Finance and Resources - Service Improvement Plan 2026-2029
Renfrewshire Council · 11 June 2026
Back to Finance, Resources and Customer Services Policy Board — 11 June 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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PUBLIC ___________________________________________________________________ To: Finance, Resources and Customer Services Policy Board On: 11 June 2026 ___________________________________________________________________ Report by: Director of Finance and Resources ___________________________________________________________________ Heading: Finance and Resources 2026-2029 Service Improvement Plan ___________________________________________________________________ 1. Summary 1.1 The Service Improvement Plan for Finance and Resources is a three-year plan covering the period 2026-2029. The purpose of the Plan is to identify the priorities being addressed, the key tasks to be implemented, the implementation timetable and our measures of success. 1.2 The Service Improvement Plan is part of a suite of documents which describe the strategic direction for the Service and the Council, and also includes the Council Plan, Community Plan and Risk Management Plan. The Council Plan and Service Improvement Plans align activity under six themes – Place, Economy, Fair, Green, Living our Values and Improving Outcomes for Children and Young People. 1.3 The Service Improvement Plan is appended to this report and includes performance indicators and an action plan grouped under the Council Plan themes. A mid-year progress update on the Service Improvement Plan will be submitted to the Finance, Resources and Customer Services Policy Board in the autumn of 2026.
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PUBLIC 2. Recommendations 2.1 It is recommended that the Finance, Resources and Customer Services Policy Board: (a) approves the attached Service Improvement Plan; and (b) notes that mid-year progress of this Service Improvement Plan will be reported to this Board in the Autumn of 2026, with updates to the performance indicators and action plan. 3. Background 3.1 Finance and Resources enables and supports the smooth running and strategic management of the Council’s financial, legal, procurement, ICT, people and organisational development, customer services and business services as well as maintaining sound audit and governance across the Council. The service leads on the delivery of transformational change and organisational development across the Council. Support services such as those provided by Finance and Resources are critical not only to the delivery of the Council’s financial sustainability and strategic goals, but to day-to-day operations. 4. Service Improvement Plan 2026-2029: What do we want to achieve? 4.1. Council services continue to operate in a challenging context. The Council and services remain ambitious for our people and our place, and the Service Improvement Plan process sets out our priorities for improvement. The Service Improvement Plans process allows us to describe where activity is targeted, and through the 6-monthly updates described below, provide a balanced view on progress. 4.2. Our Service Improvement Plan sets out actions for the next three years, and in 2026/27 our particular areas of focus will be: • Progressing the delivery of the Digital Strategy 2025-2030 which will transform how the Council works, improving service delivery and choice for communities; • Supporting the next phase of the long-term Transformation and Change Programme, ‘Reshaping Renfrewshire’, including the ongoing development of the Transformation Board; • Reviewing the impact of the Council’s People Strategy 2021-26 with a view to consulting stakeholders on the development of a new strategy for 2026-31, aligning the Council’s people priorities with financial sustainability plans;
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PUBLIC • Continuing to bolster our cyber-resilience through technical and non-technical measures, protecting our digital assets; • Deliver a new Non-Domestic Rates policy; • Deliver a new Corporate Procurement Strategy; • Deliver the 2026 Scottish Parliamentary elections and make preparations for the delivery of the 2027 local government elections and the installation of the 2027 Council; • Supporting development and delivery of the learning estate strategy and other infrastructure investment; • Supporting the delivery of Year 1 of the AI Transformation Programme, maximising the benefits of AI solutions to drive service efficiencies across the Council • Continuing the ongoing programme of works to support employee health and wellbeing, for example, Ren Talks, promotion of self-care supports including on mental health, financial wellbeing, menopause and training of more Mental Health First Aiders; • Continuing to explore the use of digital technologies to enhance the Council’s current learning and development provision; • Continuing to support the wider council in delivering their service priorities through provision of professional and expert advice and services. 5. Monitoring progress 5.1 Progress on the implementation of the Service Improvement Plan is regularly monitored by the Senior Management Team and will be reported to the Finance, Resources and Customer Services Policy Board on a six-monthly basis. A mid-year review of progress will be brought to this Board in Autumn 2026 and an annual outturn report in Spring 2027. Implications of the Report 1. Financial – This report notes the financial challenges facing the local authority and the work that will be undertaken by the service to mitigate this. 2. HR & Organisational Development – The Service Improvement Plan details several pieces of work being progressed by the People & OD team. 3. Community/Council Planning – Service Improvement Plans reflect the contribution of each service to the Council and Community Plans. 4. Legal – None
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PUBLIC 5. Property/Assets – None 6. Information Technology – Digital resources are now key to the delivery of services and strategies are in place to manage this. 7. Equality & Human Rights - The Recommendations contained within this report have been assessed in relation to their impact on equalities and human rights. No negative impacts on equality groups or potential for infringement of individuals’ human rights have been identified arising from the recommendations contained in the report because it is for noting only. The delivery of actions included in the appendix will be impact assessed where appropriate. 8. Health & Safety – The Service Improvement Plan includes actions relating to employee wellbeing and absence. 9. Procurement – The Service Improvement Plan includes actions relating to procurement activity. 10. Risk – Risks related to the delivery and management of services are regularly monitored and included in Renfrewshire Council’s Corporate and Strategic Risk Registers. 11. Privacy Impact – None 12. COSLA Policy Position – None 13. Children’s Rights - None 14. Climate Change – The Service Improvement Plan includes actions and indicators under the theme “Green” demonstrating how it will contribute to Renfrewshire’s Plan for Net Zero. ___________________________________________________________________ List of Background Papers: None ___________________________________________________________________ Author: Pamela McDonald, Policy Officer, pamela.mcdonald@renfrewshire.gov.uk Appendix 1: Service Improvement Plan 2026-2029
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Finance & Resources Service Improvement Plan 2026 -29
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Finance & Resources –our service Strategic and operational financial advice and accountancy, Council Tax, rates and benefit processing Business services providing administrative support across services including payroll and employee services People and organisational development Legal services providing advice and support to all council services Internal audit, fraud, insurance and risk management Customer services providing professional front facing customer and administrative support councilwide Transformation, providing project & programme management ICT services, provision of ICT equipment, security and compliance, hosting, storing & connectivity Support for elected members and boards including delivering elections £ Strategic and commercial procurement supporting tendering, fair working practice and sustainability
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Finance & Resources - about us Finance and Resources leads the delivery of a wide range of professional services which support the smooth running and strategic management of the Council. Finance and Resources is led by the Director, Alastair MacArthur, and he is supported by four Heads of Service, the Chief Auditor and the Strategic Service Delivery Manager. Business Services, Risk & Safety delivers financial operations including Revenues and Benefits, provides business support to other Council services, risk management, ensuring robust controls are in place to manage risks associated with council activity and employee health, safety and wellbeing Corporate Governance provides legal services and supports the governance and effective running of Council and policy boards Digital, Transformation and Customer Services leads on ICT provision, project and programme management, and our front-facing customer services, and leads on our Digital Strategy Finance and Procurement provides financial and budgetary management services and a corporate procurement service councilwide Internal Audit leads on audit activity People and OD delivers strategic professional HR services including supporting recruitment and professional development Director of Finance and Resources Alastair MacArthur Head of People and OD Raymond Cree Head of Corporate Governance Mark Conaghan Head of Finance and Procurement Christine McCourt Chief Auditor Karen Campbell Head of Digital, Transformation and Customer Services Patrick Murray Head of Business Services, Risk & Safety Emma Shields
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Our resources and risks BUDGET For 2026/27, the revenue budget approved for General Services on 26 February 2026 was £622.794m. The capital budget approved for General Services on 26 February 2026 for 2026/27 was £11.7m. The Finance & Resources revenue budget for 2026/27 is approximately £52.4m Finance and Resources also supports all other council services with financial and budget management as well as providing support to our capital projects. RISK MANAGEMENT The Council’s risk management arrangements are well established with all strategic, corporate and service risks being reported to the Audit, Risk and Scrutiny Board. Corporate and strategic risks, where senior officers in the Finance & Resources service are owners or joint owners are shown on the right. The service also plays a significant role in the management of many ‘business as usual’ risks that exist within the council. Risks Evaluations Our strategic and corporate risks Successful Cyber Attack Very High Partnership Financial Sustainability Very High Financial Sustainability High Financial Stability High Information demands and deadlines High Workforce planning, recruitment and retention High Administration of elections Moderate Our service risks DWP subsidy – challenging thresholds High DWP subsidy – complexity of claims High
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Transformation and financial sustainability The Council’s financial outlook is significantly challenging.For the three-year period from 2026/27, there is currently a forecast budget deficit of broadly £40m after the assumed delivery of known recurring savings. The Council continues to explore ways to transform how we deliver our services – to improve the experience of our customers and service-users but also to ensure the Council’s financial sustainability. Finance & Resources continues to support this through: Delivering savings workstreams for Finance & Resources Leading with the cross- service Financial Sustainability workstreams led by the Corporate Management Team Providing Council services with finance and HR partner advice and support to deliver service-specific savings Providing project and programme management support to the transformation programme
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Data Strategy The Council’s Digital Strategy includes Smart Data Workstream tasked with improving the management and exploitation of data in a consistent way across our services, leading to the improvement of the Council’s capabilities around data. As part of the Smart Data Workstream an organisation-wide data governance group has been created which includes data specialist representatives from all services. Service data strategies have been developed since 2024 to address gaps and improve the management and exploitation of business-critical data. Action plans have been developed to progress strategy implementation at a service level and local data strategies are aligned with the new Digital Strategy. Effective use of data is a key pillar of the data strategy and will also be pivotal to other priorities in 2026/27, including the first year of our AI transformation programme, and the council-wide work on absence. Finance and Resources will continue to provide leadership via the Data Advisory Group.
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Renfrewshire Council’s Service Improvement Context Reflecting our values Delivering financially sustainable services Promoting equality, diversity and inclusion Delivering Best Value Aligning to our Council Plan and the Community Plan
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Other key plans, strategies and reports Council’s Medium Term Financial Strategy Customer Strategy Procurement Strategy Risk Matters Data Strategy Corporate Procurement Strategy People Strategy Annual Accounts Internal Audit Plan Customer Services and Business Services Performance Reports For Finance & Resources, a wide range of reports are presented to the Finance, Resources & Customer Services Policy Board. Papers and access to video recordings of past meetings can be found on the Council’s website.
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Our key priorities Ensuring the financial sustainability of the Council Supporting our citizens through the cost-of-living crisis Supporting the Council on governance and oversight Workforce planning and innovation Delivering modern, efficient services via a range of channels including digital Supporting the council on effective resource planning Supporting transformation and change across the organisation Protecting our digital assets and service delivery through strong cyber security and compliance
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Focus Areas for 2026/27 - Continue to support the long-term Transformation and Change Programme, ‘Reshaping Renfrewshire’ - Deliver the 2026 Scottish Parliamentary elections and make preparations for the delivery of the 2027 local government elections and the installation of the 2027 Council - Deliver a new People Strategy and support improved absence management - Deliver a new Non-Domestic Rates policy - Deliver a new Corporate Procurement Strategy - Support Year 1 of the AI Transformation Programme - Continue to bolster our cyber-resilience through technical and non-technical measures, protecting our digital assets - Support development and delivery of major infrastructure investment - Continue to support the wider council in delivering their service priorities through provision of professional and expert advice and support
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Delivering the Council Plan - PLACE What will we do? What difference will we make? When will we do it by? Support delivery of the Council’s infrastructure investment programme Renfrewshire’s residents have access to a range of modern, fit for purpose facilities. 31 March 2027 Support delivery of the Council’s financial sustainability work The Council is able to maintain a balanced budget within the context of a challenging financial environment. 31 March 2028 Delivering strong universal services to all Renfrewshire citizens We will provide a range of services to all Renfrewshire residents, including the delivery of billing, registration services, customer service provision and digital services such as those available through My Account. 31 March 2027 Support delivery of the Council’s Learning Estate Programme through the provision of professional services Our school estate has modern, fit-for purpose establishments. 31 March 2029
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Delivering the Council Plan - PLACE What will we do? What difference will we make? When will we do it by? Deliver a new Non-Domestic Rates Policy Our policy is modernized and reflects current legislation. 31 March 2027 Undertake a review of the administration and property maintenance arrangements of Common Good Property Provide clarity on the arrangements between the Council and Common Good Funds 30 September 2027 Provide professional services to support the delivery of the new Local Development Plan The LDP sets out policies and proposals that aim to facilitate sustainable economic growth and sustainable development by directing development to existing built up areas, creating sustainable mixed communities, high quality places and helping to tackle climate change. 31 December 2027
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Delivering the Council Plan – PLACE Performance Indicator Frequency 2023/24 Value 2024/25 Value 2025/26 Value 2026/27 Target FINSUS1 Total useable reserves as a % of council annual budgeted revenue Annual 43.2% 41.7% Not available* Data Only FINSUS2 Uncommitted General Fund Balance as a % of council annual budgeted net revenue Annual 2.1% 1.9% Not available* Data Only FINSUS3 Ratio of Financing Costs to Net Revenue Stream - General Fund Annual 3.13% 3.9% Not available* 3.47% FINSUS4 Ratio of Financing Costs to Net Revenue Stream - Housing Revenue Account Annual 27.7% 22.7% Not available* 28.59% FINSUS5 Actual outturn as a percentage of budgeted expenditure Annual 100.59% 100% Not available* 100% FINSUS6 Reliance on Reserves as a % of Net expenditure Annual 0.5% 1.3% Not available* Data Only * These indicators are published as part of the Local Government Benchmarking Framework and will be available when the Unaudited Accounts are published in June 2026.
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Delivering the Council Plan - ECONOMY What will we do? What difference will we make? When will we do it by? Deliver a new Procurement Strategy We have a consistent long-term approach to procurement which supports the delivery of the Council’s priorities. 30 June 2026 Develop and implement governance and monitoring arrangements for the AMIDS Investment Zone The Council is able to maximise the benefits of the Investment Zone, leading to greater investment and employment in Renfrewshire. 31 March 2027 Performance Indicator Frequency 2023/24 Value 2024/25 Value 2025/26 Value 2026/27 Target % of procurement spend spent on local enterprises Annual 20.15% 22% Not yet available 21%
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Delivering the Council Plan - FAIR What will we do? What difference will we make? When will we do it by? Support Renfrewshire residents with cost-of –living challenges Advice and support is in place to help Renfrewshire residents maximise their income and access entitlements. 31 March 2027 Deliver elections in 2026 and 2027 and prepare for the installation of a new Council in 2027 Renfrewshire voters are able to participate in the democratic process. 31 May 2027
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Delivering the Council Plan - FAIR Performance Indicator Frequency 2023/24 Value 2024/25 Value 2025/26 Value 2026/27 Target Time taken for processing new housing benefit applications up until the posting of notification of outcome of the application (cumulative) Quarterly 18.99 17.93 18.71 24 Time taken for processing change of circumstance housing benefit applications up until the posting of notification of outcome of the application (cumulative) Quarterly 8.08 4.3 4.19 10 Average speed of processing a Crisis Grant (Scottish Welfare Fund) in days Quarterly 2 2 1 2 Average speed of processing a Community Care Grant (Scottish Welfare Fund) in days Quarterly 10 10 11 15
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Delivering the Council Plan - GREEN What will we do? What difference will we make? When will we do it by? Explore options for implementation of a salary sacrifice scheme for electric vehicle purchases Council employees will benefit from an alternative way to purchase an electric vehicle and contribute to reduced emissions. 31 March 2027 Support the development of proposals for new District Heating Networks in Renfrewshire This will contribute to Renfrewshire’s Net Zero ambitions and show the value of sustainable energy projects. 31 March 2027
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Delivering the Council Plan - GREEN Performance Indicator Frequency 2023/24 Value 2024/25 Value 2025/26 Value 2026/27 Target Print volume – number of pages printed by council services Quarterly NEW INDICATOR 20,072,369 Data only
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Delivering the Council Plan – LIVING OUR VALUES What will we do? What difference will we make? When will we do it by? Implement the new Customer Strategy. Our staff and our technology will be developed in a way that ensures our customers are central to everything we do. The service our customers receive will be the same whether they call, visit or do it online. and no matter how the customer chooses to do interact with us, we will aim to get it right for them first time. 31 March 2029 Implement the new Digital Strategy. We will adopt a bolder approach to Council-wide digital transformation to ensure our organisation and our services continue to develop in preparation for the future needs of our customers. Over the next 5 years, we will invest in improving our data, our technology and the digital skills of our workforce and we will support our communities to develop the skills required to enable them to interact with us in different ways. Not everyone is able to, or would like to, use digital technology so we will continue to ensure our services remain open and accessible to all. 30 April 2030 Support the next phase of the long-term Transformation and Change Programme, ‘Reshaping Renfrewshire’ Transformation activity is co-ordinated and specialist resources are allocated to priority areas. 31 March 2027 Ensure data owners are aware of responsibilities, and align with Data Catalogue Ensure the workforce has appropriate capabilities to improve the effectiveness of our data. 31 July 2026
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Delivering the Council Plan – LIVING OUR VALUES What will we do? What difference will we make? When will we do it by? Support Year 1 of the AI Transformation Programme The Council maximises the benefits of AI solutions in relation to service efficiencies. 31 March 2027 Deliver a new People Strategy Our People Strategy will set out our overall approach to workforce issues, including our workforce planning activity to support recruitment and retention, our approach to training and development, and our ongoing focus on staff wellbeing, ensuring the Council remains an attractive employer, and we retain a skilled and motivated workforce. 31 March 2027 Implement the provisions of the Employment Rights Act 2025 Our policies and procedures reflect the latest legislation and promote employee rights. 31 March 2028 Actively support the Council’s ‘Living Well, Leading Well’ programme, including driving service-level improvements to manage absence Staff and managers are aware of the supports available to support good health and wellbeing and benefit from a fair and consistent approach to absence. Improving our absence levels is a shared goal. 31 March 2027
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Delivering the Council Plan – LIVING OUR VALUES What will we do? What difference will we make? When will we do it by? Support the Council’s engagement with and response to national inquiries The Council is fully compliant and engaged in supporting evidence gathering for any relevant national inquiries. 31 March 2027 Implement the next phase of transformation through the actions arising from the Council’s financial sustainability and improvement workstreams and the new Reshaping Renfrewshire programme The ongoing financial challenges facing all councils are addressed through the commitment of all services to deliver savings. 31 March 2028
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Delivering the Council Plan – LIVING OUR VALUES Performance Indicator Frequency 2023/24 Value 2024/25 Value 2025/26 Value 2026/27 Target Cost of collecting council tax per chargeable dwelling Annual 8 7.77 N/A 9.5 Percentage of Council Tax due in the year, collected by the end of the year (cumulative position to date) Quarterly 94.28% 94.49% 94.66% 95% Total % of investigation (Stage 2) complaints responded to within targets by Finance & Resources (cumulative to date) Quarterly 94% 97.16% 90.7% 85% Number of invoices paid within 30 days of receipt, as a percentage of all invoices paid council wide (cumulative) Quarterly 96.82% 97.83% 97.77% 96.5% Average number of work days lost through sickness absence per employee (F&R) (FTE) Quarterly 8.9 8.96 9.11 To be confirmed Gender pay gap % Annual 0.44 -0.52 N/A Data Only % of Finance and Resources FOI requests completed within timescale Quarterly 89.6% 93% 95% 90% Percentage of income due from Council Tax for prior years (cumulative position to date) Quarterly 97.19% 97.12% 97.08% 97.15% Percentage of Non Domestic Rates due in the year, collected by the end of the year (cumulative to date) Quarterly 96.95% 97.22% 97.29% 98% Percentage of Audit Plan completed (cumulative) Quarterly 92% 93.6% 90.1% 90%
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Delivering the Council Plan – LIVING OUR VALUES Performance Indicator Frequency 2023/24 Value 2024/25 Value 2025/26 Value 2026/27 Target F&R Front Line complaints (Cumulative) Quarterly 86.6% 91.9% 91.1% 85% Average days Small and Medium sized businesses invoices paid Quarterly 7.5 5.27 5.53 28 Percentage of new FAR staff completing corporate induction within 30 days of start date Quarterly NEW FOR 2025/26 48% 100% Percentage of FAR staff who have completed all mandatory training Quarterly NEW FOR 2025/26 99% 100% Percentage of FAR staff who have participated in a Personal Development 1 to 1 discussion within the last year Annual NEW FOR 2025/26 N/A 100% Percentage of Data Advisory Group meetings with attendance from FAR staff Quarterly NEW FOR 2025/26 87.5% 100%
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Delivering the Council Plan – Cross-cutting theme Additional actions for cross-cutting theme What difference will we make? When will we do it by? Contribute to the Council’s commitment to The Promise for all care experienced people Care experienced young people have better outcomes and a more positive experience of care; feel listened to and valued; can build and maintain good relationships. 31 March 2029 IMPROVING OUTCOMES FOR CHILDREN AND FAMILIES ‘Across all of our work and all of our efforts, we hope for loving and happy lives for Renfrewshire’s children – working together to get it right for children, families and communities – protecting, learning, achieving and nurturing. Every priority of this Council Plan will contribute to improving the lives of Renfrewshire’s children and their families. It is our fundamental duty as an organisation and our shared responsibility as citizens of this place to ensure that our children inherit a Renfrewshire where their wellbeing is nurtured, their futures are bright, and their environment is safe and healthy.’
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Title can go here • Click to edit Master text styles • Second level • Third level • Fourth level • Fifth level Finance & Resources Service Improvement Plan 2026 - 29 For more information, please contact: policycefar@renfrewshire.gov.uk