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Best Value Asset Management Thematic Report

Renfrewshire Council · 21 September 2026
Back to Audit, Risk and Scrutiny Board — 21 September 2026 and its agenda

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PUBLIC 
___________________________________________________________________ 
To:  Audit, Risk and Scrutiny Board 
On:  21 September 2026
___________________________________________________________________ 
Report by: Chief Executive 
___________________________________________________________________ 
Heading: Best Value: Asset Management Thematic Report  
___________________________________________________________________ 
1.  Summary 
1.1 As part of national best value audit arrangements, the Accounts Commission
selects an additional thematic area to be considered by external audit teams
each year as part of their overall audit programme.  This year’s theme was
identified as asset management, and our external audit team were asked to
assess the Council’s performance in relation to 3 broad areas: 
Part 1 – To what extent does the council have a clear asset management
strategy and plans that are affordable, align with its corporate objectives, the
changing needs of its population, and net zero commitments? 
Part 2 –To what extent do the council’s governance and accountability
arrangements support effective asset management? 
Part 3 – To what extent does the council have a robust approach to working
with partners and communities in managing its assets? 
1.2 The audit process in relation to this thematic area was conducted earlier in
2026, with a range of evidence and information provided to the Council’s
external audit team.  The final report outlining the findings from the thematic
audit has now been provided to the Council, with an overall positive
assessment of the Council’s approach to asset management. 
1.3 Auditors note within the report specifically that the Council has continued to
deliver a range of “major complex capital projects despite the external
pressures” it has been required to manage.  The report also notes that “The
council works effectively with partners and communities to deliver its projects”.

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1.4 A small number of recommendations have been made by the audit team
which relate to opportunities to strengthen and enhance existing practice.
Further detail is provided within the body of the report and within the audit
team’s report at Appendix 1.   
1.5 Updates in relation to these recommendations will be monitored by the
external audit team through the annual audit process and reported in next
year’s annual audit report.  Actions relating to the recommendations will also
be included in the Council’s Corporate Improvement Plan, progress against
which is reported to the Leadership Board on a six-monthly basis. 
1.6 Recent progress in relation to broader asset management activities between
2021-2026 was reported to the Leadership Board in February 2026, with a
new Corporate Asset Management Strategy 2026 to 20230 also approved at
that time. 
2 Recommendations 
2.1 It is recommended that members of the Audit, Risk and Scrutiny Board: 
• Note the content of this report. 
3 Background 
3.1 The duty of Best Value applies to all public bodies in Scotland and requires
organisations to ensure that there is good governance and effective
management of resources, whilst also ensuring activities focus on
improvement and deliver the best possible outcomes for the public. 
3.2 The Accounts Commission’s approach to Best Value involves reporting on
individual local government bodies and thematically across the local
government sector through performance reports. The Accounts Commission
reports nationally on thematic aspects of local government bodies’
approaches to, and performance in, meeting their Best Value and community
planning duties. Local government appointed auditors report locally on any
such Best Value thematic work prescribed by the Accounts Commission. 
3.3 For 2026, the Accounts Commission has directed auditors to report on how
well councils are managing their assets. In carrying out the work, auditors
have considered the following questions: 
• Part 1 – To what extent does the council have a clear asset management
strategy and plans that are affordable, align with its corporate objectives, the
changing needs of its population, and net zero commitments? 
• Part 2 –To what extent do the council’s governance and accountability
arrangements support effective asset management? 
• Part 3 – To what extent does the council have a robust approach to working
with partners and communities in managing its assets?

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3.4 The audit work relating to this thematic area, was undertaken by Azets earlier
in 2026.  Officers provided evidence to the external audit team in relation to
the key areas of focus, with the final report completed in August 2026 and
attached as Appendix 1. 
4. Best Value Thematic Report on Asset Management in Renfrewshire
Council 
4.1 The report prepared by the Council’s external audit team is positive, and
provides an assessment of performance against the three key areas of focus
being assessed through the thematic review of asset management.  Each
area is assessed against criteria agreed at a national level, with a red, amber,
yellow or green rating allocated.   
4.2 In summary, asset management arrangements in Renfrewshire have been
allocated two “green” ratings and one “yellow” rating with a small number of
recommendations made by the external audit team to support improvement. 
An overview of audit findings is provided within the following table: 
Area of focus Audit opinion 
To what extent does the
council have a clear asset
management strategy and
plans that align with its
corporate objectives, new
ways of working, the
changing needs of its
population and net zero
commitments? 
The council’s recent, fully integrated Corporate Asset
Management Strategy provides a clear corporate framework for
asset management. 
There is a strong link between assets, service delivery, financial
sustainability and Net Zero, consistent with CIPFA guidance on
integrated capital and asset planning. The Strategy supports the
Council’s Net Zero by 2030 commitment by embedding
decarbonisation, energy efficiency and low-carbon investment
across buildings, fleet and service transformation, reinforced
through robust governance and regional collaboration. 
The council demonstrates a clear understanding of both short-
term budget pressures and long-term financial sustainability and
explicitly links these to its ability to invest in, maintain and
rationalise assets. Reporting on affordability could be further
strengthened by including sensitivity analysis. 
To what extent do the
council’s governance and
accountability arrangements
support effective asset
management?
The council has strong governance arrangements for asset
management, with clear corporate oversight, integration with
financial planning, and structures to allow effective member and
officer scrutiny. Reporting is regular and transparent, and
improving in quality, supported by robust risk management. 
The council has demonstrated the ability to deliver major strategic
projects in the challenging post-COVID environment amid
widespread cost, inflation and supply chain pressures.
Performance has been especially strong in the delivery of housing
projects. However, these pressures have continued to affect
elements of the wider capital programme, contributing to recurring
underspends and rephasing. This suggests there may be some
scope to enhance budgets to better reflect spend profiling,
particularly in non-housing projects.

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Over the past year, the council has improved reporting to
members by providing greater detail on project variances in
monitoring reports and making wider use of options
considerations and recommendations. 
The asset performance is generally strong for operational
buildings and with housing indicators available showing an
improvement trend. 
To what extent does the
council have a robust
approach to working with
partners and communities in
managing its assets?
The council demonstrates strong and well-established partnership
working across regional, local and organisational levels, with clear
alignment to strategic priorities such as net zero, infrastructure
and economic growth. 
Collaboration with other councils and partners has enabled large-
scale delivery, access to funding and shared risk, while internal
joint working supports services sharing buildings and more
efficient use of assets. 
Community engagement is extensive and embedded across
major programmes, with structured processes and good
transparency, including robust arrangements for community asset
transfer. The council made use of co-design and co delivery
approaches for some of its projects. 
The council has effective cross-service collaboration structures in
place with senior management team as members of the key
capital projects boards. 
4.3 Three recommendations are outlined within the report which relate specifically
to suggested improvements which could be undertaken to further strengthen
existing reporting arrangements in relation to asset management.  These are
outlined in detail within Appendix 1 but include areas such enhancing capital
forecasting and reporting arrangements, reporting of capital project milestones
and information at the outset of projects on the consideration of potential
financial risks such as inflation etc. 
4.4 Elected members are asked to note that the recommendations and any
related management actions will be added to our Corporate Improvement
Plan, progress against which is reported to the Leadership Board every 6
months.  The external audit team will also review progress and report on this
through the Annual Audit report next year. 
___________________________________________________________________ 
Implications of the Report 
1. Financial – none 
2. HR & Organisational Development - none 
3. Community/Council Planning – our commitment to Best Value and the
delivery of many of the activities (including self-assessment) is clearly

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established within our Council Plan, particularly through the Living Our Values
strategic priority. 
4. Legal - none. 
5. Property/Assets – the report relates to a thematic review of asset
management arrangements in the Council, with related recommendations and
actions to be added to the Corporate Improvement Plan 
6. Information Technology - none. 
7. Equality & Human Rights - The Recommendations contained within this
report have been assessed in relation to their impact on equalities and human
rights. There are no particular aspects in relation to equalities and human
rights which require to be flagged to the report, other than the positive
assessment by auditors of the Council’s approach to engaging positively with
communities on capital projects.   
8. Health & Safety – none 
9. Procurement – none 
10. Risk – none 
11. Privacy Impact – none 
12. COSLA Policy Position – none 
13. Children’s Rights – none 
14. Climate Risk- as part of the thematic review, the external audit team
considered how current asset management arrangements support the
Council’s commitment to Net Zero.
__________________________________________________________________ 
List of Background Papers: none
__________________________________________________________________ 
Author:           Laura McIntyre, Head of Policy and Partnerships

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themat 
azets.co.uk
How well councils are managing assets to achieve their
corporate objectives and respond to challenges around
financial sustainability and climate change
Best Value thematic work in councils 2025-26 
September 2026
Renfrewshire Council

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How well councils are managing assets to achieve their corporate objectives
and respond to challenges around financial sustainability and climate change 
Best Value thematic work in councils 2025-26 
Page 2 of 49 
Table of Contents 
Introduction 3
Asset management planning 8
Governance and performance 17
Partnership working and community engagement 29
Appendix 1: Action plan 36
Appendix 2: Case study – Renfrewshire’s Learning Estate Strategy 39

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How well councils are managing assets to achieve their corporate objectives
and respond to challenges around financial sustainability and climate change 
Best Value thematic work in councils 2025-26 
Page 3 of 49 
Introduction
Asset management directly impacts how councils provide services and achieve their own
corporate priorities and longer-term financial sustainability. Limited capital budgets make it
challenging for councils to maintain their existing assets and estates, invest in new assets and
achieve net zero targets. 
The Code of Audit Practice sets out the requirements for Best Value audit work. This report
covers the thematic aspect of the Best Value audit requirements. The Accounts Commission
has directed auditors to report on how well councils are managing their assets. In carrying
out the work, auditors have considered the following questions: 
• Part 1 – To what extent does the council have a clear asset management strategy and
plans that are affordable, align with its corporate objectives, the changing needs of its
population, and net zero commitments?
• Part 2 –To what extent do the council’s governance and accountability arrangements
support effective asset management?
• Part 3 – To what extent does the council have a robust approach to working with partners
and communities in managing its assets?
An improvement action plan is included at Appendix 1 of this report. This sets out audit
recommendations in key areas, and the council’s planned response including responsible
officers and dates for implementation.
The coverage of the work is in line with the expectations for council’s arrangements for the
seven Best Value themes in the Local Government in Scotland Act 2003, Best Value Statutory
Guidance 2020.

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Renfrewshire Council: Transformation -  how councils are redesigning
and delivering more efficient services to achieve planned outcomes. 
Best Value thematic work in councils 2025-26 
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To what extent does
the council have a
clear asset
management strategy
and plans that align
with its corporate
objectives, new ways
of working, the
changing needs of its
population and net
zero commitments?
Auditor judgement
Effective and appropriate arrangements are in
place, with small improvements possible 
The council’s recent, fully integrated Corporate Asset
Management Strategy provides a clear corporate framework
for asset management. 
There is a strong link between assets, service delivery,
financial sustainability and Net Zero, consistent with CIPFA
guidance on integrated capital and asset planning.
The Strategy supports the Council’s Net Zero by 2030
commitment by embedding decarbonisation, energy efficiency
and low‑carbon investment across buildings, fleet and service
transformation, reinforced through robust governance and
regional collaboration.
The Council demonstrates a clear understanding of both
short-term budget pressures and long-term financial
sustainability and explicitly links these to its ability to invest in,
maintain and rationalise assets. Reporting on affordability
could be further strengthened by including sensitivity analysis.

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Renfrewshire Council: Transformation -  how councils are redesigning
and delivering more efficient services to achieve planned outcomes. 
Best Value thematic work in councils 2025-26 
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To what extent do the
council’s governance
and accountability
arrangements
support effective
asset management?  
Auditor judgement
No major weaknesses in arrangements but
scope for improvement exists 
The council has strong governance arrangements for asset
management, with clear corporate oversight, integration with
financial planning, and structures to allow effective member
and officer scrutiny. 
Reporting is regular and transparent, and improving in quality,
supported by robust risk management.
The council has demonstrated the ability to deliver major
strategic projects in the challenging post-COVID environment
amid widespread cost, inflation and supply chain pressures. 
Performance has been especially strong in the delivery of
housing projects.
However, these pressures have continued to affect elements of
the wider capital programme, contributing to recurring
underspends and rephasing. This suggests there may be some
scope  to enhance budgets to better reflect spend profiling,
particularly in non-housing projects.
Over the past year, the council has improved reporting to
members by providing greater detail on project variances in
monitoring reports and making wider use of options
considerations and recommendations.
The asset performance is generally strong for operational
buildings and with housing indicators available showing an
improvement trend.

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Renfrewshire Council: Transformation -  how councils are redesigning
and delivering more efficient services to achieve planned outcomes. 
Best Value thematic work in councils 2025-26 
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To what extent does the
council have a robust
approach to working with
partners and
communities in
managing its assets?  
Auditor judgement
Effective and appropriate arrangements are in
place, with small improvements possible 
The council demonstrates strong and well-established
partnership working across regional, local and organisational
levels, with clear alignment to strategic priorities such as net
zero, infrastructure and economic growth.
Collaboration with other councils and partners has enabled
large-scale delivery, access to funding and shared risk, while
internal joint working supports services sharing buildings and
more efficient use of assets.
Community engagement is extensive and embedded across
major programmes, with structured processes and good
transparency, including robust arrangements for community
asset transfer. The council made use of co-design and co-
delivery approaches for some of its projects. 
The council has effective cross-service collaboration structures
in place with senior management team as members of the key
capital projects boards.

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Renfrewshire Council: Transformation -  how councils are redesigning
and delivering more efficient services to achieve planned outcomes. 
Best Value thematic work in councils 2025-26 
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Definitions
We use the following gradings to provide an overall assessment of the arrangements in place
as they relate to the wider scope areas. The text provides a guide to the key criteria we use in
the assessment, although not all of the criteria may exist in every case. 
There is a fundamental absence or failure of arrangements
There is no evidence to support necessary improvement
Substantial unmitigated risks affect achievement of corporate objectives.
Arrangements are inadequate or ineffective
Pace and depth of improvement is slow / needs to extend further
Significant unmitigated risks affect the achievement of corporate
objectives
No major weaknesses in arrangements but scope for
improvement exists
Pace and depth of improvement are adequate
Risks exist to the achievement of operational objectives
Effective and appropriate arrangements are in place
Pace and depth of improvement are effective
Risks to the achievement of objectives are managed

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Renfrewshire Council: Transformation -  how councils are redesigning
and delivering more efficient services to achieve planned outcomes. 
Best Value thematic work in councils 2025-26 
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Asset management planning
Councils’ capital programmes are a necessary component of modernising services to improve
outcomes for local communities. Doing this successfully requires good strategic medium to
long-term asset management and planning. The Accounts Commission’s Local government
budgets 2025/26 briefing reported that capital funding for 2025/26 had increased but
remained lower than in 2023/24 and that investing in new buildings and assets is increasingly
expensive. Councils are relying on borrowing as the main source of funding for capital
projects. In 2025/26, councils intend to borrow £3.13 billion, an increase from £2.67 billion in
2024/25.
The Corporate Asset Management Strategy
The council’s Leadership Board approved its Corporate Asset Management Strategy (CAMS)
2026-30 in February 2026. It is the first fully integrated corporate asset management strategy
created for the Council. The Strategy sets out how Renfrewshire Council will plan, manage,
invest in, and use its assets to support service delivery, financial sustainability, organisational
transformation and the Council’s Net Zero ambitions. The Strategy has the following
objectives. These objectives collectively provide a clear framework to ensure the Council’s
assets are used effectively and sustainably to meet current and future needs.
Exhibit 1: The strategic objectives 
Source: The Corporate Asset Management Strategy 2026-30

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and delivering more efficient services to achieve planned outcomes. 
Best Value thematic work in councils 2025-26 
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The strategy applies across a wide range of asset groups presented below.
Exhibit 2: Assets managed
Type Number of assets/length Value
Public buildings, including
Cultural Assets
213 £590m
Commercial buildings 232 £11m
Open spaces 264 £9m
Roads
Footways
Bridges & Structures
Other infrastructure*
871km
1,141km
316 
£355m
Fleet 297 £6m
Housing 13,787 £846m
ICT assets 21,948 £7m
(*) Value includes street signs, furniture and lighting, traffic signals and car parks 
Source: The Corporate Asset Management Strategy 2026-30
Strategic and operational aims
For each asset class, CAMS sets the strategic direction rather than detailed delivery plans:
• Property: maintain safe, compliant buildings, reduce and rationalise the estate, and
modernise assets to support new ways of working.
• Open space: protect and improve parks and play areas, supporting wellbeing and climate
resilience.
• Roads and infrastructure: deliver sustained investment, with a focus on condition, safety
and active travel.
• Fleet: transition to a fully decarbonised fleet by 2030.
• Housing assets: deliver large-scale investment in quality, energy-efficient council housing
through the Housing Asset Management Strategy.
• ICT: strengthen digital infrastructure and data to support decision-making and asset
performance management.
Corporate objectives
CAMS is aligned to the Council Plan, with investment and decision-making shaped around the
Corporate Plan’s strategic themes. 
Corporate Plan theme CAMS alignment
Place The Strategy supports it by taking a whole-place, data-led
approach to modernising the estate, ensuring communities have

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Renfrewshire Council: Transformation -  how councils are redesigning
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Best Value thematic work in councils 2025-26 
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access to high-quality, safe and welcoming buildings that
strengthen local identity and resilience. 
Economy CAMS aligns with it priority by enabling productive, modern
workspaces, supporting employability and skills activity, and
ensuring assets contribute to inclusive economic growth through
programmes such as the Learning Estate Strategy and the
regeneration of community facilities. Through significant
investment in roads and wider infrastructure this further supports
connectivity and access to good quality roads and infrastructure,
including new strategic connections into Renfrewshire, for
business, residents and visitors. 
Fair The strategy also reflects the objective, with a commitment to
tackling inequalities by prioritising investment in areas of greatest
need and ensuring buildings are accessible, inclusive and designed
to support vulnerable groups and reduce barriers to participation.
Green A strong emphasis on sustainability means the strategy directly
advances the theme, embedding net-zero principles into capital
planning, lifecycle maintenance and major programmes such as
the Housing Energy Standard and the modernisation of public
buildings.
Living Our Values The principles are embedded through transparent governance,
digital transformation, robust engagement processes, and
partnership working - including structured community
engagement and community asset transfer processes that
empower residents and build trust. 
Improving Outcomes
for Children and
Families
Finally, the strategy makes a significant contribution to, with the
long-term Learning Estate Strategy ensuring that children learn in
safe, modern, digitally enabled and energy-efficient schools that
support attainment, inclusion and wellbeing. 
CAMS explicitly states that it underpins the Council Plan, Capital Programmes, Learning
Estate Strategy, Housing Asset Management Strategy, Commercial Property Review and Plan
for Net Zero. The Strategy also aligns with the medium-term financial plan and capital
strategies, confirming this holistic approach, centred around aligning corporate objectives to
asset strategy.
Population needs and new ways of working
A key principle of the strategy is delivering services “in the right ways and in the right places”,
ensuring assets support locality‑based working and are located where demand is greatest.

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Renfrewshire Council: Transformation -  how councils are redesigning
and delivering more efficient services to achieve planned outcomes. 
Best Value thematic work in councils 2025-26 
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This moves the focus away from maintaining under‑used or poorly located buildings and
towards better‑targeted, more flexible assets that respond to different community needs.
The strategy aligns investment with core population priorities, particularly housing,
education, wellbeing and mobility. Large‑scale housing investment addresses demand for
affordable, high‑quality and energy‑efficient homes, while learning estate investment reflects
changing school‑age populations. Investment in parks, play areas, open spaces and active
travel supports physical and mental wellbeing across all age groups and helps create
inclusive, liveable communities.
The Strategy recognises that Renfrewshire’s population is changing and that the Council’s
assets must adapt to reflect how communities live, age and access services.
CAMS also emphasises community involvement, committing to work with communities to
shape asset use and, where appropriate, pursue community asset transfer to add local value.
While detailed demographic analysis sits mainly in supporting strategies, CAMS provides a
flexible, high level data‑led framework that ensures population needs remains a key driver of
asset planning and investment over time.
The asset management strategy contains a section titled ‘Consultation and Engagement’ that
details the council’s initiatives to strike up collaboration with key stakeholders to ensure that
decisions about its assets meet the needs of the communities they serve. Recent consultation
exercises include:
• Participatory Budgeting used to empower residents to directly decide how a portion
of public funds is spent, aiming to allocate 1% of the budget this way to improve local
communities.
• Residents Survey - the Council undertook research with Renfrewshire residents in
summer 2025 to measure residents’ views on council services and help inform future
decision making. 
• Annual rent consultation exercise with council tenants, which helps inform the
housing investment programme. 
• The new Paisley Grammar School Community Campus, set to open in August 2026 on
Renfrew Road, was developed through extensive consultations with pupils, staff, and
the community, featuring "design charettes" to incorporate their input.
• Community Asset Transfer Strategy consultations.
The Strategy links to the new ways of working and the opportunities that have emerged,
particularly since the pandemic, including consolidating assets by bringing more Council staff
into core buildings, such as the move from Abbey House to HQ, and also utilising space within
HQ to rent out to partners, for example, Scotland Excel. More recently the Council brought
Renfrewshire Joint Valuation Board into HQ, again allowing to declare the Robertson Centre
surplus to requirements and market it for sale which it was sold last year and is fully

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and delivering more efficient services to achieve planned outcomes. 
Best Value thematic work in councils 2025-26 
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occupied. The Council have operational and strategic groups overseeing these processes and
considerations.
Net zero commitments
CAMS supports Renfrewshire Council’s net zero by 2030 commitment by embedding carbon
reduction into how assets are planned, invested in and managed. It recognises that buildings,
infrastructure and fleet are major sources of emissions and treats asset management as a key
tool for climate action.
The Strategy prioritises low-carbon investment, directing funding towards improving
energy-inefficient assets, reducing demand through fabric improvements, and supporting the
transition away from fossil-fuel heating. This approach cuts emissions while reducing
long-term operating costs and exposure to energy price volatility.
It also links asset decisions to service transformation, enabling fewer, better-used assets
through digital delivery and new ways of working, which reduces overall energy
consumption. Climate performance is embedded within governance and reporting
arrangements, ensuring progress toward net zero is monitored, scrutinised and continuously
improved.
The council has a Net Zero Collaboration Group in association with other similar local
government bodies. This project recognises that across different councils they share many
similar types of properties, schools and council homes and that by sharing data with regional
partner local authorities Renfrewshire Council can build up a clearer picture of the cost of
improving the whole portfolio.
The buildings account for the majority of the Council’s organisational emissions, and the
Council has therefore prioritised targeted decarbonisation projects across its estate, including
expansion of building management system, solar PV installation, and development of district
heating networks such as at AMIDS, which will deliver over a 95% carbon reduction across its
lifecycle. The Council’s asset strategy also embeds energy efficiency and sustainable heat
planning, supported by Local Heat and Energy Efficiency Strategy (LHEES) work and emerging
clean heat business cases.
Case study: 
The council points to their sector-leading regional collaborative work with HubWest
Scotland on the Net Zero collaboration group which is a good example of looking wider
than Renfrewshire and maximising the use of resources as the Council share the resource
pressure to technically scope retrofit works across a range of archetype models. This
project recognises that across Councils they share many similar type of properties, schools,
Council homes and that by sharing data with regional partner local authorities they can
build up a clearer picture of the cost of improving the whole portfolio.

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Best Value thematic work in councils 2025-26 
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Other key activities in this area include a new fleet strategy which has a close alignment with
net zero commitments; the Housing Asset Management Strategy makes Net Zero a core
organising principle and aligning all investment decisions with upcoming statutory
requirements such as the Scottish Social Housing Net Zero Standard and the Council’s Local
Heat & Energy Efficiency Strategy (LHEES); transition its fleet towards low-emission and
alternative-fuel vehicles.
Strategy implementation 
The council supports the strategy framework via asset management and capital plans which
include specific actions, timescales and costs. There is a link between the council’s asset
management plans/capital programmes and long-term estate planning. 
Non-housing plans
Renfrewshire Council has an asset management framework, supported by a 10-year rolling
Non-Housing Capital Investment Programme and an approved Corporate Asset Strategy. The
capital plan sets out long-term investment in the Council’s estate and infrastructure and is
explicitly aligned with strategic priorities, including lifecycle maintenance, the Learning Estate
Strategy, City Deal programmes, and climate objectives. The Council has adopted a financial
planning principle that capital grant is directed first to lifecycle maintenance to protect
existing assets. 
The Capital Strategy confirms that investment decisions follow structured governance
including option appraisal, asset management planning and affordability testing in line with
the Prudential Code. As noted above, the Council has also undertaken a Strategic Property
Review to determine the optimum size and sustainability of the estate, ensuring future
capital plans reflect operational needs, carbon reduction ambitions, and statutory
compliance requirements.
Renfrewshire Council is enhancing biodiversity through a landscape‑scale approach that
strengthens parks, woodlands, nature reserves and habitats, creating connected green and
blue networks that support nature recovery and climate resilience. The Biodiversity Action
Plan restores habitats such as wetlands and peatlands and promotes community involvement
in managing greenspaces. Community groups and volunteers play an active role through
conservation, monitoring and citizen science, supported by the People Power priority.
Additionally, £350,000 from the Nature Restoration Fund is tackling invasive species along
riverbanks, restoring river habitats while reducing flooding risk, soil erosion and carbon
emissions in support of Net Zero.
Housing
Renfrewshire’s Strategic Housing Investment Plan 2026 to 2031 sets out a development
programme of affordable housing projects across Renfrewshire that will be supported by
Scottish Government funding through the Affordable Housing Supply Programme.

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The Housing Asset Management Strategy (2025–2030) provides a framework for how the
Council manages, maintains and invests in its housing assets, ensuring decisions are based on
stock condition data, regulatory standards and long‑term sustainability. The Housing Capital
Programme 2026/27 to 2030/31 reflects the strategic priorities, with over £337 million of
investment planned over the life of the plan, including £174m for existing homes, £104m for
regeneration and renewal, and £30m for new supply out with regeneration areas. Investment
decisions follow structured governance including option appraisal, asset management
planning and affordability testing in line with the Prudential Code. 
Affordability considerations
The council has considered the affordability of its capital programme and asset management
plans. The council can demonstrate a clear and structured approach towards affordability
through its asset management strategies and plans, combined with proposed future capital
budgets. The Revenue Budget for 2026/27 provides background information highlighting the
challenging financial environment in which the council operates. Supporting figures and
analysis of current economic conditions are provided to ensure the council’s focus on
delivering asset-related investment in a sustainable, efficient manner, in sync with medium
term affordability. 
Affordability is included in the way the Council finances large-scale asset programmes. For
example, the Council has built in a recurring £5.5m revenue contribution into the base
budget to support delivery of the Learning Estate Strategy, ensuring long-term capital
investment is fully linked to revenue affordability.
The council policy is that any new commitments should be supported by offsetting
sustainable savings or increased resources, ensuring affordability is built into decision making
from the outset. The Council considers its debt to expenditure levels on a regular basis via
capital plans and treasury management reports. Renfrewshire Council has one of the lowest
debt to spend ratios in Scotland, the ratio of financing costs to net revenue stream (general
fund) was 2.9% for 2024/25 versus the Scottish council average of 6%. 
The Council further shows good practice through recognition of lifecycle maintenance as a
recurring requirement, with additional funding allocated to address historic
under-investment and rising costs. This supports a move towards a steady, planned approach
to asset upkeep rather than reactive or piecemeal intervention. The Learning Estate Strategy
in particular illustrates strong affordability discipline, with phased delivery aligned to the
capital programme and the development of a long-term funding model that considers
borrowing, receipts and lifecycle costs together.
As a landlord, the Council also manages affordability through the Housing Revenue Account,
using a multi-year rent strategy, tenant consultation and participatory budgeting to balance
tenant affordability with long-term investment needs. In digital assets, strategic choices such
as a “buy not build” approach have reduced costs which improved services resilience. The

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Council shows a good understanding of both short-term budget pressures and longer-term
financial sustainability, and links these to its ability to invest in, maintain and rationalise
assets. Overall, this reflects a sound and considered approach to affordability, which is
treated as an important strategic factor influencing the scale, timing, delivery and
prioritisation of assets.
Recommendation:
The council’s reporting on affordability of capital projects and asset management should
consider providing additional scenario/risk analysis to show the impact of changes in inflation
and interest rates or the impact of changes in demand for services, to provide users of the
report with a greater understanding of the potential consequences factors out with the
council’s control could bring.
Building safety risks arrangements
The council has a plan in place for monitoring and addressing significant building risks
identified. Last year the council agreed a Housing Landlord Compliance Strategy for 2025-
2028, which focused on 6 key areas of compliance for social landlords to adhere to (gas
safety, electrical safety, fire safety, lift safety, asbestos management and water safety). These
compliance policies will ensure that buildings are managed in an appropriate manner to
ensure the safety of all users of the relevant buildings, mitigating both short- and long-term
risks. 
The council report bi-annually on housing landlord compliance (most recently in May 2026)
and in this process, 26 KPI’s were identified relating to the six areas of compliance, with 22
out of 26 KPIs showing 99% compliance. From this we can conclude that the policies in place
are having a positive impact, with the other KPI’s with lower compliance levels being
highlighted and actioned for improvement, showing that a plan to address those is in place. 
Facilities and Property Services are carrying out updated condition surveys of the public
building portfolio, with priority given to the Learning Estate to support statutory Core Facts
reporting. Schools assessed as Category C (Poor – Showing major defects and/or not
operating adequately) are being targeted for review and investment. The survey results will
inform the lifecycle maintenance programme, support decisions on property rationalisation,
and feed into short- medium and long-term asset planning.
In parallel, as set out in the Housing Asset Management Strategy, the Council is undertaking
Single Building Assessments for all multi-storey blocks to PAS 9980 standards, focusing on fire
safety and external wall systems. Funded by the Scottish Government, this work will inform
the multi-storey investment programme, ensuring any required safety or cladding
remediation is clearly identified and planned for.
The council has focused on actions designed to eliminate the risk of the presence of RAAC in
used buildings. Significant works have been undertaken by Facilities and Property Services to

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review the council’s portfolio of buildings to identify any RAAC. Where any buildings are
found to have RAAC, property services work in conjunction with engineering consultants to
come up with the most appropriate solution, with safety being the priority, this recently took
place for the Castlehead High School gym area (this was the only building where RAAC was
identified in the most recent report).

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Governance and performance
It is essential that the council has effective governance arrangements in place to enable
transparency, oversight and scrutiny of progress with implementing its capital programme
and asset management strategy. This enables better-informed decision making and
corrective action where needed.
Governance arrangements 
The Corporate Asset Management Strategy provides a single, corporate governance
framework for the planning, management and investment of all Renfrewshire Council assets. 
CAMS is integrated with the Council’s capital investment programmes and medium-term
financial planning arrangements. Asset investment proposals are developed and approved
through established capital governance routes, ensuring affordability, deliverability and
alignment with revenue budgets are considered before commitments are made.
The strategy provides a corporate framework within which asset-specific strategies (such as
Learning Estate, Housing Asset Management, Property, Fleet and ICT) operate, each with
their own governance, reporting and approval mechanisms. CAMS brings these together to
provide a consistent and coordinated approach.
Overall strategic responsibility for asset management sits corporately, with the Council, and
specifically with its Leadership Board, ensuring asset management is treated as a
cross-cutting organisational function rather than a service-specific activity. This reinforces
accountability at the Member level and ensures that asset decisions support the Council Plan,
Net Zero commitments, service transformation and financial sustainability.
Elected Members via Policy Boards provide democratic oversight of asset-related strategies,
capital programmes and major investment decisions within their remit. This allows scrutiny,
challenge and alignment with local priorities.

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Exhibit 4: Member level governance structure 
Source: The Corporate Asset Management Strategy 2026-30
The Council officer level oversight is led by the Corporate Management Team and the Asset
Management Oversight Group. Additional, specialised governance arrangements are in place
for key asset areas, including the Housing Asset and Investment Programme Board, Housing
Regeneration Programme Board and the Learning Estate Programme Board support robust
decision making, scrutiny and accountability.

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Exhibit 5: management oversight structure 
(CMT – Corporate Management Team) 
Source: Council internal documentation
Performance monitoring and reporting
Monitoring arrangements 
Performance in relation to asset management is monitored through:
• At a member level, every Board cycle there is an update on the Capital Programme. All
the operational update reports also cover progress against asset management plans.
• Regular reporting to relevant Policy Boards (Communities and Housing Policy Board; 
Finance, Resources and Customer Services Policy Board; Infrastructure Land and
Environment Policy Board). With the largest projects including the Learning Estate and
City Deal where the reporting tends to be more detailed allowing better scrutiny.
• Operational update reports are provided regularly to policy boards which cover
investment programmes across all asset classes.
• Service update reports and service improvement plans.
• Programme-specific governance arrangements for major investment programmes.
This enables progress, risks and emerging issues to be identified and addressed in a timely
and transparent way. Future corporate progress updates on CAMS will be presented to the
Leadership Board, supporting an integrated view of asset performance across the
organisation. 
Additional, specialised governance arrangements are in place for key asset areas, including
the Housing Asset and Investment Programme Board, Housing Regeneration Programme
Board and the Learning Estate Programme Board.

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The full Council approves its capital programmes in February every year and then receives
another report update in May on any changes voted when setting up the budget. A high level
update is also presented to the Council at its September meeting as a part of Financial
Outlook and Medium-Term Financial Plan consideration.
The key council committee monitoring the capital expenditure is Finance, Resources and
Customer Services Policy Board which considers revenue and capital budget monitoring
reports on capital projects on a quarterly basis. These contain information on housing and
non-housing projects progress, with details of changes to the capital programme and reasons
for those, prudential indicators which include forecast expenditure and implications. Our
review of the reports presented to the Council shows that the quality of those have improved
over recent years.
In addition, the Council maintains other resources that are available, such as the ‘How we are
doing’ interactive story map which allows viewers to review Council performance within the
LGBF using a PowerBI dashboard, which includes national comparisons and time series
performance information, aid in public transparency regarding the council’s active progress
on projects.
Recommendation:
Individual projects are reported to individual thematic council Boards and include details of
performance against the budget in monetary terms and explanations of any in-year
adjustments.  These reports could be further strengthen by including timelines for each
individual project which would allow more focused scrutiny.  
Risk management and assurance
Asset-related risks are formally identified and managed through the corporate risk
management framework. Key risks are recorded in the corporate risk register and reported
through the Council’s established audit and scrutiny arrangements, including updates to the
Audit, Risk and Scrutiny Board. This ensures that condition, compliance, climate and financial
risks associated with the asset base are actively monitored and mitigated.
The council has appropriate leadership arrangements in place for its capital programme and
asset management strategy. Every board cycle the capital programme is updated, to reflect
all operational update reports and track progress towards asset management plans. In terms
of the overall Asset Management Strategy, corporate oversight is provided by the Council,
Leadership Board, and relevant Policy Boards. Officer coordination is led by the Corporate
Management Team and the Asset Management Oversight Group.
Delivery of the asset management plans and capital programme
The Council has had an ambitious rolling capital programme in place which historically
covered periods of five years for both housing and non-housing programmes. The most

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recent capital programme approved in February 2026 totals to £832million. It consists of
capital spend of £495million for non-housing projects to be delivered over 10 years and £337
million for housing projects to be delivered over 5 years. 
Exhibit 6: Rolling capital budgets
Approved in Period Non housing
budget (£m)
Housing budget
(£m)
Total budget
(£m)
2022 5 years 437.2 242.7 679.9
2023 5 years 424.3 270.9 695.2
2024 5 years 450.4 281.3 731.7
2025 5 years 286.2 292.4 578.6
2026 10/5 years * 494.5* 337.3 831.8*
(*) Non-housing budget moved to 10-year cycle and housing remained at 5-year cycle.
Source: Council’s capital programmes
2021/22 delivery of the capital plan had been significantly impacted by COVID-19 and relating
construction and wider market factors. Over the next three years that followed the Council
has been able to deliver c. £120m of capital expenditure every year which was consistently
below the initial capital budgets approved. A high-level analysis is presented below. 
Exhibit 7: Capital programme performance   
Year Initial budget
(£m)
Actual spend
(£m)
(Under)/
overspend (£m)
(Under)/
overspend (£m)
2021/22 £136m £82m (£54m) (40%)
2022/23 £161m £119m (£42m) (25%)
2023/24 £176m £125m (£51m) (29%)
2024/25 £183m 120m (£63m) (34%)
Source: Council’s capital programmes, Council’s Annual accounts, Azets Annual Audit Reports
The Council has consistently reported variances between the initial capital budget and actual
expenditure. The Council's capital programme is being delivered in a challenging financial and
operational environment. Increasing asset maintenance requirements, construction cost
inflation and wider market pressures are affecting the affordability and delivery of projects.
The programme also includes a number of complex, large-scale regeneration and
infrastructure projects, which require significant coordination, external funding and long-
term planning. Like many councils, Renfrewshire continues to manage the legacy impacts of
the COVID-19 pandemic, including project delays, supply chain disruption and increased
costs. The Council must also balance investment in existing assets with emerging priorities
such as decarbonisation, climate change adaptation and net-zero commitments. Funding
uncertainty, including reductions in capital grant funding and limited opportunities to
generate capital receipts, has increased reliance on borrowing and external funding. In

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response, the Council has adopted a longer-term approach to capital planning, with an
emphasis on affordability, prioritisation, partnership working and securing external
investment to support delivery while maintaining financial sustainability
A number of significant projects, including Paisley Museum, Paisley Town Hall and Paisley
Town Centre initiatives, have been reprofiled and expenditure deferred into future years. As
a result, the variances do not necessarily represent cancelled or abandoned investment, but
instead reflect a combination of project rephasing and delays to planned expenditure.
However, the recurring nature of these variances indicates that the initial capital programme
may not consistently reflect the timing of project delivery. This creates a risk that approved
budgets overstate the level of expenditure expected to be delivered within a financial year,
reducing transparency over the extent to which investment is progressing as originally
planned.
While the Council updates and reprofiles its capital programme during the year, the
information presented does not always make it sufficiently clear whether variances arise
from genuine underspends, changes to project delivery timescales, or revised project scopes.
This limits the ability of members and other stakeholders to scrutinise capital programme
performance and assess the realism of initial budget assumptions.
The trend is more evident within the non-housing capital programme, whereas housing-
related projects have generally been delivered broadly in line with planned expenditure.
Given the scale and complexity of the Council's ongoing capital investment programme,
maintaining robust forecasting, timely rephasing of budgets and transparent reporting of
delivery milestones will remain important.
Recommendation:
The Council should review whether further enhancement can be made to capital forecasting
and reporting arrangements. In particular, it should consider strengthening the distinction in
reporting between genuine underspends, project rephasing and changes in project scope.
These improvements would enhance the transparency and reliability of capital programme
reporting, support more effective member scrutiny and provide greater assurance that
annual budgets reflect realistic expectations of project delivery.
Major recent capital projects 
The Council's capital programme is being delivered in a challenging financial and operational
environment. While significant investment continues across infrastructure, regeneration and
public assets, increasing demands on the asset base and wider economic conditions are
placing pressure on available resources. The Council reports that asset lifecycle maintenance
requirements remain substantial, with ongoing investment needed to maintain the condition,

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safety and functionality of existing assets. At the same time, construction cost inflation and
market pressures continue to affect the affordability and delivery of capital projects. 
The Council also faces the need to balance investment in existing assets with emerging
priorities, including decarbonisation, climate change adaptation and wider net-zero
commitments. These requirements are increasing demand for capital investment and
influencing the prioritisation of projects within the programme. 
Funding uncertainty remains a key external factor. The Council notes reductions in capital
grant funding and uncertainty over the allocation of some national funding streams, requiring
ongoing review of investment plans. In addition, opportunities to generate capital receipts
from asset disposals are limited, increasing reliance on borrowing and external funding to
support delivery of the programme.  
In response to these pressures, the Council has adopted a longer-term approach to capital
planning and continues to place emphasis on affordability, external funding opportunities,
partnership working and the prioritisation of investment. This is intended to support delivery
of key projects while managing financial sustainability and maintaining flexibility to respond
to changing circumstances. 
Despite the context and difficult environment outlined above, Renfrewshire council has been
able to deliver a number of key capital projects in the last few years. For example, opening of
the Renfrew Bridge and the £104m cultural infrastructure programme which included major
renovations to the Paisley Town Hall and Arts Centre, along with a new Paisley Library and
Learning Hub. 
The other three key group of projects include Advanced Manufacturing Innovation District
(AMIDS), Learning Estate development and Digital projects.
AMIDS is Scotland's home of manufacturing innovation. The development was a collaborative
project, led by Renfrewshire Council and also focused on a net zero future. Developing the
district is bringing skilled jobs, training and opportunities to Renfrewshire, bolstering
manufacturing sector in Renfrewshire which provides more than 8,000 jobs - around 10% of
total jobs in the area.
The Council also received £38.7m Levelling Up Funding to support the AMIDS South Link
between AMIDS and Paisley, improving links between Paisley and the AMIDS site.  
Netherton is a new development on land between the White Cart river and Glasgow Airport.
It is home to two new world-class innovation centres - the National Manufacturing Institute
Scotland (NMIS) and the Medicines Manufacturing Innovation Centre. Facilities based here
benefit from a state-of-the-art low carbon District Heating Network supplying heat and hot
water 90% greener than a gas boiler.

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Funding through the Glasgow City Region City Deal has allowed the Council to jointly fund
and deliver the enabling infrastructure, better connecting AMIDS to nearby commercial
centres and enhancing walking and cycling provision. Further City Deal funding is creating
improved connections between the district and the wider Glasgow City Region
through delivery of the first opening road bridge over the River Clyde at Renfrew. The new
bridge is operational, bringing a new vital transport link to Renfrewshire.
Renfrewshire Council’s Learning Estate Strategy sets out a comprehensive, long-term plan to
modernise its school infrastructure and ensure all children learn in high-quality
environments. Developed in 2024, the strategy is grounded in evidence-based assessment of
all schools using condition, suitability, sufficiency, and deprivation metrics. This analysis
revealed an inconsistent estate, with some modern facilities alongside ageing, underused
buildings, and highlighted declining pupil rolls leading to significant overcapacity. As a result,
the Council adopted a whole-estate approach focused on transformation rather than
piecemeal repairs.
Central to delivery is a structured four-stage business case framework aligned to HM
Treasury principles, ensuring transparency, accountability, and best value. Schools were
prioritised based on objective criteria, with initial projects targeting those facing the greatest
challenges. Engagement with stakeholders has been embedded throughout, ensuring
community views shape proposals from the outset.
The strategy promotes consolidation, new builds, and better use of existing high-quality
assets to address inefficiencies and improve educational outcomes. Robust governance
arrangements, including multi-layered oversight and staged financial controls, ensure strong
programme management. Overall, the approach integrates financial, environmental, and
social considerations, aligning with wider corporate goals such as net zero and community
development, while remaining firmly focused on delivering modern, inclusive learning
environments for future generations. More detail is included in the Appendix 2: Case study –
Renfrewshire’s Learning Estate Strategy.
Digital  Journey is a number of projects where the Council has been delivering its digital asset
management plans effectively, demonstrated by the transformational expansion of gigabit
capable connectivity to over 90% of population by 2024/25. The Council’s Digital journey has
evolved over the last 10 years with a core aim of transforming how the Council delivers
services and enables digital inclusion. The programme is closely linked to the organisation’s
strategic corporate objectives and has involved communities and a number of third party
partners over a long term basis. A good example of working with partners and communities
on this programme, has been the use of UK wide funding to progress the development of a
business case to install free superfast broadband in 80% of social homes, building on the
Council’s initial foundation of a 20 year Connectivity as a Service Framework which invested
around £2m to connect all council buildings to a new superfast broadband network and
which attracted an additional £40m of follow-on private investment to develop a commercial

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gigabit network across Renfrewshire. This resulted in connecting businesses and homes alike
and promoting Renfrewshire as one of the most digitally connected geographies in the UK. 
The Smart Social Housing programme is a proposed digital transformation initiative that
would introduce fibre broadband connectivity and smart technology within the Council's
housing stock to support digital inclusion and service improvement. As of February 2026, the
programme was at the business case stage, with a pilot involving around 2,000 homes
planned to test feasibility and benefits before any decision on wider implementation. The
Council considers the programme to be an important component of its wider transformation
agenda, although the anticipated benefits have yet to be evidenced through delivery and
evaluation of the pilot.
Our report on Transformation: how councils are redesigning and delivering more efficient
services to achieve planned outcomes presented to the council in September 2025 contains a
full case study on digital projects.

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Key performance indicators 
Scottish Housing Regulator performance indicators
The Council, as a registered social landlord, is required to submit an annual return outlining
service performance against performance indicators. The newest submission gives
performance against 31 applicable indicators including five new indicators. 
Of the 26 indicators where performance can be compared with last year, the majority –
seventeen - have improved, seven remain unchanged (or without newest data available) and
two have dipped slightly in performance.
The most notable improvements have been in void property management, rent arrears
performance and complaint handling, with the proportion of Stage 1 and Stage 2 complaints
responded to within target increasing significantly in 2025/26.
Performance remains strong in several operational areas despite ongoing pressures facing
the housing sector. However, challenges remain in achieving housing quality standards,
particularly those linked to newer requirements around energy efficiency and compliance.
The Council continues to monitor these areas and has reported targeted actions to improve
performance through the Communities and Housing Policy Board.
Overall, there is an improvement in housing performance, with particular progress in service
efficiency, asset management and customer service, while acknowledging the ongoing
challenges associated with meeting evolving housing quality and safety requirements.
Local Government Benchmark Framework
Local Government Benchmark Framework (LGBF) is a high-level benchmarking tool designed
to helps councils compare their performance against a suite of efficiency, output and
outcome indicators that cover all areas of local government activity. There is a number of
indicators available commented below which relate to the asset management activities. 
Percentage of operational buildings that are suitable for their current use
10 years ago the Council had 100% of their assets being suitable for their current use. Since
then, the trend has been downwards with over 90% maintained over the last 8 years. This is
better than the average council in Scotland and better than the specific Renfrewshire Council
family group average.

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Source: LGBF website
Percentage of internal floor area of operational buildings in satisfactory condition 
The Council has had an upward trend for this indicator taking it from 70% in 2011-12 to a
peak of 95% in 2018-19. Since then, the trend has been downwards, and in 2024/25 the
council has been just below 90% and slightly below the Scottish and family group averages.     
Source: LGBF website
Proportion of council dwellings meeting Scottish Housing Quality Standards
The Council started from a low position of just over 60% in 2013/14, to improve it
significantly to almost 95% in 2019/20 when it met the Scottish and family group averages.
After that period the trend has been significantly downward to hit below 60% in 2021/22,
from which the council is working on improving year on year and currently sitting at 80%. This
is currently slightly below both Scottish and family group averages.

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Source: LGBF website
Proportion of council dwellings that are energy efficient
This area has seen a significant improvement since 2015/16, starting with 66% to the peak of
almost 87% in 2020/21, with a downward trend recorded in the next year, and with no
further data being collected for LGBF reporting purposes beyond 2021/22. 
Source: LGBF website
Overall, the indicators suggests that the Council is managing well when it comes to their
operational and corporate assets, however the housing specific indicators present a mixed
picture and an area of challenge.

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Partnership working and community engagement
It is essential that councils consider how they can collaborate across services and with other
public and third sector organisations to manage assets. This has the potential to achieve
savings, better align service provision and create opportunities for joint working. Councils
should also have transparent and robust processes in place for supporting and assessing
community asset transfer requests and engaging with their communities on asset
management plans and priorities.
Working collaboratively
The council’s asset management strategy is aligned to the Council Plan which sets out how
the council has considered options for working with partners and across services and
therefore how to improve the way in which assets are used.
The council presented good evidence of partnership working across different levels and
sectors. This work is aligned to strategic aims, has examples of long-term partnerships and
tangible outcomes in form of funding infrastructure delivery and impact.
Working with other local authorities
The council’s work with other local authorities is shown through its involvement in large-
scale, long-term regional partnerships and coordinated programmes.
A key example is the Clyde Valley Residual Waste Project, which involves several councils
working together over 25 years in a £700 million partnership to manage waste and generate
low-carbon energy. This reflects joint commissioning, shared investment, and coordinated
long-term planning across multiple authorities. The partnership enables councils to deliver
services at a scale that would not be achievable individually, supported by joint
commissioning and long-term collaboration. It delivers collective environmental outcomes,
including significant reductions in landfill use, increased recycling performance, and lower
carbon emissions. The scale, duration, and complexity of the project indicate sustained
collaboration, formal governance arrangements, and a shared commitment to delivering
consistent outcomes across participating council areas.
The council is also part of a Glasgow City Region initiative to expand electric vehicle charging
infrastructure in partnership with seven other councils. This collaboration has secured
national funding and allowed a coordinated and strategic approach to delivering charge
points across the region. By working together, the councils are able to jointly plan the
development of a wide EV charging network across the region, supported by collaborative
design and formal partnership agreements. The scale of the programme creates a market
opportunity, enabling the appointment of a private sector delivery partner. The approach
also supports more inclusive provision, including expanding access for residents without

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home charging and in areas less likely to attract private investment, contributing to a wider
transition to zero-emission transport.
These arrangements allow councils to access funding, share risks, and deliver infrastructure
and services more efficiently than would be possible individually. Overall, the council’s
approach demonstrates established regional working focused on shared priorities such as net
zero and infrastructure development.
Across both examples, outcomes are measured through a combination of:
• Shared performance indicators tied to the purpose of each programme (e.g. carbon
savings, infrastructure delivery).
• Funding and compliance measures set by national bodies.
• Collective targets agreed across participating councils.
Working with private and third sectors
The Council demonstrates innovation in asset management through a range of partnership
models, including joint ventures, regional collaborations and long-term strategic relationships
with private sector organisations. Partnership working is used to support regeneration,
infrastructure investment, digital transformation and delivery of net-zero objectives, enabling
the Council to access additional expertise, investment and delivery capacity. Examples
include the Council's joint venture arrangements linked to regeneration and the Advanced
Manufacturing Innovation District Scotland (AMIDS), as well as innovative projects such as
the proposed district heating network extension to Glasgow Airport and wider place-based
regeneration initiatives.
With the private sector, partnership working is largely focused on infrastructure, digital
transformation and investment delivery. The Council works with strategic partners across
connectivity, data services, digital platforms and cyber security, including Commsworld and
CityFibre, which support the Council's digital infrastructure and transformation programme.
The Council's approach is to develop longer-term strategic relationships rather than one-off
projects, with partners contributing to the development and delivery of sector-leading
solutions.
The Council also collaborates extensively through regional and cross-sector partnerships.
Examples include the Clyde Valley Residual Waste Project, the Glasgow City Region EV
charging programme and HubWest, which enable resources, risks and investment to be
shared across partners. Outcomes from these arrangements are typically measured through
delivery outputs and service outcomes, including infrastructure installed, service
performance, carbon reduction and contribution to wider economic, digital and net-zero
objectives.

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Overall, the Council demonstrates a willingness to use innovative delivery models and
strategic partnerships to support major infrastructure, regeneration and digital projects that
may not be achievable through traditional delivery approaches alone.
With the third sector and communities, partnership working is more locally incorporated and
focused on participation, co-design, and stewardship of assets. Examples such as Friends of
Barshaw Park and the Team Up to Clean Up campaign show sustained collaboration with
volunteer groups in managing and improving local spaces. These partnerships are supported
by council resources and structured programmes, and outcomes are reflected in levels of
participation, volunteer activity, and environmental improvements. Community involvement
is also formalised through mechanisms such as Local Place Plans, where communities help
shape land use and local priorities, supported by dedicated funding.
Overall, the approach is partnership-specific rather than standardised, with measurement
frameworks aligned to the purpose and scale of each collaboration.
Working collaboratively within the council
The council’s internal partnership working is demonstrated through the joint use of assets
and service co-location, particularly in relation to estate rationalisation and new ways of
working.
An example is the consolidation of services within Renfrewshire House, where different
teams, including social work, have been brought together into shared accommodation
following the end of the Abbey House lease. This included the creation of trauma-informed
spaces, with family rooms designed in collaboration with service users. 
There is also evidence of shared use of assets. For example, learning estate facilities are used
for both school and community purposes, including sports provision at locations such as
Johnstone Sports Hub and Dargavel Primary School. New developments, including Paisley
Grammar Community Campus and Thistle Primary School, have been designed with
community use in mind.
Renfrewshire Council has a large-scale and long-term asset transformation agenda spanning
education, culture, leisure and the wider property estate. The Council has committed
significant investment in its learning estate, including major new-build and refurbishment
projects, supported by a structured prioritisation process to inform future investment
decisions. 
The Council is also reviewing the future delivery model and sustainability of OneRen, which
manages a substantial portfolio of cultural, leisure and community assets on the Council's
behalf. 
Alongside these programmes, the Local Strategic Property Programme is intended to
rationalise and modernise the Council's wider estate, improve asset utilisation and support

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service transformation and place-based regeneration. Collectively, these initiatives represent
a significant programme of change and investment, requiring effective long-term planning,
prioritisation and management of affordability and delivery risks. 
In additions, collaboration is demonstrated in specific service delivery arrangements, such as
the co-location of the CCTV control room with Police Scotland, where the majority of footage
requests come from Police Scotland and they contribute to running costs.
Furthermore, internal working contributes to wider projects, such as heat network
development and digital transformation, which involve multiple council functions alongside
external partners.
Engaging with communities
The Council supports a range of approaches to community engagement in decision-making
about assets, investment and service delivery. Key examples of engagement are outlined
below.
The You Decide participatory budgeting programme enables residents to suggest and select
local projects, supported by engagement through community events, gala days and online
promotion. Over three years, more than 4,800 people have taken part, with £1.2m allocated
to over 50 projects including safety improvements, accessibility works and community
facilities. The programme also connects with existing engagement structures such as
community councils and local partnerships.
The £100m, ten-year Housing Led Regeneration and Renewal Programme aims to deliver
improved, energy-efficient council housing across eight areas in Paisley, Renfrew and
Johnstone. It includes upgrading existing homes and neighbourhood environments, selective
demolition where needed, and the construction of around 350 new council homes.
Community engagement is a key part of the programme. Residents were consulted at an
early stage, and plans were revised in response to feedback. Door-to-door surveys were
carried out in the identified areas, providing information on residents’ needs, experiences
and views, which informed the development of proposals.
Engagement continues throughout delivery, ensuring communities remain informed,
involved and able to influence decisions as plans evolve. This includes regular pop-up events,
newsletters, social media updates and having staff based locally to answer questions and
build relationships. These consistent, visible engagement methods help build trust and
ensure communication is accessible and ongoing.
This approach includes ongoing consultation and engagement with residents, providing
opportunities to contribute views and feedback as plans develop. Neighbourhood Renewal
Plans are being prepared with input from communities and council services in each area,
addressing wider issues such as health and wellbeing, access to outdoor space, sustainable
travel, and employment or training opportunities.

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Engagement is also built into decisions about asset use and change. The Beechwood Centre
provides an example of the Community Asset Transfer process in practice. Following the
existing management group stepping back, a transfer request was submitted by an external
organisation. The Council published the request and gathered representations, while the
applicant carried out a structured programme of consultation including surveys, public
meetings, stakeholder discussions and community events. This ensured that local views,
including those of existing users, were considered before any decisions were made.
More generally, changes of use, demolition and asset disposals are subject to statutory
planning and governance processes. This includes public consultation, formal engagement
with community councils and decision-making through open committee processes, with
reports and meetings available to the public.
Major capital projects also incorporate stakeholder engagement. The Paisley Grammar
School project involved pupils, staff, parents, community representatives and council services
throughout both design and construction. Engagement included workshops, design sessions,
surveys, regular meetings and on-site presence by the project team. During construction,
further engagement took place through site visits, layout reviews, and ongoing updates.
Internal council services and external stakeholders such as emergency services and
neighbouring organisations were also involved to inform design, operational requirements
and compliance.
The Council’s digital inclusion work also supports community engagement, with initiatives
such as DigiZones and the Digital Champion network providing direct support to over 800
residents. These are complemented by partnership structures such as the DigiRen Network
and Citizen Voice Forum, which bring together community representatives and third sector
organisations to inform service design.
Engagement is also a requirement within targeted investment programmes such as play
parks. Consultation approaches include online surveys shared with schools and community
groups, direct engagement with nearby residents, and in-person drop-in sessions. Additional
targeted work is carried out with children and young people and local organisations to ensure
that proposals reflect local needs and priorities.
Overall, the activities show a well-established and structured engagement framework, with
strong coverage across major programmes and statutory processes. 
Paisley Museum co-design case study
The project has placed co-design and community participation at the centre of the
museum's redevelopment. Audience research informed the project throughout, including
studies on visitor needs, accessibility, public perceptions and barriers to engagement.
Content, text, films, digital games and learning resources were tested with more than 600
people, including children, families, people with disabilities and communities experiencing
poverty, with feedback directly influencing the final offer.

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Co-production has been a significant feature of content development. Around 20% of
museum displays were either fully co-produced or shaped through extensive participation,
involving local groups, schools, community organisations and international partners.
Participants contributed to exhibition design, interpretation, films, animations and digital
content, helping to ensure displays reflect diverse perspectives and local experiences.
The museum's education programme was also co-created with schools across
Renfrewshire. Eighteen primary schools were directly involved in designing new learning
experiences, a further 32 schools peer reviewed resources, and more than 500 pupils
participated in testing activities. This collaborative approach aimed to align museum
learning with curriculum needs and improve accessibility for learners. 
The public programme was developed through engagement with over 70 local
organisations and services. This resulted in pilot projects focused on themes such as health
and wellbeing, employability, literacy and creativity, involving 27 partner organisations and
more than 500 participants. 
The learning from this process has informed ongoing partnership working and a
commitment to delivering future programmes through co-creation with community groups
and stakeholders. 
Transparency of the community assets transfers
The council has a published Community Asset Transfer Strategy (CAT) and detailed process
guide that provides a framework for all aspects of the process - enquiries, assessment,
decision making and appeals. This is aligned with the Community Empowerment (Scotland)
Act 2015. The CAT Panel in charge of these processes comprises senior officers across the
Council and is chaired by the Head of Economy and Development. 
The Strategy has the following process and governance in place:
• Pre-application checks assess eligibility and suitability
• Valid requests are published publicly, allowing community representations
• Competing requests are managed through coordination or parallel review
• A right of appeal exists to the Scottish Government
The policy reflects the requirements of national legislation by incorporating a legal right for
community bodies to request ownership or control of assets. It also adopts the principle of a
presumption in favour of transfer, which means that decisions are not based solely on
financial considerations but instead take into account a wider range of potential community
benefits.

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The process set out in the policy is structured and includes several transparency measures.
These include the maintenance of public asset registers, the publication of applications, and
opportunities for community representations. Together, these elements provide a basis for
accountability and allow interested parties to observe and contribute to decision-making. The
inclusion of review and appeal mechanisms, including escalation to the Scottish Government,
introduces an additional level of oversight beyond the local authority.
The policy is linked to wider strategic priorities set out in the Our Renfrewshire Community
Plan, including economic development, wellbeing, fairness, and safety. This connection
indicates that asset transfer is intended to contribute to broader policy objectives rather than
operating independently of them.
In addition, the policy places emphasis on the capacity of applicant organisations. Groups are
expected to demonstrate appropriate governance arrangements, financial viability, and the
ability to deliver proposed outcomes. These requirements serve to assess whether a transfer
is likely to be sustainable over time, although they may also increase the level of preparation
needed for applicants.

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Appendix 1: Action plan
Our action plan details the weaknesses and opportunities for improvement that we have
identified during this audit.  
Issue / risk Recommendation Agreed management
action / timing
1. Sensitivity analysis
affordability reporting
The council’s reporting on
affordability of capital projects
and asset management should
consider providing additional
scenario/risk analysis to show
the impact of changes in
inflation and interest rates or
the impact of changes in
demand for services, to
provide users of the report
with a greater understanding
of the potential consequences
factors out with the council’s
control could bring.
We recommend that
the Council should
consider developing its
reporting further.
Response: This detailed
reporting is done at project
level when business cases are
being brought before elected
members for approval. The
Business Case format will be
reviewed to assess whether
further sensitivity analysis is
required. 
Responsible officer: Strategic
Change Manager
Due date: 31 December 2026

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Issue / risk Recommendation Agreed management
action / timing
2.  Timelines reporting on
capital projects
Individual projects are
reported to individual
thematic council Boards and
include details of performance
against the budget in
monetary terms and
explanations of any in-year
adjustments.  The
explanations for variances in
these reports could be further
strengthened by including
timelines for each individual
project which would allow
more focused scrutiny.    
We recommend that
the Council should
consider developing its
reporting further.
Response: Capital monitoring
reports will be reviewed in
advance of the next financial
year. Reporting of timelines
will be considered for major
projects (e.g. over £5m) and
not cyclical programmes. 
Responsible officer: Head of
Finance and Procurement
Due date: 31 July 2027

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Issue / risk Recommendation Agreed management
action / timing
3. Budget setting and
management process
The Council should review
whether further enhancement
can be made to capital
forecasting and reporting
arrangements. In particular, it
should consider strengthening
the distinction in reporting
between genuine
underspends, project
rephasing and changes in
project scope. 
These improvements would
enhance the transparency and
reliability of capital
programme reporting, support
more effective member
scrutiny and provide greater
assurance that annual budgets
reflect realistic expectations of
project delivery. 
We recommend that
the Council should
consider developing its
budget setting and
management process in
line with the
recommendation.
Response: capital budget
monitoring is reported to
policy boards regularly
throughout the financial year.
Any updates to the phasing of
spend related to the timing of
the project is reported here.
Genuine underspends and
overspends are reported as
they arise, both via
procurement reporting and
policy board reports on
individual projects. 
Responsible officer: Director of
Finance and Resources
Due date: n/a

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Appendix 2: Case study – Renfrewshire’s Learning
Estate Strategy
1. Introduction
Renfrewshire Council’s Learning Estate Strategy represents one of the most ambitious
educational infrastructure programmes undertaken in the authority’s recent history.
Designed to transform the school estate in the years ahead, the strategy is based on the
vision of creating the best possible learning estate to allow children and young people to
thrive. This case study sets out how the Council has developed and delivered evidence-based
principles, and a best-value approach towards the improvement of its learning
establishments. 
Drawing upon the overall strategy, the approach to business case development, engagement,
and project/programme management, this case study demonstrates how Renfrewshire has
created a forward-looking, robust methodology for investing in its learning estate.
2. Strategic Ambition and Rationale for Change
In 2024, Renfrewshire Council approved a new Learning Estate Strategy establishing a
structured and consistent approach to evaluating every school building across the authority.
Schools were assessed using Scottish Government Core Facts criteria—Condition, Suitability,
and Sufficiency, and Quartile ratings relating to deprivation. 
This assessment revealed an inconsistent estate: some schools were modern,
high-performing assets in excellent condition, while others suffered from poor condition,
constrained sites, and outdated learning environments. At the same time, demographic
modelling identified declining school rolls and populations in multiple communities, resulting
in significant overprovision of school places. In a number of schools, occupancy was projected
to fall below 50% over the next decade. 
This combination of factors created a compelling case for transformation. The Council
recognised that simply repairing old buildings or rebuilding on a like-for-like basis would not
deliver best value. A strategic, whole-estate approach was required, one that ensured all
children, regardless of background, could access modern learning environments designed for
21st-century education.
3. A Structured, Transparent Business Case Framework
To ensure clarity, accountability, and best value, Renfrewshire adopted a four-stage business
case process, adapted from, but aligned to HM Treasury’s Green Book Business Case
approach:
1. Strategic Case for Change (SCC)

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2. Outline Business Case (OBC)
3. Full Business Case (FBC)
4. Final Delivery Business Case
This framework will support consistency and rigour across all projects. At each stage, the
Council will produce comprehensive documentation demonstrating strategic alignment,
affordability, achievability, and long-term value. This structured approach was agreed by
Elected Members and embedded in the programme’s governance arrangements. 
4. Evidence-Led Prioritisation of Schools
Through the prioritisation methodology, all 63 of Renfrewshire’s schools were scored and
ranked. This resulted in the schools being allocated into three sections as follows:
Section 1 – Prioritisation cohort: Schools to progress to business case assessment in a phased
approach. 
Section 2 – Middle cohort: Schools to progress to business case stage in the next 10-15 years,
with a focus being applied to lifecycle maintenance and interim investment. 
Section 3 – Long term cohort: New build / PPP schools, with a focus being applied to net zero
transition.
Within the prioritisation list, 14 schools were identified. To develop a manageable
programme of work based on funding and resource availability, the following schools were
identified to immediately begin the business case process:
• Auchenlodment Primary
• St Margaret’s Primary
• Thorn Primary
• Johnstone High School
• Trinity High School
These were assessed as having significant challenges related to poor condition, ageing
infrastructure, or misalignment with projected school rolls/demand. The prioritisation matrix
(Condition, Suitability, Sufficiency, Deprivation Quartile) provided a transparent and objective
basis for decision-making that received cross-party political support to remove subjectivity.
In each Strategic Case for Change, the Council presented clear evidence of:
• Deteriorating fabric and rising maintenance liabilities
• Suitability issues affecting curriculum delivery
• Enrolment patterns showing long-term decline

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• Inefficient utilisation of modern high-quality assets (e.g., Fordbank PS, West Johnstone
Joint Campus)
This evidence formed the foundation for later option appraisals and investment decisions.
5. Engagement-Driven Understanding of Community Need
Following publication of the Strategic Cases for Change in 2025 for the agreed priority
projects, Renfrewshire undertook early engagement with parents, staff, pupils, and
community stakeholders. Stakeholders were invited to comment on:
• What they valued in current schools
• What they would change
• Priorities for future investment
Feedback consistently emphasised:
• The importance of modern, well-maintained school buildings
• Improved outdoor learning spaces and playground environments
• Better provision for Additional Support Needs (ASN)
• Safer travel routes and improved traffic management 
Stakeholders also expressed strong appreciation for modern, bright, well-designed facilities
such as St Anthony’s Primary and Fordbank Primary, reinforcing the alignment between
facility quality and positive learning experiences.
6. Interim Options Appraisal: Establishing Viable Routes Forward
In October 2025, the Council published an interim update presenting early triage outcomes
for all possible options. This served two purposes:
1. To eliminate options that fundamentally failed to meet best-value criteria
2. To provide transparency to the community and elected members about the longlist
and decision-making process 
To be able to determine whether a route forward offered value and wider benefit for further
investigation, the following criteria were considered, with detailed explanations for all
possible routes forward per project:
• Strategic fit
• Value for money
• Achievability
• Site constraints
• Legislative compliance, including minimum site sizes under the 1967 regulations

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This interim stage identified non-viable options such as:
• “Do nothing” approaches
• Retrofitting schools on constrained sites (e.g., St Margaret’s Primary & Trinity High
School)
• Rebuilding schools that would still operate significantly below optimal occupancy 
Only options demonstrating long-term sustainability, best value, and strategic alignment
progressed to the OBC stage.
7. Outline Business Cases: A Preferred Way Forward for Each Area
In March 2026, Renfrewshire produced Outline Business Cases for:
• Johnstone Primary School Estate
• Johnstone High School
• Trinity High School 
These documents provided detailed longlist and shortlist analysis, exploring costs, benefits,
risks, and site options. This resulted in a shortlist of options for each project progressing to
the Full Business Case stage, which is currently being undertaken.
7.1. Johnstone Primary School Estate
The OBC concluded that only Route 4: Masterplan Redesign met all critical success factors.
This involved three linked proposals:
1. Merge Auchenlodment & Thorn Primary Schools
A new two-stream non-denominational primary school (approx. 434 places) with early
years provision would replace both schools. Three site options were shortlisted,
including the existing Auchenlodment or Thorn sites, and one additional. 
2. Merge Cochrane Castle & Fordbank Primaries at Fordbank
This would consolidate two catchments into an efficient, modern building operating
closer to optimal occupancy. Projections showed combined demand stabilising
around 85–90% occupancy within the decade. 
3. Merge St Margaret’s & St David’s into one Denominational School
This addressed the small, constrained St Margaret’s site while optimising utilisation of
the modern Joint Campus facilities, into a single denomination school.
Together, these measures addressed:
• Overprovision
• Poor condition assets
• Connecting investment to areas of greatest need

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• Efficient use of high-quality buildings 
7.2. Johnstone High School
Three viable options were shortlisted:
1. Major retrofit on existing site
2. New build on existing site
3. New build on an alternative site with one additional alternative site shortlisted
7.3. Trinity High School
Due to an extremely constrained existing site falling well below minimum space
requirements, only one viable route existed:
• A new build school on a new site, with three possible locations shortlisted.
8. Demonstrating Best Value: Financial, Environmental & Social Outcomes
At the FBC stage, the Council has committed to undertaking a whole-life evaluation
considering options not just by capital cost but by:
• Long-term maintenance and lifecycle costs
• Operational costs (staff, transport etc.)
• Energy performance and carbon impact
• Community benefit and accessibility
• Educational outcomes 
Examples of best-value drivers include:
Optimising Existing High-Quality Assets
Johnstone’s PPP-built schools (Fordbank, Cochrane Castle, St David’s) are maintained to
exceptionally high standards; underutilising them represented poor value. Consolidation
addressed this directly. 
Avoiding Investment on Sites Below Modern Standards
St Margaret’s PS and Trinity HS sit on sites far below minimum area requirements. Investing
heavily in constrained locations would not deliver long-term value. 
Creating Efficiently Sized Schools
New education-led buildings will be designed to match projected demand rather than historic
capacity, preventing future underutilisation.

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9. Programme Governance: A Model of Transparency and Assurance
One of the strongest features of the Learning Estate Strategy is its governance framework,
set out in the Programme Terms of Reference. 
9.1. Multi-Layered Governance Structure
The Council established a clear hierarchy with distributed accountability as follows:
• Education & Children’s Services Policy Board (ECSPB)
Ultimate member-level oversight and decision-making.
• Learning Estate Delivery Board
Chaired by the Director of Children’s Services; responsible for strategic steering,
risk, scrutiny, and programme funding.
• Learning Estate Project Board
Chaired by the Head of Education (Strategy & Improvement); responsible for
operational delivery decisions, scope, timeline, and budget within agreed
parameters.
• Collaboration Group
A broad information-sharing forum involving planning, education advisers,
property, legal, procurement, climate, comms, and finance officers.
This structure ensures:
• No single officer makes key decisions
• Transparent approval routes
• Strong financial governance
• Full cross-service integration
• Clear escalation pathways 
9.2. Defined Roles and Responsibilities
The Terms of Reference explicitly describe expectations for key roles across the
programme including:

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• Strategic Learning Estate Manager
• Programme Manager
• Business Change Project Managers
• Technical Project Managers
• Finance, Legal, Procurement, Communications, Sustainability (all other relevant
subject matter expertise) 
This clarity supports accountability, risk management, and quality assurance.
9.3. Budget Management and Delegated Authority
The governance framework also defines:
• Stage-based budgets, rather than full financial commitment to a hypothetical
project at the outsets
• Approval thresholds
• Monthly monitoring
• Virement and re-profiling powers
• Requirement for FBCs before capital commitments
• Clear link to Standing Orders for procurement 
This ensures all expenditure is justifiable, fully authorised, and aligned to long-term
affordability. 
10. Integration With Wider Corporate Objectives
The strategy also aligns directly with:
• Renfrewshire’s Plan for Net Zero
• The Strategic Property Review
• Council Plan 2022–27
• Scottish Government’s Learning Estate Strategy 
This creates a coherent policy environment where learning estate decisions contribute to:
• Carbon reduction
• Place-making
• Community resilience
• Digital equity

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• Fairer local service delivery 
11. Continuous Learning, Review & Community Voice
The Learning Estate Strategy also embeds continuous improvement through:
Post-Project Reviews
Required for all investments >£2m within six months of project completion. 
Post-Occupancy Evaluations
Completed after one year to assess actual building performance against design intent. 
Iterative Engagement
Throughout each phase (SCC, OBC, FBC) the Council will conduct staged engagement
exercises involving:
• School communities
• Parents and carers
• Staff
• Community groups
• Elected Members 
• All other stakeholders with a connection to the asset 
This ensures that final decisions balance technical, financial, educational, and community
perspectives.
One of the stand out differences in Renfrewshire’s Learning Estate Strategy and approach to
business case production is that stakeholder and community views will be an integral part of
the decision making. Historically, and evidenced in other Councils, community views on the
recommended option are only gathered at the final stage of assessment which is the
statutory consultation period in line with the Schools (Consultation) (Scotland) Act, 2010. 
With the approach defined in the strategy, views will be sought from the outset, through
options generation, all the way to construction and opening. 
12. Conclusion
Renfrewshire’s Learning Estate Strategy demonstrates a transparent and controlled approach
to long-term public asset planning by consisting of the following key concepts:
• Strategic - rooted in clear policy alignment and evidence
• Transparent - supported by strong engagement and governance
• Data-Driven - with detailed forecasting and options analysis
• Best-Value Focused - targeting resources where they will have the greatest impact

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• Forward-Looking - integrating net zero, digital connectivity, and community use
• Well-Governed - with multi-layered oversight and robust financial controls
• Child-Centred - designed to deliver outstanding learning environments for generations

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