Fleet decarbonisation workstream is focussed on developing a route map and investment plan to decarbonise the Council fleet and grey fleet (private vehicles). This will build on the existing Fleet Asset Strategy, identify investment requirements to support the decarbonisation of the Council fleet. It will also seek to maximise the efficient use of pool vehicles to reduce the more expensive grey fleet. The work also recognises the dependency on other work to extend and improve EV charging infrastructure. Page 120 of 206
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Appendix 2 Transformation & Change Programme Phase Two Additional projects - September 2025 Programme Name Improving Health & Wellbeing and Attendance in the Education Workforce Programme description To develop a Health and Wellbeing Strategy for the Education workforce. This will include the development of appropriate supports such as coaching and supervision for targeted groups of staff; a programme of CLPL which supports health and wellbeing; augmenting the corporate wellbeing offer to ensure that it meets the needs of the education workforce both in terms of content and mode of delivery as well as developing communication approaches which ensure that the education workforce is fully informed and engaged and feels that they have a voice which his being listened to. Programme governance structure Executive Sponsor Thomas Glen Senior Responsible Owner (SRO) David Macluskey) Programme Manager To be confirmed Current Programme Timeline • Programme start date : awaiting appointment of project manager • Planned Programme completion date : to be reviewed by October 2026 Outcomes and critical success factors expected This project will be expected to deliver improved health and wellbeing within the education workforce through: • Reduction in overall sickness absence levels within the education workforce. • Reduction in sickness absences due to work-related causes. • Reduction in supply costs associated with class cover due to sickness absence. • Improvement in key wellbeing measures in future employee surveys including : • Feeling that wellbeing is a priority for the Council; • Feeling listened to; • Feeling safe in the workplace; • Having opportunities to get involved and influence change; • Effectiveness of communication. • Recruitment and retention of staff. Page 121 of 206
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Appendix 2 Programme Name Automation within People & Culture Programme Description This project aims to utilise existing digital resources available to the Council to develop more effective and proactive reporting from our HR and Payroll systems. It will closely with colleagues in It, particularly the AI and automation team to develop tools for improved manager information. Programme governance structure Executive Sponsor Greg Boland Senior Responsible Owner (SRO) Pauline Johnstone Programme Manager Allan Craik Current Programme Timeline • Programme start date 01/09/2025 • Planned Programme completion date 31/03/2027 Outcomes and critical success factors expected This programme is intended to provide managers with better quality data in HR/ Payroll reporting. Successful delivery should result in: • A decrease in overall sickness absence levels by providing real-time trigger emails to managers across Perth and Kinross Council. • Reduction in short term recurring absences by directing managers to deal with absences as soon as a “trigger” is hit Page 122 of 206
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Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee or Board: Finance and Resources Committee Date of Meeting: 1 October 2025 Report Title: Procurement Update Report Number: 25/251 Report Author: Vanessa Robertson / Lynzi Stewart Organisational Lead: Lisa Simpson, Strategic Lead - Legal and Governance ___________________________________________________________________ 1. Purpose 1.1 The purpose of this Report is to provide an update on the Council’s procurement activity, setting out an Annual Procurement Report for financial year 2024/25. 1.2 Sections 1. Purpose 2. Recommendation(s) 3. Background/Context 4 Proposals 5 Conclusion 6. Impact and Value Assessment 7. Appendices 2. Recommendation(s) It is recommended that the Committee: 2.1 Approve the publication of the Procurement Annual Report 2024/25; 2.2 Note the record of tenders accepted during 2024/25 under the Council’s scheme of delegation; and 2.3 Note monies provided to third parties under the Code of Guidance for Following the Public Pound during 2024/25. 8 Page 123 of 206
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3. Background/Context 3.1 This report records the procurement activity carried out by the Council during 2024/25. The appended report gives more detail on the procurement contribution to achieving the aims and objectives of the Council. 3.2 Annual reporting on procurement activity became a statutory duty following the implementation of the Procurement Reform (Scotland) Act 2014 (the Act) and the Council is required to provide both a retrospective Annual Report, as well as setting out its procurement activity going forward. 3.3 This report has been prepared in line with guidance issued by the Scottish Government. The statutory duties set out by the Act are explicit and include a requirement to provide information on all regulated procurement exercises. The Government guidance provides a template to ensure all reporting public bodies in Scotland provide broadly comparable data. 3.4 The Act requires that notification of publication of our Annual Report be made to the Scottish Ministers. 3.5 Subject to approval by this Committee, the Annual Report will be published on the Council’s website to meet the Scottish Government reporting requirements. 4 Proposals 4.1 This reporting requirement is set out in: • the Council’s Scheme of Administration; • the Council’s Contract Rules; and • the Code of Guidance for FPP which establish the requirement for Executive Directors to report on the how the Council attends to its tenders and the monies it provides to third parties annually. 4.2 The publication of this type of information enhances transparency in our purchasing activities and helps us to promote the opportunities for working with Perth and Kinross Council. 4.3 The report includes analysis of the numbers and sizes of businesses located in the Perth and Kinross area who have registered an interest in the provision of goods and services, or conclusion of works on behalf of the public sector in general. 5 Conclusion 5.1 The Annual Report presented provides an overview of the procurement work undertaken on behalf of the Council in 2024/25. Page 124 of 206
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6. Impact and Value Assessment This report has been classified as being an operational report and as such does not require a full Impact and Value Assessment. 7. Appendices 7.1 Procurement Annual Report 2024/25 7.2 Tenders Accepted 2024/25 7.3 Following the Public Pound 2024/25 Page 125 of 206
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PKC - GENERAL Procurement Annual Report 2024 to 2025 A Perth and Kinross where everyone can live life well, free from poverty and inequality Appendix 1 8 Page 127 of 206
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Procurement Annual Report 2024 to 2025 2 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Contents Introduction .............................................................................................................................. 3 Context ...................................................................................................................................... 5 AIM: Economy and Local Wealth Building ............................................................................. 8 Contracting Activity for the Period 2024/25 ....................................................................... 8 AIM: Protecting our Environment .......................................................................................... 14 Reduction in Carbon Emissions ....................................................................................... 14 Sustainable Sourcing ......................................................................................................... 16 Energy efficient service solutions ..................................................................................... 16 AIM: Financial Sustainability ................................................................................................. 18 AIM: Good Governance .......................................................................................................... 20 Transparency and governance arrangements ................................................................. 20 Electronic Tools and Process Efficiency .......................................................................... 21 Collaborative Contracts .................................................................................................... 22 AIM: Sustainable Service Design & Delivery ........................................................................ 23 Community Benefits in Procurement ............................................................................... 23 Fostering Innovation .......................................................................................................... 26 AIM: Strategic Partnering ....................................................................................................... 28 Appendix A – Key Statistics 2024/25 ..................................................................................... 29 Appendix B – Annual Statutory Statistical Return 2024/25 ................................................ 31 Appendix C – Annual Progress Update 2024/25 .................................................................. 34 Page 128 of 206
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Procurement Annual Report 2024 to 2025 A Perth and Kinross where everyone can live life well, free from poverty and inequality 3 PKC - GENERAL This Annual Procurement Report sets out how the Council has used its purchasing power in 2024/25 not only to deliver essential goods, works and services, but to support strategic change, promote local economic growth, and contribute to a fairer, greener and more resilient Perth and Kinross. In June 2024, the Council approved a new a five-year Sustainable Procurement Strategy, placing sustainability at the heart of our public procurement. This strategy marked a deliberate shift from transactional purchasing to a more strategic, data- driven and value-based approach. It recognises procurement as a key enabler of the Council’s Corporate Plan priorities — tackling poverty, supporting sustainable places, and improving wellbeing across our communities. During the reporting period, the Council spent approximately £387 million with third parties, including commissioned services via arm’s length organisations and collaborative arrangements, as well as capital investment. This figure reflects a modest reduction (approx. £3million) from the previous year. The chart below shows the total spend over the last four years. In line with the Strategy, over the course of the reporting period, through a programme of transformation and change, we have been aligning our public procurement activity around six strategic aims: Economy and Local Wealth Building: With a focus on supporting local businesses, creating jobs and reducing poverty. Protecting Our Environment: Integrating sustainability into our contract specifications where appropriate, to reduce emissions, minimise waste and promote energy efficiency. Introduction Page 129 of 206
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Procurement Annual Report 2024 to 2025 4 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Financial Sustainability: Enhancing spend data and oversight to identify opportunities for savings or cost avoidance and to get better public value from our spend. Good Governance: Ensuring fairness and transparency, legal compliance and effective procurement performance and risk management. Sustainable Service Design and Delivery: Supporting services to procure the services that best meet community needs and foster innovation. Strategic Partnership: Working across services and with suppliers to maximise value and impact from our public procurement. The Council is making good progress in embedding the new Strategy. Highlights include the development of a new operating model for the strategic procurement function, increased local supplier engagement. The Council became the first local authority to adopt the Scottish Government’s Management Information Platform Scotland (MIPS), enhancing its ability to demonstrate the impact of procurement on local and national outcomes. From the award of contracts that deliver Community Benefits and Fair Work First commitments, to the integration of carbon reduction targets in major infrastructure projects, we are using our public procurement as a lever for positive change. This report provides assurance to the Council and the communities that we serve, that our procurement activity continues to meet the requirements of the Procurement Reform (Scotland) Act 2014 and associated regulations and that out public procurement is lawful, fair, open and transparent. It also demonstrates the Council’s commitment to purposeful procurement - maximising the value of every public pound that we spend. Page 130 of 206
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Procurement Annual Report 2024 to 2025 A Perth and Kinross where everyone can live life well, free from poverty and inequality 5 PKC - GENERAL The Council operates in a context of increasing complexity and demand. For example: Rising Demand for Services: Services such as social care, education, and housing are under growing pressure due to demographic shifts and post- pandemic recovery needs. Aging Population: Perth and Kinross has a higher proportion of older residents, increasing demand for adult social care, accessible transport and infrastructure. Cost of Living Crisis: Inflation, energy costs, and economic uncertainty have led to more households experiencing financial hardship and poverty, increasing reliance on public services. Supply Chain Disruption: Global and national supply chain volatility — driven by geopolitical tensions, climate events, and market instability — has impacted availability, pricing, and reliability of goods and services. Climate Change: Severe weather events and environmental degradation are affecting infrastructure, service delivery, and community resilience. These challenges are not isolated — they intersect and compound, placing significant strain on public resources; requiring innovative and collaborative responses. The Strategic Role of Procurement In this landscape, public procurement is well positioned to support delivery of targeted, impactful solutions: Meeting Complex Needs: Through strategic sourcing and category management, procurement can support the organisation to design, deliver or commission services that best meet community needs; improving outcomes and efficiency. Supporting Local Economies: By increasing local spend and supplier development, procurement can help create local jobs, build resilience, and reduce poverty. Driving Sustainability: Procurement can build environmental considerations into specifications, promote circular economy principles, and support the Council’s net zero ambitions. Context Page 131 of 206
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Procurement Annual Report 2024 to 2025 6 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Enhancing Social Value: Community Benefits clauses and Fair Work First policies ensure contracts deliver wider societal gains, including training, apprenticeships, and wellbeing initiatives. Improving Financial Sustainability: Data-driven procurement enables better spend analysis to identify opportunities for cost reduction or avoidance and to deliver better value for money — essential in a constrained fiscal environment. Mitigating Risk: Strong governance, supplier engagement, and market intelligence help manage supply chain risks and ensure continuity of essential services. Transformation in Action Through the Strategic Procurement Transformation Programme, we are embedding this strategic approach set out in the Sustainable Procurement Strategy. Key developments include: Consolidation of transformation workstreams into value-based domains; Social Value, Environmental Value, Economic Value and Organisational Value Implementation of digital tools for contract management and procurement reporting to improve efficiency and provide better quality data to support better procurement planning to optimise our purchasing power Increased local spend Reducing costs through efficiencies / savings / cost avoidance Enhanced supplier engagement and community benefit delivery to increase local economic and social value Piloting of national sustainability assessment tools to support the Council’s climate change ambitions A more detailed update of our transformation and change activity and progress in implementing the new Sustainable Procurement Strategy is set out in Appendix C of this Annual Report. Page 132 of 206
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Procurement Annual Report 2024 to 2025 A Perth and Kinross where everyone can live life well, free from poverty and inequality 7 PKC - GENERAL Delivering our Sustainable Procurement Strategy Our Strategy sets out six high level aims, and our programme of transformation and change is aligned to this, shaping how we as an organisation use our public procurement function to deliver maximum public value. Within the body of this report we highlight how we have performed in the year 2024/25 in relation to our Strategy aims. Appendix B is the statistical return which we are required to submit to Scottish Government which details our performance in relation to public procurement activity. As stated above, Appendix C provides a detailed update as the various transformation and improvement activities that are also being undertaken; all of which align with optimising the value of our public procurement function. A new way of working Critical success factors in implementing the Strategy and delivering greater public value, is the redesign or the core professional procurement function and behavioural shift across the organisation. Our transformed operating model recognises that public procurement is no longer just about compliance — it is a strategic function that can enable Perth & Kinross Council to respond to complex challenges, deliver better services, and build a fairer, greener, and more resilient future. Continued investment in people, processes, and technology will be essential to sustain this transformation and ensure that we maximise the impact of every public pound spent. Page 133 of 206
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Procurement Annual Report 2024 to 2025 8 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Using our buying power to promote local economic growth, to then create jobs and help tackle poverty within our area. Highlights: 23% of overall procurement spend was with local suppliers 45% of contracts awarded were to Perth & Kinross businesses 88% of the Perth and Kinross businesses who were awarded contracts were SMEs Local spend in 2024/25 increased by circa £4.4million as compared with 2023/24 Contracting Activity for the Period 2024/25 Each financial year, the Council publishes a Contract Delivery Plan derived from the budget planning process. This plan sets out, in broad terms, the intended procurement work over the reporting period, and includes some longer-term projects. The purpose of the plan is to alert the market and provide them with time to prepare to take advantage of contracting opportunities with the Council. The Plan represents a snapshot in time and numbers change throughout the year in response to circumstances, emerging risks and new opportunities. The 2024/25 Contract Delivery Plan published in June 2024 anticipated 220 distinct pieces of procurement work with 241 being concluded during the reporting period. It is worth noting that some budget commitments listed in the Contract Delivery Plan relate to contracts that can be concluded through use of existing commercial agreements, removing the requirement for the Council to carry out a full procurement exercise. Below is a quick summary of contracts awarded in the reporting period. An overview of all contracts awarded in 2024/25 is attached in Appendix D. AIM: Economy and Local Wealth Building Page 134 of 206
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Procurement Annual Report 2024 to 2025 A Perth and Kinross where everyone can live life well, free from poverty and inequality 9 PKC - GENERAL Local Supplier Support In addition to our transparent approach to the publication of contract opportunities, in line with our Corporate Priorities to tackle poverty and improve the local economy, the Council works to support and upskill local businesses to ensure they are better equipped to access and be successful in public procurement exercises. Local pre-tender engagement events Perth & Kinross Council have engaged with local suppliers through tender specific events to encourage more local bids for upcoming tender opportunities. Case study – Enhanced Voids/Buy Backs – contract for works At the contract strategy stage, it was identified that there was a potential local supply market. A targeted supplier engagement event was held raising awareness of the contract and providing information about and encouragement to participate in the upcoming procurement process. This resulted in a local supplier, QTS Contracts North Ltd, successfully bidding and being awarded the £6 million contract. “Our experience with the Enhanced Void and Buy Back Tender was a seamless process. We felt that by having a Meet the Buyer Event, we were informed well about the clients processes, which provided an in depth look into the tender procedure too. This was the first time we had used the PCS Tender Portal as all of our Tender submissions were through Public Contract Scotland Website. The PCS Tender Portal was very easy to navigate around and prompted you whenever something was not correctly filled in or not filled in. We felt that this was a very straight forward process and saved time. The SOR’s that we had completed were again easy to complete and, in my opinion, covered all bases for this particular contract. If I was to sum up the whole process, then I would say that by having a Meet the Buyer Event first is a good way for all parties to be introduced and to gain knowledge and understanding about the clients needs and expectations.” Director, QTS Contracts North Ltd More tender specific Meet the Buyer events will be held in the future where a market is identified. This supports local suppliers by providing tender specific information to them. Other examples of local supplier success include: Triple Glazing - £8 million Distress Brief Intervention - £150,000 Page 135 of 206
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Procurement Annual Report 2024 to 2025 10 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Tayside “Meet the Buyer” Perth & Kinross Council is an active participant in the Supplier Development Programme and the annual Tayside “Meet the Buyer” event which attracts exhibitors from across the Tayside public sector, as well as large contractors working in the Tayside area. The events are typically attended by local SMEs and Supported Businesses, generating very positive feedback, along with spin-off one to one sessions being provided to individual delegates to assist them in bidding for future public sector opportunities. Partnership Working At the 2025 annual Tayside Meet the Buyer event, the Procurement Team worked alongside officers from the Council’s Economic Development Team. The event was attended by 176 Scottish SME’s, 21% of those from Perth and Kinross. This was an opportunity to engage with suppliers, offer information on future tendering opportunities with Perth & Kinross Council and provide tendering advice and to get more information from the Economic Development Team regarding further opportunities and support. Throughout the year the Procurement Team have also worked in partnership with Perth & Kinross Business Network and Perthshire Chamber of Commerce to build stronger relationships with local suppliers and to further support our local businesses to prepare them for future tender opportunities. Local Supplier Spend and Registrations In the reporting period £88,539,500 (22.8%) of Council spend was recorded as being with local suppliers. This is an increase of circa £4.4m from 2023/24. The graph below shows the total local supplier spend compared with total spend over the last four years. Page 136 of 206
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Procurement Annual Report 2024 to 2025 A Perth and Kinross where everyone can live life well, free from poverty and inequality 11 PKC - GENERAL The table below shows a year-on-year increase of direct local supplier spend. Financial Year Local Supplier Spend 2024/25 £88,539,500 +5.3% 2023/24 £84,113,621 +10.6% 2022/23 £76,060,652 +13.6% 2021/22 £66,927,315 +13.3% Work is ongoing to enable reporting of local sub-contractor spend in future years. Some examples that demonstrate substantial local spend outwith the above figures are: £124,245 local sub-contractor spend during 2024/25 through the Comrie Flood Prevention Scheme £33.8 million spent locally through the Cross Tay Link Road (Destiny Bridge) project. Page 137 of 206
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Procurement Annual Report 2024 to 2025 12 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL The table below shows the number of suppliers on Public Contracts Scotland (PCS) (the Scottish national contracts portal), registered as located in Perth and Kinross. Financial Year PCS local supplier registrations 2024/25 921 2023/24 926 2022/23 891 2021/22 826 2024/25 shows a small decline in registrations. The reasons are unknown; however, it may be accounts have expired due to a period of inactivity, or suppliers doing housekeeping where they have multiple accounts registered. Local Micro, Small and Medium Enterprises Of the suppliers registered on the portal from Perth and Kinross, 92.2% are defined as micro, small and medium-sized enterprises (SMEs). The range, in terms of employee numbers, of the Perth and Kinross based businesses registered on the portal is set out in the table below. Size of businesses in Perth and Kinross registered on PCS Large (over 250 employees) 58 Medium (50-249 employees) 75 Small (10-49 employees) 192 Micro (1-9 employees) 583 Not Specified 13 Total 921 Page 138 of 206
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Procurement Annual Report 2024 to 2025 A Perth and Kinross where everyone can live life well, free from poverty and inequality 13 PKC - GENERAL Fair Working Practices Living Wage Accreditation The Council is proud to be an accredited Living Wage employer since April 2016. As part of this accreditation, we made the commitment to develop our understanding of Fair Work practices, including payment of the Living Wage in our supply chain. We include questions on the approach to Fair Work when engaging with prospective suppliers for services. Where new contracts are formed, bidders are required to provide information on their approach to Fair Work and the payment of the Living Wage. To ensure the highest standards of service quality in our contracts, we expect suppliers to commit to progressing towards adopting the seven Fair Work First criterion implemented by the Scottish Government in 2021. These are reflected in our contract strategies and tender documents for all regulated procurements. In 2024/2025, 68 of the Contracts awarded were awarded to Accredited Living Wage Providers. We are aware that other suppliers pay they Living Wage, although not accredited. Payment Terms The Council is committed to ensuring that all contracted suppliers are paid within 30 days. Prompt payment clauses requiring a 30-day payment term are embedded within the Council’s standard contractual terms and conditions. It is important however to also ensure that sub-contractors supporting a Council contract receive prompt payment to support their own cashflow. We therefore look to ensure that our first tier suppliers apply the same terms and conditions to their sub- contractors. During the reporting period the Council paid 61,311 invoices with 95% of invoices paid within agreed timescales. Page 139 of 206
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Procurement Annual Report 2024 to 2025 14 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Supporting a fair transition to net zero and minimising our environmental impact. Highlights Using procurement process to build carbon reduction into building design and construction contract specifications, e.g. CTLR (Destiny Bridge) / Riverside Primary School BMS contract has delivered substantial savings and energy efficiency School janitorial supplies – reduced paper consumption by 33% Public sector procurement is now viewed as a key partner and enabler in our just transition to net zero. An action plan is in place to help the Council deliver on its corporate priority to tackle climate change. Progress against the Climate Change Actions is reported annually in line with statutory requirements. Several actions relate to the public procurement function and the need to demonstrate how our procurement policies and activities are contributing to carbon emissions reduction targets, climate change adaptation and sustainability. Reduction in Carbon Emissions One area where the procurement function can support the Council to achieve its climate change aspirations is through our construction contracts; whether that be through the design specification (e.g. Passivhaus specification) or by building carbon reduction as part of the construction specification. Within the reporting period two significant construction projects were completed where carbon reduction was an integral element in the procurement specifications for their design and build; CTLR (Destiny Bridge) and Riverside Primary School. Cross Tay Link Road Design and Construction – Carbon Management Destiny Bridge opened to the public during the reporting period. Carbon reduction was a key consideration from the inception of the design and construction of the now Destiny Bridge (CTLR). By integrating the carbon management process within PAS 2080 (the world’s first specification for addressing carbon in the built environment), into design choices and decision making then further through the procurement AIM: Protecting our Environment Page 140 of 206
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Procurement Annual Report 2024 to 2025 A Perth and Kinross where everyone can live life well, free from poverty and inequality 15 PKC - GENERAL process and the delivery stages, we significantly reduced the carbon footprint associated with the project. Tenderers were challenged to propose projects that would result in a minimum saving of 14,100 tCO2e of CO2e (representing a ground-breaking 30% of the specimen design) compared with the specimen design carbon footprint. By giving this element a weighting of 15% of the evaluation criteria we ensured that this was a substantial area of focus for potential contractors. To ensure that these carbon savings were delivered, the successful Contractor’s tendered baseline was then incorporated into the contract as the commitment to be delivered throughout the design and construct contract. Whilst 21% carbon reduction was achieved through the design phases of the project, carbon reduction was embedded as part of the procurement process for each contractor/sub associated with the build; with each Contractor demonstrating at least 30% carbon reduction. As well as the positive impact the procurement process had on reducing carbon emissions associated with the project, the project team have been able to share the success of the project with a wider audience, promoting how carbon reduction can be embedded successfully in the procurement process. The Destiny Bridge project has been included as a case study for carbon in procurement in the guidance document of the revised PAS 2080 – Carbon Management in Buildings and Infrastructure. The new standard (April 2023) introduced Procurement as a clause for the first time. Waste Minimisation Improved recycling: Grey bin A significant contract implemented during the reporting period was the introduction of the new grey bin which allowed paper/cardboard to be separated from cartons, cans and plastic reducing contaminations and improving the quality for recycling. The contract also allowed soft plastics (film etc) and aluminium foil to be recycled at the kerbside for the first time. Page 141 of 206
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Procurement Annual Report 2024 to 2025 16 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Mattress Reuse Two new containers were procured for Friarton Recycling Centre for the specific purpose of accepting donated mattresses for reuse. The mattresses are then collected by local charity PUSH and are cleaned and sanitised at their warehouse before being sold in their shop. Sustainable Sourcing In the first year of implementing the Strategy, the Procurement Team have successfully piloted approaches in relation to some universal items which have delivered not only savings in terms of reduced costs but also environmental benefits. Janitorial supplies (school estate) Procuring and installing a controlled dispensing system for hand towels, toilet tissue and soap across schools resulted in £7,000 cost avoidance and a 33% reduction in paper consumption. In the last quarter of the reporting period a pilot contract was awarded for universal janitorial supplies. The products available to buy were rationalised to ensure best pricing was achieved. Schools were satisfied with the performance of the contract, and the Procurement Team are now working collaboratively with Tayside Contracts, Angus Council and Dundee City Council to award a new contract in 2025/26 which will be extended to all Council establishments. Energy efficient service solutions Building Management Systems In 2024/25, Perth & Kinross Council awarded a £5 million contract to enhance energy efficiency across its buildings through advanced Building Management Systems (BMS). These smart systems monitor and control heating, ventilation, and hot water - ensuring buildings are more sustainable, cost-effective, and comfortable. The contract ensures every site receives annual servicing, with rapid response to faults and proactive maintenance that prevents issues before they escalate. Real- Page 142 of 206
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Procurement Annual Report 2024 to 2025 A Perth and Kinross where everyone can live life well, free from poverty and inequality 17 PKC - GENERAL time data monitoring helps identify inefficiencies - like boilers running unnecessarily - allowing swift action to cut energy use and reduce emissions. The system allows us to use performance data to target improvements where they’re needed most; for example is a schools starts showing unexpectedly high energy use – we can immediately investigate and make changes. A key element of the contract is the partnership approach between the Council and Contractor. Through a direct service contract, the Contractor can diagnose issues remotely which has reduced the number of call outs required and saved time and resources in remedying issues. This BMS contract is a vital tool in managing our property estate more effectively and it supports the Council’s commitment to climate action, supporting lower carbon emissions, smarter energy use, and the provision well-maintained public facilities for our communities. Biodiversity Ecology and Environmental Impact Surveys Construction and maintenance projects have the potential to significantly impact on our environment. We regularly procure ecological and environmental surveys to establish whether there are any protected species in the proposed project area. These surveys help us to plan and execute construction and maintenance activities in a planned way to minimise impact on these species and to ensure compliance with our legal obligations and ecological aims. Page 143 of 206
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Procurement Annual Report 2024 to 2025 18 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Contributing to the financial robustness of the organisation. Against the backdrop of growing demand for services in many areas and increasing costs across the supply chain, delivering recurring savings is hugely challenging. Through a more strategic approach to our public procurement we are supporting the organisation to mitigate financial risks as much as possible, through cost reduction or avoidance or by facilitating more innovative solutions through partnership and collaboration. During the reporting period we continued to see significant price increases across all categories. The utilisation of collaborative arrangements with Scottish Procurement, Scotland Excel and other collaborative bodies mitigated against some of this. The estimated savings through use of Scottish Procurement and Scotland Excel framework agreements used by Perth & Kinross Council for 2024/25 are reported as follows: Scottish Procurement: BT1 Direct Price Based Savings * £77,750 BT2 Price Versus Market Savings* £1,640,328 Scotland Excel: BT1 Direct Price Based Savings £79,200 *BTI Direct Price Based Savings - a measurement of how much money an organisation has saved through the new contract as compared with what the previously paid in the case of recurring requirements. *BT2 Price Versus Market Savings – a measurement of how much cost has been avoided by using a professional procurement process as compared to what is might have paid had a contract been awarded without competition. This helps to demonstrate the value of the skilled procurement team within an organisation. AIM: Financial Sustainability Page 144 of 206
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Procurement Annual Report 2024 to 2025 A Perth and Kinross where everyone can live life well, free from poverty and inequality 19 PKC - GENERAL Rebates from spend with Scotland Excel framework suppliers and the use of Scottish Procurement Alliance (SPA) frameworks during 2023/24 and payable in 2024/25 were accumulated to the value of circa £99,000. The use of collaborative arrangements also delivers significant non-cashable benefits in terms of time and staff resources from the Council not having to carry out their own tendering activity for these requirements. The Council currently participates in 57 out of 66 Scotland Excel frameworks. Page 145 of 206
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Procurement Annual Report 2024 to 2025 20 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Upholding strong procurement governance to ensure public trust. Transparency and governance arrangements Transparency and good governance are key to effective public sector procurement. Perth & Kinross Council uses the national advertising portal Public Contracts Scotland to ensure that contact opportunities are visible to market. For the reporting period all Council contract opportunities with a contract value greater than £50,000 (goods and services) and £250,000 (works) were publicly advertised where there was no existing formal arrangement available. Those contract opportunities with a value lower were issued using a “Quick Quote” process through the same portal. The legal and internal governance requirements for our procurement activity are set out in legislation and within our Contract Rules and these vary according to the value of the contract. Those above a Regulatory defined threshold must be tendered following the Public Contracts (Scotland) Regulations 2015. Contracts between £50,000 (goods & services) and £250,000 (works)* and the Regulatory threshold must follow the procurement approach as set out in Procurement (Scotland) Regulations 2016. For contracts valued between £5,000 and £50,000 (goods & services) and £250,000 (works) we will invite quotations from a minimum of 3 bidders as set out in the Council’s Contract Rules. *The threshold for the use of “Quick Quotes” for works contracts was raised to £250,000 (from £50,000) to simplify the process and make it more accessible for small local suppliers. AIM: Good Governance Page 146 of 206
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Procurement Annual Report 2024 to 2025 A Perth and Kinross where everyone can live life well, free from poverty and inequality 21 PKC - GENERAL Contract Delivery Plan 2025 Publication of the Contract Delivery Plan is a statutory requirement and was approved by Finance & Resource Committee in June 2025. This is published to encourage potential suppliers to identify opportunities they may be interested in tendering for in the future. The Contract Delivery Plan supports local suppliers by giving advance notice of opportunities, allowing them time to plan and prepare for tendering. Contracts Register To ensure openness and transparency, we also publish a Contracts Register. A searchable format of the Register can be viewed via Public Contracts Scotland website. The search functions on Public Contracts Scotland can be used as a data source for exploring the contracting plans of a wide range of public bodies, including Perth & Kinross Council. It is possible to search for specific contracts or themes and the data can also be downloaded as an Excel spreadsheet or a .csv file. This helps suppliers understand potential opportunities and also provides useful data to the Council and partners to identify potential collaborations. Electronic Tools and Process Efficiency To meet national requirements, all procurement communications with suppliers are conducted digitally. This approach significantly reduces the cost of doing business for both suppliers and the Council, while also accelerating payment processes and enhancing performance management efficiency. All competitive procurement activities are published via the national portal, Public Contracts Scotland, ensuring that suppliers can access all public contracting opportunities in one central location. The use of electronic systems and digital tools— such as PCS-Tender—streamlines the entire tendering process, with all tenders issued and managed electronically. We now also offer suppliers the option to adopt e-invoicing and procurement card payments, providing flexible, efficient alternatives that support faster transactions and improved financial control. Page 147 of 206
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Procurement Annual Report 2024 to 2025 22 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Collaborative Contracts During the reporting period, in addition to directly procured contracts issued on behalf of the Council, we also made use of a range of contractual agreements awarded in collaboration with other bodies. The Council continues to make significant use of collaborative contracts: those delivered for the whole of the public sector by Scottish Government, Hubco, Westminster (Crown Commercial Services), and other public sector bodies (Procurement for Housing, SCAPE, Scottish Procurement Alliance) those delivered for the Scottish local authority sector by Scotland Excel Collaborative spend includes: Scotland Excel £14,222,468 Hubco £51,578,565 Procurement for Housing £559,018 Scottish Procurement Alliance £3,639,629 Value from these collaborative arrangements is promoted through access to the enhanced buying power of working together with other Councils, either locally or nationally. Robust benchmarking of prices and costs is undertaken using data on market rates, comparable projects and internal information on performance. Collaboration: Glass recycling – income generation Perth & Kinross Council Waste Services Team led on a collaborative procurement with Angus and West Lothian Councils for the processing and recycling of glass from our residents and commercial customers. Due to the large, combined tonnage of glass from the three local authorities an income almost three times higher than the previous non-collaborative contract was received. Page 148 of 206
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Procurement Annual Report 2024 to 2025 A Perth and Kinross where everyone can live life well, free from poverty and inequality 23 PKC - GENERAL Helping the Council design and deliver effective services solutions that better meet the needs of our community. Scottish public procurement is increasingly recognised as a lever for designing and delivering sustainable services that meet the evolving needs of our communities and for delivering social value. Social value refers to the wider positive impacts that our activities can have on society, the economy, and the environment, beyond simply delivering the core goods or services being purchased. In the context of our public procurement, social value is about using our spending power to achieve additional benefits for communities which go beyond the corde deliverables of the contract. This can include creating local jobs and apprenticeships, supporting small businesses and social enterprises, promoting fair work practices, improving environmental sustainability, and enhancing community wellbeing. Community Benefits in Procurement Under the Procurement Reform (Scotland) Act 2014, contracting authorities are encouraged to embed community benefit requirements - such as targeted recruitment, training, and support for local enterprises etc - into regulated procurements, particularly those exceeding £4 million. We are committed to work with local communities and businesses to create a positive social impact from our contracted spend. In the reporting period 2024/25 we delivered 67 benefits. In implementing our Sustainable Procurement Strategy we are looking to optimise Community Benefits by embedding requirements in as many contracts as possible regardless of value; but also to ensure that in high value contracts, meaningful benefit and real tangible value is delivered Financial Year Benefits Delivered Adjusted Figure* 2024/25 72 - 2023/24 92 120 2022/23 63 63 2021/22 34 45 * The adjusted figure includes Community Benefits identified as delivered after the annual report was approved. AIM: Sustainable Service Design & Delivery Page 149 of 206
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Procurement Annual Report 2024 to 2025 24 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Scottish Procurement Alliance Community Benefit Funding Perth & Kinross Council was one of the founder partners on the SPA Executive Committee when the Scottish procurement Alliance (SPA) began operating in Scotland in 2016. SPA is a not-for-profit organisation, meaning any surplus generated over the financial year is re-distributed into SPA’s Community Benefits Fund. Each Executive Committee member accesses £10,000 per year in funding which can be allocated to an eligible community project of their choice. Projects and causes must meet specific criteria determined by partners to ensure the Fund is used to support local needs and communities. In 2024/25 the Y Enterprise programme was Perth & Kinross Council’s allocated project and from £10,000 funding delivered £41,247 social value, evidenced using HACT outcomes. The Y Enterprise programme supported young people aged 14 and over who were either at risk of becoming NEET or already disengaged from education, employment, or training. Delivered in a dynamic Dragons’ Den-style format, the programme aimed to: Enhance confidence Build employability and entrepreneurial skills Support achievement of an Employability Level 4 qualification Help participants progress toward a positive destination The engaging format encouraged creativity, teamwork, and practical skill-building, empowering young people to take meaningful next steps in their personal and professional development. The project is featured in SPA’s Community Benefit Fund video. To watch, Ctrl + Click on the image below. Page 150 of 206
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Procurement Annual Report 2024 to 2025 A Perth and Kinross where everyone can live life well, free from poverty and inequality 25 PKC - GENERAL Effective Demand Management Demand management plays a key role in delivering services efficiently within limited budgets and supporting the achievement of our strategic aims and objectives. Effective demand management involves: Analysing data: Understanding what’s being bought, how often, and by whom. This helps spot patterns, inefficiencies, or areas of overspend. Forecasting needs: Looking ahead to predict future demand - especially for IT, digital services, or social care - so procurement can be planned, not reactive. Engaging with services: Working closely with departments to challenge assumptions, clarify requirements, and ensure purchases are truly necessary. Strategic sourcing: Using the insights above to shape procurement strategies that are cost - effective and aligned with Council priorities. Reducing duplication: Coordinating across teams to avoid buying the same thing multiple times or from different suppliers at different price. Digital Category Strategy Whilst IT and digital goods and services constitute less than 3% of our overall spend (with 225 suppliers), these goods and services are essential to the efficient and effective operation of the Council, the delivery of our services and the achievement of our Corporate Plan objectives. Given the importance of this area of spend and the limited budget, we have developed a Digital Category Strategy to ensure a more cohesive and strategic approach to the procurement of goods and services related to IT and digital technologies. Given our reliance on technology, we need to be particularly mindful of the security and data risks which the introduction of new systems and applications may have, and these potential risks also need to be managed through the strategic procurement process. The Strategy is purposely broad in nature due the rapidly evolving digital technology environment in which we are operating. Due to the broad range of good and services that are covered, (see below), the next step is to develop specific Commodity Strategies for selected sub-categories of spend. Page 151 of 206
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Procurement Annual Report 2024 to 2025 26 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL The scope of the Digital Category is wide ranging and includes, but is not limited to: Hardware/Devices Software/ Systems/ Platforms Communications/ Connectivity User devices Datacentre, network, server and storage equipment Smart technologies, e.g. sensors, IoT Mi Microsoft 365 environment Adult social care, online services and mobile working platforms everything from small apps to enterprise-wide solutions licences, subscriptions, portals, Software as a Services (SaaS) radio systems broadband and WiFi infrastructure / connectivity mobile and fixed telephony devices / connections Data and Analytics Services Digital Marketing standard data architecture, platforms and tools business intelligence innovation, design and implementation upgrades, support & maintenance managed services consultancy upskilling website hosting, design integration and development Fostering Innovation Like with most other authorities, spend data accessibility presents a significant challenge due to the various distinct systems in which spend and contract information is stored and managed. As part of the transformation programme we are exploring the use of technology to address this challenge. We have developed a Spend Analysis PowerBI tool to provide easier access to spend information to help support more effective procurement planning and identify potential opportunities for improvement across the organisation. The platform provides four full years spend data in one place which can be analysed in multiple ways – by supplier, service area, geographically, time. It can also provide statistics such as spend with PO, spend on contract, top suppliers, etc. We have also used PowerBI to redesign Service Procurement Performance Reporting. The platform now provides a self-service tool for each Strategic Lead portfolio; providing senior managers with information such as spend from revenue; total spend; contracted spend; local spend; SME spend; PO spend; breakdown of spend by vcode business sector and organisational level. Page 152 of 206
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Procurement Annual Report 2024 to 2025 A Perth and Kinross where everyone can live life well, free from poverty and inequality 27 PKC - GENERAL Perth & Kinross Council are also the first authority to adopt Management Information Platform Scotland (MIPS) developed by Scottish Government. MIPS is a procurement management information platform designed to improve data standards, demonstrate the impact of public sector procurement on Scotland's economy – identifying opportunities to maximise delivery of outcomes at a local and national level. As we continue our transformation and improvement journey, this more detailed information, now available per service area and organisation wide, will be used to identify further opportunities for greater efficiency, collaboration, better value and more innovative service solutions. Page 153 of 206
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Procurement Annual Report 2024 to 2025 28 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Working with services to help optimise the value of their procurement. Strategic Partnering refers to the deliberate and collaborative relationship-building between the professional procurement function and key internal stakeholders, suppliers, and external partners to achieve long-term value beyond traditional cost savings. As part of that process, through the new Sustainable Procurement Strategy we are better aligning procurement objectives with our corporate priorities and looking to build organisational resilience and co-develop sustainable service solutions to meet the needs of our communities. Through Strategic Partnering our procurement professionals are moving from what has in the past been perceived as a transactional roles to becoming trusted advisors who can contribute to shaping business priorities, managing risk, and unlocking competitive advantage through deeper engagement with the supply market and internal business units. Strategic Partnering will support more effective procurement planning, cross-service collaboration and identify potential opportunities for innovation and value creation. Roll out of this new approach commenced during 2024/25 across three strategic service areas: Environment and Infrastructure Property Economy, Development & Planning Services As many of the contracts in these areas are recurring due to the nature of the services (e.g. routine maintenance, fleet, compliance etc), an initial focus has been on value creation; identifying local supply market opportunities, strategies to encourage more local bids, increasing support available to local suppliers tendering for contracts, and ensuring they have all the necessary tools and guidance required. The Procurement Team are partnering with Economic Development to ensure a consistent and improved approach to supplier support. During 2025/26 the Strategic Partnering offer will be rolled out further across the remaining strategic service areas. AIM: Strategic Partnering Page 154 of 206
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Procurement Annual Report 2024 to 2025 A Perth and Kinross where everyone can live life well, free from poverty and inequality 29 PKC - GENERAL Spend Summary Regulated Contracts Appendix A – Key Statistics 2024/25 Page 155 of 206
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Procurement Annual Report 2024 to 2025 30 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Supplier Profile (Based on Spend) Community Benefits Page 156 of 206
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ANNEX A A Perth and Kinross where everyone can live life well, free from poverty and inequality 31 Annual Procurement Report template 2024/25 [NOTE: reference to contract is also to be construed as meaning a framework agreement] 1. Organisation and report details a) Contracting Authority Name Perth & Kinross Council b) Period of the annual procurement report 2024/2025 c) Required by s18 Procurement Reform (Scotland) Act 2014 to prepare an annual procurement report? (Yes / No) Yes 2. Summary of Regulated Procurements Completed a) Total number of regulated contracts awarded within the report period 109 b) Total value of regulated contracts awarded within the report period 144,552,539 c) Total number of unique suppliers awarded a place on a regulated contract awarded during the period 128 i) how many of these unique suppliers are SMEs 85 ii) how many of these unique suppliers are Third sector bodies 4 3. Review of Regulated Procurements Compliance a) Number of regulated contracts awarded within the period that complied with your Procurement Strategy 109 b) Number of regulated contracts awarded within the period that did not comply with your Procurement Strategy 0 4. Community Benefit Requirements Summary Use of Community Benefit Requirements in Procurement: a) Total Number of regulated contracts awarded with a value of £4 million or greater. 5 b) Total Number of regulated contracts awarded with a value of £4 million or greater that contain Community 4 Benefit Requirements. c) Total Number of regulated contracts awarded with a value of less than £4 million that contain Community 17 Benefit Requirements Appendix B – Annual Statutory Statistical Return 2024/25 Page 157 of 206
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Procurement Annual Report 2024 to 2025 32 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Key Contract Information on community benefit requirements imposed as part of a regulated procurement that were fulfilled during the period: d) Number of Jobs Filled by Priority Groups (Each contracting authority sets its own priority groups) Data not held e) Number of Apprenticeships Filled by Priority Groups Data not held f) Number of Work Placements for Priority Groups Data not held g) Number of Qualifications Achieved Through Training by Priority Groups Data not held h) Total Value of contracts sub-contracted to SMEs Data not held i) Total Value of contracts sub-contracted to Social Enterprises Data not held j) Total Value of contracts sub-contracted to Supported Businesses Data not held k) Other community benefit(s) fulfilled 72 5. Fair Work and the real Living Wage a) Number of regulated contracts awarded during the period that included a Fair Work First criterion. Data not held b) Number of unique suppliers who have committed to pay the real Living Wage in the delivery of a regulated 0 contract awarded during the period. c) Number of unique suppliers who are accredited Living Wage employers and were awarded a regulated 37 contract during the period. 6. Payment performance a) Number of valid invoices received during the reporting period. 61,311 b) Percentage of invoices paid on time during the period (“On time” means within the time period set out in 95% the contract terms.) c) Number of regulated contracts awarded during the period containing a contract term requiring the prompt 109 payment of invoices in public contract supply chains. d) Number of concerns raised by sub-contractors about the timely payment of invoices within the supply chain 0 of public contracts. 7. Supported Businesses Summary a) Total number of regulated contracts awarded to supported businesses during the period 0 Page 158 of 206
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ANNEX A A Perth and Kinross where everyone can live life well, free from poverty and inequality 33 b) Total spend with supported businesses during the period covered by the report, including: 11,509 i) spend within the reporting year on regulated contracts 0 ii) spend within the reporting year on non-regulated contracts 0 8. Spend and Savings Summary a) Total procurement spend for the period covered by the annual procurement report. 387,763,382 b) Total procurement spend with SMEs during the period covered by the annual procurement report. 164,763,823 c) Total procurement spend with third sector bodies during the period covered by the report. 45,489,943 d) Percentage of total procurement spend through collaborative contracts. 18% e) Total delivered cash savings for the period covered by the annual procurement report Data not held f) Total non-cash savings value for the period covered by the annual procurement report Data not held 9. Future regulated procurements a) Total number of regulated procurements expected to commence in the next two financial years 234 b) Total estimated value of regulated procurements expected to commence in the next two financial years 100,242,651 Page 159 of 206
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PKC - GENERAL Sustainable Procurement Strategy 2024 to 2029 2024/25 Annual Progress Update Appendix C – Annual Progress Update 2024/25 Page 161 of 206
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Procurement Annual Report 2024 to 2025 2 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Aim 1: Economy and local wealth building - Using our procurement to promote local economic growth, to then create jobs and help tackle poverty within our area. Raonale: To support the Council to deliver on its Corporate Priorities to tackle poverty and develop a resilient, stronger and greener local economy. Objective Outcome Action Ref Activities 2024/25 Progress Update 1.1 Increased local spend Increase in £ spend with local contractors Increase in the use of local sub-contractors on large contracts 1.1.1 Spend and market analysis. Local spend 88,539,500 (22.8%), an increase of £4,425,879 on FY 2023/24. 1.1.2 Identify local supply chain opportunities. Working with Strategic Lead areas to identify upcoming contracts with local supply opportunities. Held tender specific meet the buyer events to encourage local supplier participation. 1.1.3 Encourage greater indirect local spend. 2025/26 activity being reviewed to identify potential opportunities for local suppliers. Working with Economic Development to identify support requirements for local businesses. Contract managers encouraged to engage with suppliers through the contract and supplier management process. This will be audited and reported as part of the 2025/26 annual update. Page 162 of 206
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ANNEX A A Perth and Kinross where everyone can live life well, free from poverty and inequality 3 Objective Outcome Action Ref Activities 2024/25 Progress Update 1.2 Help create more local jobs New apprenticeship, training and development opportunities available to local people 1.2.1 Prioritise training, development, apprenticeships opportunities as community benefits. To be taken forward during latter half of 2025/26. 1.3 Enhanced Local Supplier development Increase in number of opportunities for local suppliers to bid for contracts Increased bid opportunities for local and regional SMEs, third sector and supported businesses 1.3.1 Work with Economic Development, Perthshire Chamber of Commerce and Supplier Development Programme (SDP) to shape new and existing local businesses that are relevant to the Council’s Contract Delivery Plan. PKC participated in the Annual Tayside Meet the Buyer. The Procurement Team presented at Perthshire Business Network event and it is intended to participate in future events. Tender specific Meet the Buyer events have been held to encourage local suppliers to participate in tenders. It is intended to increase these during 2025/26. 1.3.2 Support local and regional SMEs, third sector and supported businesses to participate in procurement opportunities. Continued work with Supplier Development Programme to support businesses to participate through Meet the Buyer events and training. Increased engagement with Economic Development to identify support required from potential tenderers 1.4.1 Promote Fair Work First policy requirements in The team include scored Fair Work First criteria included in all publicly advertised tenders. Page 163 of 206
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Procurement Annual Report 2024 to 2025 4 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Objective Outcome Action Ref Activities 2024/25 Progress Update 1.4 Fair Work First Increase in contractors paying the Real Living Wage our procurement processes. Tenderers asked to confirm if they are accredited Living Wage Employers, pay the Living Wage or intend to do so during the contract period. Contract Managers are required to ensure this is continually delivered during the contract period. 1.4.2 Encourage suppliers to adopt Fair Work First policies. Contract managers encouraged to engage with suppliers through the contract and supplier management process. This will be monitored and reported as part of the 2025/26 annual update. Page 164 of 206
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ANNEX A A Perth and Kinross where everyone can live life well, free from poverty and inequality 5 Aim 2: Environment - Supporting a fair transition to net zero and minimising our environmental impact. Rationale: To support the Council to deliver on its Corporate Priorities to tackle climate change and support sustainable places; and to develop a resilient, stronger greener economy. Objective Outcome Action Ref Activities 2024/25 Progress Update 2.1 Influence the reduction of carbon emissions Lower emissions Opportunities for innovation 2.1.1 Build environmental sustainability considerations into tender specifications where possible. Environmental requirements built into specification and scored award criteria as appropriate for individual contracts. Started work with Climate Change Team to increase climate change requirements in tender specifications throughout 2025/26. 2.1.2 Ensure any vehicles purchased/leased/hired have low emissions of greenhouse gases and pollutants. All Vehicle specifications require Vehicles to be Euro Compliant. 2.1.3 Work with supply chain to identify opportunities to reduce scope 3 emissions. Procurement Team and Climate Change Team working together to identify suppliers from Scope 3 Emissions Report and Contract Delivery Plan. Engaging with Contract Managers and suppliers. Page 165 of 206
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Procurement Annual Report 2024 to 2025 6 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Objective Outcome Action Ref Activities 2024/25 Progress Update 2.2 Waste minimisation Reduction in new goods purchased Increase in re-use/ repair and repurposing of goods Increase in use of recyclable materials Reduction in waste going to landfill Potential cost savings 2.2.1 Build waste minimisation requirements into specifications. Suppliers are required when tendering to provide details on recycling and reuse processes. Contract Managers are encouraged to monitor this during the contract period to ensure requirements are delivered. 2.2.2 Implementing a circular economy approach in procurement to encourage the use of products that can be reused, repaired, or recycled. Suppliers are required to provide details on recycling and reuse processes during the tendering process. Stationery amnesty introduced with reuse store; budget (non-schools) centralised; and product list of allowed new items rationalised. 2.3 Sustainable sourcing Progress towards achievement of Corporate Plan and Public Procurement Strategy for Scotland ambitions 2.3.1 Procure goods, works and services that minimise environmental damage throughout their lifecycle. Ensure that our sourcing strategies and tender evaluation criteria align with our desired climate change and sustainability outcomes. The Procurement Team is Working collaboratively with Climate Change Team, future projects were identified from contract delivery plan and engagement with technical specialists from Services has commenced. Page 166 of 206
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ANNEX A A Perth and Kinross where everyone can live life well, free from poverty and inequality 7 Objective Outcome Action Ref Activities 2024/25 Progress Update 2.4 Energy efficient service solution Reduction in energy consumption Lower operating costs Reduction in greenhouse emissions 2.4.1 Build energy efficiency into specifications where appropriate. Future Development 2.4.2 Include energy efficiency as a key criterion in tender evaluation where possible and appropriate. Future Development Page 167 of 206
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Procurement Annual Report 2024 to 2025 8 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Aim 3: Financial Sustainability - Contributing to the financial robustness of the organisation. Rationale - To ensure that the Council can continue to meet their obligations and serve their communities effectively, now and in the future. Objective Outcome Action Ref Activities 2024/25 Progress Update 3.1 Improve the quality of spend data Better oversight and control Demonstrable compliance Drive more value from contracts Support informed decision-making 3.1.1 Introduce operational policy of “No PO/No Pay”. Finance leading. 3.1.2 Implement consistent approach to data input. Engagement with Contract Managers to understand what data is currently collected, format stored, quality of data, systems used complete. Long, term and medium actions identified to improve data landscape and incorporated into transformation plan. 3.1.3 Ensuring centralised oversight of contract spend. Research has been carried out to identify current practice. Short, medium and long term actions have been identified and embedded into Transformation Project. 3.2 Increase opportunities for commercial savings Cost reduction Market leverage 3.2.1 Review specifications. Work has been undertaken to improve planning of procurements to ensure sufficient time allowed to review specifications and identify improvements. 3.2.2 Review current contract terms No work undertaken to date. Planned activity for 2026/27. Page 168 of 206
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ANNEX A A Perth and Kinross where everyone can live life well, free from poverty and inequality 9 Objective Outcome Action Ref Activities 2024/25 Progress Update 3.2.3 Category Sourcing Strategies. Test of change carried out for Digital. Digital Category Strategy approved and Action plan for delivery of strategy developed and awaiting approval. 3.2.4 Ensure use of whole life cycle costing. Early engagement has started with Services and a Presentation provided to Procurement Board. Work to Continue through future years. 3.3 Value for money Economic use of resources Reduced costs Better value/economies of scale Opportunities to increase community benefits 3.3.1 Challenge operational costs. Suite of non-critical but high volume categories identified where costs can be reduced through changing buying behaviour. Mini-competition conducted for janitorial supplies in schools, stationery amnesty introduced and restriction of stationery items available to buy new. Additional work planned for 2025/26 and 2026/27. The Strategy Process Map has been updated to include early engagement from Procurement Officers during the development stage. This is to allow the need to be challenged and encourage teams to consider their requirements and discuss alternative delivery methods. 3.3.2 Optimise frameworks through use of mini-competition where appropriate. 100 contracts awarded were via the use of existing frameworks. Work is ongoing to ensure where frameworks are available and offer best value they are used. Page 169 of 206
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Procurement Annual Report 2024 to 2025 10 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Objective Outcome Action Ref Activities 2024/25 Progress Update 3.3.3 Reduce varieties of universal items and bulk buy where appropriate. A stationery amnesty was introduced with a reuse store; The budget (non-schools) has been centralised and a product list of allowed new items rationalised, aiming to reduce spend by 20%. A mini-competition has been carried out and Janitorial supplies for schools rationalised and a commitment contract awarded as a test of change. This has received positive feedback from schools, who wish to expand on this change. A new collaborative opportunity will be developed expanding to the whole Council. 3.3.4 Pursue opportunities for collaborative contracting. PKC are continuing to work collaboratively with Tayside Contracts, Angus Council and Dundee City Council. We continue to identify potential new collaborative contracts. The Council continues to use frameworks put in place by Collaborative organisations including Scotland Excel, Scot Gov, SPA, HubCo etc. 3.4 Align spend with need Resource optimisation Risk mitigation 3.4.1 Proactive procurement planning. Strategic Partnering meetings have been introduced to improve forward planning and ensure sufficient time is available to incorporate sustainable procurement outcomes. New timescales and improved processes have been implemented for 2025/26 to allow time to add value to the tendering process and achieve best value. Page 170 of 206
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ANNEX A A Perth and Kinross where everyone can live life well, free from poverty and inequality 11 Aim 4: Governance - Upholding strong procurement governance to ensure public trust. Rationale - Ensures that our procurement processes are open, fair and transparent; and that as public body, we are held to account. It provides assurance to the people of Perth and Kinross of our integrity in the use of public funds. Objective Outcome Action Ref Activities 2024/25 Progress Update 4.1 Strategic Alignment Spend can be targeted where it is needed most Community benefits can be prioritised and optimised to deliver greater social value Identify opportunities for savings and efficiencies 4.1.1 Ensure procurement policies and contracting strategies support delivery of the Council’s strategic outcomes and corporate priorities. Contract strategies for all Contracts over £50,000 continue to be developed to support delivery of the Council’s strategic outcomes and corporate priorities. 4.1.2 Develop an operating model to implement sustainable procurement strategy. Extended threshold for Quick Quotes (works). Performance reporting simplified/ automated in parts. New Strategy embedding. Procurement documentation being streamlined / automated where possible. 4.2 Efficient and effective processes Procurement processes are less complex and time-consuming Audit trail for compliance 4.2.1 Streamline and automate transactional processes. Procurement processes have been reviewed and fully mapped to allow work to commence with IT in identifying an improved solution for templates. Page 171 of 206
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Procurement Annual Report 2024 to 2025 12 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Objective Outcome Action Ref Activities 2024/25 Progress Update 4.3 Data- driven decision- making Better informed purchasing decisions Better informed purchasing strategies 4.3.1 Develop and use procurement analytics. Implementation of national Management Information Platform (MIPS) making annual procurement performance reporting more consistent and efficient. Redesign of Procurement Service Performance Reporting and working with Services to further develop to meet their needs. Redesign of Spend Analysis tool to be more user friendly to officers developing contract strategies. 4.3.2 Build and analyse data in relation to supplier performance and market dynamics. Implementation of contract and supplier management toolkit first step in improving performance data. 4.4 Robust risk management Accuracy and integrity of purchasing processes Future proofing supply chain risk 4.4.1 Develop internal controls. Implementation of contract and supplier management toolkit is the first step in improving performance data and gaining central oversight of contract performance. 4.4.2 Develop appropriate procurement risk mitigation measures. Supply chain risk identified within Contract Strategy, and followed through to Contract and Supplier Management. CSM Toolkit implemented and training currently being rolled out. Minimise risk of legal challenge 4.5.1 Develop sustainable procurement and compliance training offer. In 2024/25 a total of 244.5 hours training was delivered to end users within Council Services. Delivery of training is ongoing for both new and existing employees. Page 172 of 206
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ANNEX A A Perth and Kinross where everyone can live life well, free from poverty and inequality 13 Objective Outcome Action Ref Activities 2024/25 Progress Update 4.5 Regulatory compliance Promotes transparency and accountability Builds and maintains public trust 4.5.2 Develop guidance and toolkits. Contract and Supplier Management Toolkit and developed and implemented. Training will be rolled out during 2025/26. The first e-Learning module was developed for Procurement for Quick Quotes. This has resulted in reduction of resources required from the Procurement Team to deliver regular training sessions. There are future plans to develop other e-learning Procurement Modules. Following consultation with Corporate Procurement Group and Procurement & Commissioning Board, Templates and process maps have been updated. Further work to be carried out to improve template format to make them easier to use. 4.5.3 Ensure core Governance documents are updated and revised as required. The Contract Rules are currently being reviewed with recommendations. It is planned to be republished these during 2025/26. The main areas being reviewed are Delegated authority and Quick Quote threshold for works. Page 173 of 206
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Procurement Annual Report 2024 to 2025 14 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Aim 5: Service design and delivery - Helping the Council design and deliver effective services. Rationale - Ensure that we can procure the goods, works and services, at a competitive price, to meet the needs of our communities now; and foster innovation to design the service solutions for the future, to enable them to live life well, free from poverty and inequalities. Objective Outcome Action Ref Activities 2024/25 Progress Update 5.1 Strategic Sourcing More competitive pricing Better align spend with need Risk mitigation Build community resilience Supports us to deliver services to our communities, efficiently and effectively Helps children and young people achieve their full potential Helps ensure that our most vulnerable people 5.1.1 Capture data to develop a comprehensive understanding of Council’s needs and the market. Consideration is being given to publishing a Prior Information Notice for every Publicly advertised tender. These are used for Market research purposes to inform the decision on the most appropriate Procurement Route. Contract and Supplier Management Toolkit and developed and implemented. This includes guidance, processes and templates and encourages proper documentation of all contract management activity. Training will be rolled out during 2025/26. The Contract Delivery plan is used to identify future collaborative opportunities and also areas of interest for Local Suppliers. This allows improved planning as the team can take appropriate measures to support businesses to tender for public sector contracts. 5.1.2 Develop Category Management approach where appropriate. A Digital category strategy has been developed and Approved as part of the wider Business Systems Rationalisation project led by IT. An Action plan has been drafted for consultation and approval. Page 174 of 206
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ANNEX A A Perth and Kinross where everyone can live life well, free from poverty and inequality 15 Objective Outcome Action Ref Activities 2024/25 Progress Update are protected and cared for Helps promote physical and mental wellbeing within our communities 5.1.3 Identify collaborative procurement initiatives to leverage combined purchasing power and expertise. The Team have commenced business partnering meetings with Strategic Lead management teams. Sessions arranged to identify suitable opportunities for internal and external collaboration from Contract Delivery Plan. Work is continuing to work with Tayside Contracts, Angus Council and Dundee City Council to identify new Collaborative opportunities. 5.1.4 Support the Health and Social Care Partnership to implement its Strategic Commissioning Plan. Support is provided on an ongoing basis to HSCP to increase compliance. This includes delivery of training sessions developed specifically for HSCP. The Procurement Team supported the tendering process for Care at Home which was awarded with a value of £56 Million. 5.2 Social Value Cost efficiency and effectiveness Deliver community benefits that are aligned with local projects and community needs 5.2.1 Integrate social, economic, and environmental considerations into procurement decisions. Changes in processes will allow additional time for the Procurement Team to input to Contract Strategies. This is ongoing as we continue to move from a re-active to pro active approach. The introduction of the Contract and Supplier Management Toolkit provides support to contract managers, ensuring that social, economic and environmental considerations are carried through to contract management stage. Page 175 of 206
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Procurement Annual Report 2024 to 2025 16 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Objective Outcome Action Ref Activities 2024/25 Progress Update Improved community engagement and resilience Help tackle poverty Help tackle climate change and support sustainable places Help build a more resilient, stronger and greener economy 5.2.2 Engage proactively with suppliers to deliver Community Benefits. Community Benefits requirements are included as a scored questions in the award criteria for all tenders over £50,000. It is planned to improve the Community Benefits process during 2025/26 with the introduction of a working group. It is the Contract Managers responsibility to monitor delivery of these during the contract period. 5.2.3 Ensure robust contract management. Contract and Supplier Management Toolkit developed and rolled out across all service areas. Toolkit includes guidance, templates and process maps. Training will be rolled out during 2025/26. 5.3 Effective demand management Reducing over-supply Financial and operational efficiencies More effective expectation management 5.3.1 Analyse spending data to identify opportunities for cost savings and efficiency improvement. Work commenced on schedule of mini-competitions for routine goods and services, and rationalisation of routine goods available to purchase. Spend Analysis PowerBI tool has been developed to allow buyers to access and interrogate spend data when developing strategies. 5.3.2 Implement category management to optimise the procurement processes. The Digital Category Strategy has been approved with an action plan in place. Page 176 of 206
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ANNEX A A Perth and Kinross where everyone can live life well, free from poverty and inequality 17 Objective Outcome Action Ref Activities 2024/25 Progress Update 5.3.3 Encourage responsible consumption and reduce waste through education and policy. Work has commenced with Climate Change Team with a focus on Reduce, reuse and recycle. Tender specific criteria will be developed with appropriate questions and scoring incorporated into award criteria. 5.4 Foster innovation Community engagement Risk mitigation Improved supply chain resilience Opportunities to create additional social value Help promote local economic growth 5.4.1 Create an environment that encourages suppliers to propose innovative solutions. Future development 5.4.2 Explore new technologies and practices that can enhance procurement processes. Future development 5.4.3 Identify opportunities to partner with local businesses and startups to pilot new ideas and approaches. Future development Page 177 of 206
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Procurement Annual Report 2024 to 2025 18 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Aim 6: Strategic Partnership - Working with services to help optimise the value of their procurement. Rationale - To drive the greatest value from our purchasing power, procurement must be valued as key strategic function. By partnering with business areas procurement can enhance effective internal collaboration, strategic thinking and value creation, benefiting both the Council and the communities that we serve. Objective Outcome Action Ref Activities 2024/25 Progress Update 6.1 Strategic procurement planning Effective and efficient delivery of services Better informed decision- making Helps children and young people achieve their full potential Helps ensure that our most vulnerable people are protected and cared for Helps promote physical and mental wellbeing within our communities 6.1.1 Work with services to gain comprehensive understanding of their procurement needs. Strategic Partnering meetings have been introduced to improve forward planning and ensure sufficient time is available to incorporate sustainable procurement outcomes. 6.1.2 Help services shift from reactive transactional procurement to a more proactive value-based activity. Strategic Partnering meetings have been introduced to improve forward planning and ensure sufficient time is available to incorporate sustainable procurement outcomes. The Procurement Board have been key in driving forward and supporting changes to the planning process of procurement activity. 6.1.3 Support the Health and Social Care Partnership to implement their Strategic Commissioning Plan and address any potential areas for market failure. The Procurement Team work closely with the Health and Social Care Partnership to support the implementation of their Strategic Commissioning Plan and aim to further improve partnership working through the new Strategic Partnering approach. Page 178 of 206
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ANNEX A A Perth and Kinross where everyone can live life well, free from poverty and inequality 19 Objective Outcome Action Ref Activities 2024/25 Progress Update 6.2 Cross- service collaboration Cost optimisation Value for money Embeds procurement as a valuable strategic function 6.2.1 Identify opportunities for joint procurement. The Team work with various groups included Procurement & Commissioning Board, Corporate Procurement Group and Strategic Partners to identify opportunities for collaboration. 6.2.2 Actively engage all services including schools in strategic procurement planning. The Team work with various groups including Procurement & Commissioning Board, Corporate Procurement Group and Strategic Partners to identify opportunities for collaboration. 6.2.3 Develop appropriate governance operating model to develop and implement “one Council” approach to procurement spend. Through the Strategic Procurement Transformation Programme additional temporary funding (March 25) has been made available to develop and test a new operating model for the strategic procurement function. A business case is now being developed to make the redesigned service structure permanent to ensure that the core procurement team can support the Council to deliver the aims of the Sustainable Procurement Strategy and continue with the Transformation & Change Programme. 6.3 Innovation Helps build a more resilient, stronger, greener economy 6.3.1 Support services to develop contract strategies and specifications which provide additional social, As a result of improvements in planning processes this will allow time for this activity to be delivered. Page 179 of 206
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Procurement Annual Report 2024 to 2025 20 A Perth and Kinross where everyone can live life well, free from poverty and inequality PKC - GENERAL Objective Outcome Action Ref Activities 2024/25 Progress Update and value creation Helps tackle climate change and support sustainable places Encourages closer working with and within our communities Builds good supplier relationships environmental and economic value in line with our Corporate Plan. 6.3.2 Develop better understanding of market dynamics to assess risk. An increase in the number of Prior Information Notices Issued has allowed an improved understanding of the market for potential tender opportunities. 6.3.3 Encourage suppliers to develop innovative solutions to mitigate against the risk of market failure. Future Development Page 180 of 206
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PKC - GENERAL If you or someone you know would like a copy of this document in another language or format, (on occasion, only a summary of the document will be provided in translation), this can be arranged by contacting the Customer Service Centre on 01738 475000. You can also send us a text message on 07824 498145. All Council Services can offer a telephone translation facility. BSL users can contact us via Contact Scotland BSL, the online British Sign Language video relay interpreting service. Find out more on the Contact Scotland BSL website https://contactscotland-bsl.org Page 181 of 206
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TENDERS ACCEPTED 1 April 2024 to 31 March 2025 The Council Scheme of Administration sets out the arrangement for the management of the procurement function. The information provided below sets out for the committee all the tenders accepted on behalf of the Council during the financial year 2024/25. Contact information is given in each section of this report; queries in respect of specific tendering activities should be raised with Procurement. Appendix 2 8 Page 183 of 206
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Tenders Accepted by Council Services (To 31 March 2025) Tenders for goods, supplies and services or works where the higher value regulated procurement threshold. (The Public Contracts (Scotland) Regulations 2015) has been applied Title Value (£) Start End Incl. Extension Strategic Area Amenity Greenspace Framework £2,130,000 06/05/2024 06/05/2028 Housing and Communities Assisted Garden Maintenance £798,400 18/04/2024 18/04/2027 18/04/2028 Housing and Communities Building Management System (BMS) Upgrade, Improvement, Servicing and Maintenance Contract £5,000,000 25/11/2024 25/11/2027 25/11/2031 Property Services Delivery of Energy Efficiency Advice and Support £518,000 26/08/2024 26/05/2026 26/05/2027 Property Services Supply of LED Lanterns £220,255 15/04/2024 14/04/2025 Environment and Infrastructure Tenders above £50k and below the higher value regulated procurement threshold, where the Procurement Reform (Scotland) Act 2014 has been applied Title Value (£) Start End Incl. Extension Strategic Area Cycle Parking and Storage in Perth and Kinross Council Area £84,615 10/06/2024 10/06/2026 10/06/2027 Environment and Infrastructure Distress Brief Intervention in Perth and Kinross Council Area £150,000 07/10/2024 07/10/2026 07/10/2027 HSCP First Time Permanent Patching of Road and Footway Surface Defects £1,900,000 02/09/2024 01/09/2025 01/06/2026 Environment and Infrastructure Moncrieffe Causeway Repair Works 2024 £58,569 17/06/2024 17/09/2024 17/11/2024 Environment and Infrastructure National Assistance Funeral Services for Perth and Kinross Council £116,000 08/04/2024 08/04/2026 08/04/2028 Housing and Communities Portable Toilets and Additional Services Framework £150,000 29/04/2024 28/04/2027 28/04/2028 Children, Families and Justice Shaky Bridge £76,355 03/06/2025 03/12/2025 Housing and Communities Strathmoor Family Change Project - New Kitchen 24/25 £10,563 03/03/2025 30/03/2025 Property Services Supply of Skips £48,376 31/03/2025 22/03/2025 Environment and Infrastructure Page 184 of 206
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Three Competitive Quotes / Quick Quote Title Value (£) Start End Incl. Extension Strategic Area Actuarial Services £6,720 10/05/2024 11/05/2024 Finance and Business Support ALEO Review £23,175 01/04/2025 31/07/2025 Projects and Programmes Annaty Burn Sediment and Vegetation Management, Scone £13,143 12/08/2024 16/08/2024 Environment and Infrastructure Colonsay Resource Centre - Feasibility Study £6,800 29/07/2024 28/01/2025 28/07/2025 Property Services Commercial Models for Heat and Energy Projects £35,000 11/12/2024 30/06/2025 Economy, Development and Planning Davies Park £152,900 23/07/2024 11/11/2024 Housing and Communities Double Dykes £2,120,339 25/11/2024 10/10/2025 Property Services General Waste Analysis 2024 £11,051 20/05/2024 24/05/2024 Environment and Infrastructure Greenloaning Play Area £90,198 06/01/2025 18/03/2025 Housing and Communities Group Work in Schools £16,000 13/01/2025 27/06/2025 Education and Learning Insurance Valuations £24,900 15/05/2024 15/05/2027 Finance and Business Support Keathbank Bridge £33,654 18/09/2024 31/10/2024 Housing and Communities Langlands, Luncarty £35,564 18/11/2024 07/03/2025 Housing and Communities Online Wellbeing Support for School Staff £30,000 06/01/2025 19/12/2025 19/12/2026 Education and Learning Parapet Repair Pack A £65,201 10/07/2024 30/10/2024 Environment and Infrastructure Perth Riverside Heather Gardens Car Park Upgrade £24,319 03/06/2024 04/06/2024 Housing and Communities Pitlochry Affordable Housing - Feasibility Study £11,550 12/08/2024 11/07/2025 11/10/2025 Property Services Property Refurbishment - Bowton Road, Kinross £20,497 06/05/2024 07/06/2024 Housing and Communities Property Refurbishment - Causewayend, Coupar Angus £16,730 12/08/2024 05/09/2024 Housing and Communities Property Refurbishment - Corlundy Crescent, Perth £16,100 15/04/2024 24/05/2024 Housing and Communities Page 185 of 206
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Three Competitive Quotes / Quick Quote Title Value (£) Start End Incl. Extension Strategic Area Property Refurbishment - Craighall Place, Rattray £14,285 12/08/2024 05/09/2024 Housing and Communities Property Refurbishment - Crofton Place, Coupar Angus £18,325 12/08/2024 05/09/2024 Housing and Communities Property Refurbishment - Denpark, Abernethy £19,427 24/06/2024 26/07/2024 Housing and Communities Property Refurbishment - Denpark, Abernethy £18,312 24/06/2024 26/07/2024 Housing and Communities Property Refurbishment - Dunkeld Road, Perth £16,585 06/05/2024 07/06/2024 Housing and Communities Property Refurbishment - Glebe Road, Comrie £17,005 24/06/2024 26/07/2024 Housing and Communities Property Refurbishment - Leonard Street, Perth £12,088 24/06/2024 26/07/2024 Housing and Communities Property Refurbishment - Lingay Court, Perth £22,194 24/06/2024 26/07/2024 Housing and Communities Property Refurbishment - Market Street, Aberfeldy £16,740 29/04/2024 30/08/2024 Housing and Communities Property Refurbishment - Maxton Place, Perth £17,039 12/08/2024 05/09/2024 Housing and Communities Property Refurbishment - Moness Crescent, Aberfeldy £17,415 24/06/2024 18/07/2024 Housing and Communities Property Refurbishment - Newhouse Road, Perth £16,896 29/04/2024 24/05/2024 Housing and Communities Property Refurbishment - Newhouse Road, Perth £18,861 29/05/2024 26/06/2024 Housing and Communities Property Refurbishment - North Methven Street, Perth £15,440 15/04/2024 24/05/2024 Housing and Communities Property Refurbishment - Paradise Avenue, Bridge of Earn £21,105 15/04/2024 24/05/2024 Housing and Communities Property Refurbishment - Park Terrace, Scone £17,147 02/09/2024 27/09/2024 Housing and Communities Property Refurbishment - Pomarium Street, Perth £16,110 15/04/2024 24/05/2024 Housing and Communities Property Refurbishment - Sauchie Place, Crieff £15,763 24/06/2024 26/07/2024 Housing and Communities Property Refurbishment - Stanley Crescent, Perth £14,121 05/05/2024 07/06/2024 Housing and Communities Property Refurbishment - Stormont House, Perth £23,826 15/04/2024 24/05/2024 Housing and Communities Property Refurbishment - Wallace Place, Perth £18,892 29/05/2024 26/06/2024 Housing and Communities Page 186 of 206
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Three Competitive Quotes / Quick Quote Title Value (£) Start End Incl. Extension Strategic Area Provision and Installation of Bus Shelters - Various Sites £51,800 18/12/2024 14/02/2025 Housing and Communities Provision of Annual IT Health Check (ITHC) £24,750 10/02/2025 09/02/2027 09/02/2028 Legal and Governance Quarrymill Bridge A93-04 Masonry Repairs £14,487 11/11/2024 09/02/2026 Environment and Infrastructure Recruitment Agency Support £5,549 07/10/2024 06/10/2024 Strategic Planning, People and Performance Regeneration of Colville House Crieff - Feasibility Study £28,023 29/07/2024 30/09/2024 Property Services Roof Safety Systems Service and Maintenance £14,415 01/08/2024 31/07/2027 Property Services Senior Leadership Development Programme £40,993 01/04/2024 31/03/2025 Strategic Planning, People and Performance Social Media Relationships £20,000 13/01/2025 27/06/2025 27/06/2026 Education and Learning Specialist Support to Develop a Website for the Perth and Kinross Climate Change £6,825 08/04/2024 31/03/2027 31/03/2029 Environment and Infrastructure Sports Conveyance Contract ZAD/005 £1,525 23/09/2024 26/06/2025 Housing and Communities Sports Conveyance Contract ZPH/030 £4,750 14/08/2024 20/12/2024 Housing and Communities Supply and Delivery of Modular Outdoor Exhibition Stands £13,850 17/12/2024 18/12/2024 Economy, Development and Planning Supply and Delivery of Skip Containers £29,862 29/08/2024 30/08/2024 Environment and Infrastructure Supply of Forklift £45,750 01/02/2025 02/02/2025 Environment and Infrastructure Supply of Two 20ft Enclosed Containers £5,285 16/12/2024 17/12/2024 Environment and Infrastructure Taxi/PHV Contract ACM/017 £6,160 24/03/2025 26/06/2025 Housing and Communities Taxi/PHV Contract BAD/008 £10,080 04/11/2024 26/06/2025 Housing and Communities Taxi/PHV Contract BCC/019 £10,965 10/02/2025 26/06/2025 Housing and Communities Taxi/PHV Contract BKS/007 £12,446 12/11/2024 26/06/2025 Housing and Communities Taxi/PHV Contracts BBG/011 £10,200 21/10/2024 26/06/2025 Housing and Communities Page 187 of 206
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Three Competitive Quotes / Quick Quote Title Value (£) Start End Incl. Extension Strategic Area Taxi/PHV Contracts BCC/001 £16,800 14/08/2024 26/06/2025 Housing and Communities Taxi/PHV Contracts BCC/002 £16,800 14/08/2024 26/06/2025 Housing and Communities Taxi/PHV Contracts BCC/002 Retender £13,997 14/08/2024 26/06/2025 Housing and Communities Taxi/PHV Contracts BCC/003 £20,860 14/08/2024 26/06/2025 Housing and Communities Taxi/PHV Contracts BCC/004 £14,000 14/08/2024 26/06/2025 Housing and Communities Taxi/PHV Contracts BCC/005 £11,200 14/08/2024 26/06/2025 Housing and Communities Taxi/PHV Contracts BCC/006 £13,300 14/08/2024 26/06/2025 Housing and Communities Taxi/PHV Contracts BCC/007 £22,050 14/08/2024 26/06/2025 Housing and Communities Taxi/PHV Contracts BCC/008 £25,200 14/08/2024 26/06/2025 Housing and Communities Taxi/PHV Contracts BCC/018 £13,259 21/10/2024 26/06/2025 Housing and Communities Taxi/PHV Contracts BPH/081 £20,398 21/10/2024 26/06/2025 Housing and Communities Taxi/PHV Contracts DSB/005 £12,240 21/10/2024 26/06/2025 Housing and Communities Taxi/Private PHV BFP/009 £16,733 02/09/2024 05/06/2026 Housing and Communities Taymouth Burn £16,136 19/08/2024 18/10/2025 Environment and Infrastructure The Supply and Installations of Two Static Hot Pressure Washers at Crieff £15,980 30/04/2024 27/04/2024 Environment and Infrastructure Unmet Taxi Demand Survey 2024 £9,430 17/06/2024 17/12/2024 Legal and Governance Victory Park Upgrade £215,711 22/07/2024 30/08/2024 Housing and Communities Walking Floor Trailer £79,425 29/10/2024 30/10/2024 Environment and Infrastructure Well Green, Scotlandwell - Play Area Refurbishment £104,920 02/12/2024 07/03/2025 Housing and Communities Westfield Common Play Area £105,000 24/02/2025 25/03/2025 Housing and Communities Page 188 of 206
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Transparency Notices Title Value (£) Start End Incl. Extension Strategic Area £6,294 10/03/2025 10/03/2032 Customer and Digital Services £15,588 02/09/2024 02/09/2031 Customer and Digital Services £8,188 11/09/2024 11/09/2031 Customer and Digital Services Air Quality - Analysis of Diffusion Tubes £7,796 01/04/2025 31/03/2027 Housing and Communities Air Quality - Continuous Monitoring Service £104,450 01/04/2024 31/03/2025 Housing and Communities Architect Led Design Team at the Former Beechgrove House £212,500 15/07/2024 15/01/2026 15/01/2027 Property Services Architect Led Design Team for the Refurbishment of St Catherines Square £307,500 29/04/2024 14/06/2027 Property Services £15,940 19/11/2024 19/11/2025 Customer and Digital Services £6,157 21/04/2025 21/04/2026 Customer and Digital Services £5,400 10/03/2025 10/03/2026 Customer and Digital Services Beechgrove Employers Agent Services £28,700 09/08/2024 08/08/2027 08/08/2029 Property Services Bereavement Services System £34,100 08/07/2024 08/07/2027 08/07/2028 Housing and Communities BIM Collaborate Pro Subscriptions £13,685 19/05/2024 18/05/2025 Property Services Blairgowrie Bridge Assessment £94,056 12/03/2025 12/03/2026 12/06/2026 Environment and Infrastructure Bridge of Earn Surface Water Flood Study £73,104 10/10/2024 10/02/2026 10/02/2027 Environment and Infrastructure £9,975 01/11/2024 01/11/2025 Customer and Digital Services £24,286 26/07/2024 25/07/2025 Customer and Digital Services Canal Street Car Park Infill Panels £88,991 06/05/2024 06/06/2024 Property Services £39,803 07/02/2025 07/02/2028 Customer and Digital Services City Centre Office Accommodation Spatial Planning £33,610 11/11/2024 28/03/2025 Property Services £7,356 10/09/2024 10/09/2029 Customer and Digital Services Page 189 of 206
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Transparency Notices Title Value (£) Start End Incl. Extension Strategic Area Community School of Auchterarder Soffit Cladding Works £50,692 07/10/2024 07/11/2024 Property Services Comrie Flood Protection Scheme - Main Works £26,839,981 19/08/2024 09/10/2026 Environment and Infrastructure Comrie SWMP £80,792 27/02/2025 26/02/2026 26/02/2027 Environment and Infrastructure Comrie to Crieff Path Project £93,750 27/09/2024 28/03/2025 Housing and Communities Contract BAD/005 Taxi Aberfeldy - Butterstone £41,800 14/08/2024 14/07/2025 Housing and Communities Corb Bridge Culvert B934-01-C05 Repair Works £353,090 12/03/2025 12/05/2026 Environment and Infrastructure £35,159 01/04/2025 01/04/2028 01/04/2030 Customer and Digital Services Coupar Angus Primary School Structural Remedial Works Phase 2 £57,288 29/03/2024 29/04/2024 Property Services Craigie Burn FPS £99,968 01/04/2025 31/03/2030 Environment and Infrastructure £256,680 01/12/2024 30/11/2027 Customer and Digital Services Dalnamein Surveys £21,315 26/06/2024 30/07/2026 Environment and Infrastructure £41,500 31/03/2024 31/03/2025 Customer and Digital Services Decarbonisation Plan for Council Domestic and Non-Domestic Buildings Phase 2 £256,800 15/02/2024 15/08/2024 15/02/2025 Property Services Demountable Body £23,250 10/07/2024 10/11/2024 Environment and Infrastructure Desk Study - Former Blairgowrie Gasworks £4,163 14/08/2024 30/12/2024 Housing and Communities Development Control Works Package £40,000 30/09/2024 31/03/2025 Environment and Infrastructure Dunkeld FPS £217,819 01/04/2025 01/04/2031 Environment and Infrastructure Environmental Improvements Phase 3 £4,375,000 17/02/2025 17/02/2027 17/02/2028 Property Services £89,000 01/07/2024 01/07/2026 Customer and Digital Services External Energy Performance Certificate Contract £669,375 05/08/2024 05/08/2028 05/08/2029 Property Services External Wall Insulation Contract £1,140,672 25/11/2024 31/03/2025 30/09/2025 Property Services Page 190 of 206
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Transparency Notices Title Value (£) Start End Incl. Extension Strategic Area £42,248 01/08/2024 11/08/2029 11/08/2034 Customer and Digital Services Fire Protection - Multiple Sites £239,140 22/04/2024 16/09/2024 Property Services Friarton Depot Glass Recycling Bay and Kiosk Replacement £300,000 22/01/2024 22/07/2024 Property Services £64,831 01/01/2025 01/01/2028 01/01/2028 Customer and Digital Services Glamis RTU Licence, Support, Maintenance and Adhoc Consultancy £21,326 01/05/2024 01/05/2026 Legal and Governance Housing Management System £377,576 01/04/2024 31/03/2029 Housing and Communities Housing Planned Maintenance £2,300,000 22/04/2024 31/03/2026 31/03/2028 Housing and Communities Inchture Primary School Structural Repairs £83,022 28/06/2024 28/08/2024 Property Services Inspection of Trees within School Grounds £55,500 20/01/2025 25/04/2025 Property Services Insurance Brokerage £7,500 01/10/2024 30/09/2027 Finance and Business Support Integrated HR and Payroll System £2,778,391 01/05/2025 01/05/2030 01/05/2034 Strategic Planning, People and Performance £3,170 30/05/2024 29/05/2025 Customer and Digital Services Leica TS16 Total Station £26,801 26/03/2024 26/04/2024 Environment and Infrastructure Licensing, Support and Maintenance for the Uniform Planning System £489,519 31/03/2028 01/04/2028 Economy, Development and Planning Logierait Primary School - Toilet Upgrade £106,475 28/06/2024 09/08/2025 Property Services Madderty PS Car Park Improvements £147,253 24/06/2024 24/09/2024 24/10/2024 Property Services Mail Room Scanner System Support and Maintenance £37,532 30/11/2024 29/11/2025 29/11/2026 Legal and Governance Market, Milne and Lickley Court Bin Store Alterations £18,720 06/01/2025 28/02/2025 Property Services Methven Employers Agent Services £5,700 09/08/2024 08/02/2027 08/02/2028 Property Services £3,750,000 01/07/2024 30/06/2027 Customer and Digital Services Page 191 of 206
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Transparency Notices Title Value (£) Start End Incl. Extension Strategic Area Mindfulness in Early Learning and Childcare £24,000 10/03/2025 09/03/2027 Property Services Mini Digger £25,350 03/06/2024 03/09/2024 Environment and Infrastructure £489,876 15/04/2024 15/04/2026 15/04/2028 Customer and Digital Services Multi Functional Device (MFD) Contract £1,804,599 01/01/2025 01/01/2030 Property Services Murray Fountain Project - Refurbishment of Listed Monument £69,633 01/05/2024 01/07/2024 01/08/2024 Property Services NEC4 Contract Management Software £46,140 21/10/2024 21/10/2027 21/10/2028 Economy, Development and Planning £284,676 28/02/2025 28/02/2028 28/02/2030 Customer and Digital Services £727,273 20/01/2025 20/01/2030 20/01/2031 Customer and Digital Services £53,424 27/11/2024 27/11/2027 Customer and Digital Services On Street Residential EV Charging £67,180 03/06/2024 30/08/2024 Property Services Our Ladys Primary School Structural Remedial Works £290,729 28/06/2024 28/08/2024 Property Services Our Ladys Primary School Structural Works £29,732 07/04/2025 18/04/2025 Property Services Pavement Assessment PKC Road Cores and Dynamic Cone Penetrometer Testing £26,246 24/02/2025 31/03/2025 Environment and Infrastructure Perth Academy Main Switchgear Replacement £825,620 08/02/2025 08/08/2025 Property Services Perth and Kinross Alarm Receiving Centre Platform £253,268 01/09/2024 31/08/2028 31/08/2030 HSCP Perth Circulation Plan £85,914 03/10/2024 03/04/2025 Economy, Development and Planning Perth City Centre Parking Surveys £79,697 19/09/2024 28/03/2025 Economy, Development and Planning Perth Grammar School - Replacement Flooring to Classrooms £10,511 17/02/2025 28/02/2025 Property Services Perth Grammar School Theatre Roof and Parapet Works £7,804 01/04/2024 25/05/2024 Property Services Perth Town Lade Repair Works - Canal Street £10,395 08/01/2025 08/02/2025 Environment and Infrastructure Page 192 of 206
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Transparency Notices Title Value (£) Start End Incl. Extension Strategic Area PGS - Alterations in Community Wing for Service Moves £76,365 10/06/2024 10/08/2024 Property Services Pitcairn Primary School Additional Classrooms Phase 2 £75,000 28/06/2024 28/08/2024 Property Services Pitlochry HS - Refurbishment Works Summer 2024 £191,668 28/06/2024 09/08/2024 Property Services Principal Bridge Inspections Pack B4 £174,647 14/03/2025 12/12/2025 Environment and Infrastructure Processing of Glass, from Perth and Kinross, West Lothian and Angus Councils £3,365,000 31/01/2025 31/01/2028 31/01/2030 Environment and Infrastructure Property Asset Valuations - External Valuers £100,000 10/02/2025 09/02/2028 10/02/2029 Economy, Development and Planning £93,240 15/01/2024 15/01/2026 15/01/2028 Customer and Digital Services £5,401 01/02/2025 31/01/2027 31/01/2029 Customer and Digital Services Purchase of Paper and Cardboard Compactor for Kinross Recycling Centre £19,377 11/02/2025 12/02/2025 Environment and Infrastructure RAAC Surveys in HRA Properties in Perth and Kinross £109,650 12/08/2024 09/09/2024 Property Services Rattray Primary School, Cladding, Fascia’s and Guttering £192,608 24/06/2024 13/08/2024 Property Services Refugee Resettlement - Community Integration Support £22,184 02/12/2024 30/04/2025 Housing and Communities Retrofit Works One Stop Shop Business Model £25,000 28/03/2024 31/07/2024 Environment and Infrastructure Royal School of Dunkeld Partial Roof Upgrade Works £69,148 01/07/2024 01/10/2024 01/11/2024 Property Services £96,180 01/01/2025 01/01/2026 01/01/2027 Customer and Digital Services Scone Surface Water Management Plan £75,534 01/04/2025 01/06/2026 01/06/2027 Environment and Infrastructure Scone Tennis Court £44,608 22/10/2024 22/11/2024 Housing and Communities Scour Assessments Pack S3 £217,881 03/02/2025 03/11/2025 03/02/2026 Environment and Infrastructure £789,747 31/01/2025 31/01/2030 Customer and Digital Services £41,161 01/12/2024 30/11/2025 Customer and Digital Services £6,356 24/03/2025 24/03/2026 Customer and Digital Services Page 193 of 206
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Transparency Notices Title Value (£) Start End Incl. Extension Strategic Area Sensory Services £652,902 30/09/2024 30/09/2027 HSCP Servicing, Inspection and Maintenance of Emergency Lighting Equipment, Fire Alarm Systems, Fire Fighting Equipment and Dry Risers £803,540 01/08/2024 01/08/2027 01/08/2029 Housing and Communities Servicing, Maintenance and Reactive Maintenance to Passenger and Goods Lifts (Domestic) £231,970 09/09/2024 09/09/2027 09/09/2029 Housing and Communities Site Manager Comrie Flood Protection Scheme £279,500 30/08/2024 30/10/2026 Economy, Development and Planning Social Care and Housing Support - Airlie View £2,666,867 30/12/2023 30/11/2026 HSCP Social Care and Housing Support - An Cala £2,342,225 01/12/2023 30/11/2026 HSCP Social Care and Housing Support - Burnside Court £2,672,788 30/12/2023 30/11/2026 HSCP Social Care and Housing Support - Milnab Street £2,793,597 01/12/2023 30/11/2026 HSCP Social Care and Housing Support - Perth £1,024,175 10/05/2024 09/05/2029 09/05/2031 HSCP Stair Lift Maintenance £13,880 17/04/2024 14/10/2024 HSCP Supply and Delivery of Janitorial Products for Perth and Kinross Council Schools £55,563 03/01/2025 02/07/2025 02/07/2027 Legal and Governance Supply and Implementation of Traffic Monitoring System £36,240 24/09/2024 24/09/2028 24/09/2031 Environment and Infrastructure Supply and Installation of Commercial Vehicle Play Detectors £18,795 27/09/2024 26/09/2025 Environment and Infrastructure Supply of 1 Lease Car £10,921 08/11/2024 08/11/2027 Environment and Infrastructure Supply of 1 Lease Car £12,182 01/07/2024 30/06/2027 Environment and Infrastructure Supply of 1 Used Golf Greens Triple Mower £15,000 15/03/2024 16/03/2024 Environment and Infrastructure Supply of 3 Skip Units £19,381 04/10/2024 03/10/2024 Environment and Infrastructure Supply of 8 Flail Mowers £443,118 31/01/2025 01/02/2025 Environment and Infrastructure £11,935 04/11/2024 30/11/2024 Customer and Digital Services Supply of Banking Services £50,000 01/04/2025 31/07/2026 Finance and Business Support Page 194 of 206
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Transparency Notices Title Value (£) Start End Incl. Extension Strategic Area £4,604 01/08/2024 01/08/2027 Customer and Digital Services £18,520 01/04/2025 01/04/2026 Customer and Digital Services £579,064 01/04/2024 31/03/2027 31/03/2029 Customer and Digital Services Supply of Skip Units £26,683 06/01/2025 07/01/2025 Environment and Infrastructure Supporting Families with School Attendance £46,846 04/03/2025 03/03/2026 Education and Learning Survey of Balconies to 17 Blocks of Maisonettes in the Hillyland Area £8,251 22/04/2024 25/05/2024 Housing and Communities £4,295 12/04/2024 12/04/2025 Customer and Digital Services £4,535 10/09/2024 10/09/2026 Customer and Digital Services The Angel's Share Programme £15,000 01/05/2024 30/04/2025 Economy, Development and Planning Transport Contracts Operated by Public Service Vehicles Q3 2024 #1 £244,200 14/08/2024 14/05/2026 14/03/2027 Housing and Communities Transport Contracts Operated by Public Service Vehicles Q3 2024 #2 £108,399 14/08/2024 14/08/2026 14/08/2027 Housing and Communities Transport Contracts Operated by Taxis and Private Hire Vehicles Q3 2024 #1 £728,514 30/07/2023 30/07/2025 30/07/2028 Housing and Communities Transport Contracts Operated by Taxis and Private Hire Vehicles Q3 2024 #2 £445,545 14/08/2023 14/08/2025 14/08/2028 Housing and Communities Treatment and Disposal of Street Sweepings £740,000 01/05/2024 01/05/2027 01/05/2029 Environment and Infrastructure Treatment of Organic Waste - Co-mingled Food and Garden Waste £2,550,000 01/04/2025 01/04/2027 01/04/2028 Environment and Infrastructure Treatment of Organic Waste - Food Waste £40,000 01/04/2023 31/03/2024 31/03/2025 Environment and Infrastructure Treatment of Organic Waste - Food Waste £60,000 01/04/2025 01/04/2027 01/04/2028 Environment and Infrastructure Treatment of Organic Waste - Garden Waste £450,000 01/04/2025 01/04/2027 01/04/2028 Environment and Infrastructure Triple Glazing Contract Phase 5 £8,000,000 03/03/2025 03/03/2027 03/03/2028 Property Services £59,165 18/12/2024 18/12/2025 18/12/2026 Customer and Digital Services Youth Homelessness Support £255,000 01/04/2024 31/03/2026 31/03/2027 Housing and Communities Page 195 of 206
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Regulation 74 Social and Other Specific Services Title Value (£) Start End Incl. Extension Strategic Area Care at Home Commissioning £56,000,000 16/09/2024 16/09/2027 16/09/2030 HSCP Provision of a Range of Family Support Services £3,569,274 01/06/2024 31/05/2026 31/05/2030 Children, Families and Justice Page 196 of 206
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Appendix 3 – Following the Public Pound Report 2024/25 FOLLOWING THE PUBLIC POUND 1 April 2024 to 31 March 2025 ‘Following the Public Pound’ means ensuring that there is proper accountability for public funds used in delivering services and providing social benefits, irrespective of the means of delivering them. Each Strategic Lead is responsible for ensuring that there is clear public accountability for public funds which are provided from their budgets to outside organisations. In common with other Local Authorities, the Council works with a number of external organisations to assist in the provision of its services. These external organisations include public, private and voluntary sector providers. The Council has a local Code of Guidance based on the Code of Guidance on Funding External Bodies and Following the Public Pound issued by the Accounts Commission in co-operation with COSLA. Queries in respect of specific activities should be raised via contracts@pkc.gov.uk ALEO Analysis Organisation Name Total Tayside Contracts 40,442,502 Live Active Leisure Ltd 4,996,098 Culture Perth & Kinross (Charity) 4,336,150 Perth Theatre and Concert Hall 1,441,039 Culture Perth & Kinross (Trading) 367,874 Horsecross Trading Ltd 2,629 Scottish Police Authority 105 ALEO Grand Total 51,586,398 Tayside Contracts Analysis Description Total Roads 19,787,201 Catering 11,732,644 Cleaning 6,743,314 Other 994,662 Street Lighting 665,872 Liquid Fuel 270,766 Signage 119,089 Rent 95,539 Sanitary 33,415 Tayside Contracts Total 40,442,502 8 Page 197 of 206
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Community Groups Funding Allocation PROVIDER/GROUP DESCRIPTION TOTAL PKAVS SLA 2024/25 681,058 Turning Point Scotland Services Housing Support Payments 658,903 CATH Housing Support Payments 600,271 Crossroads SLA 2024/25 562,505 The Salvation Army THQ Housing Support Payments 472,228 Ark Housing Association Housing Support Payments 405,753 Independent Advocacy SLA 2024/25 392,569 Aberlour Child Care Trust SLA 2024/25 381,731 Simon Community Scotland Housing Support Payments 329,451 Churches Action For The Homeless Adult Learning in the Community Fund 22,203 SLA 2024/25 290,437 Vision PK SLA 2024/25 231,634 Mindspace SLA 2024/25 216,570 Caledonia Housing Association Housing Support Payments 158,138 Anchor House Housing Support Payments 154,247 Barnardo's Scotland SLA 2024/25 135,970 Kinross Centre SLA 2024/25 125,334 SHIP SLA 2024/25 106,368 Perthshire Women's Aid Housing Support Payments 48,565 SLA 2024/25 52,569 Royal Voluntary Service SLA 2024/25 80,826 Parent To Parent Tayside SLA 2024/25 76,055 Perth College UHI SLA 2024/25 75,863 Tayside Council On Alcohol SLA 2024/25 73,094 PLUS SLA 2024/25 61,399 Perth Autism Support Adult Learning in the Community Fund 5,883 Community Investment Fund - Ward 1 1,920 Community Investment Fund - Ward 11 11,424 Community Investment Fund - Ward 3 1,804 Community Investment Fund - Ward 6 3,697 SLA 2024/25 33,103 Page 198 of 206
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PROVIDER/GROUP DESCRIPTION TOTAL National Schizophrenia Fellowship SLA 2024/25 48,493 Centre For Inclusive Living SLA 2024/25 47,457 YMCA Tayside Community Investment Fund - Ward 12 3,800 SLA 2024/25 40,000 North Dunkeld Resilience Group Community Resilience Grant 2024 40,924 Push SLA 2024/25 36,684 Abernyte Community Interest Company Community Resilience Grant 2024 34,315 Scottish Huntington's Association SLA 2024/25 32,978 Checkin SLA 2024/25 32,288 Education Centre Bajka Adult Learning in the Community Fund 24,600 Social Flock Community Investment Fund - Ward 1 783 Community Investment Fund - Ward 10 4,907 Community Investment Fund - Ward 11 6,744 Community Investment Fund - Ward 2 2,601 Community Investment Fund - Ward 3 2,558 Community Investment Fund - Ward 4 783 Community Investment Fund - Ward 5 2,131 Community Investment Fund - Ward 6 1,349 Community Investment Fund - Ward 7 1,349 Community Investment Fund - Ward 9 1,000 The University of Edinburgh SLA 2024/25 23,028 Perth Six Circle Project SLA 2024/25 22,540 CHAS SLA 2024/25 20,544 Green Shoots Community and Learning Centre Adult Learning in the Community Fund 18,912 Cruse Bereavement SLA 2024/25 18,367 Perth Community Flood Aid Community Investment Fund - Ward 10 5,123 Community Resilience Grant 2024 12,750 Strathearn Defibrillators Community Investment Fund - Ward 6 5,082 Community Resilience Grant 2024 12,700 Scottish Curling CAT Enablement Fund 17,560 Take a Pride in Perthshire Association Community Environment Challenge Fund 5,182 Community Resilience Grant 2024 10,000 Page 199 of 206
Page 200
PROVIDER/GROUP DESCRIPTION TOTAL Creative Catalyst Scotland Adult Learning in the Community Fund 9,400 Community Investment Fund - Ward 10 1,275 Community Investment Fund - Ward 11 1,275 Community Investment Fund - Ward 12 2,550 Blairgowrie and Rattray Community Council Community Resilience Grant 2024 11,428 Eastern Perthshire LAP 2,930 Mount Blair Community Council Community Resilience Grant 2024 13,712 Perth Access Cars SLA 2024/25 11,530 Pamis SLA 2024/25 10,699 Burrelton and Woodside Village Hall Community Investment Fund - Ward 2 10,000 Village Hall Administration Grant 250 Friends of Fonab and Dysart Cemeteries Community Environment Challenge Fund 8,620 Community Investment Fund - Ward 4 1,450 Home Start Perth SLA 2024/25 10,000 The Guide Dogs For The Blind Association SLA 2024/25 9,494 Comrie Millennium Footpath Association Community Environment Challenge Fund 8,862 Path Administration Grant 150 Kenmore and District Community Council Community Resilience Grant 2024 8,719 Burnside Triangle Flood Aid Community Resilience Grant 2024 8,390 Esolperth Community Investment Fund - Ward 10 4,080 Community Investment Fund - Ward 11 4,080 Strathmore Cycle Hub Community Investment Fund - Ward 2 8,000 Portmoak Community Council Community Environment Challenge Fund 7,032 Path Administration Grant 150 Cloudy Training Adult Learning in the Community Fund 7,000 Kinross-shire Volunteer Group and Rural Outreach Scheme Community Investment Fund - Ward 8 459 Kinross-shire LAP 1,000 SLA 2024/25 5,486 Happy to Chat, Happy to Listen Community Investment Fund - Ward 2 1,760 Community Investment Fund - Ward 3 5,000 Building Bridges Community Investment Fund - Ward 6 6,704 Men and Children Matter Community Investment Fund - Ward 10 2,453 Page 200 of 206
Page 201
PROVIDER/GROUP DESCRIPTION TOTAL Community Investment Fund - Ward 11 4,109 Blairgowrie and Rattray Access Network Community Environment Challenge Fund 6,466 Dunning Hall Group Community Investment Fund - Ward 7 6,446 Perth Parrots Floorball Club Community Investment Fund - Ward 11 6,000 Perth and Kinross Duke of Edinburgh's Award Association Community Investment Fund - Ward 1 5,986 Luncarty Youth Soccer Academy Community Investment Fund - Ward 5 5,834 Earn Community Council Path Administration Grant 5,700 Perthshire Businesswomen's Network Community Investment Fund - Ward 11 5,600 St Madoes and Kinfauns Parish Community Investment Fund - Ward 1 5,509 Strathearn Building Bridges Locality PB Fund 2,343 Strathearn/Strathallan LAP 3,000 Neuro Central Community Investment Fund - Ward 12 5,340 Broke not Broken Community Investment Fund - Ward 8 1,969 Kinross-shire LAP 3,360 Perthshire Wildlife Tayside Ponds Project 5,320 Trinity Church - Perth Community Investment Fund - Ward 12 5,000 Bridge of Earn Tennis Club Community Investment Fund - Ward 9 5,000 Pitcairngreen Village Association Community Investment Fund - Ward 5 5,000 Craigie and Moncrieffe Church Community Investment Fund - Ward 10 4,735 Blair Atholl and Struan Community Council Community Resilience Grant 2024 4,533 Muthill Village Trust Community Investment Fund - Ward 7 4,500 Blairgowrie and Rattray Community Football Club Community Investment Fund - Ward 3 4,490 Perthshire Welfare Society Community Investment Fund - Ward 10 4,000 Schools Out at the Hub Community Investment Fund - Ward 2 4,000 Dunkeld and Birnam Men’s Shed Community Investment Fund - Ward 5 4,000 Kinnoull Parish Church Community Investment Fund - Ward 12 4,000 Glenfarg Community Transport Group Community Investment Fund - Ward 8 4,000 Perth Minorities Association Community Investment Fund - Ward 12 3,947 St Madoes and Kinfauns Parish Church Adult Learning in the Community Fund 3,898 Tulloch Net Community Investment Fund - Ward 11 3,832 Coupar Angus Youth Activities Group Community Investment Fund - Ward 2 3,711 Community Investment Fund - Ward 7 3,558 Page 201 of 206
Page 202
PROVIDER/GROUP DESCRIPTION TOTAL Auchterarder Community Sports and Recreation Path Administration Grant 150 Blair Atholl and Area Resilience Group Community Resilience Grant 2024 3,596 Kinross and District Men's Shed Community Investment Fund - Ward 8 3,500 Tayside Upcycling and Craft Centre Community Investment Fund - Ward 1 3,407 Letham Community Sports Club Community Investment Fund - Ward 11 3,338 Aberfeldy Community Group Community Resilience Grant 2024 3,275 Milnathort Core Paths Group Community Investment Fund - Ward 8 3,236 Aberuthven Village Hall Trust Community Investment Fund - Ward 7 2,880 Village Hall Administration Grant 250 Crieff Community Gardeners Locality PB Fund 3,100 Beyond Incredible Community Investment Fund - Ward 12 3,000 Kinross-shire Trishaws and Community Cycling Community Investment Fund - Ward 8 3,000 Parents in Partnership Community Investment Fund - Ward 6 3,000 Strathmore Community Hub Community Investment Fund - Ward 2 3,000 St Columba’s Episcopal Church Community Investment Fund - Ward 5 3,000 Strathearn United FC Locality PB Fund 2,930 Moncreiffe Community Cafe Community Investment Fund - Ward 10 2,636 Crieff Community Council Community Investment Fund - Ward 6 2,000 Strathearn/Strathallan LAP 600 Remake Scotland Community Investment Fund - Ward 6 2,500 Muthill Golf Club Community Investment Fund - Ward 7 2,500 Dementia Friendly Aberfeldy Community Investment Fund - Ward 4 2,500 KWIC Locality PB Fund 2,455 Dunkeld and Birnam Therapeutic Garden Community Investment Fund - Ward 5 2,409 Bobs Brew Community Investment Fund - Ward 11 2,407 Taybank Growers Cooperative Community Investment Fund - Ward 5 2,350 North Muirton Community Group Community Investment Fund - Ward 12 2,160 Alyth Youth Partnership Community Investment Fund - Ward 2 2,000 Friends of Legion Park Comrie Community Investment Fund - Ward 6 2,000 LOGOS Locality PB Fund 2,000 Cycle Crieff Locality PB Fund 2,000 Elder Voice Community Investment Fund - Ward 3 2,000 Page 202 of 206
Page 203
PROVIDER/GROUP DESCRIPTION TOTAL Comrie Kidds Strings Community Investment Fund - Ward 6 2,000 Healthiest Town Aberfeldy Community Investment Fund - Ward 4 2,000 Breadalbane Community Larder Community Investment Fund - Ward 4 2,000 Our Heritage Blair and Rattray Community Investment Fund - Ward 3 2,000 Mantalk Community Investment Fund - Ward 3 2,000 Stanley and District Community Council Community Resilience Grant 2024 1,954 St Madoes Community Association Community Investment Fund - Ward 1 1,949 Kinnesswood in Bloom Community Investment Fund - Ward 8 1,930 Inchture Bowling Club Community Investment Fund - Ward 1 1,900 Muthill Baby and Toddler Group Community Investment Fund - Ward 7 1,900 Kinross-Shire Volunteer Drivers SLA 2024/25 1,829 Strathearn Artspace Community Investment Fund - Ward 6 1,800 Blairgowrie Tennis Club Community Investment Fund - Ward 3 1,800 Dunkeld, Birnam and District Community Development Trust CAT Enablement Fund 1,620 Path Administration Grant 150 Dunkeld Craft Collective CAT Enablement Fund 1,680 The Sandison Hall Strathearn/Strathallan LAP 1,550 The Birks Cinema Trust Community Investment Fund - Ward 4 1,500 Draft and Flow Community Investment Fund - Ward 4 1,500 Bertie Bus Cinema Group Community Investment Fund - Ward 6 1,488 Blairgowrie International Cafe Community Investment Fund - Ward 3 1,300 Crieff Juniors Walking Football Locality PB Fund 1,269 Crieff Connexions Community Environment Challenge Fund 716 Locality PB Fund 528 Pitlochry Garden Share Community Investment Fund - Ward 4 1,200 Nature Connects Perthshire Community Investment Fund - Ward 6 1,125 Kinross-shire Partnership Community Investment Fund - Ward 8 1,098 Headway Support Services 1,071 Kinross-shire Local Events Organisation Community Investment Fund - Ward 8 1,000 Kinross-shire Youth Enterprise Community Investment Fund - Ward 8 1,000 Orwell 70 Plus Community Investment Fund - Ward 8 1,000 The Breathe Project Community Investment Fund - Ward 4 1,000 Page 203 of 206
Page 204
PROVIDER/GROUP DESCRIPTION TOTAL Milnathort in Bloom Community Investment Fund - Ward 8 1,000 Crook of Devon Village Hall Community Investment Fund - Ward 8 1,000 Scotlandwell In Bloom Community Investment Fund - Ward 8 1,000 St Fillans in Bloom Community Investment Fund - Ward 6 1,000 Richmond Community Community Investment Fund - Ward 6 1,000 Kirkmichael Session House Community Investment Fund - Ward 3 725 Community Resilience Grant 2024 270 Muthill Community Transport Group Community Investment Fund - Ward 7 900 Inchture Parent Council Community Investment Fund - Ward 1 900 Guildtown Hall and Playing Fields Association Community Investment Fund - Ward 2 898 Appletreeman Guildtown Village Project 754 Kinross Curling Trust Community Investment Fund - Ward 8 750 Cook and Connect Strathearn/Strathallan LAP 550 42nd Perth and Kinross Scouts Community Investment Fund - Ward 7 500 Fowlis Wester Village Hall Village Hall Administration Grant 500 The Auchterarder Horticultural Society Community Investment Fund - Ward 7 405 Auchtergaven Community Council Community Resilience Grant 2024 340 Mount Blair Community Development Trust Community Resilience Grant 2024 326 Tayside Biodiversity Tayside Swifts Project 307 Blue Door Foodbank Strathearn/Strathallan LAP 300 Grandtully and Strathtay Hall Village Hall Administration Grant 250 Stanley and District Public Hall Village Hall Administration Grant 250 Clunie Public Hall Village Hall Administration Grant 250 Moulin Hall Village Hall Administration Grant 250 Amulree Hall Village Hall Administration Grant 250 Chapelhill Hall Village Hall Administration Grant 250 Pitcairngreen Village Hall Village Hall Administration Grant 250 Oakbank Community Centre Village Hall Administration Grant 250 Comrie Rural Hall Village Hall Administration Grant 250 St Martins Public Hall Village Hall Administration Grant 250 Forteviot Hall Village Hall Administration Grant 250 Georgetown Community Hall Village Hall Administration Grant 250 Page 204 of 206
Page 205
PROVIDER/GROUP DESCRIPTION TOTAL Blair Atholl Village Hall Village Hall Administration Grant 250 Duchess Anne Hall Village Hall Administration Grant 250 Portmoak Village Hall Village Hall Administration Grant 250 Kirkmichael Village Hall Village Hall Administration Grant 250 Findo Gask Village Hall Village Hall Administration Grant 250 Blackwater Public Hall Village Hall Administration Grant 250 Rattray Hall Community Hub Village Hall Administration Grant 250 Camserney Hall Village Hall Administration Grant 250 Inchture Village Hall Village Hall Administration Grant 250 St Madoes Community Centre Village Hall Administration Grant 250 Mid Atholl Village Hall Village Hall Administration Grant 250 Kinrossie Public Hall Village Hall Administration Grant 250 Bullionfield Recreation Club Village Hall Administration Grant 250 Stormontfield Village Hall Village Hall Administration Grant 250 Sandison Hall Village Hall Administration Grant 250 Molteno Memorial Hall Village Hall Administration Grant 250 Bridge of Earn Institute Village Hall Administration Grant 250 Comrie Community Centre Village Hall Administration Grant 250 Scone and St Martins Parish Church Village Hall Administration Grant 250 Tabernacle Hall Village Hall Administration Grant 250 Dalguise and District Public Hall Village Hall Administration Grant 250 Forgandenny Village Hall Village Hall Administration Grant 250 Glenfarg Village Hall Village Hall Administration Grant 250 Caputh Village Hall Village Hall Administration Grant 250 Butterstone Village Hall Village Hall Administration Grant 250 Meikleour Village Hall and Institute Village Hall Administration Grant 250 Abernethy Pavillion Village Hall Administration Grant 250 Wolfhill Memorial Village Hall Village Hall Administration Grant 250 Kynachan Village Hall Village Hall Administration Grant 250 Kinloch SWI Hall Village Hall Administration Grant 250 Moubray Hall Village Hall Administration Grant 250 Cleish Village Hall Village Hall Administration Grant 250 Page 205 of 206
Page 206
PROVIDER/GROUP DESCRIPTION TOTAL Guildtown Community Association Village Hall Administration Grant 250 Murthly Village Hall Village Hall Administration Grant 250 McLean Hall Village Hall Administration Grant 250 Kettins Parish Village Hall Village Hall Administration Grant 250 Williamson Hall Village Hall Administration Grant 250 Killiecrankie Memorial Hall Village Hall Administration Grant 250 Errol Village Hall Village Hall Administration Grant 250 Kinloch Rannoch Village Hall Village Hall Administration Grant 250 Spittalfield Hall Village Hall Administration Grant 250 Dunning Community Council Community Resilience Grant 2024 172 Stanley Development Trust Path Administration Grant 150 Pitlochry Path Group Path Administration Grant 150 St Fillans Community Trust Path Administration Grant 150 South Perth Green Spaces Group Path Administration Grant 150 Crieff Community Trust Path Administration Grant 150 Upper Tay Paths Group Path Administration Grant 150 Milnathort and Orwell Community Council Path Administration Grant 150 Alyth Path Network Path Administration Grant 150 Rannoch Community Trust Path Administration Grant 150 Pride in Meigle 2015 Path Administration Grant 150 The Birks of Aberfeldy Community Group Path Administration Grant 150 Burrelton and District Community Council Path Administration Grant 150 Dull and Weem Parish Church Community Resilience Grant 2024 74 Grand Total 7,472,979 Page 206 of 206