Agenda Document Pack - Cabinet - 17/03/2026
North Ayrshire Council · 17 March 2026
Back to Cabinet — 17 March 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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North Ayrshire Council, Cunninghame House, Irvine KA12 8EE Cabinet A Meeting of the Cabinet of North Ayrshire Council will be held in the Council Chambers, Ground Floor, Cunninghame House, Irvine, KA12 8EE on Tuesday, 17 March 2026 at 14:30 to consider the undernoted business. Meeting Arrangements - Hybrid Meetings This meeting will be held on a predominantly physical basis but with provision, by prior notification, for remote attendance by Elected Members in accordance with the provisions of the Local Government (Scotland) Act 2003. Where possible, the meeting will be live-streamed and available to view at https://north-ayrshire.public- i.tv/core/portal/home. 1 Declarations of Interest Members are requested to give notice of any declarations of interest in respect of items of business on the Agenda. 2 Minutes The accuracy of the minutes of meeting of the Cabinet held on 17 February 2026 will be confirmed and the Minutes signed in accordance with Paragraph 7(1) of Schedule 7 of the Local Government (Scotland) Act 1973 (copy enclosed). EDUCATION ITEM FOR DECISION Report by the Executive Director (Education) 3 1967 School Premises (Scotland) Regulations Consultation Submit a report by the Executive Director (Education) seeking approval of the proposed response to the Scottish Government consultation on the School Premises (General Requirements and Standards) (Scotland) Regulations 1967 (copy enclosed). 1
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North Ayrshire Council, Cunninghame House, Irvine KA12 8EE GENERAL BUSINESS FOR DECISION Reports by the Chief Executive 4 Strategic Risk Register 2026/27 Submit a report by the Head of Finance seeking approval of the Strategic Risk Register for 2026/27 (copy enclosed). 5 Revenue Budget 2025/26: Financial Performance to 31 January 2026 Submit a report by the Head of Finance on the financial performance for the Council at 31 January 2026 (copy enclosed). 6 Capital Programme Performance to 31 January 2026 Submit a report by the Head of Finance advising of progress in delivering the Capital Investment Programme 2026/26 to 31 January 2026 (copy enclosed). 7 Additional Bank Holiday Submit a report by the Head of People & ICT providing information on the additional bank holiday proposed by Scottish Government and approved by royal proclamation for the World Cup (copy enclosed). Report by the Executive Director (Communities and Housing) 8 Proposals for Community Investment Fund (CIF) Expenditure Submit a report by the Executive Director (Communities and Housing) to determine applications by Locality Partnerships to allocate CIF funding to proposed projects (copy enclosed). 9 Urgent Items Any other items which the Chair considers to be urgent. 2
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North Ayrshire Council, Cunninghame House, Irvine KA12 8EE Webcasting Please note: this meeting may be filmed/recorded/live-streamed to the Council's internet site and available to view at https://north-ayrshire.public- i.tv/core/portal/home, where it will be capable of repeated viewing. At the start of the meeting, the Provost/Chair will confirm if all or part of the meeting is being filmed/recorded/live-streamed. You should be aware that the Council is a Data Controller under the Data Protection Act 2018. Data collected during the webcast will be retained in accordance with the Council’s published policy, including, but not limited to, for the purpose of keeping historical records and making those records available via the Council’s internet site. Generally, the press and public will not be filmed. However, by entering the Council Chambers and using the press or public seating area, you acknowledge that you may be filmed and that any information pertaining to you contained in the video and oral recording of the meeting will be used for webcasting or training purposes and for the purpose of keeping historical records and making those records available to the public. In making this use of your information the Council is processing data which is necessary for the performance of a task carried out in the public interest. If you have any queries regarding this and, in particular, if you believe that use and/or storage of any particular information would cause, or be likely to cause, substantial damage or distress to any individual, please contact dataprotectionofficer@north-ayrshire.gov.uk 3
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North Ayrshire Council, Cunninghame House, Irvine KA12 8EE Cabinet Sederunt Elected Members Tony Gurney (Chair) Christina Larsen (Vice-Chair) Eleanor Collier Alan Hill Margaret Johnson Chloe Robertson Church Representatives Mr Andrew Bruce Ms Elizabeth Turbet Vacancy Teaching Representative Ms Jacqui MacKenzie Youth Council Representatives Chair: Apologies: Attending: 4
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OFFICIAL INFORMATION OFFICIAL INFORMATION Cabinet 17 February 2026 At a Meeting of the Cabinet of North Ayrshire Council at 2.30 p.m. involving a combination of participation by remote electronic means and physical attendance within the Council Chambers, Irvine Present (Physical Participation) Tony Gurney, Christina Larsen, Eleanor Collier, Alan Hill, Margaret Johnson and Chloé Robertson. In Attendance C. Hatton, Chief Executive; D. Hammond, Executive Director (Communities and Housing); C. Cameron, Director and M. McLennan (ADP Lead Officer) (Health and Social Care Partnership); R. McCutcheon, Executive Director and D. MacKay, Senior Manager (Streetscene & Waste Strategy) (Place); A. McClelland, Head of Service (Education); M. Boyd, Head of Service (Finance); R. Lynch, Senior Manager (Legal Services), M. Sugden, Communications Officer (Media and Internal Communications) and C. Stewart, Committee Services Officer (Democratic Services) (Corporate Services). Also Present Davina McTiernan. Chair Tony Gurney in the Chair. 1. Declarations of Interest There were no declarations of interest by Members in terms of Standing Order 11 and Section 5 of the Code of Conduct for Councillors. 2. Minutes The Minutes of the Meeting of the Cabinet held on 27 January 2026 were confirmed and the Minutes signed in accordance with Paragraph 7 (1) of Schedule 7 of the Local Government (Scotland) Act 1973. 3. Alcohol and Drug Partnership Strategy 2025-28 Submitted a report by the Director (HSCP) requesting endorsement of the North Ayrshire Alcohol and Drug Partnership Strategy 2025-2028, attached at Appendix 1 to the report. Officers responded to Members’ questions and the Cabinet agreed to endorse the content of the North Ayrshire Alcohol and Drug Partnership Strategy 2025-2028. Agenda Item 2 5
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OFFICIAL INFORMATION OFFICIAL INFORMATION 4. Child Poverty & Early Intervention Fund (CPEIF) Submitted joint report by the Executive Director (Education) and the Executive Director (Communities and Housing) providing an update on the impact delivered through the Child Poverty & Early Intervention Fund. A full breakdown of CPEIF investments was attached at Annex A to the report. Officers responded to Members’ questions and the Cabinet agreed to (a) approve that any future CPEIF investment was aligned to, and reported through, the emerging Children and Families Plan; and (b) otherwise note the content of the report, including the impact delivered through the CPEIF to date. 5. Clyde Valley Waste Partnership Inter-Authority Agreement Update Submitted a report by the Executive Director (Place) providing an update in relation to the Clyde Valley Residual Waste Contract and seeking Cabinet approval for proposed amendments to the Inter-Authority Agreement (IAA) between the Partner Councils. The Cabinet agreed (a) the proposed changes to the Inter-Authority Agreement; and (b) that the Chief Executive or their authorised delegate, be authorised to execute, [in the presence of a witness], the revised Inter-Authority Agreement. 6. Urgent Items There were no urgent items. The meeting ended at 2.50 p.m. The full meeting proceedings can be viewed at https://north-ayrshire.public-i.tv/core/portal/home 6
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OFFICIAL INFORMATION OFFICIAL INFORMATION NORTH AYRSHIRE COUNCIL 17 March 2026 Cabinet (Education) Title: 1967 School Premises (Scotland) Regulations Consultation Purpose: To seek Cabinet approval of the proposed response to the Scottish Government consultation on the School Premises (General Requirements and Standards) (Scotland) Regulations 1967 Recommendation: That the proposed response is approved as the Council’s formal consultation submission, noting the key considerations identified and raised with the Scottish Government 1. Executive Summary 1.1 Officers from relevant council services (Legal Services, Property Management & Investment, Education and Legal Services) have reviewed the Scottish Government’s consultation on proposed amendments to the School Premises (General Requirements and Standards) (Scotland) Regulations 1967. The proposed Council response is attached at Appendix 1 to this report. While the majority of proposals are broadly welcomed and align with existing guidance and practice, key issues for further clarification by Scottish Government have been identified: Retrospective Application The consultation does not specify which proposals, if any, would apply retrospectively to the current school estate. This requires clarification due to potential operational and financial implications. Potential Financial Impact: A number of the proposed revisions may create additional cost pressures for local authorities. Further information has been requested to understand the scale and nature of any potential financial burden. Clarity of Terminology: Certain elements of the proposed wording are ambiguous or their intent is unclear. Further clarification has been sought to ensure the intent and practical application of the changes are fully understood. Agenda Item 3 7
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OFFICIAL INFORMATION OFFICIAL INFORMATION 1.2 The consultation document covers a wide range of standards related to schools (e.g. size of grounds, calculation of required internal spaces, kitchen sizes, digital infrastructure, target room temperatures etc). Importantly, the consultation also includes proposed revisions of the standards relating to school toilet provision. The wording in both the consultation and our proposed response is general in nature and seeks to recognise the diverse range of needs which these facilities require to serve in a modern education setting. 1.3 Due to the importance of this aspect of the Regulations, we have also recently undertaken a survey to gather the views of children and young people on current school toilet and changing facilities provisions. Analysis of those responses is currently underway and a report will be presented to Cabinet on the findings and general next steps as soon as practicable. 2. Background 2.1 The Scottish Government has launched a national consultation (opened 16 December 2025, closing 24 March 2026) on proposed updates to the School Premises (General Requirements and Standards) (Scotland) Regulations 1967. 2.2 These regulations currently set out the minimum physical standards for school buildings, including requirements for site size, lighting, ventilation and sanitary provision. However, the Scottish Government notes that the Regulations — now almost sixty years old — no longer reflect the needs, expectations, or operational realities of modern education. 2.3 The consultation considers changes across a wide range of subject areas, including: Educational accommodation standards (space metrics for modern learning). Outdoor education and recreational areas, with a stronger focus on nature, play, sport, and climate resilience. Sanitary accommodation and pupil wellbeing facilities, including medical and rest spaces. Digital infrastructure, recognising connectivity as essential for contemporary teaching and learning. Lighting, ventilation, heating and acoustic standards, incorporating modern environmental and educational expectations. 2.4 Officers from across council services have liaised to consider the questions raised by the government within the current consultation on proposed revisions to the School Premises (General Requirements and Standards) (Scotland) Regulations 1967. The proposed Council response is attached at Appendix 1 to this report. Generally, the proposed changes were welcome, and reflected current guidance or practice, however some matters were raised in respect of the following aspects of the changes: a. Retrospective application of some proposals: The revised proposals do not detail which, if any, would be applied to our schools retrospectively. This would be a key consideration. b. Potential for additional cost: In a few instances, the proposals could result in additional costs falling to local authorities; further clarification has been sought on these issues. 8
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OFFICIAL INFORMATION OFFICIAL INFORMATION c. Clarity required in relation to some of the language used: The intent of some of the proposals requires to be clarified, and this has been reflected in our responses. 2.5 In addition, the consultation also includes proposed revisions of the standards relating to school toilet provision. The relevant wording in the consultation includes: “Regulations need to include provision of separate sanitary facilities for boys and girls except where they are provided as a fully lockable room (including hand washing) for use by one pupil at a time… Regulations must also take account of pupils who require to use gender neutral toilets and those who require accessible facilities. The same facility/toilet may provide for both of these needs in some circumstances.” 2.6 We believe this wording provides a degree of useful clarity now, while also flagging that final regulations will need to further develop upon this. Our proposed response is largely supportive of these general principles on that basis. 2.7 In parallel, and due to the importance of this aspect of the Regulations, we have also recently undertaken a local survey to gather the views of children and young people on current school toilet and changing facilities provisions. This is important in meeting our requirements under UNCRC legislation while we consider what further action may be necessary. Analysis of the responses to that survey is currently underway and a report will be presented to Cabinet on the findings and general next steps as soon as practicable. 3. Proposals 3.1 It is proposed that Cabinet notes the draft response and approves submission to the Scottish Government by the 24 March 2026 deadline. 4. Implications/Socio-economic Duty Financial 4.1 None arising directly from this report. A number of the proposed revisions may create additional cost pressures for local authorities. Further information has been requested to understand the scale and nature of any potential financial burden. Human Resources 4.2 None. Legal 4.3 Any amendments to the 1967 Regulations that may result from the consultation would legally bind the Council and as such, further clarity is required before the Council could be confident in its ability to adhere to new or revised obligations. That said, the current (arguably outdated) Regulations present issues for the Council in terms of compliance. 9
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OFFICIAL INFORMATION OFFICIAL INFORMATION Equality/Socio-economic 4.4 In making relevant provision, including school toilet provision, the Council has a range of legal and equalities duties. The 1967 Regulations, as presently in force, do not necessarily take account of the full range of those duties. Climate Change and Carbon 4.5 The proposed changes themselves do not directly impact on climate change and carbon but will link future school premises to external standards set by professional organisations (eg the Chartered Institute of Buildings Services Engineers) which already promote energy efficiency. Key Priorities 4.6 Ensuring children and young people have the best start in life Building active, inclusive, and resilient communities Community Wealth Building 4.7 None. Islands Communities Impact Assessment (ICIA) 4.8 None. United Nations Rights of the Child (UNCRC) 4.9 The following Rights are positively impacted by the proposals: Education/ Goals of Education (Articles 28/29) Health (Article 24) Best Interests of the Child (Article 3) Non-Discrimination and Equality (Article 2) Consumer Duty 4.10 No issues directly arising from the consultation paper. 5. Consultation 5.1 Senior Officers from Legal Services, Education and Property Management & Investment have met to discuss and agree North Ayrshire’s draft response to the consultation. Additionally, a survey has been conducted to gather feedback from children and young people about current school toilet and changing facilities. The results are being analysed and will be reported to Cabinet at a later date. 10
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OFFICIAL INFORMATION OFFICIAL INFORMATION Sam Anson Executive Director - Education For further information please contact Robin Knox, Team Manager, Infrastructure on 01294 324478. Link to Scottish Government consultation: School premises regulations - updating proposals: consultation - gov.scot Background Papers 0 11
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Appendix 1- Proposed Responses to Consultation Questions Question 1: Do you agree that adding a link to Building Bulletin 93 for Regulation 24 (Acoustic Conditions) adequately covers the requirements for acoustic conditions? If not, why not? Response 1: Yes. We agree that retaining the Regulation and including a link to Building Bulletin 93 is acceptable. Good acoustic conditions are important, especially for those with hearing impairment, speech and language needs, or neurodivergent profiles. BB93 addresses these needs. Any changes to the guidance should allow for derogations related to acoustic performance, where the design of the building makes it impractical to comply – e.g. where primary classrooms naturally extend through an opening into adjacent breakout space. Question 2: Do you agree that Regulation 25 (Water supply) adequately covers the requirements for water supply? If not, why not? Response 2: Yes. We agree that this Regulation remains necessary and adequately covers the requirements for water supply within school premises. Although drinking water provision is addressed elsewhere, it seems important that this regulation is retained to cover hot and cold-water provision in pupil sanitary and shower facilities. We believe that, as a general point, this regulation (and others) should avoid direct links to specific other guidance (e.g. CIBSE TM13 etc ) and should include a proviso that “good industry practice” or “guidance issued by relevant professional bodies” is adhered to. A point for further clarification would be the provision of sinks in certain areas within schools e.g. Science, Art etc, where currently these are not always provided with both Hot and Cold-water supplies. Question 3: Do you agree that the new Regulations should apply to grant-aided schools? If not, why not? Response 3: Yes. We agree that the updated Regulations should continue to apply to grant aided-aided schools. 12
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Question 4: Do you agree that Regulation 14 (Kitchen Premises) can be retained? If not, why not? Response 4: Yes. We agree that this Regulation should be retained. The increased focus on the promotion of school meals, the expansion programme for universal free provision and expansion plans for breakfast clubs means that suitable kitchen and serving facilities are important to the operation of modern schools. Retaining this requirement ensures that catering infrastructure is appropriately considered in school planning and refurbishment. Question 5: Should Regulation 20 (Outdoor education and recreational areas) be retained and be updated to require schools to have a mix of outdoor environments to further support the delivery of learning, play, sport and access to nature? If not, why not? Response 5: Yes. We support retaining and updating this Regulation. Whilst always important, outdoor space has become more of a focus in recent years as the wellbeing agenda has become more central to successful education establishments. It plays a vital role in supporting physical health, social interaction, outdoor learning, wellbeing and access to nature. The proposed requirement for a mix of social, learning and active outdoor environments reflects current educational practice and aligns with the Learning Estate Strategy. We welcome the inclusion of enhanced outdoor area metrics developed through the Learning Estate Investment Programme, while noting that a degree of flexibility will be required to respond to constrained sites and shared campuses. We also note that the desire to extend community use outwith school hours may be hampered by Facilities Management constraints. n.b. A number of the aspects of this regulation- e.g. floodlighting, requirement for MUGA’s etc may be difficult to deliver in terms of planning, site constraints etc and would therefore require the regulation to be flexible in these respects. It would also be critical to understand whether this is intended to apply retrospectively as retrospective application would not be practicable or affordable for most existing premises and Scottish Government funding would be required to permit this change to be effected. Question 6: Do you agree that if there is a mixture of grass pitches and synthetic pitches then the area required in some circumstances can be less than that currently defined for grass pitches? If not, why not? Response 6: Yes. We agree that, where a combination of grass and synthetic pitches is provided, a reduced overall area requirement can be appropriate. 13
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Synthetic pitches offer resilience to weather, delivering potentially better value for money and increased curricular and community use. However, it is preferrable that some flexibility remains to reflect site context, shared community use, and the inclusion of natural landscape and biodiversity where possible. Local provision of sports facilities through schools requires the flexibility to address wider community needs e.g. If similar and accessible facilities are available nearby, then there should not be a prescriptive requirement to replicate them. Again, this regulation would be difficult to meet retrospectively. Spaces should be designed to permit ease of supervision. We consider that decisions related to these regulations should be made at a local level rather than via the Secretary of State. Question 7: Do you agree that accommodation metrics is an appropriate method to calculate the educational accommodation required? If not, why not? Response 7: Yes. We agree that accommodation metrics provide a consistent method for calculating minimum educational space requirements. The proposed metrics reflect current educational practices, including collaborative learning, inclusive practice, digital infrastructure, additional support needs and increased PE provision. We support their use as a minimum standard, with local authorities retaining discretion to exceed these where educational or community need requires. We note that the question does not relate to specific metric calculations and we would welcome a suitable collaborative approach to agreeing specific standards across local authorities. We believe that the guidance should offer flexibility where innovative education and community facility delivery methods can be employed e.g. through partnership working, shared external space etc. Question 8: Do you agree that the number of appliances per pupil as set out in Regulation 15 (Sanitary accommodation for pupils) are still appropriate? If not, why not? Response 8: Yes. We agree that the overall number of appliances is appropriate for the school environment The need to ensure access and dignity for pupils justifies the approach proposed, particularly in smaller schools. In terms of shower provision, there is a concern that the proposed regulation will require additional showers to be provided, when in practice these facilities, whilst necessary, are rarely used during the school day. This would add to the maintenance obligations. 14
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We would also be keen to see the age at which showers are required to be provided following PE lessons to be replaced by a requirement for showers in “secondary schools”, as the suggested age of 11 years old, will bring Primary Children into focus. If this regulation was to be applied retrospectively, Local Authorities would face considerable challenges in terms of feasibility, deliverability, costs and maintenance and Scottish Government funding would be required to permit this change to be effected Question 9: Do you agree that these proposals cover the modern requirements for toilet and washing facilities? If not, why not? Response 9: Yes. We broadly agree that the proposed changes more accurately reflect modern requirements. We note that regulations need to include provision of separate sanitary facilities for boys and girls, and we agree that regulations should also take account of pupils who require to use gender neutral toilets and those who require accessible facilities. We are supportive of the removal of mandatory urinal provision. The inclusion of sanitary disposal units aligns with current best practice. We would also be keen to see the age at which showers are required to be provided following PE lessons to be replaced by a requirement for showers in “secondary schools”, as the suggested age of 11 years old will bring Primary children into focus. We strongly support the emphasis on privacy, accessibility and dignity in all toilet and changing facilities Question 10: Do you agree that Regulation 18 (Medical inspection and rest room accommodation) covers the requirements for medical inspection and rest room accommodation? If not, why not? Response 10: Subject to further clarification on the requirement for “adjacency” of toilet facilities – could we suggest the word “convenient” or “nearby” is used as an alternative? We agree that the updated Regulation appropriately reflects current legislative frameworks and educational practice. The requirement for dental checks to be undertaken requires further consideration as the facilities required may be greater than current provision. Ensuring the availability of medical rooms and rest spaces close to toilet facilities is beneficial for safeguarding pupil health and wellbeing. We support the requirement for additional provision in schools serving pupils with complex needs. 15
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Question 11: Do you agree that wellbeing spaces, including nurture spaces, should be included in the regulations? If not, why not? Response 11: Subject to confirmation on retrospective application of this regulation (which may not be practicable / affordable in some situations), we would support the inclusion of wellbeing spaces within the Regulations. These spaces support emotional regulation, mental health and inclusion, particularly for pupils who may find the school environment challenging. We would seek clarity if the metric for these spaces would be included in the overall space calculations for schools? Question 12: Do you agree that the updated regulations should include a principle based requirement for digital infrastructure and connectivity in all schools? If not, why not? Please provide examples of how digital provision supports educational outcomes in your context. Response 12: Yes. We agree with a principle-based approach to digital infrastructure. Educational technology and teaching practices continue to evolve rapidly, and a flexible requirement ensures schools can adapt over time. Digital capability should be viewed as a core requirement for an education establishment and should be included in any premises regulations Should this standard be applied retrospectively, local authorities would be significantly financially challenged and Scottish Government funding would be required to permit this change to be effected. Some examples of digital infrastructure supporting educational outcomes are as follows: Children in Early Years being exposed to digital technologies at an early age The use of AI in secondary education Ubiquitous nature of Interactive Boards across all spaces used for teaching and learning WiFi availability to external areas of schools Increased digital capacity allows greater concurrent use Question 13: Do you agree that Regulation 21 (Lighting) covers the requirements for lighting? If not, why not? Response 13: Yes. We agree that simplifying the Regulation while retaining a clear requirement for appropriate lighting (from all sources) is appropriate. 16
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Lighting quality is a key factor in pupil comfort, concentration and wellbeing. We support reference to recognised professional guidance through non statutory-statutory documentation rather than rigid requirements. In recent years we have fitted dimming switches to teaching and learning spaces, which supports the diverse needs of different groups of learners and can assist where pupils with additional support need have a particular sensitivity. If this regulation was to be applied retrospectively, Local Authorities would face considerable challenges in terms of feasibility, deliverability, costs and maintenance and Scottish Government funding would be required to permit this change to be effected Question 14: Do you agree that Regulation 22 (Ventilation) should be retained and updated? If not, why not? Response 14: Yes. We support retaining and updating this Regulation. We now fit CO2 monitors to teaching and learning spaces as standard. The importance of ventilation and indoor air quality has been clearly demonstrated in recent years. Referencing Building Bulletin 101 provides a well-established framework while recognising our current practice and the significant investment already made across the school estate. If this regulation was to be applied retrospectively, Local Authorities would face considerable challenges in terms of feasibility, deliverability, costs and maintenance and Scottish Government funding would be required to permit this change to be effected Question 15: Do you agree Regulation 23 (Heating) can be retained and updated? If not, why not? Response 15: Yes. We agree that the heating Regulation should be retained and updated. Learning and teaching, along with wellbeing and energy efficiency are all supported by good thermal comfort. Aligning with BB101 and CIBSE guidance ensures consistency with modern standards while retaining an education-focused approach. We question the wider acceptability of the quoted temperatures for schools which appear to be somewhat lower than our standard approach and would draw particular attention to the needs of both Early Years children and those with Additional Support Needs who may have issues relating to temperature regulation. 17
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We are keen to understand if the proposed temperatures will allow compliance with other relevant legislation, particularly that which affects staff. Question 16: Do you agree that Regulation 4 (General Requirements) can be removed? If not, why not? Response 16: We agree that Regulation 4 can be removed. The requirement for central approval based on a cost threshold set in 1979 is no longer relevant to contemporary funding and governance arrangements. Decisions relating to capital investment are appropriately scrutinised through local democratic processes and national funding frameworks, making this regulation obsolete Question 17: Do you agree that Regulation 7 (Sites for primary and secondary schools) can be removed? If not, why not? Response 17: We agree that Regulation 7 should be removed. The current rules about how big a school site must be don’t always work well because every area is different and has different considerations and constraints. Local authorities need the freedom to plan school sites that fit their own local geography and population, especially in busy towns or in rural areas where space is limited. We would be interested to understand how the proposed flexibility provided by the removal of this regulation is impacted or influenced by the proposed changes covered by Questions 5,6,7 and 11 (above) Question 18: Do you agree that Regulation 11 (Educational accommodation in schools providing both primary and secondary education) should be removed? If not, why not. Response 18: We support removing this regulation. Joint campus schools are sometimes the optimal way of maintaining high-quality local education provision, especially in rural areas. Local authorities already plan and design these schools carefully, so removing the need for approval from Scottish Ministers will make the process quicker and easier without reducing quality. Question 19: Do you agree that Regulation 12 (Playroom accommodation in nursery schools and classes) is no longer required and can be removed, and 18
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that ELC settings, including those housed within school buildings should be specifically excluded in the updated Regulations? If not, why not? Response 19: We agree that Regulation 12 should be removed and that ELC settings should be excluded from the updated School Premises Regulations. The Care Inspectorate’s Space to Grow and Thrive guidance sufficient guidance for all LA’s. Question 20: Do you agree that Regulation 13 (Educational accommodation in special schools) should be removed? If not, why not? Response 20: Local needs and service models vary widely, so the design of special schools must be flexible. Local authorities, working with specialist staff and families, are best placed to decide on specific ASN accommodation. Question 21: Do you agree that Regulation 16 (Washing accommodation for pupils) is no longer required as it is met within the revised toilets and washing facilities Regulation? If not, why not? Response 21: We agree that Regulation 16 can be removed, as existing building standards, health and safety requirements, and educational design guidance already ensure appropriate provision. Question 22: Do you agree that Regulation 17 (Accommodation for staff) can be removed? If not, why not? Response 22: We agree that this Regulation can be removed as the matters covered by it are captured in separate guidance. Question 23: Do you agree that Regulation 19 (Storage accommodation) can be removed? If not, why not? Response 23: We support the removal of this regulation, as storage and circulation needs are already covered by workplace safety rules, curriculum requirements, and modern area metrics. Its removal will give authorities greater flexibility to design safe and efficient schools. Question 24: Please tell us about any potential equality impacts, either positive or negative, that you consider the proposals in this consultation may have, with 19
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reference to the ‘protected characteristics’ listed above. Please be as specific as possible. Response 24: In many cases, the removal of outdated regulations will provide greater flexibility to design inclusive and accessible learning environments that take account of the range of the authority’s legal obligations, including the Equality Act 2010. Question 25: Are there any aspects of a child’s rights or wellbeing that you think might be affected either positively or negatively by the proposals covered in this consultation? Response 25: We believe the proposals support children’s rights and wellbeing by removing outdated regulations and allowing schools to be designed in line with modern teaching practice, accessibility needs, and community expectations. Some positive impacts could include: More inclusive and adaptable learning environments. Clearer regulatory arrangements for ELC settings, helping ensure high quality early learning environment 20
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NORTH AYRSHIRE COUNCIL 17 March 2026 Cabinet Title: Strategic Risk Register 2026/27 Purpose: To seek Cabinet approval of the Strategic Risk Register for 2026/27. Recommendation: That Cabinet approves the Council’s Strategic Risk Register for 2026/27. 1. Executive Summary 1.1 The Strategic Risk Register has been reviewed and updated for 2026/27. 1.2 It is recommended that the eight previous risks remain on the Strategic Risk Register (SRR) at their existing risk scores. 2. Background 2.1 North Ayrshire Council is committed to ensuring that it is proactive in identifying and managing the risks impacting on the authority. The Council recognises that a certain amount of risk is inevitable if the organisation is to achieve its objectives. 2.2 The aim of risk management is to reduce the likelihood and/or impact of risk by identifying and controlling risks to the Council. If risk is to be managed appropriately, and Services are aware of these risks, risk management can contribute positively towards the organisation's decision-making processes, making the Council more innovative and effective in its approach to service delivery. 2.3 The most significant risks are identified through the Council's Strategic Risk Register, recognising the challenges facing the Council and demonstrating the arrangements in place to manage these risks. 2.4 The Strategic Risk Register has been reviewed and updated for 2026/27 and is attached at Appendix 1 to this report. For each of the risks detailed within the register a number of components are identified: • Risk proximity factors; • Risk score; • Potential effect on the Council's priorities; • Internal controls currently in place; Agenda Item 4 21
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• Assessment of controls; and • Additional actions identified 2.5 To assist in the assessment of each risk, the Council’s agreed risk matrix was used to ensure consistency. This is used to assess the likelihood of occurrence (on a scale from 1 to 5) and the significance of the impact of the risk should it occur (on a scale from 1 to 5). The risk score is the product of likelihood multiplied by impact. Only those risks rated as high or very high (10 or above) will feature on the Strategic Risk Register to ensure a focus on managing the most significant risks. 2.6 All eight risks remain on the Strategic Risk Register at their existing risk scores. 2.7 Very High Risks • Financial Sustainability – this risk reflects the ongoing and increasing financial challenge faced by the Council year on year (risk score 20). • Financial Sustainability of the Health and Social Care Partnership – this reflects the significant ongoing financial challenges faced by the Partnership and the risk these present to the Council (risk score 25). • Inequalities – this highlights the socio-economic inequalities faced in North Ayrshire (risk score 20). • Community Capacity Building and Empowerment – this highlights the challenges associated with the community empowerment act (risk score 20). • Property Asset Risk – This reflects the impact of long-term restricted budgets on the Councils ability to maintain these to a good standard (risk score 20). High Risks • Cyber Security – this reflects the ongoing risk from external cyber-attack which is being faced by all organisations (risk score 16). • Transformation – this reflects the wider risks associated with delivering the current Transformation Programme and developing a pipeline of future initiatives (risk score 12). • Climate Change – this risk has been on the Strategic Risk Register following the declaration by the Council of a Climate Change Emergency during 2019 (risk score 16). 2.8 Council services have identified high level strategic actions within their planning for 2026/27 to help the Council mitigate against its strategic risks. These actions are detailed in summary format in the Risk Management Action Plans following each Risk within Appendix 1. These actions will assist with performance monitoring and reporting on the strategic risks. 2.9 The Council’s Internal Audit Plan 2026/27 is scheduled to be considered by the Audit and Scrutiny Committee on 12 March 2026 and is risk-based with clear links in place between the audit plan and key risks the Council faces. 22
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Longer-term risks & Horizon Scanning 2.10 The Strategic Risk Register identifies the most significant risks which the Council faces at the present time. 2.11 The Corporate Risk Management Group identifies any new relevant risks though internal reviews and external horizon scanning utilising a number of sources. 3. Proposals 3.1 Cabinet is requested to approve the Strategic Risk Register 2026/27 4. Implications/Socio-economic Duty Financial 4.1 The Council continues to have a robust long- and medium-term financial planning framework. Key strands include development of key transformation themes and the establishment of an Investment Fund that will generate future savings alongside delivery of a number of key Council priorities. Human Resources 4.2 None. Legal 4.3 None. Equality/Socio-economic 4.4 The risk to the Council is that North Ayrshire residents, and in particular certain groups, will experience increasing levels of poverty and its effects. Current control measures fall into two categories - measures to address the root causes of socio-economic inequalities - income through employment or benefits – and mitigation measures to minimise the impacts of poverty. Climate Change and Carbon 4.5 The Council has declared a climate change emergency and has in place an Environmental Sustainability and Climate Change Strategy. Significant work to help mitigate the risk of flooding is included within the Capital Plan. The Council is undertaking an ambitious renewable energy programme. Key Priorities 4.6 A successful risk management framework helps to underpin the delivery of the Council’s strategic priorities in Our Council Plan 2023-2028. Community Wealth Building 4.7 None. 23
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Islands Communities Impact Assessment (ICIA) 4.8 None. United Nations Rights of the Child (UNCRC) 4.9 None. Consumer Duty 4.10 None. 5. Consultation 5.1 The Strategic Risk Register has been reviewed in consultation the Corporate Risk Management Group and relevant Chief Officers. Mark Boyd Head of Service (Finance) For further information please contact Alex Fitzharris, Team Manager (Risk), on 01294 324515. Background Papers None. 24
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OFFICIAL INFORMATION OFFICIAL INFORMATION Appendix 1 - Strategic Risk Report - 2026-27 Risk Code SRR2627_R01 Risk Title Financial Sustainability Latest Update 11-Feb-2026 Risk Owner Mark Boyd Risk Proximity Factors Consequences / Impact Existing Risk Control Measures Likelihood Impact The risk is that the level of funding from Scottish Government to local government falls significantly below the level required to operate services effectively. This will require the Council to take increasingly difficult and challenging decisions. The revised 2026/27 local government settlement represents an increase in core funding of £4.961m compared to last year. This is against a backdrop of significant inflationary cost increases and risks, including the financial projections associated with the HSCP and the risks this presents to the Council. The remaining Budget gap for the Council in 26/27 following the settlement is £11m. This will be addressed as part of the Budget setting on 25 February 2026. The North Ayrshire position is further affected by a reducing overall population demographic and a growing elderly population. This will further impact the Council’s share of funding across the short, medium and long term. Scottish Government funding to support the Council’s capital programme has also not kept pace with rising costs. Set against high inflationary driven construction costs there is a risk that the 10-year capital programme will be unaffordable. This could require projects to be reduced in scale or even ceased. Funding not keeping pace with demand and inflationary cost pressures means that there will be a reduction in some service areas potentially resulting in higher risks for service users. The future delivery of balanced budgets will become increasingly challenging. The capital programme could also be significantly impacted leading to reduced levels of capital investment. Robust monitoring of the Council’s revenue and capital budgets is in place as well as regular reporting of financial performance of the IJB to Cabinet and Audit and Scrutiny. To assist financial planning The Medium and Long- Term Financial Outlook (LTFO) to 2033/34 was approved at Council on 13 December 2023 – this is the cornerstone of the Council's financial planning in the medium to long term. The annual budget process for the General Fund revenue and Capital Programmes and financial performance monitoring process will continue to provide the framework from which control measures will continue in addressing the financial position. This is likely to result in more of a shift in financial resources to the HSCP and a potentially significant level of Council tax increase for 26/27. Delivery of the Council’s Change Programme is also vital in addressing the Budget challenges and this is being progressed by the Council’s Transformation Board, which is chaired by the Chief Executive. The Council will continue to address the financial challenges through a package of measures, including use of reserves, use of statutory powers, savings from the Change programme, sharing services and regional collaboration, the identification of savings, potential cuts to services and the setting of Council tax. 4 5 Status Risk Score Heat Map Change in Score Approach No change Treat Stable 20 25
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OFFICIAL INFORMATION OFFICIAL INFORMATION Strategic Risk Action Plan Date Updated 11-Feb-2026 Analysis of Effectiveness of Controls Further Action Required Target Date for Completion Officers Responsible Current Status: RAG Regular financial monitoring of Revenue and Capital Budgets. 11 February 2026: Trending towards underspend position in 25/26, however, this is within the context of a projected overspend position with the HSCP, therefore, additional financial contribution will likely be required in 25/26. 31-Mar-2026 Mark Boyd Maintain Financial Governance Arrangements for IJB. 11 February 2026: Governance arrangements remain in place across the IJB and Council, however, current financial projections will require reductions to services. This continues to be progressed via the Finance Working Group. 31-Mar-2026 Mark Boyd Progress dialogue via COSLA with Scottish Government on a range of areas including fair funding, multi-year settlements, reduction in levels of ring-fenced resources, true costs of SG policy areas, financial flexibilities and a New Deal partnership with SG and local government. 11 February 2026: The recent budget settlement has seen a reduction in the number of conditions and restrictions to funding, however, the main challenge simply relates to the quantum of funding and especially the lack of additional funding to address the pressures in social care. 31-Mar-2026 Mark Boyd Develop the 2026/27 to 2028/29 revenue budget (medium-term financial strategy) and capital programme taking account of all pressures and savings via Directorates and Transformation programme. 11 February 2026: The 2026/27 Budget is due to be presented to Council on the 25 February 2026. 26-Feb-2026 Mark Boyd 26
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OFFICIAL INFORMATION OFFICIAL INFORMATION Risk Code SRR2627_R02 Risk Title Inequalities Latest Update 27-Jan-26 Risk Owner Caroline Cameron; Sam Anson; David Hammond Risk Proximity Factors Consequences / Impact Existing Risk Control Measures Likelihood Impact North Ayrshire residents, and in particular certain excluded groups, will experience increasing levels of poverty and its effects, as a result both of the economic situation and further public sector funding challenges. Health inequality is closely linked to poverty, employment and people's earliest experiences as children, and will increase. The population of North Ayrshire is projected to fall over the next 10 years but there will also be a larger proportion of the population considered dependent (not economically active). The impact on specific risk groups is greatest for our children, young people and families, unemployed people and those in in- work poverty and people exposed to the risks of drug and alcohol addiction. Demand for HSCP and Council Services will increase. As reductions in resources increase, early intervention and prevention activities are at risk, thus increasing the potential for an increase in costly crisis interventions. The local economy will be impacted by reduced spending power by economically inactive residents. The Collaboration for Health Equity in Scotland (CHES) is an innovative two-year partnership between Public Health Scotland, the Institute for Health Equity and to improve healthy life expectancy and reduce health inequalities. The CHES programme was officially launched in Saltcoats Townhall in February 2025. This work has resulted in establishing three workstreams which will provide an enhanced focus on the marmot principles below in identified geographic areas: Marmot principle 1 – Give every child the best start in life (Irvine Fullarton / Castlepark / Bourtreehill) Marmot principle 3 – Fair employment and good work (Three Towns, Saltcoats Central / Ardrossan Central / Stevenston Hayocks) Marmot principle 6 – Strengthen the role of ill health prevention (Garnock Valley) The aims of CHES are to answer two fundamental questions: 1) What are the most impactful areas for intervention in Scotland to make meaningful progress in closing inequities in healthy life expectancy, and 2) how can national and local organisations work more effectively to close the gap between policy intent and impact in these areas? One of the key priorities in the HSCPs current strategic plan is ‘Tackling Inequalities’, and over the previous year has continued to deliver actions aimed at reducing inequalities. For example, our social work teams continue to host events during the year at critical times, such as back to school and Christmas, to get children supplies they need and participation in social events. The Money Smart service continues to offer advice and support for financial inclusion, with self-referrals to the Welfare Reform Advice team doubling between 2023 and 2024. A new financial advice strategy has been developed this year and once published will outline plans for further support to offer the community. The team is also engaged in a two-year initiative to implement Welfare Rights services within eleven GP practices throughout North Ayrshire. Since the project's inception, three Income Advisers have secured nearly £4 million in benefits for local patients and residents. The Justice Service Unpaid Work Teams Employability Mentors work with people with convictions that may face stigma or inequality associated with declaring a criminal record, or an unwillingness by some employers to provide those with criminal convictions with job opportunities. The mentors assist service users involved with the Justice system to obtain skills that will enable them to gain employment and training opportunities to support reintegration into the community. The HSCP is currently revising its Strategic Plan where it aims to move towards focusing on health improvement and long-term planning to meet the changing needs of the population within more efficient systems. It outlines 3 Strategic Priorities that aim do address some of the causes of poor health and respond to the inequalities within the population: 1. Supporting the Improvement of Population Health 2. Addressing the Changing Needs of an Ageing Population 3. Tackling the Root Causes of Health and Care Inequality Over the 3-year period following approval of the new approach, the HSCP aims to research and identify whether any changes to service delivery could lead to improved health and care outcomes. The HSCP also developed new Equality Outcomes in 2025, which aims to reduce inequalities when 5 4 27
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OFFICIAL INFORMATION OFFICIAL INFORMATION accessing health and care services for protected characteristics. A set of aims have been developed which include improving support for carers with additional barriers, such as ageing carers or those with disabilities, and improving accessibility for those with cultural or language barriers. Investment in early intervention teams and approaches in Children’s Services to support vulnerable families, including in Child Protection and Whole Family Support. The Council considers reducing inequalities to be at the heart of its work. The Communities & Housing Directorate leads the Community Planning Partnership for the Council, and the CPP’s Local Outcomes Improvement Plan has a central purpose of reducing inequalities. Locality Planning priorities and Community Investment Fund funded initiatives are also focused on a range of inequalities, including poverty, age-related inequalities and digital inequalities. Recent CIF-funded projects have focused on employability, addictions and community food. A recent review of locality planning has refocused activity on addressing inequalities. Communities staff support a range of community led projects which address poverty within their areas, such as the organisations who are part of the NA Fairer Food Network. Sam Anson, Executive Director (Education) and David Hammond, Executive Director (Communities & Housing) led the work of the Child Poverty and Cost of Living Board, chaired by the Council Leader. This work has now been mainstreamed by the Community Planning Partnership (CPP) to ensure greater partner visibility and impact. The work of the Partnership’s Wellbeing Alliance is also increasingly focused on the impact of child poverty and how this can be mitigated. Work to address child poverty and the Cost-of-Living crisis includes a range of employability initiatives to support parents and people with disabilities, each of whom are Scottish Government priority groups. Progress has been made with partners to undertake a review of the Child Poverty & Cost of Living approach, with recommendations being finalised for consideration by the Board. This is supported by the data and Single Shared Assessment projects being developed by the Transformation team, to provide holistic support for residents who need it most. The Child Poverty Early Intervention Fund is being used to address gaps in current planning and provision. Previous funding decisions were made as a consequence of the mini-enquiries to support employability and travel, childcare developments and support for care experienced young people and families. Further allocations are currently being developed and have been approved by the CPP Senior Officers Group. Through the Scottish Government’s Fairer Futures Partnership we have established a Child Poverty Strategy Team, who came into post in January 2025. This team are providing a key oversight role in collectively delivering holistic support, alongside the transition to a wellbeing economy, in reducing child poverty rates in North Ayrshire. The Scottish Government has provided a third year of funding to address inequalities on the islands. This has been used to fund energy support, welfare advice and support, third sector interventions and school activities. The commitment to reducing inequalities is also reflected in the following plans: • The Educational Service Improvement Plan • Connected Communities strategic plans and • Facilities Management plans. Examples of actions to reduce inequalities: • Deployment of Scottish Attainment Challenge funding to reduce the poverty related attainment gap in schools 28
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OFFICIAL INFORMATION OFFICIAL INFORMATION • Use of the Pupil Equity Fund to ensure equity of pupil experience in schools, at the discretion of head teachers • Cost of the School Day actions to reduce, for example, the cost of school uniforms and clothing, food and outings • Support for care experienced young people, both in schools and through youth services • Additional national and local investment in Active Schools to focus on inequalities and equity • The mainstreaming of community buildings as warm spaces and events to mitigate energy use and social isolation • Work to support “New Scots,” in schools, with families and in community settings through language support and capacity building, including women’s groups • LGBT support groups for young people and those over 18 • Mentoring support for young people in secondary schools through a partnership with MCR Pathways. Work is in hand with The Third Sector Chief Officers Group has co-designed and is co-delivering a collaborative change project which has been funded from the Child Poverty & Early Intervention Fund on three priorities relating to child poverty, namely childcare, support in employability and financial inclusion. In addition to the above, the HSCP re-affirmed its commitment to tackling Inequalities by continuing to consider it a key priority with the Partnership’s Strategic Plan. Through the HSCP strategic plan, the Partnership sets out actions to tackle inequality through its Partnership Pledge and across its strategic priorities. Tackling inequalities is addressed across HSCP service areas. An example of actions to help address local inequalities include: Establishing the Money Matters service in 9 GP practices and 7 local schools in the more deprived areas of North Ayrshire. This will improve accessibility of the service to those who would benefit most. Building on this approach through the launch of the Financial Inclusion Partnership bringing a range of key partners and stakeholders together to improve access and support for the most vulnerable NA residents. Increase the number of employability mentors in Justice Services, to support those with experience of the justice service into meaningful employment or training opportunities and to help divert away from criminal behaviours. Working closely with Housing colleagues to support transitions from care and ensuring care experienced young people can access a positive and stable housing destination. In our Drug and Alcohol Services, we are implementing actions to reduce the number of local drug and alcohol related harms and deaths. This includes implementing the national MAT (Medicated Assisted Treatment) standards and increasing the number of ABIs (Alcohol Brief Interventions) delivered across North Ayrshire. Through the Caring for Ayrshire programme, we have set out a phased approach to improve local primary care premises (GP Practices and Health Centres). This will improve overall professional capacity within GP practices for Multi-Disciplinary Teams, ensuring the right support is available for local people with health concerns. Investment in early intervention teams and approaches in Children’s Services to support vulnerable families, including in Child Protection and Whole Family Support. A range of strategies are in place to ensure our strategies and investment are informed by as wide a range of views as possible. The recent incorporation of the UNCRC has ensured that children and young people’s right to participate is upheld by all services. 29
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OFFICIAL INFORMATION OFFICIAL INFORMATION Status Risk Score Heat Map Change in Score Approach No Change Treat Stable 20 30
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OFFICIAL INFORMATION OFFICIAL INFORMATION Strategic Risk Action Plan Date Updated 27-Jan-26 Analysis of Effectiveness of Controls Further Action Required Target Date for Completion Officers Responsible Current Status: RAG Global and national conditions which affect the cost-of-living and poverty continue to exacerbate local challenges. Despite that substantial work continues to attempt to mitigate inequalities, child poverty data continues to show an increase. 26 February 2026: The CPP Board continues to focus its strategic activity on CPCOL and the reduction of inequalities. Locality planning has a renewed focus on inequalities within areas and driving forward change at locality level including through current work to develop Locality Profiles and forthcoming strengthening of Locality Networks and public, third and private sector collaboration to tackle inequalities. As part of the budget setting process for 2026/27, an additional £276k allocation was made to address Child Poverty which will provide further project capacity linked to CHES, the Fairer Futures Partnership, Whole Family Support pilot and other initiatives. A new, cross-service ‘Children & Families Plan’ is being developed which will include within it our strategic approach to addressing child poverty over the period 2026-2029. That Plan ius due to be presented to Cabinet in June and will detail priorities and next steps. The Third Sector Chief Officers Group have commenced implementation of the ‘Money Max’ project, offering additional resourcing capacity to provide wraparound support to the most vulnerable families as a prevention and early intervention test of change. We are working on the delivery of the action plan around childcare which is associated with child poverty work. We continue to work to build and support capacity in community and voluntary organisations which mitigate the impacts of poverty. Work has begun on the new Active Communities strategy which will have a focus on reducing health inequalities through supporting activity across North Ayrshire. The Wellbeing Alliance has refined its approach to focus on the impacts of child poverty over the next three years and will deliver a range of targeted projects. Continued support for the Fairer Food Network, including the allocation of additional £100k funding from the CPEIF, ensures continued access to dignified food provision. We are working in collaboration with the Island Plan Delivery Groups to ensure effective spend of funding to address island related inequalities. Access to support and information around other interventions is *Ongoing* David Hammond/Sam Anson/Caroline Cameron 31
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OFFICIAL INFORMATION OFFICIAL INFORMATION made available through the library service. 32
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OFFICIAL INFORMATION OFFICIAL INFORMATION Risk Code SRR2627_R03 Risk Title Financial Sustainability of the Health and Social Care Partnership Latest Update 22-Jan-26 Risk Owner Caroline Cameron Risk Proximity Factors Consequences / Impact Existing Risk Control Measures Likelihood Impact Resources have not kept pace with the demand for and cost of social care services. Financial modelling suggests significant ongoing challenges across the medium-term with 2026/27 being particularly challenging as the superannuation increase will cost £7.2m and this is prior to considering other pressures which takes the total pressures to £25m approx. There is no certainty around future funding against growing demand, increasing costs and demographic pressures, with one- year budget settlements remaining in place. The most recent Medium Term Financial Outlook identified that, based on the current assumptions made, there could be a budget gap across the period 2026-2029 ranging from £27.746m in the best case to £47.968m in the worst case if no new funding is provided. The 2026/27 Scottish Government budget settlement did not include any direct investment in social care. The level of 2026/27 funding will be subject to the agreement of the North Ayrshire Council budget. The ongoing work to review the Integration Scheme and to develop new risk-sharing arrangements between the Council and Health Board in relation to the acute set aside and primary care prescribing present a financial risk to the Partnership and Council. Unearmarked reserves are depleted, there is no scope to absorb in-year variances, with any overspends requiring additional funding from partners. The wider system financial challenges and impact across the whole system, for example the financial position of NHS AA and the decisions taken to reduce the Board’s deficit may have impacts on other parts of the health and care system. The Partnership is projecting an overspend of £5m in 2025/26, reduced from the £1.9m if the approved recovery plan is fully delivered. The financial position throughout 2025/26 and into 2026/27 remains challenging for the IJB. Funding levels could result in savings being made that are not in alignment with the strategic plan. This could impact on the future demand levels e.g. reduction in early intervention and prevention means that future demand is increased. This will include a review of the eligibility criteria for care as well as the provision of non-personal care and cost capping. The in-year overspend position poses a financial risk to the Council and NHS Board as funding bodies. Funding levels increase the requirement to transform services at scale and pace. The IJB actively monitors the financial position with regular detailed reporting. Directors of Finance of the Council and Health Board have oversight, and regular updates are provided to the Council's Cabinet. There is an integrated approach to managing the totality of NHS and Council resources delegated to the IJB. A three-year Medium-term Financial Outlook is updated on a rolling basis each year. Previous financial settlements have seen both partners meet the Scottish Government settlement conditions with any additional resources passed to the IJB. The Partnership has developed a new 3-year Transformation Plan 2024-2027 which was approved by the IJB in March 2024. Services will continue to work towards implementing the recovery plan to deliver cost reduction targets while carefully managing the level of risk. The management actions and governance framework agreed in 2024/25 will continue throughout 2025/26. Additional actions approved for 2025/26: • Recruitment delay – there will be a recruitment drag with vacancy scrutiny approved vacancies being held for four weeks before they are advertised to create more payroll turnover. This will be for all vacancies except clinical or registered services vacancies or those which will incur cover costs. • High-cost care package group – the remit of this group will be expanded to include care packages for children with a disability and all UNPACs placement requests. • Oversight group for looked after and accommodated children in residential care – this group meets fortnightly to actively review all placement. • The following recovery actions were approved at the 11th December 2025 IJB: • Care home placements – move to one admission for every two discharges as per PSMT approval on 20th November 2025. The care placements at CARG to be approved on the basis of risk and need rather than current care setting. These levels will be exceeded where the risk to adults remaining in the community is considered too great and the only alternative is in immediately accessing a care placement. This may impact on delayed discharges within our acute and community hospitals. • Care at home – recruitment freeze to gradually reduce the overspend position. Again, this will impact on wait times and 5 5 33
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OFFICIAL INFORMATION OFFICIAL INFORMATION service performance. • All care packages (out with in house care at home and older people placements agreed via CARG) will be considered for approval by the high-cost care package group. In preparation for the 2026/27 a six week budget engagement was undertaken with the public, staff, providers and community groups. Budget updates have also been provided regularly to the IJB Finance working group. Status Risk Score Heat Map Change in Score Approach No Change Treat Stable 25 34
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OFFICIAL INFORMATION OFFICIAL INFORMATION Strategic Risk Action Plan Date Updated 22-Jan-26 Analysis of Effectiveness of Controls Further Action Required Target Date for Completion Officers Responsible Current Status: RAG Budget Monitoring - Regular budget monitoring reports to IJB are effective. 22 January 2026: Regular budget monitoring updates to the IJB which include the projected outturn, recovery plan actions and the associated risks. 31-Mar-2027 Caroline Cameron Corrective Action – Transformation Board is effective 22 January 2026: The December 2025 Transformation Board approved an updated Terms of Reference and a refreshed Transformation Plan. This will see a reduction in the number of projects as a result of the following actions: • Condensing any workstreams into one singular project with defined benefits. • Closing or accelerating to completion any projects that are nearing their end and/or unlikely to deliver benefits. • Removing items from the Plan which are not projects, e.g. research, reviews, strategy updates. • Ensuring any remaining projects have clearly defined objectives and benefits and support the HSCP’s financial plans. 31-Mar-2027 Caroline Cameron Enhanced Financial Controls 22 January 2026: Regular budget monitoring updates to the IJB which include the projected outturn, recovery plan actions and the associated risk. Additional recovery plan actions were approved at the December 2025 IJB. 31-Mar-2027 Caroline Cameron National Influence/Escalation 22 January 2026: Continued representation at the Chief Officer and CFO networks, Participation in SG sessions to outline the local and national financial position of IJBs. 31-Mar-2027 Caroline Cameron 35
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OFFICIAL INFORMATION OFFICIAL INFORMATION Risk Code SRR2627_R04 Risk Title Cyber Security Latest Update 21-Jan-26 Risk Owner Fiona Walker Risk Proximity Factors Consequences / Impact Existing Risk Control Measures Likelihood Impact The potential compromise of business operations or a data breach orchestrated via either digital channels or the IT infrastructure. This can include targeting of the user base. Risk derives from both Council operations and those of its supply chain. The increasing importance of delivering services through digital channels and maximising efficiency through effective and secure use of technology. This includes a growing adoption of cloud-based computing resources which extend processing capabilities, and associated risks, beyond the Council’s network. Hybrid remote and mobile working is now the normal working practice for over 3,000 staff. Such a distributed work force increases the complexity of protecting against cyber and data protection risks. Failure by Services to adopt and comply with strategies, policies and procedures may result in a failure to adequately ensure the desired levels of cyber-security required to maintain and protect council systems and data. There may be a significant impact on the authority through the release of personal and/or sensitive information resulting in a loss of public confidence and significant financial loss incurred through fines and service disruption. A successful cyber-attack (malicious external or internal action) on the Council’s IT environments could also result in significant service disruption, loss of income streams and possible data loss/exposure. Impacts of a cyber-attack could include economic (i.e. inability to collect online payments), societal disruption (i.e. loss of diaries and client appointments), and reputational damage (i.e. loss of public confidence in digital services). It is recognised that it is not possible for any organisation to expect to be completely protected against continually evolving cyber threats. A threat actor with sufficient motivation, resource and capability will be able to compromise the most secure system. The Council takes a sociotechnical approach to reducing risk by continually developing protective measures through technical, Organisational and people-focused controls. Technical controls are implemented in areas such as network defences, secure configuration of systems, user authentication, malware protection, and vulnerability management. These are based on best practice and independently tested on an annual basis to confirm their effectiveness in accordance with compliance schemes. The Council employ a fully managed Security Operations Centre (SOC) service which provides advanced monitoring, detection and response capabilities on 24/7, 365 days a year basis. The Council maintains a comprehensive set of policies, standards, guidelines, metrics and reporting mechanisms as part of its information security governance structure. A comprehensive training and awareness programme is delivered to nurture a cyber- aware workforce and culture. Recent high profile cyber incidents affecting both the UK retail and public sectors demonstrate a continued increase in the sophistication and severity of cybercrime. However, the bolstering of the Council’s Cyber Security programme through additional resource, technology and improved processes alongside wider efforts in improving the Council’s resilience mean that the overall risk severity score remains stable. The cyber security landscape continues to evolve rapidly, and this position will be routinely monitored and reviewed. 4 4 Status Risk Score Heat Map Change in Score Approach No change Treat Stable 16 36
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OFFICIAL INFORMATION OFFICIAL INFORMATION Strategic Risk Action Plan Date Updated 21-Jan-26 Analysis of Effectiveness of Controls Further Action Required Target Date for Completion Officers Responsible Current Status: RAG Incident Detection and Response – Recent cyber-attacks on public sector organisations highlight the need for robust incident detection and response procedures and technologies. The current response procedures been shown to be effective based on incidents experienced so far, however detection capabilities will need to be reviewed and improved. 21 January 2026: The Council’s Managed Security Operations Centre (SOC) has now fully transitioned into business as usual operation. Detection, response and escalation routines are well established, and telemetry sources have been optimised to ensure comprehensive visibility across our estate. The Cyber Security Team will continue to work in partnership with the SOC provider to mature capabilities through an ongoing programme of tuning, refinement and continuous improvement. This will ensure detection and response remain effective as the threat landscape evolves. 31-Mar-2025 – achieved. Ongoing Fiona Walker Training and Awareness 21 January 2026: The most recent phishing simulation exercise shows a continued downward trend in user interactions, reflecting the impact of recent awareness raising efforts, including the revamped mandatory Cyber Security iLearn course. A key focus has been improving reporting behaviours, enhanced messaging and new reporting mechanisms have resulted in a significant increase in staff reporting suspicious emails and activity. Early reporting aids prompt intervention which is vital in limiting the impact of potential cyber incidents. Efforts continue to extend cyber security engagement to the Education service. The Cyber Security Team hosted a table at a recent Great Place to Work event which took place in a secondary school and was visited by over 400 staff, and additional communications and initiatives are being tailored for school based staff. This remains a priority given recent cyber incident affecting the Education estates of other Scottish local authorities. Ongoing Fiona Walker 37
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OFFICIAL INFORMATION OFFICIAL INFORMATION Risk Code SRR2627_R05 Risk Title Transformation Latest Update 05-Feb-26 Risk Owner Mark Boyd Risk Proximity Factors Consequences / Impact Existing Risk Control Measures Likelihood Impact There is a risk that transformation and change activities, which are core to the future delivery models and long-term financial sustainability of both the Council and Health and Social Care Partnership, fail to deliver at the level of scale and pace required. Failure to deliver transformational change will impact on the Council’s financial sustainability, effectiveness of service delivery and delivery of the outcomes set out in the Council Plan 2023-28 and the Local Outcome Improvement Plan (LOIP). Failure to deliver the HSCP Transformation programmes across the Partnership, involving North Ayrshire Council (NAC) and NHS Ayrshire & Arran (NHSAA) services may lead to the identified outcomes not being delivered; resulting in financial instability, reduced performance, deteriorating patient outcomes, and reputational damage within North Ayrshire Health and Social Care Partnership (NAHSCP). Failure to embed cultural transformation activities may lead to difficulties in building future workforce capacity and in ensuring we have an engaged, skilled and knowledgeable workforce to meet service demand. The transformation programme aligns to the Council Plan and is monitored via the Transformation Board. The Board is chaired by the Chief Executive. Workstreams have been developed across Transport and Travel, Digital, Land and Property assets, Sustainability, Financial Inclusion as well as ongoing reviews across Waste Services, ELC, Learning Resources and Housing. HSCP have an established Transformation Board to closely monitor progress with plans, regular updates on programme to the IJB and regular meetings with the Chief Executive and S95 Officer to review progress and mitigation plans. Cultural transformation activities continue to evolve to support the Council’s transformation and improve effectiveness and capability. This includes sharing learning and skills, engagement, design experiments and a whole systems approach to transformation and change. Our workforce planning approach utilises a variety of tools and techniques, such as career development, succession planning, vacancy management, redeployment and early release schemes to ensure our workforce requirements for the future, in terms of skills and capabilities, are planned. Each Head of Service has a workforce plan, and these are monitored six-monthly with continued HR support and guidance to ensure service review and redesign of the workforce is on track. 3 4 Status Risk Score Heat Map Change in Score Approach No Change Treat Stable 12 38
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OFFICIAL INFORMATION OFFICIAL INFORMATION Strategic Risk Action Plan Date Updated 05-Feb-26 Analysis of Effectiveness of Controls Further Action Required Target Date for Completion Officers Responsible Current Status: RAG Existing project level governance and controls remain effective and are constantly reviewed. 11 February 2026: Governance arrangements remain robust and good progress continues across all workstreams. Programme will undergo further review following the 26/27 Budget. Quarterly Mark Boyd / Chief Executive and Executive Directors Review current governance arrangements and project delivery in view of land and property workstream to seek optimal delivery aligned to the council’s net zero ambitions. 11 February 2026: Energisation achieved for the 2 solar farms for Nethermains and Shewalton. Council continues to make good progress in reducing energy consumption across the estate with robust monitoring arrangements in place. 31-March-2027 Mark Boyd / Chief Executive and Executive Directors 39
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OFFICIAL INFORMATION OFFICIAL INFORMATION Risk Code SRR2627_R06 Risk Title Climate Change Latest Update 05-Feb-26 Risk Owner Russell McCutcheon Risk Proximity Factors Consequences / Impact Existing Risk Control Measures Likelihood Impact Climate change is expected to continue and worsen in the future if no action is taken, with increases to mean global temperatures, sea level rises and the increasing frequency and severity of weather events such as floods, heatwaves, droughts and storms. More frequent and intense heavy rainfall events increase the risk of soil erosion and flooding. Rises in mean sea level increases risks of coastal erosion, flooding, saltwater intrusion and soil salinisation (risk to agricultural land and freshwater habitats). Severe weather is already affecting public services across Scotland, with operational, reputational, financial and legal consequences. There is also an ongoing impact of severe winter weather including snowfall and freezing temperatures which impact service delivery and the integrity of our roads open space and buildings infrastructure. This shift in weather patterns caused by climate change is also affecting biodiversity across Scotland. Increased frequency of severe weather conditions and flooding events may lead to more instances of damage to Council infrastructure and property, interruptions to service delivery and increased demands on services, often with little notice. Risk to life, transport disruption and pollution to the local environment, as well as impact adversely on the local economy if businesses are unable to operate. Council requirement to provide immediate response and manage the adverse effects of more frequent and severe weather emergency situations, including support to local communities and businesses. The Council is required to comply with the ‘Public Bodies Climate Change Duties’ under the Climate Change (Scotland) Act 2009. These duties require the Council to assess the risks, threats and opportunities associated with climate change and identify actions to increase resilience to climate change. North Ayrshire Council declared a Climate Emergency in June 2019, committing to act on climate change and reduce carbon emissions. In January 2020 the Council approved the target to become net-zero carbon by 2030, for both Council estate emissions and area-wide emissions. Following implementation of the Council’s third Environmental Sustainability and Climate Change Strategy (2021-23), Cabinet approved the new Sustainable North Ayrshire Strategy (2024-27) in December 2023. This strategy provides a road map to achieve the net zero carbon emissions by 2030 target. There are 5 workstreams within the Sustainable North Ayrshire strategy, namely Energy, Nature, Transport, Waste and Adaptation. We continue to utilise Adaptation Scotland’s Capability Framework to ensure North Ayrshire takes a strong, proactive approach to adapting to climate change. Officers are participating in the Sustainable Scotland Network’s ‘Adaptation Scotland Benchmarking Group’ to learn and share best practice with other local authorities. Adaptation actions are identified within the Ayrshire Flood Risk Management Plan (2021), the Ayrshire Local Flood Risk Management Plan (2022), the Ayrshire Shoreline Management Plan and in the Adaptation Capability Framework. Flood studies are undertaken to help the Council identify areas that are at risk of flooding and to appraise options to reduce flood risk to communities and infrastructure. In addition, actions to mitigate Climate Change risk are held within strategies such as the Local Transport and Active Travel Strategy, Local Biodiversity Action Plan, Vacant and Derelict Land Strategy and Weather and Winter Emergencies Plan. Asset management plans are in place which are regularly reviewed for our Roads, Fleet, Housing, Property and Open Spaces. Furthermore, through the Ayrshire Civil Contingencies Team there are emergency planning arrangements in place in the event of severe weather and flooding conditions causing major disruption and damage to the area or to individual communities within it. 4 4 Status Risk Score Heat Map Change in Score Approach No change Treat Stable 16 40
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OFFICIAL INFORMATION OFFICIAL INFORMATION Strategic Risk Action Plan Date Updated 05-Feb-26 Analysis of Effectiveness of Controls Further Action Required Target Date for Completion Officers Responsible Current Status: RAG Reducing Carbon Emissions: North Ayrshire Council declared a Climate Emergency in June 2019, committing to act on climate change and reduce carbon emissions. In January 2020 the Council approved the target to become net-zero carbon by 2030, for both Council estate emissions and area-wide emissions. The Council has taken action against climate change since our first Carbon Management Plan in 2006/07, by working to reduce emissions associated with Council services, and using the baseline year of 2005/06 from which to measure progress. Since the baseline year of 2005/06, Council estate emissions have reduced by 67%, from 63,334 tonnes of carbon dioxide equivalent (tCO2e) to 20,745 tCO2e. Area-wide emissions are published by BEIS. Current records show total emissions have reduced across North Ayrshire by 42.6%, from 1,454 kilo-tonnes of carbon dioxide (ktCO2) in 2005 to 835 ktCO2 in 2019. To ensure North Ayrshire Council can develop a leading, cross- sector and community led approach we established a Climate Change Steering Group (CCSG) in 2021. The CCSG is chaired by the Cabinet Member for Green Environment and Economy, and brings together young people, local businesses and community organisations from across North Ayrshire. Existing controls remain effective and are under review as our response to climate change develops and we progress towards achieving net zero by the 2030 target. 11 September 2025 Following delays in the testing and energisation of the Solar Farms, these will now be connected to the grid and generating clean electricity (and income to the Council) in the Autumn of 2025. A recent SALIX recycling funding application has secured £184k, to be match funded by the Council. This will assist us in our on-going work to decarbonise the estate. Reporting to ELT of energy use and site-by-site performance across the Council now takes place. A programme of 14 Electric Vehicle Charge point installation is underway. In addition, work continues in partnership with the Ayrshire Roads Alliance to deliver 307 charge points across Ayrshire. It is anticipated a contractor will be appointed for this work in Q1 2026. 31-Mar-2027 Russell McCutcheon 41
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OFFICIAL INFORMATION OFFICIAL INFORMATION Strategic Risk Action Plan Date Updated 05-Feb-26 Analysis of Effectiveness of Controls Further Action Required Target Date for Completion Officers Responsible Current Status: RAG Flood Risk Management Plan: Cycle 2 of the Ayrshire Local Flood Risk Management Plan has been developed and was published on 31st December 2022. Studies and modelling will be undertaken to identify and prioritise vulnerable areas where financial damage and risk to life are most likely. There is an ongoing programme of monthly inspections of debris screens which have been installed to prevent vulnerable culverts from blocking and causing flooding. CCTV inspections of culverts are also undertaken to identify blockages and deterioration of assets that might cause flooding. This has been effective in reducing flooding, although there are capacity issues h that this process cannot address. The Upper Garnock Valley FPS has been completed and is currently providing flood protection. Ayrshire Shoreline Management Plan: The Ayrshire Shoreline Management Plan will be replaced with a Coastal Change Adaptation Plan. The adaptation plan will enable the Council and other stakeholders to effectively plan our future actions whilst allowing for flexibility in response to future changes. It will incorporate recent international and UK advances in adaptation and shoreline management planning to allow for local interpretation and involvement. 05 February 2026: 1. The construction of the Millport Coastal Flood Protection Scheme is complete. The scheme performed well during Storm Éowyn and no significant reports of coastal flooding in Millport were received. 2. Millport Mill Burn Flood Protection Scheme has been awarded and began construction in Jan 2026, with anticipated completion by summer 2026. 3. The first stage of the Three Towns Flood Study was completed in February 2025 and the scope has been agreed for the second stage. 4. The scheduled clearance and repair work continues to be implemented to help reduce flood impacts to people and property. 5. Following completion of the coastal management studies for Stevenston & Irvine, progress is ongoing to develop local Coastal Change adaptation plans for the study areas. A site investigation is planned to confirm the presence of contaminated spoil and how exposed this material could be to future coastal erosion. 6. Following completion of the Upper Garnock Flood Protection Scheme and an update of the Lower River Irvine hydraulic model, a consultant has now updated the relevant parts of the Council’s flood resilience plan, including measures at Cunninghame House and Marress House. 30-Jun-2028 Thomas Reaney 42
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OFFICIAL INFORMATION OFFICIAL INFORMATION Risk Code SRR2627_R07 Risk Title Community Capacity Building and Empowerment Latest Update 15-Jan-26 Risk Owner Rhonda Leith Risk Proximity Factors Consequences / Impact Existing Risk Control Measures Likelihood Impact Unrealistic timescales for progressing aspects of legislation of the Community Empowerment Act (Scotland) 2015, such as Community Asset Transfer. Potential changes to national legislation and unintended consequences that impact upon our local community structures and support. Pressure to support community capacity building and reduce council portfolio with reduced staff capability. Complying with the complex and resource intensive consultation legislation in service redesign e.g. . Equality Impact Assessments Duplication of effort across HSCP and Locality Partnerships to foster community participation and deliver engagement activities. Budget savings and pressure on property maintenance budgets. Cat fund: 200k was removed from the CAT Start up Fund as a budget pressure. Coupled with that, the additional demand placed on the fund for internal upgrading of NAC properties has had a big impact on the fund. The continuation of the post in TACT is critical to the work. Failure to meet legal requirements such as deadlines. Accelerating asset transfer risks losing services and facilities and risks the ability to plan, connect and deliver strategic services. Where the risk is not managed effectively the potential benefits of community capacity building and empowerment may be lost. Widening inequality gap between those communities where levels of capacity and engagement with the empowerment agenda are high and those with less social capital where interest remains low, which constrains the ability to influence the planning and delivery service. Any disconnect between the Council’s aspirations, community appetite for increasing ownership of assets and what communities themselves feel able and prepared to commit to can result in community assets reverting back to Council. Over-engagement carries disengagement and engagement fatigue. Resource reduction risks failure to meet legislative consultation protocols. Risks a disconnect in priorities and waste in resources by duplicating effort. Increased property costs can be a deterrent for organisations engaging and completing the CAT process. Furthermore, it can be a deterrent for expanding use of Community Facilities and impact income generation. Lack of budget to undertake proactive maintenance is resulting in NAC buildings falling into disrepair detracting organisations from progressing to lease and or ownership of NAC assets. Without the post and a small operational budget for legal costs etc the delivery of the CAT process will be left in a critical position. A collaboration and shared resource approach across Connected Communities Teams will be taken to ensure the Service deliver on this priority. Careful monitoring of staffing capacity to ensure legislation is met. Standing item at Senior Manager Meetings to assess impact. Utilising national links to share our expertise. Ongoing commitment to community empowerment and locality partnerships from CPP. Enabling approach with community partners and support with third sector interface to build capacity and identify opportunities for growth and sustainability. External funding bid helps groups through regular meetings with third sector, funders and funding officer. Joint support for training with Scottish Community Development Centre. Standing item at Senior Manager Meetings to assess impact Utilising National links to share our expertise. Reviewed guidance and processes relating to community empowerment functions. Six locality partnerships and alignment with HSCP locality arrangements Leadership of the CPP Senior Officers’ Group. External funding bid support for groups through regular meetings with third sector, funders and funding officer. Joint support for training with Scottish Community Development Centre. Continue collaborative meetings with PMI partners and escalate property issues/safety standards with PMi and H&S for mitigation measures to be put in place. Increased site visits to assess conditions and safety standards. Ring fenced CAT funding which will be utilised to target buildings earmarked for potential CAT. Further internal revenue investment focused on building condition. 5 4 43
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OFFICIAL INFORMATION OFFICIAL INFORMATION Status Risk Score Heat Map Change in Score Approach No change Treat Stable 20 44
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OFFICIAL INFORMATION OFFICIAL INFORMATION Strategic Risk Action Plan 15-Jan-26 Analysis of Effectiveness of Controls Further Action Required Target Date for Completion Officers Responsible Current Status: RAG Implementation of Community Empowerment Act: Existing controls remain effective and are kept under review. 15 January 2026: Continue to assess compliance and capacity to adhere to legislation and demands. 31-Mar-2027 Rhonda Leith Staff capacity: Existing controls remain effective however forthcoming reductions in CLD temp posts and reduction in library service capacity will prompt close monitoring of staff capacity. 15 January 2026: Capacity remains a concern. Ongoing monitoring taking place. Regular review at weekly SMT to assess levels and priorities. 31-Dec-2027 Rhonda Leith Duplication of effort: Capacity is a restriction to clearly defined roles and lean processes are reviewed and maintained to avoid duplication of effort and minimise time and resource wastage. The team foster open communication channels with both staff and key stakeholders. 15 January 2026: Consideration of admin functions remains a focus. Alignment of HSCP and wider engagement methods in development. 31-Dec-2027 Rhonda Leith Consultation: Existing controls remain effective and hybrid engagement models have been implemented and embedded to encourage and provide greater access to participation. 15 January 2026: Early planning for forthcoming consultation to ensure balanced approach meeting legislation and allocating resources. Joint training with Scottish Community Development Centre is being planned following the Connected Leadership programme on Communities and Local Democracy. 31-Mar-2027 Rhonda Leith Increased property costs and lack of investment in community assets. 15 January 2026: Strategic plan continues to be delivered with ELT oversight. Connected Communities and PMI staff meet regularly to prioritise work and assess any high-risk areas in terms of building condition and safety. External funding routes are being explored and maximised on an ongoing basis. 31-Mar 2027 Rhonda Leith 45
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OFFICIAL INFORMATION OFFICIAL INFORMATION Risk Code SRR2627_R08 Risk Title Property Asset Risk Latest Update 26-Jan-26 Risk Owner Russell McCutcheon Risk Proximity Factors Consequences / Impact Existing Risk Control Measures Likelihood Impact Restricted capital budgets are leading to a gradual decline in the condition of the Council’s property assets, increasing long-term investment requirements. Nationally recognised building safety issues, including RAAC, alongside ageing heating and mechanical systems, have highlighted the growing burden of asset management. Several near-misses and critical failures have occurred, with limited ability to replace assets on a planned basis. Ongoing inflation and volatility in construction costs further constrain the Council’s capacity to address competing priorities. Maintenance failures are increasingly likely to disrupt service delivery and compromise health, safety, and statutory compliance. Significant property incidents requiring closures, decants, or major interventions are becoming more frequent and often coincide with severe weather events. Property condition data is recorded within the Council’s asset management system to inform lifecycle planning and prioritisation of limited investment across the estate. Reactive maintenance and statutory compliance are delivered corporately by PMI using appropriately trained staff. Property rationalisation is being progressed through the Transformation Programme to reduce estate size, financial burden, and carbon emissions. Risk-based property reviews are underway to assess impacts on service delivery, informing both investment and business continuity planning. This work is ongoing within the school estate and is being extended to other assets. Post-incident reviews are undertaken to capture lessons learned and implement actions where feasible. Business continuity planning, recognising the risks associated with potential building unavailability, is being strengthened. Following one such review where significant damage was sustained at Greenwood Campus, PMI has submitted a Pressure Bid to request funding for an annual roof maintenance program. If this budget is approved, it will support regular flat roof inspections on buildings that are both more vulnerable and of higher value, allowing for proactive maintenance to take place. A joint Sustainability/PMI working group coordinates this investment to maximise both condition and energy performance benefits. An additional £0.5M has been allocated to the Property Lifecycle Budget for 2025/26 to address condition-related concerns, with a further £0.5M designated for energy efficiency initiatives. This increased investment has contributed to addressing priority issues throughout the property estate. Due to the delayed construction schedule for Ardrossan 4 5 Status Risk Score Heat Map Change in Score Approach No Change Treat Stable 20 46
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OFFICIAL INFORMATION OFFICIAL INFORMATION Strategic Risk Action Plan Date Updated 26-Jan-26 Analysis of Effectiveness of Controls Further Action Required Target Date for Completion Officers Responsible Current Status: RAG CC&M team within PMI managing reactive maintenance and statutory compliance. Team resources stretched; however, restricted budgets are principal risk. 26 January 2026: Recent vacancies and periods of staff absence have been addressed, and the team is now approaching full attendance. Ongoing Russell McCutcheon Asset management team within PMI collecting asset condition information and leading prioritisation of lifecycle investment. Improved asset management system is being investigated; however, restricted budgets are principal risk. 26 January 2026: Ongoing cyclical condition surveys are being conducted throughout the estate, with the collected data informing decisions about key investment needs. A decision is still pending regarding the Pressure Bid for putting a new IWMS asset management system in place. Ongoing Russell McCutcheon Property rationalisation programme Locality based property review work currently underway to increase scale and pace of implementation. 26 January 2026: PMI and connected Communities have completed two workstreams on property use, combining proposals for asset consolidation, colocation, and potential disposal into one document. This information was reviewed in a workshop with the Transformation Board. Proposals are now being prioritised, and action plans with timelines and governance milestones are being set. Ongoing Russell McCutcheon Risk based property review process Requires up to date property information, including client information and cross service buy-in to be effective. 26 January 2026: Regular meetings between PMI and key service area leads are held to quickly identify and address new challenges and risks. Ongoing Russell McCutcheon 47
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NORTH AYRSHIRE COUNCIL 17 March 2026 Cabinet Title: Revenue Budget 2025/26 : Financial Performance to 31 January 2026 Purpose: To advise Cabinet of the financial performance for the Council at 31 January 2026 Recommendation: That Cabinet agrees to: (a) note the information and financial projections outlined in the report; (b) approve the earmarking of £1.103m identified at 2.5 to meet future year commitments in accordance with funding requirements; (c) note the latest financial projection for the Health and Social Care Partnership highlighted at 2.6; and (d) approve the virements detailed in Appendix 8. 1. Executive Summary 1.1 The General Services Revenue Estimates for 2025/26 were approved by Council on 26 February 2025. The Housing Revenue Account (HRA) Revenue Budget for 2025/26 was approved by Council on 12 February 2025. 1.2 As part of the monitoring procedures to keep the Cabinet informed of the financial performance of the Council, financial performance reports are presented on a regular basis. This is the fourth report for 2025/26 and covers the period to the end of January 2026 (Period 10). Projections have been made to the year-end. 1.3 At Period 10 the General Fund is forecasting a net projected underspend of (£1.680m), (0.4%), after transferring resources to/from earmarked reserves which includes the previously approved release of £0.348m following a review of earmarked funds and a request to earmark £0.703m to support the future costs associated with the Extended Producer Responsibility Obligations and £0.400m to develop business support projects following the draw down of funds from the Business Loans Scotland. This is an improvement of (£0.795m) from the previously reported (£0.885m) underspend. 1.4 The Housing Revenue Account is forecasting a net in-year underspend of (£2.325m), (3.6%). This is an increase of (£0.826m) from the previously reported underspend. Agenda Item 5 49
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1.5 The Health and Social Care Partnership is projecting a year-end overspend of £2.802m, (0.8%), for 2025/26. This is a decrease of £2.144m since the previous report. The Council services element is reporting a projected overspend of £1.941m and the Health services element is reporting a projected overspend of £0.861m. However, there is assumed funding within Health of £0.551m for the Reduced Working Week. This brings the net position to a projected overspend of £2.251m which includes £1.941m for Council Services, an increase of £0.060m from the previous position, and £0.310m for Health services, an increase of £0.252m. 1.6 Management action is ongoing to address absence levels across services. However, employee absence rates remain above targets, and there has been a marginal 0.6% increase in days lost during the period when compared to the same period last year. 1.7 Risks to the reported financial position of the Council mainly centre around the updated HSCP position which requires measures to be put in place by the HSCP to address these risks through a recovery plan. However, failure to recover this position would have an impact on the level of financial contributions required from the funding parties. With this level of projected overspend it is unlikely the HSCP will fully recover this position. This will lead to a request to the Council from the IJB to make interim funds available. 2. Background General Fund 2.1 The Council set a breakeven budget for 2025/26. In addition to the budget approved on 26 February 2025, earmarked funds of £85.088m were carried forward from 2024/25 for service expenditure in 2025/26 and beyond. The projections in this report include the net release of £0.348m following the review of these funds, as previously reported, as well as the requests to earmark £0.703m to support the future costs associated with the Extended Producer Responsibility Obligations and £0.400m to develop business support projects following the draw down of funds from the Business Loans Scotland in accordance with funding requirements. 2.2 Current financial projections indicate that a net in-year underspend of (£1.680m), net of the transfers to/from reserves as detailed above, is anticipated for the year to 31 March 2026. The forecast position will continue to be monitored throughout the year. 2.3 Details of the current financial projections are summarised in the following table: Service Expenditure App No. Annual Budget £ million Projection to 31 March 2026 £ million Projected Variance for year (Fav)/Adv £ million Projected Variance @ P8 (Fav)/Adv £ million Movement £ million Note Corporate Services 1 21.128 20.533 (0.595) (0.379) (0.216) (i) Education 2 191.243 191.844 0.601 0.611 (0.010) (ii) Place 3 56.389 56.800 0.411 0.772 (0.361) (iii) Communities & Housing 4 15.761 15.361 (0.400) (0.304) (0.096) (iv) Other Corporate Items 5 21.829 20.753 (1.076) (1.073) (0.003) (v) 50
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Sub Total 306.350 305.291 (1.059) (0.373) (0.686) Health and Social Care Partnership 9 141.355 141.355 0.000 0.000 0.000 Balance for Services 447.705 446.646 (1.059) (0.373) (0.686) Financing Charges 6 14.012 14.012 0.000 0.000 0.000 Contribution to Loans Fund Reserve 6 9.860 9.860 0.000 0.000 0.000 Total Planned Expenditure 471.577 470.518 (1.059) (0.373) (0.686) Aggregate External Finance 6 (393.573) (393.597) (0.024) (0.024) (0.000) Council Tax 6 (72.009) (72.606) (0.597) (0.488) (0.109) Use of Earmarked Funds 6 (5.995) (5.995) 0.000 0.000 0.000 Total Planned Income (471.577) (472.198) (0.621) (0.512) (0.109) Net Expenditure/ (Income) 0.000 (1.680) (1.680) (0.885) (0.795) 2.4 The reported Planned Income includes adjustments to Scottish Government funding from that included in the approved budget, as detailed in the following table: Movements on Planned Income General Revenue Grant £ million Non Domestic Rates £ million Specific Grants £ million TOTAL AEF £ million Revised Budget 30 November 2025 (339.699) (42.606) (8.101) (390.406) Discretionary Housing Payments (0.032) (0.032) Housing Emergency Discretionary Housing Payments (0.019) (0.019) RRTP (0.024) (0.024) CSC Pay Uplift (0.163) (0.163) Child Poverty Coordinators 0.001 0.001 Island Cost of Living (0.058) (0.058) SRA Kinship Care (0.058) (0.058) Single Use Vapes (0.005) (0.005) LA Pay (2.117) (2.117) Teacher Induction (0.499) (0.499) Scotish Welfare Fund (0.193) (0.193) Revised Planned Income (342.866) (42.606) (8.101) (393.573) 2.5 Commentary on Significant Movements from Period 8 The Council's overall financial forecast against the revised budget is an improvement of (£0.795m) from the previously reported position. A brief explanation of the significant movements at a service level are outlined as follows: (i) Corporate Services – underspend of (£0.595m), an improvement of (£0.216m) from the previously reported underspend 51
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The movement is primarily related to: • Vacancy management across the services; and • Reduced ICT contract costs (£0.107m). (ii) Education – overspend of £0.601m, a decrease of (£0.010m) from the previously reported overspend Projected teacher costs across Primary and Secondary schools have increased by (£0.384m). The projections include anticipated Teacher absence cover costs, lower than anticipated turnover and teacher salary profiling adjustments. This position will be subject to continued monitoring throughout the year. This has been offset by: • Forecasted decrease in uptake of hours with funded providers within early years (£0.173m); and • Increase in the projected underspend of £0.188m within Facilities management primarily relating to vacancy management and increased income. (iii) Place – overspend of £0.411m, a decrease of (£0.361m) from the previously reported overspend The movement is primarily related to: • Projected underspend within Waste Services of £0.703m due to funds received from the Extended Producer Responsibility Payment. • Projected Underspend within Business of £0.400m due to receipt of income from the West of Scotland’s Loans Fund • A projected £0.559m reduction in transport costs largely due to lower than anticipated pupil transport costs due to lower cost projections from SPT (£0.306m), a reduction in external hire costs (£0.102m), increased bus transport income (0.062m) and reduction in projected fuel costs (£0.054m) This has been partially offset by: • A request to earmark £1.103m in relation to the Extended Producer Responsibility Obligation payment (£0.703m) and the West of Scotland’s Loans fund payment (£0.400m) in accordance with funding requirements. • An increased overspend within Property running costs of £0.207m largely relating to an increased under-recovery of rental income. Virements in relation to the recognition of additional income within Roads have been included within Appendix 7. (iv) Communities and Housing – underspend of £0.400m, an improvement of (£0.096m) from the previously reported overspend The movement is primarily related to: 52
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• Additional Planning fee Income (£0.041m); and • Vacancy management across the services. (v) Other Corporate Items – underspend of (£1.076m), an increase of £0.003m from the previously reported underspend The movement primarily relates to a favourable movement in relation to updated salary sacrifice costs (£0.056m) which is offset by an adverse movement of £0.053m due to updated Housing benefit subsidy calculations. Health and Social Care Partnership 2.6 A copy of the HSCP financial performance report at the end of January 2026 is attached at Appendix 9. The report highlights the key challenges and variances for the Partnership. The key points for Cabinet to note are summarised below: • The projected outturn is a year-end overspend of £2.802m for 2025/26. However, this has been reduced to £2.251m due to assumed funding in relation to the Reduced Working Week. This is an increase of £0.312m since the previous reporting period. • The projected overspend on the Council Services element is £1.941m over the same period. This is an increase of £0.060m since the previous reporting period; • The most significant areas of overspend include care at home, residential placements for children, physical disability care packages, supplementary staff in wards, staff costs in Montrose House and Unplanned Activities (UnPACs) within the lead partnership for mental health. • Further detail is included in the report at Appendix 9. The main areas of risk identified include: • Current overspend areas, especially in low volume / high-cost services e.g. Children’s residential placements, UNPACs, and supplementary staffing across community, mental health and learning disability wards. • Growing demand for services. • Staff recruitment and retention challenges across a number of service areas. • The expectation that performance will continue to be maintained or improved despite the significant resource challenges. • Ongoing delivery costs of Scottish Government policy directives, particularly where these are not fully funded or inflation proofed. • Pay settlements for both NHS and Local Government staff have been agreed for 2025/26. The NHS element has been funded, and the current assumption is that the shortfall between budget planning assumptions and actual settlements will be fully funded for Local Government staff. • Unearmarked reserves are depleted, there is no scope to absorb in-year variances, with any overspends requiring additional funding from partners. 53
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• The ongoing review of the Integration Schemes, where there is a focus on financial arrangements and risk share. • The wider system financial challenges and impact across the whole system, for example the financial position of NHS AA and the decisions taken to reduce the Board’s deficit may have impacts on other parts of the health and care system. • Removal of brokerage for NHS Boards, NHS AA have been asked by Scottish Government to deliver further financial improvement beyond their Board approved financial plan and have now been escalated to Level 4 of the NHS Scotland Support and Intervention Framework. • The overall sustainability of commissioned care providers, with eNICs compounding historic challenges re financial sustainability, there is a heightened risk of provider failure leading to handing back of care and contracts. • The ongoing ability to source packages of care for service users. • Progress with the work to develop set aside arrangements and the risk sharing arrangements agreed as part of this. • The recurring underlying levels of overspend which may impact on the Partnership’s ability to continue to sustain service levels in the future. • The use of supplementary staffing for enhanced observations across a number of service areas and the use of high-cost agency staff to support frontline service delivery in areas where there are recruitment challenges. • Agenda for Change Pay Reform programme – including Nursing Band 5-6 re-grade, protected learning time and reduction to the working week. • Scotland Excel inflationary increases for children’s services have been significantly higher than assumed. • There is a risk in relation to recovering recharge income in relation to the LD Assessment and Treatment patients from outwith Ayrshire. • Risk related to NHS Reform investment being allocated by Scottish. Absence Management 2.7 The programme of work to monitor absence levels and effectively implement relevant policies has been ongoing and initially resulted in a significant reduction in reported absence levels across the Council. However, the 10 months to 31 January are now showing a marginal increase in days lost when compared to the same period last year i.e. 10.40 days lost compared to 10.34 for the same period in 2024/25. Current absence levels exceed the target of 8.5 days for the period. Within the Education Service, the number of days lost for teaching staff has reduced by almost 13% when compared to the previous year (4.68 days compared to 5.22 last year). The HSCP and the Communities and Housing directorate’s number of days lost have increased by 21% and 9% respectively, with the Place directorate showing a 13% improvement for the period. Risks 2.8 Under the terms of the Health and Social Care Integration Scheme, a recovery plan is required in order to address the projected overspend. There is a risk that, if the recovery plan is not successful, this would have an impact on the level of financial contributions from the funding parties. In such a circumstance the Council would be asked to make interim funds available. The funding could be made available for repayment by the HSCP across a period of future years or as an additional contribution. The approach would also likely be influenced by the Council’s outturn 54
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position at the year-end and Cabinet would be asked to consider this. With this level of projected overspend it is unlikely the HSCP will fully recover this position. Housing Revenue Account 2.9 The Housing Revenue Account budgeted for a breakeven position in 2025/26 and an in-year underspend of (£2.325m), (3.6%), is currently anticipated for the year to 31 March 2026. This is an increase of (£0.826m) from the previously reported position. The projected position is summarised in the following table with further details provided in Appendix 7. 2.10 Commentary on Significant Movements from Period 8 A brief explanation of the significant movements from the previous forecasts is outlined as follows: (i) Property Costs – overspend of £0.158m, a reduction of £0.525m from the previously reported underspend position The movement is primarily related to reduced expenditure on Aids and Adaptation, (£0.259m), Responsive Repairs (£0.223m) and Other Property Costs primarily in relation to Sheltered Housing Unit Electricity costs (£0.221m). This has been partly offset by reduced expenditure on Void Repairs, (£0.157m). (ii) Capital Financing Costs – underspend of (£2.372m), a movement of (£0.171m) from the previously reported position The movement is primarily related to revised loan charges reflecting the revised profile of capital project delivery, leading to a lower level of in-year borrowing. Housing Revenue Account Annual Budget £ million Projection to 31 March 2026 £ million Projected Variance for year (Fav)/Adv £ million Previous Variance @ P8 (Fav)/Adv £ million Movement £ million Note Employee Costs 5.222 5.224 0.002 0.000 0.002 Property Costs 25.727 25.885 0.158 0.683 (0.525) (i) Supplies and Services 2.145 2.139 (0.006) 0.011 (0.017) Transport and Plant Costs 0.016 0.016 0.000 0.000 0.000 Administration Costs 2.114 2.110 (0.004) 0.003 (0.007) Third Party Payments 3.832 3.893 0.061 0.038 0.023 Transfer Payments 0.177 0.177 0.000 0.000 0.000 Other Expenditure 0.550 0.550 0.000 0.000 0.000 Capital Financing 25.549 23.177 (2.372) (2.201) (0.171) (ii) Gross Expenditure 65.332 63.171 (2.161) (1.466) (0.695) Income (65.332) (65.496) (0.164) (0.033) (0.131) (iii) Net Expenditure 0.000 (2.325) (2.325) (1.499) (0.826) 55
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These funds will be required to support the HRA capital programme in future years. (iii) Income – over recovery of (£0.164m), a movement of (£0.131m) from the previously reported position The movement is primarily related to an over-recovery in Recharges and other income (£0.274m), partially offset by an under-recovery of £0.110m in Other Rents. 3. Proposals 3.1 It is proposed that Cabinet agrees to: (a) note the information and financial projections outlined in the report; (b) approve the earmarking of £1.103m identified at 2.5 to meet future year commitments in accordance with funding requirements; (c) note the latest financial projection for the Health and Social Care Partnership highlighted at 2.6; and (d) approve the virements detailed in Appendix 8. 4. Implications/Socio-economic Duty Financial 4.1 General Services The net projection for the year as at 31 January 2026 is a net underspend of (£1.680m). Housing Revenue Account The net projection for the year as at 31 January 2026 is a net underspend of (£2.325m). Human Resources 4.2 None. Legal 4.3 None. Equality/Socio-economic 4.4 None. Climate Change and Carbon 4.5 None. Key Priorities 56
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4.6 This report directly supports the Council Plan 2023 to 2028 by maximising financial flexibility to support the delivery of our priorities. Community Wealth Building 4.7 None. Islands Communities Impact Assessment (ICIA) 4.8 None. United Nations Rights of the Child (UNCRC) 4.9 None. Consumer Duty 4.10 None. 5. Consultation 5.1 Progress as outlined in this report has been approved by Executive Directors. Mark Boyd Head of Service (Finance) For further information please contact Mark Boyd, Head of Service (Finance), on 01294 324560. Background Papers Revenue Budget 2025/26: Financial Performance to 30 November 2025 – Cabinet 27 January 2026 57
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Appendix 1 CORPORATE SERVICES BUDGETARY CONTROL 2025/26 REPORT FOR THE TEN MONTHS TO 31 JANUARY 2026 Objective Summary Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % Variance Note No £000 £000 £000 Chief Executive Chief Executive 154 167 13 8% Total for Chief Executive 154 167 13 8% Financial Services Change Programme 234 234 - 0% Audit, Fraud, Safety & Insurance 698 708 10 1% Corporate Procurement 758 600 (158) (21%) 1 Financial Services 1,582 1,533 (49) (3%) Revenues (503) (520) (17) 3% Transformation 790 814 24 3% Total for Financial Services 3,559 3,369 (190) (5%) People & ICT Employee Services 927 856 (71) (8%) 2 HR & Organisational Development 1,193 1,158 (35) (3%) 3 ICT 5,253 5,146 (107) (2%) 4 Business Support 1,456 1,416 (40) (3%) 5 Customer Services 4,316 4,257 (59) (1%) 6 Total for People & ICT 13,145 12,833 (312) (2%) Democratic Services Legal & Licensing 501 556 55 11% Policy, Performance & Elections 527 505 (22) (4%) Communications 491 505 14 3% Civil Contingencies 60 60 - 0% Committee Services 440 450 10 2% Member Services 1,560 1,544 (16) (1%) Information Governance 533 487 (46) (9%) 7 Ayrshire Support Service 61 57 (4) (7%) Total for Democratic Services 4,173 4,164 (9) (0%) Totals 21,031 20,533 (498) (2%) Transfer to/ (from) Earmarked Reserves 97 - (97) Net Total 21,128 20,533 (595) (3%) 58
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Appendix 1 Subjective Summary Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % Variance £000 £000 £000 Employee Costs 17,738 17,395 (343) (2%) Property Costs 68 68 - 0% Supplies and Services 3,291 3,179 (112) (3%) Transport and Plant Costs 23 21 (2) (9%) Administration Costs 1,614 1,596 (18) (1%) Other Agencies & Bodies 1,951 1,904 (47) (2%) Transfer Payments 861 861 - 0% Other Expenditure - - - - Capital Financing - - - - Gross Expenditure 25,546 25,024 (522) (2%) Income (4,515) (4,491) 24 (1%) Net Expenditure 21,031 20,533 (498) (2%) 59
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Appendix 1a CORPORATE SERVICES BUDGETARY CONTROL 2025/26 REPORT FOR THE TEN MONTHS TO 31 JANUARY 2026 Budget £000 Projected Variance £000 Variance as % of budget Section Note 1 Finance - Corporate Procurement Movement - There has been a favourable movement of (£0.034m) since P8 mainly due to forecasted underspends in employee costs. 758 (140) -18% Employee costs - There is a projected underspend of £0.139m due to vacancy management. (18) Other minor movements (158) Note 2 Finance - Financial Services Movement - There has been a favourable movement of (£0.044m) since P8 mainly due to vacancy management. 1,456 (40) -3% Employee Costs - There is a projected underspend of £0.040m mainly due to vacancy management. (9) Other minor movements (49) Note 3 People & ICT - Employee Services Movement - There has been a favourable movement of (£0.002m) since P8 due to vacancy management. 883 (71) -8% Employee Costs - There is a projected underspend of £0.071m due to vacancy management. Other minor movements (71) Note 4 People & ICT - HR & Organisational Development Movement - There has been a favourable movement of (£0.041m) since P8 due to underspend in Occupational Health payments. 413 (45) -11% Third Party Payments - There is a projected underspend of £0.045m due to less than expected Occupational Health charges. 10 Other minor movements (35) Note 5 People & ICT - ICT Movement - There has been a favourable movement of (0.107m) since P8 due to contract costs being less, Co- Pilot trial being funded from change fund and Wi-Fi support not being completed. 2,246 (107) -5% Supplies and Services - There is a projected underspend of £0.107m due to contract costs being less than expected, Wi-Fi support not completed in September due to negotiations of new product, a dispute with Capita over pricing of WAN circuits and expected costs of Co-pilot license trial being covered by change fund. (107) Note 6 People & ICT - Business Support Movement - There has been a favourable movement of (£0.005m) since P8 due to vacancy management. 1,595 (40) -3% Employee Costs - There is a projected underspend of £0.040m due to vacancy management. (40) Note 7 People & ICT - Customer Services Movement - There has been no significant movement from P8. 1,595 (59) -4% Employee Costs - There is a projected underspend of £0.059m due to vacancy management. (59) Note 8 Democratic Services - Legal & Licensing Movement - There has been an unfavourable movement of £0.038m since P8 due to unachievable turnover and under recovery in licenses income. 1,200 31 3% Employee Costs - There is a £0.031m projected overspend due to unachieved turnover. 774 24 3% Income - There is a projected under recovery of income of £0.017m in legal fees and £0.007m under recovery in licenses. 55 Note 9 Democratic Services - Information Governance 60
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Appendix 1a Budget £000 Projected Variance £000 Variance as % of budget Section Movement - There has been a small favourable movement of (£0.005m) in employee costs since P8. 570 (60) -11% Employee Costs - Forecast underspend of £0.060m due to vacancy management. 14 Other minor movements (46) 61
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Appendix 2 EDUCATION BUDGETARY CONTROL 2025/26 REPORT FOR THE TEN MONTHS TO 31 JANUARY 2026 Objective Summary Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % Variance Note No £000 £000 £000 Early Years Education 21,469 20,768 (701) (3%) 1 Primary Education 55,451 56,101 650 1% 2 Secondary Education 67,732 68,843 1,111 2% 3 Additional Support Needs 17,721 19,094 1,373 8% 4 Central Education 4,008 3,684 (324) (8%) 5 Scottish Equity Fund 152 152 - 0% Pupil Equity Fund 4,728 4,728 - 0% Facilities Management 19,779 18,474 (1,305) (7%) 6 Net Total 191,040 191,844 804 0% Transfer to/(from) Earmarked Reserves 203 - (203) Net Total 191,243 191,844 601 0% Subjective Summary Annual Budget Final Year End Outturn Annual Variance Adverse or (Favourable) % variance £000 £000 £000 Employee Costs - Teachers 107,913 109,567 1,654 2% Employee Costs - Non Teachers 52,745 51,697 (1,048) (2%) Property Costs 1,630 1,650 20 1% Supplies and Services 25,447 25,118 (329) (1%) Transport and Plant Costs 136 143 7 5% Administration Costs 426 424 (2) (0%) Other Agencies & Bodies 9,628 11,172 1,544 16% Transfer Payments 580 580 - 0% Other Expenditure - - - Capital Financing 71 70 (1) (1%) Gross Expenditure 198,576 200,421 1,845 1% Income (7,536) (8,577) (1,041) 14% Net Expenditure 191,040 191,844 804 0% 62
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Appendix 2a EDUCATION BUDGETARY CONTROL 2025/26 REPORT FOR THE TEN MONTHS TO 31 JANUARY 2026 Budget £000 Projected Variance £000 Variance as % of budget Section Note 1 Early Years Education Movement : There has been a favourable movement of (£0.151m) since P8 mainly due to a decrease of £0.173m in the forecasted uptake of hours with funded providers. 15,876 (544) -3% Employee Costs: Overall a forecasted underspend of £0.544m. - Teachers:- forecasted underspend of £0.054m. - Non Teachers:- forecasted underspend of £0.490m as a result of vacancy management after accounting for budgeted turnover. 5,341 (142) -3% Third Party Payments: There are forecasted underspends of £0.158m in payments to funded providers due to a lower than forecasted uptake of hours and a change in the charging model for cross boundary costs, partially offset by a projected overspend of £0.024m in Speech Therapy costs. (15) Other minor movements (701) Note 2 Primary Education Movement : There has been an unfavourable movement of £0.182m since P8 due to projected increased teacher costs 53,059 651 1% Employee Costs : Overall a forecasted overspend of £0.651m - Teachers:- forecasted overspend of £0.652m Pressures on this line include teacher absence cover, budgeted turnover and teacher salary profiling adjustments - Non Teachers:- forecasted underspend of £0.001m after accounting for budgeted turnover. (1) Other minor movements. 650 Note 3 Secondary Education Movement : There has been a unfavourable movement of £0.202m since P8 due to projected increased teacher costs 51,884 1,227 2% Employee Costs : Overall a forecasted overspend of £1.227m - Teachers:- forecasted overspend of £1.103m. Pressures on this line include teacher absence cover, budgeted turnover and teacher salary profiling adjustments. - Non Teachers:- forecasted overspend of £0.124m after accounting for budgeted turnover. 15,867 (116) -1% Supplies and Services: forecasted underspend in PPP unitary charge mostly due to a reduction in energy costs 1,111 Note 4 ASN Movement: There has been a favourable movement of £0.010m since P8. An unfavourable movement of £0.138m in Employee Costs has been offset by a favourable movement in Placement costs. There are less children in a Residential Placement since P8, which has contributed to a favourable movement of £0.067m. There has also been a favourable movement of £0.065m in Day Placements, as revised rates have been confirmed with various establishments, and these rates are lower than previously projected. 15,699 (254) -2% Employee Costs : Overall a forecasted underspend of £0.242m - Teachers:- forecasted underspend of £0.053m. Pressures on this line include teacher absence cover, budgeted turnover and teacher salary profiling adjustments. - Non Teachers:- forecasted underspend of £0.201m reflecting the level of turnover within the service. 63
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Appendix 2a Budget £000 Projected Variance £000 Variance as % of budget Section 268 (24) -9% There is a forecasted underspend of £0.024m on payments to Other Local Authorities due to a reduction in the number of NAC children accessing placements in their establishments. 1,310 124 9% There is a forecasted overspend of £0.124m on external day placements, as a result of additional children requiring this level of support, and an increase in rates from these establishments. Currently there are 31 children in, or expected in, day placement provision. This service will continue to be monitored as options for alternative service provision are developed. 499 1,531 307% There is a forecasted overspend of £1.531m on external specialist residential placements. Currently there are 11 children in, or expected in, accommodation. Increased pressures on internal care settings as well as changing needs of children and young people have resulted in an increase in the need for external residential settings. Joint working is ongoing with HSCP on the Brighter Pathways Programme to ensure that all options are fully explored to retain young people within their local community where possible. Where this is not possible, a forum has been set up to further discuss those young people who will require care and education provision to support them appropriately. Any additional children who enter Residential Accommodation will increase the future projected overspend. (4) Other minor movements. 1,373 Note 5 Central Education Movement: There has been a favourable movement of (£0.045m) since P8. 3,694 26 1% Employee Costs: There is a forecasted overspend of £0.026m mainly due to unachieved turnover. (2,380) (410) 17% Income: There is a forecasted over-recovery of PPP insurance rebate of £0.255m and PPP deductions of £0.135m in excess of budget. Also £0.023m additional probationer income received. 60 Other minor movements. £0.010m forecasted overspend in SQA presentation charges and £0.045m in payments to other bodies. (324) Note 6 Facilities Management Movement: There has been a favourable movement of (£0.188m) since P8. This is mainly due to further employee cost underspends and projected over recovery of income. 15,576 (505) -3% Employee Costs: There is a forecasted underspend of £0.836m primarily due to previous vacancy management, offset by a budgeted turnover target of £0.331m resulting in a net underspend of £0.505m 1,362 21 2% Property Costs: There is a forecasted overspend of £0.021m across cleaning materials budget lines 5,374 (251) -5% Supplies and services: There is a forecasted underspend of £0.251m. This comprises of a £0.408 underspend in kitchen equipment which is offset slightly by a projected overspend on food costs of £0.158m. (2,583) (597) 23% Income: There is a forecasted projected over recovery in Commercial Catering of £0.224m, cleaning/janitorial income of £0.159m and school meals income of £0.048m and bad debt provision of £0.165m 27 Other minor movements (1,305) Note 7 General Teacher absence levels are subject to regular review across the service and appropriate actions are being taken to maximise attendance. Average days lost per FTE is 6.66 for the period April-Jan. Average days lost per FTE for same period last year was 7.17 64
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Appendix 3 PLACE BUDGETARY CONTROL 2025/26 REPORT FOR THE TEN MONTHS TO 31 JANUARY 2026 Objective Summary Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % Variance Note No £000 £000 £000 Directorate and Support 1,024 969 (55) (5%) 1 Neighbourhood Services Roads 7,250 7,250 - 0% Streetscene 5,749 5,823 74 1% 2 Waste Resources 8,269 7,566 (703) (9%) 3 Municipalisation Advertising (73) (33) 40 (55%) Total for Neighbourhood Services 21,195 20,606 (589) (3%) Economic Development, Growth and Investment Economic Policy 336 281 (55) (16%) 4 Employability & Skills 2,197 2,197 - 0% Regeneration 568 568 - 0% Business 624 214 (410) (66%) Growth & Investment 226 226 - 0% Total for Economic Development, Growth and Investment 3,951 3,486 (465) (12%) Sustainability, Transport and Corporate Property Property Management & Investment 1,778 1,661 (117) (7%) 5 Housing Assets & Investment 202 202 - 0% Property Maintenance 4,588 4,588 - 0% Property Running Costs 5,536 6,189 653 12% 6 Energy and Sustainability 6,889 6,889 - 0% Internal Transport 11,226 10,786 (440) (4%) 7 Total for Sustainability, Transport and Corporate Property 30,219 30,315 96 0% 0 Net Total 56,389 55,376 (1,013) (2%) Transfer to Earmarked Reserves - 1,424 1,424 Net Total 56,389 56,800 411 65
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Appendix 3 Subjective Summary Annual Budget Projected Year End Outturn Annual Variance Adverse or (Favourable) % variance £000 £000 £000 Employee Costs 30,206 30,469 263 1% Property Costs 23,088 23,258 170 1% Supplies and Services 4,514 4,508 (6) (0%) Transport and Plant Costs 9,840 10,218 378 4% Administration Costs 589 578 (11) (2%) Other Agencies & Bodies 16,505 15,836 (669) (4%) Transfer Payments - - - 0% Other Expenditure 78 68 (10) (13%) Capital Financing 26 26 - Gross Expenditure 84,846 84,961 115 0% Income (28,457) (29,585) (1,128) 4% Net Expenditure 56,389 55,376 (1,013) (2%) 66
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Appendix 3a PLACE BUDGETARY CONTROL 2025/26 REPORT FOR THE TEN MONTHS ENDED 31 JANUARY 2026 Budget £000 Projected Variance £000 Variance as % of budget Section Note 1 Directorate and Support Movement: There has been no significant movement from P8. 1,011 (55) (5%) Employee Costs: There is a projected underspend due to vacancy management. (55) Note 2 Roads Movement: There has been no movement from P8. 4,877 (35) (1%) Employee Costs: £0.031m forecasted underspend due to vacancy management. 31 83 268% Transport Costs: £0.083m projected overspend mainly due to hire charges in particular of a gully unit. (48) Other minor movements. 0 Note 3 Streetscene Movement: There has been an adverse movement of £0.030m since P8. Reduced interment and memorial permit income, as well as reduced income from fees and charges and other Council departments has resulted in an adverse movement of £0.088m. There has been an adverse movement of £0.029m in supplies and services, with £0.024m of this movement relating to storm rectification costs. Vacancy management has resulted in a favourable movement of £0.048m in employee costs, and a further favourable movement of £0.046m due to realignment of budget to resolve an overspend with Skip Hire charges. 7,712 (155) (2%) Employee Costs: Projected £0.155m underspend due to vacancy management. 567 78 14% Supplies and Services: £0.078m overspend includes £0.045m for storm rectification works, £0.013m overspend on tools and machinery and £0.012m overspend on PPE. (2,886) 129 (4%) Income: £0.129m under recovery of income, which includes a £0.076m under recovery of interment income, £0.026m under recovery of memorial permit income and £0.030m under recovery of income from other NAC departments. 22 Other minor movements. 74 Note 4 Waste Services Movement: There has been a favourable movement of (£0.703m) since P8 due to funds received from the Extended Producer Responsibility payment. 5,596 770 14% Employee costs: Current sickness absence rates for April to January 2026 are 16.84 days per employee, if projected at these levels to March 2026 this would result in a forecasted annual rate of 20.21 days. A robust absence monitoring process is in place and a dedicated resource has been recruited to monitor and review the absence management process in Waste, through assisting supervisors with absence management meetings, referrals to occupational health etc and to support employees return to work. The statutory nature of the service requires additional resources and/or overtime to cover unforeseen absences resulting in additional costs. To help mitigate against this, resources out-with Waste Collections have received HGV training to help provide cover for collections. An overall review of the Waste service in light of legislative changes and current service demands is ongoing. The absence rates reflect an improving position, however they are still above target rates. 240 378 158% Transport Costs: Additional vehicles are currently in place to deal with ongoing pressures and demands. Transport needs are continuously under review and flexed depending on the operational needs of the service. 656 (117) (18%) Supplies & Services: Forecasted underspends mainly due to leachate of £0.057m, refuse containers £0.050m and materials/tools and implements of £0.023m. 6,726 (72) (1%) Third Party Payments: Projected underspends mainly from diverted waste of £0.135m due to anticipated reduction in tonnages as a result of the implementation of the HWRC booking system, the recyclables contract of £0.035m, and the organics contract of £0.032m, this is partially offset by a forecasted overspend in Special Uplift processing costs of £0.092m due to increased costs for POPs waste, additional street sweeping recycling costs of £0.019m and a change to costs of £0.018m from the purple bin contract as a result of the new contract. (5,109) (1,627) 32% Income: Income from the Extended Producer Responsibility (EPR) for packaging funds currently exceeds the amount included in the Budget by £0.703m. These funds are due to be received in 3 tranches from November 2025 and will be allocated to cover chargeable disposal costs. In 2025/26 these funds will help address the pressures faced by the service and support further investment to meet operational needs and deliver service improvements. An over recovery in special uplifts income of £0.085m is partially offset by a projected under-recovery in purple bin contract income of £0.187m due to reductions in recyclate market prices, the re-tendering of this contract has now been completed and resulted in a change to costs. (35) Other minor movements A request to earmark funds of £0.703m, these funds will be utilised to support waste pressures and investments in accordance with EPR funding requirements. (703) 67
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Appendix 3a Budget £000 Projected Variance £000 Variance as % of budget Section Note 5 Economic Policy Movement: There has been no significant movement since P8. 320 (56) (18%) Employee Costs: Underspend of £0.056m due to vacancy management and maximising available external funding. 1 Other minor movements. (55) Note 6 Business Movement: There has been a favourable movement of (£0.417m) since P8 due to receipt of income from West of Scotland Loans Fund. 624 (400) (64%) Income: £0.400m received from Business Loans Scotland for contributions to the West Of Scotland Loans Fund. 463 (10) (2%) Other minor movements. A request to earmark funds of £0.400m is being made to develop eligible business support projects once the shared economic development service consultation is complete, alongside supporting staff costs. The drawn down of these funds from Business Loans Scotland was planned as part of the EDGR Service Review and formed part of the overall budget for the Service. These funds can only be utilised for business support and development related activities, according to funding requirements. (410) Note 7 Property Management and Investment Movement: There has been favourable movement of (£0.043m) since P8 mainly driven by a reduction in employee costs due to vacancy management. 2,733 (172) (6%) Employee Costs: There is a projected underspend of £0.172m primarily due to vacancy management. (1,263) 40 (3%) Income: Projected under-recovery of fee income of £0.040m. 15 Other minor movements (117) Note 8 Property Running Costs Movement: There has been an adverse movement of £0.207m since P8 due to under-recovery of rental income of £0.176m and additional property costs of £0.031m. 7,408 177 2% Property Costs: Overspend of £0.104m due to Non Domestic Rates costs relating to the following properties: Moorpark Primary which is scheduled for demolition, and Annickbank Innovation Campus which now has a lease agreed. The NDR liability for Annickbank relates to the period it is unoccupied. There are also £0.035m of additional costs due to condition surveys for the commercial estate and higher service charges of £0.020m. (2,034) 476 (23%) Income: Under-recovery of income £0.476m largely related to rental property income linked to market pressures, the commercial property review is ongoing and we anticipate improvement in this position through recently agreed leases which will fully come into effect in 2026/27 along with anticipated future pipeline of income from the capital investment 653 Note 9 Internal Transport Movement: There has been a favourable movement of (£0.559m) since P8, this is mainly due to a reduction in projected overspend in Repairs and Maintenance of £0.040m, further projected underspend in Fuel of £0.054m, a favourable movement in projected costs for External Hires of £0.102m due to works being allocated to capital, a projected underspend in Pupil Transport of £0.306m mainly due to a change in projection from SPT and further projected over-recovery in Bus Transport Income of £0.062m and other minor movements 1,899 (198) (10%) Fuel: There is a projected underspend in fuel of £0.198m due to lower usage with a number of electric vehicles being operated within the fleet. 5,527 (306) (6%) Pupil Transport: There is a projected underspend of £0.205m in SPT due to changes in projections from SPT, which is mainly due to expired contracts with no renewal and savings on renewed contracts, linked to reduced levels of inflation, as well as a further £0.101m related primarily to operational efficiencies. 413 (43) (10%) External Hires: There is a projected underspend in Roads Plant Hire of £0.103m due to works being allocated to capital. This is partially offset by an overspend of £0.061m mainly within CAH due to replacement vehicles to cover extensive Vehicle Off Road time due to age of the current fleet and not having suitable zero emission alternatives readily available. 1,305 225 17% Repairs & Maintenance: There is a projected overspend of £0.225m due to additional repairs being outsourced as a result of difficulties recruiting Motor Mechanics (now resolved) during the first two quarters of the year along with maximising the life of assets due to the availability of suitable replacements. Automotive parts and third party labour cost continues to increase. (3,161) (142) 4% Income: There is a projected over-recovery of £0.084m in bus transport income and a projected over-recovery of £0.079m in hire of pool vehicle income which will support overspends in repairs and maintenance as end of life vehicles in pool are being retained for longer, offset with a previously reported under recovery in Enterprise Cars Income. 24 Other minor movements 68
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Appendix 4 COMMUNITIES AND HOUSING BUDGETARY CONTROL 2025/26 REPORT FOR THE TEN MONTHS TO 31 JANUARY 2026 Objective Summary Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % Variance Note No £000 £000 £000 Directorate and Support 152 152 - 0% Housing and Public Protection Building Services (2,549) (2,549) - 0% 1 Planning Services 256 142 (114) (45%) 2 Protective Services 1,996 1,880 (116) (6%) 3 Other Housing 3,010 2,918 (92) (3%) 4 Total for Housing and Public Protection 2,713 2,391 (322) (12%) Connected Communities 12,666 12,818 152 1% 5 Net Total 15,531 15,361 (170) (1%) Transfer to Earmarked Reserves 230 - (230) Net Total 15,761 15,361 (400) Subjective Summary Annual Budget Projected Year End Outturn Annual Variance Adverse or (Favourable) % variance £000 £000 £000 Employee Costs 26,432 26,250 (182) (1%) Property Costs 3,090 3,333 243 8% Supplies and Services 6,988 6,991 3 0% Transport and Plant Costs 978 962 (16) (2%) Administration Costs 311 306 (5) (2%) Other Agencies & Bodies 11,832 11,867 35 0% Transfer Payments - - - 0% Other Expenditure 286 286 - 0% Capital Financing - - - Gross Expenditure 49,917 49,995 78 0% Income (34,386) (34,634) (248) 1% Net Expenditure 15,531 15,361 (170) (1%) 69
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Appendix 4a COMMUNITIES AND HOUSING BUDGETARY CONTROL 2025/26 REPORT FOR THE TEN MONTHS TO 31 JANUARY 2026 Budget £000 Projected Variance £000 Variance as % of budget Section Note 1 Building Services Movement: There has been no movement since Period 8. 10,792 (78) (1%) Employees: a projected underspend in employee costs of £0.078m. This is due to vacancy management. 4,584 (185) (4%) Supplies & Services: a projected underspend in supplies and services of £0.185m. This is primarily as a result of an underspend in materials due to changes in the income profile detailed below. 884 72 8% Transport: a projected overspend of £0.072m in transport costs primarily due to scaffolding costs linked to increased number of factoring jobs received. 3,287 175 5% Third party payments: a projected overspend in third party payments of £0.175m. This is due to an overspend in payment to contractors of £0.253m as a result of a carry forward of storm damage works from the previous financial year. This is partially offset by an underspend of £0.078m in Agency costs. 17 Income: a projected under recovery in income of £0.017m. This is due to a reduction of £0.124m in voids works and £0.508m in Projects, mainly due to a reduction in demand for replacement bathrooms and wetrooms at void stage as well as a reduction in buybacks and the separation of communal windows from the window programme. There is also a reduction of £0.175m in Aids & Adaptations. This is partially offset by an increase in Responsive Repairs income of £0.248m as a result of an increase in storm damage works carried forward from last financial year partially offset by a reduction in other responsive repairs and a 5% productivity efficiency. There is also an increase of £0.422m in Planned repairs due to increased timber and damp works and an additional £0.123m in income mainly due to additional Estates Based Regeneration Programme fencing works. (1) Other minor movements - Note 2 Planning Services Movement: There has been a favourable movement of (£0.041m) since Period 8, this is mainly due to forecasted over recovery for additional planning fee applications. (684) (96) 14% Income: This is primarily due to the forecasted over recovery of £0.096m for additional planning fee application income. (18) Other minor movements (114) Note 3 Protective Services Movement: There has been a favourable movement of (£0.006m) since P8. 2,682 (86) (3%) Employee Costs: There is a projected underspend of £0.086m, this is primarily due to a delayed implemenatation in the Scheme of Delegation. - (30) Other minor movements (116) Note 4 Other Housing Movement: There has been a favourable movement of (£0.033m) since P8. This is mainly due to a reduction in forecasted employee costs partially offset by increased property costs. 3,732 (132) (4%) Employee Costs: There is a projected underspend of £0.132m due to vacancy management. 2,600 58 2% Property Costs: A projected overspend of £0.058m mainly due to additional maintenance costs to be addressed at the void stage in relation to homeless furnished units of £0.040m and property repair costs of £0.015m. - (18) Other minor movements (92) Note 5 Connected Communities Movement: There has been favourable movement of (£0.016m) since P8. 3,676 54 1% Employee Costs: There is a projected overspend of £0.110m related to the revised programming of implementation of the approved saving for the libraries 20% reduction efficiencies target with work ongoing as part of the Land and Property review. This is partially offset by a projected underspend of £0.056m due to vacancy management. 244 185 76% Property Costs: A projected overspend of £0.156m due to storm damage repairs at Eglinton Country Park. (1,847) (104) 6% Income: A projected over recovery of £0.104m mainly due to the forecasted over recovery of Harbour Arts Centre income of £0.044m and libraries income of £0.040m. 0 17 Other minor movements. 152 70
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Appendix 5 OTHER CORPORATE ITEMS BUDGETARY CONTROL 2025/26 REPORT FOR THE TEN MONTHS TO 31 JANUARY 2026 Objective Summary Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % Variance Note No £000 £000 £000 Strathclyde Passenger Transport 2,262 2,254 (8) (0%) SPT Concessionary Fares 291 291 - 0% Ayrshire Joint Valuation Board 1,002 1,002 - 0% 3,555 3,547 (8) (0%) Other Corporate Costs Pension Costs 1,895 1,895 - 0% Central Telephones 350 350 - 0% Other Corporate Items (incl Transformation Costs, Bad Debt Provision, External Audit fees and other centrally held funding.) 12,479 11,416 (1,063) (9%) 1 Insurance Account 541 541 - 0% Housing Benefits 2,870 3,004 134 5% 2 21,690 20,753 (937) (4%) Transfer to/ (from) Earmarked Reserves 139 - (139) Net Total 21,829 20,753 (1,076) (5%) 71
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Appendix 5a OTHER CORPORATE ITEMS BUDGETARY CONTROL 2025/26 REPORT FOR THE TEN MONTHS TO 31 JANUARY 2026 Budget £000 Projected Variance £000 Variance as % of budget Section Note 1 Other Corporate Items There has been an favourable movement of £0.056m since P8 primarily related to updated salary sacrifice cost. 12,479 (1,063) -9% The projected underspend is primarily related to centrally held inflationary cost provisions, which are being applied to offset pressures reported across other services (£0.235m), additional income from employee benefit schemes (£0.278m)and additional income to support the administration of Housing Benefit and Discretionary Housing Payments (£0.194m). (1,063) Note 2 Housing Benefit There has been an adverse movement of £0.053m from Period 8 due to updated Housing Benefit Subsidy data 2,870 134 5% Projected overspend of £0.134m due to Housing Benefit Overpayment Recovery Projections 134 72
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Appendix 6 MISCELLANEOUS ITEMS BUDGETARY CONTROL 2025/26 REPORT FOR THE TEN MONTHS TO 31 JANUARY 2026 Objective Summary Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % variance Note No £000 £000 £000 Financing Charges 13,726 13,726 - - Contribution to Loans Fund Reserve 9,860 9,860 - - Scottish Government Funding (393,573) (393,597) (24) 0% Council Tax (72,009) (72,606) (597) 1% 1 Use of Earmarked Funds (5,995) (5,995) - - Net Total (447,991) (448,612) (621) 0% The projected over recovery reflects growth in the Council Tax base from additional new builds and properties previously registered as self catering holiday units for NDR purposes. Note 1 Council Tax There has been a favourable movement of £0.109m since P8 due to updated Council tax projections. 73
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Appendix 7 HOUSING REVENUE ACCOUNT BUDGETARY CONTROL 2025/26 REPORT FOR THE TEN MONTHS TO 31 JANUARY 2026 Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % Variance Note No £ £ £ Employee Costs 5,222 5,224 2 0% Property Costs Responsive Repairs 7,406 6,738 (668) (9%) Void Repairs 4,656 4,623 (33) (1%) Planned and Cyclical Maintenance 6,047 6,663 616 10% Aids and Adaptions 1,792 1,533 (259) (14%) Other property costs 5,826 6,328 502 9% Total for Property Costs 25,727 25,885 158 1% 1 Supplies & Services 2,145 2,139 (6) (0%) Transport Costs 16 16 - 0% Administration Costs 2,114 2,110 (4) (0%) Third Party Payments 3,832 3,893 61 2% Transfer Payments 177 177 - 0% Other Expenditure 550 550 - 0% Capital Financing Costs 25,549 23,177 (2,372) (9%) 2 Gross Expenditure 65,332 63,171 (2,161) (3%) Income Council House Rents (62,568) (62,568) - 0% Other Rents (541) (431) 110 (20%) Recharges (1,212) (1,429) (217) 18% 3 Other Income (1,011) (1,068) (57) 6% Total Income (65,332) (65,496) (164) 0% Net Expenditure - (2,325) (2,325) 74
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Appendix 7a HRA BUDGETARY CONTROL 2025/26 REPORT FOR THE TEN MONTHS TO 31 JANUARY 2026 Budget £000 Variance £000 Variance as % of budget Note 1 25,727 158 1% 158 Note 2 25,549 (2,372) -9% (2,372) Note 3 (65,332) (164) 0% (164) B/fwd from 2024/25 Transfer to / from Reserves Use of Earmarked sums Earmarking of in year surplus Funding of Capital Projects Projected Balance at 31/03/26 £m £m £m £m £m £m 13.213 - - 2.325 (0.721) 14.817 5.000 - - - - 5.000 2.000 - - - - 2.000 1.758 - - - - 1.758 0.170 - - - - 0.170 22.141 - - 2.325 (0.721) 23.745 Council House Building Fund Sustainability Fund Transformation Programme Tenant led budget Unearmarked Section Property Costs Movement: there has been a favourable movement of £0.525m since period. This is due to favourable movements of £0.259m in Aids and Adaptations, £0.223m in Responsive Repairs and £0.221m in other property costs partially offset by adverse movements of £0.157m in Void Repairs and £0.021m in Planned and Cyclical Maintenance. A projected overspend of £0.158m in Property costs. This is primarily due to a projected overspend of £0.616m in Planned and Cyclical Maintenance mainly as a result of an overspend of £0.325m in storm damage works carried over from last financial year, as result of adverse weather conditions early in 2025, and £0.233m in Timber and damp works. There is also an overspend of £0.502m in other property costs, primarily due to overspends in relation to the maintenance of trees of £0.233m and Fire Safety works of £0.145m. This is partially offset by an underspend of £0.668m in Responsive Repairs and £0.259m in Aids and Adaptations. HRA reserves and balances Capital Financing Costs Movement: there has been a favourable movement of £0.172m since Period 8. A projected underspend of £2.373m in capital financing costs reflects continuing strategy to delay new external borrowing by utilising cash balances, resulting in savings on external interest costs, changes in the profile of the capital programme and projected investment income returns. Movement: There has been a favourable movement of £0.131m since Period 8. A projected over recovery in income of £0.164m primarily due to an over recovery of £0.217m in Recharges and £0.057m in other income partially offset by an under recovery of £0.110m in Other Rents. Income 75
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Appendix 8 Place Roads Network - Employee Costs T 0.069 Roads Network - Supplies & Services T 0.150 Roads Network - Third Party Payments T 1.263 Roads Network - Income T -1.482 0.000 Communities & Housing Community Development UKSPF Project - Employee Costs T 0.159 Community Development UKSPF Project - Supplies and Services T 0.021 Community Development UKSPF Project - Income T -0.180 Community Justice - Employee Costs T 0.119 Community Justice - Supplies and Services T 0.001 Community Justice - Administration Costs T 0.002 Community Justice - Third Party Payments T 0.110 Community Justice - Income T -0.232 0.000 Budget Management - 31 January 2026 Virement/Budget Adjustment Requests 2025/26 Perm (P) / Temp(T) Virement £m Directorate Total £m 76
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Integration Joint Board 13th March 2026 Subject: 2025-26 – Month 10 Financial Performance Purpose: To provide an overview of the IJB’s financial performance as at Month 10 (January). Recommendation: It is recommended that the IJB: (a) notes the overall integrated financial performance report for the financial year 2025-26 and the current overall projected year- end overspend of £2.802m reducing to £2.251m after assumed funding for the reduced working week; (b) notes the progress with delivery of agreed savings; (c) approves the budget reduction in para 2.10; and (d) notes the remaining financial risks for 2025-26. Direction Required to Council, Health Board or Both Direction to: - 1. No Direction Required X 2. North Ayrshire Council 3. NHS Ayrshire & Arran 4. North Ayrshire Council and NHS Ayrshire & Arran Glossary of Terms NHS AA NHS Ayrshire and Arran HSCP Health and Social Care Partnership MH Mental Health MDT Child & Adolescent Mental Health Services BRAG Blue, Red, Amber, Green UNPACS UNPACS, (UNPlanned Activities) – Extra Contractual Referrals NRAC NHS Resource Allocation Committee PAC Performance and Audit Committee MHOF Mental Health Outcome Framework MDT Multi-Disciplinary Team 1. EXECUTIVE SUMMARY 1.1 The report provides an overview of the financial position for the Partnership and outlines the projected year-end outturn position informed by the projected expenditure and income commitments; these have been prepared in conjunction with relevant budget holders and services. It should be noted that, although this report refers to the position at the end of January further work is undertaken following the Appendix 9 77
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month end to finalise projections, therefore the projected outturn position is as current and up to date as can practicably be reported. 1.2 The projected outturn is a year-end overspend of £2.802m (0.8%). This is a favourable movement of £1.677m from month 9. Financial balance will not be achieved in 2025-26, the projected outturn position is summarised below with the residual risk following already identified financial improvement actions: TOTAL Health/ NHS AA Social Care/NAC Projected Overspend @ mth10 2.802 0.861 1.941 Reduced Working Week (RWW) funding assumed (0.551) (0.551) - Residual Projected Overspend 2.251 0.310 1.941 The Integration Scheme describes the required approach where there is a projected overspend on the IJB integrated budget, which includes the requirement to agree a recovery plan to balance the overspending budget. Only if the recovery plan is unsuccessful will the Health Board and Council consider making available interim funds. At month 9 following approval by the IJB, the Chief Officer wrote formally to North Ayrshire Council and NHS Ayrshire and Arran to request additional in-year funding to support the remaining overspend. This was subject to pursuing further recovery actions. The amount requested at month 9 is shown below along with an updated month 10 position: Month 9 Month 10 Health / NHS A&A 1.111 0.310* Social Care / NAC 3.368 1.941 TOTAL 4.479 2.251 *assumes full funding of the RWW 78
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1.3 The movement in the projected outturn position for the 2025-26 financial year is illustrated in the graph below, this illustrates the movement in the gross and net projected overspend and the residual overspend or risk split between NHS and LA funding partners. This demonstrates significant progress in reducing the anticipated overspend since this was first projected at £5.187m in at Period 3 to the current projected outturn of £2.251m at Period 10. This has been achieved through tight financial management controls and the implementation of the actions in the financial recovery plan. As in previous years the impact of financial recovery actions is eroded by new demand and pressures, particularly in relation to social care and low volume high cost placements and areas where service occupancy is high and supplementary staffing costs are incurred. 1.4 From the core projections, overall, the main areas of pressure are: care at home, residential placements for children, physical disability care packages, supplementary staff in wards, staff costs in Montrose House and Unplanned Activities (UnPACs) within the lead partnership for mental health. The main areas of movement from Period 9 to Period 10 are: Favourable: • Care at Home • Physical Disability Care Packages • Lead Partnership for Mental Health • Care Experienced Children • Payroll turnover 79
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• Transition slippage • Savings inc contractual inflation Adverse: • Various smaller adverse variances 1.5 The projected IJB outturn position has been adjusted to reflect the impact of Lead Partnership services. The overspend in relation to North Lead Partnership services for Mental Health is not fully attributed to the North HSCP as a share has been allocated to East and South HSCPs, similarly the impact of the outturn on East and South led services has been shared with North, both on an NRAC basis in line with the agreed risk sharing mechanism. There is a requirement for the 3 IJBs to be aware of the position for Lead Partnership services and plans to deliver services from within allocated budge. Note that the information for East and South HSCPs is the previously reported month 9 information as they do not report at month 10. 1.6 Since the setting of the budget in March 2025 the 2025-26 financial position has been adversely impacted by the below factors out-with the control of the IJB. • National Care Home Contract (NCHC) – the increase to the NCHC rate to reflect the impact of the nursing pay award resulted in an additional unfunded cost of £0.175m. • NHS Board allocation for the Employers National Insurance increase confirmed at 60% of funding – full year impact £0.664m • The current allocation for the Agenda for Change costs in relation to the reduced working week are currently being queried with the NHS finance team to ensure we receive our ‘fair share’ of the funding. The current funding allocated is £0.659m, the cost of covering all reduced hours is £1.497m. A recent exercise collated from services on the actual impact and cost indicated that the cost of cover is £1.210m (84% of staff covered) which is £0.551m higher than the current allocation. A request has been submitted to NHS A&A to review the funding allocation on a recurring basis, NHS AA Director of Finance offered a compromise agreement to fund 50% of the shortfall, following the discussion at IJB the Chief Officer has communicated back that this is not acceptable. A response is awaited. • Pay settlements for both NHS and Local Government staff have been agreed for 2025-26. The NHS element has been funded, and the current assumption is that the shortfall between budget planning assumptions and actual settlements will be fully funded for Local Government staff. 2. CURRENT POSITION 2.1 The report includes an overview of the financial position including commitments against the available resource, explanations for the main budget variances and an update on progress in terms of savings delivery. 80
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2.2 FINANCIAL PERFORMANCE – AT MONTH 10 At month 10 against the full-year budget of £339.487m there is a projected year-end overspend of £2.802m (0.8%). The Integration Scheme outlines that there is an expectation that the IJB takes account of the totality of resources available to balance the budget in year. Following this approach, an integrated view of the financial position should be taken, however it is useful to note that this overall position consists of a projected overspend of £1.941m in social care services and a projected overspend of £0.861m in health services. Appendix A provides the financial overview of the Partnership position. The sections that follow outline the significant variances in service expenditure compared to the approved budgets. Appendix E provides information on the costs of bank and agency staff. 2.3 Health and Community Care Services Against the full-year budget of £99.611m there is a projected overspend of £1.978m (2%) which is a favourable movement of £0.979m and the main variances are: a) Care home placements – net projected overspend of £0.298m (£0.026m favourable). This includes an overspend on placements of £0.760m (£0.014m favourable) which includes a provision for an average of 5 interim beds and reflects the recent increase to the NCHC to reflect the impact of the nursing pay award resulted in an additional unfunded cost of £0.175m. The budgeted number of permanent placements was 765 and at month 10 there were 776 placements resulting in a projected overspend of £0.760m. The plan to manage down the number of permanent placements to reach the target is challenging due to the need to respond to referrals from hospital and to continue to support those in critical and substantial need in the community, this has led to a growing waiting list for access. The overspend is partially offset by income recovered from charging orders and gross funded placements which is projected to be £0.460m over recovered (£0.010m favourable). This income is challenging to predict as it depends on the length of the legal process and time taken to sell the property that the charging order is registered to and access to the funds or estate of service users. b) Care at home is projected to be £0.019m overspent (£1.124m favourable). The position reflects the cost of meeting the significant demand and level of provision for care at home support. The favourable movement is due to the action being taken to reduce the overall level of provision and reflects the contribution to specific SDS care packages from the Unscheduled Care funding received by 81
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NHS AA. The level of vacancies in the service has increased and whilst favourable it is coupled with increased levels of unmet need. c) Physical Disability Services – projected overspend of £0.230m (£0.096m favourable) split as follows: £0.963m over in residential placements, £0.416m under in direct payments due to increased clawbacks and £0.317m under in community care packages. d) Integrated Island Services is projected to overspend by £0.465m (£0.052m adverse). The most significant variance is a projected overspend at Montrose House of £0.358m which relates to the net overspend on agency staff (i.e. net of underspend on employee costs). There is also an under recovery of income and a write off of aged debt. In addition, outwith Montrose House there are overspends across property, continence and medical supplies, admin and transport. The Arran Patient Transfer contract is projected to overspend by £0.035m. e) Specialist Rehab wards – projected overspend of £0.206m (£0.011m adverse) (Redburn ward £0.191m overspend and Douglas Grant £0.015m overspend). The overspend is due to cover costs for vacancies as well as supplementary staffing for patients who require one to one support. f) Wards 1 and 2 – Projected overspend of £0.750m (£0.047m adverse). The overspend is due to increased use of supplementary staffing. All rehabilitation wards are operating at 100% occupancy supporting a high level of patient needs/complexity, which places pressure on staffing levels and the use of bank and agency staff to support additional patient observations. The projection for Health and Community Care services assumes that the allocation of unscheduled care funding will be fully utilised. 2.4 Mental Health Services Against the full-year budget of £118.613m there is a projected overspend of £1.374m (1.2%) which is a favourable movement of £0.346m prior to the re-allocation of the Lead Partnership variance to East and South HSCP. The main variances are: • Learning Disabilities are projected to overspend by £1.188m (£0.011m favourable). This covers for Children and Adults - residential placements, community packages, direct payments, property costs and an under recovery of charging income. • Community Mental Health services are projected to underspend by £0.113m (£0.002m favourable movement). The main reason for underspend in 82
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community packages is the availability and capacity of adult community providers to deliver new packages of care. • There is a projected underspend of £0.353m in relation to the cost of Hospital Based Complex Continuing Care (HBCCC), this reflects the impact of change in provision for these services. There were plans to reinvest this in the service, but these plans are on hold as holding the funding was agreed as part of the recovery plan at month 3. • The Lead Partnership for Mental Health is projected to be £0.641m overspent (£0.335m favourable) and the main variances are as follows: • Adult Inpatients – projected overspend by £1.473m (£0.044m adverse) due to very high levels of occupancy, patient mix and complexity and levels of continuous intervention which require additional supplementary staff and enhanced observations (1:1 and 2:1) and use of bank staff. • The UNPACS (Unplanned Activities) budget – projected overspend of £1.103m (£0.079m favourable) based on current placements. UnPACS placements are for individuals with very specific needs that require a higher level of security and/or care from a staff group with a particular skill set/competence. There are no local NHS secure facilities for women, people with a learning disability or people with neurodevelopmental disorder. This can necessitate an UNPACs placement with a specialist provider which can be out-of-area. The nature of mental health UNPACs spend is that it is almost exclusively on medium- or long-term complex secure residential placements which are very expensive so a small change in placements can have a high budgetary impact. Due to the complexity and risk involved, transitions between units or levels of security can take many months. Applications to approve a placement are made to the Associate Medical Director for Mental Health who needs to be satisfied that the placement is appropriate and unavoidable prior to this being agreed. Part of the additional control measures agreed in month 3 was to expand the high- cost care package review group to include all UNPACS placement requests, the projected position includes provision for any new placements approved. • Learning Disability Services – projected to overspend by £0.468m (£0.033m adverse). The overspend relates to the delay in achieving the saving from Ward 7A. Whilst the ward closed there are still legacy costs as the staff are still being redeployed and some patients remain within Woodland View. 83
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• Elderly Inpatients – projected overspend of £0.103m (£0.026m favourable) due to the use of supplementary staffing. The elderly mental health wards continue to operate at full occupancy with waiting lists, with several patients who are on enhanced observations and bank costs remain high. • Eating Disorders – projected to overspend by £0.137m (£0.002m adverse) due to the staffing level being higher than the funding allocation. This is being considered alongside the overall resource allocation. • Enhanced Mental Health Outcome Framework (EMHOF) – projected underspend of £0.624m (no movement). There was £0.624m of reserves held for EMHOF and the recovery plan approved the draw down of these reserves. • Psychiatry – is projected to overspend by £0.355m (£0.040m adverse) mainly due to junior doctor costs. A mitigation plan is being developed and the rota for junior doctors is being reviewed. A wholescale workforce review has been commissioned to determine longer term solutions for sustainability. • MH Pharmacy/Substitute Prescribing – is projected to underspend by £0.219m (£0.283m favourable). The favourable movement is due a further pharmacy rebate of £0.160m. Prior to this rebate there was an overspend due to increased demand and cost of medicines, and particularly the cost of Buvidal. This position is after investing £0.510m on a Pan Ayrshire basis (£0.170m per HSCP). • Action 15 – is projected to underspend of £0.412m (£0.037m favourable). There was £0.487m of reserves held for Action 15 and the recovery plan approved the draw down of these reserves which is the main reason for the underspend. The projected underspend is after considering the legacy costs from the 2024-25 review of funding. Innovation Fund – projected underspend of £0.021m (no movement) assuming that the posts to be redeployed as part of the EMHOF review are actioned. • The turnover target for vacancy savings for the Lead Partnership is held within the Lead Partnership as this is a Pan-Ayrshire target. There is a projected over recovery of the vacancy savings target of £1.412m (favourable movement of £0.065m) in 2025-26. Further information is included in the table below: 84
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Vacancy Savings Target (£1.160m) Projected to March 2026 £2.572m Over/(Under) Achievement £1.412m 2.5 Children and Justice Services Against the full-year budget of £42.320m there is a projected overspend of £1.413m (3.3%) which is a favourable movement of £0.214m and the main variances are: a) Care Experienced Children and Young People is projected to overspend by £1.996m (£0.150m favourable). Some of these costs are offset by the contribution from the Home Office for Unaccompanied Asylum-Seeking Children which is detailed below. The main areas within this are noted below: • The children’s residential placements are projected to overspend by £2.874m (£0.096m favourable) based 32 placements in month 10. There are several factors leading to this challenging position: o We have 32 places available in our internal children’s houses, due to demand these have been operating at 100% occupancy or over for some time, leading to increased use of external placements where residential care is required. o There remains an acute shortage of foster carers leading to residential care being necessary in emergency placement situations. o The requirement to support Unaccompanied Asylum-Seeking Children (UASC) under the National Transfer Scheme and to support trafficked young people who have been identified in North Ayrshire. o A number of young people in residential care have requested Continuing Care, whereby a young person can remain in their placement until age 21. o Where appropriate young people are placed to meet their educational needs, the cost of Residential School Placements in the most cases is shared 50/50 with Education services. o Contractual inflation has still to be agreed for 4 providers. If this is higher than the assumed contractual inflation and it is likely that this will increase the projected costs of residential places which is outwith the control of the service. o Children’s Services are continuing to work with other services including Education and Housing to address the challenges through the work of the ‘Brighter Pathways’ Programme and associated workstreams. Note that the costs associated with mobilising Boyle Street are being finalised and will be funded by an underspend in the Service Redesign Fund. 85
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• Looked After and Accommodated Children (fostering, adoption, kinship etc) is projected to be £0.820m (£0.031m adverse) underspent. • Residential respite – placements are overspent by £0.056m (no movement). These short-term placements are used to prevent an admission to full time care or to avoid placement breakdown. • Employee costs – are projected to overspend by £0.055m (£0.059m favourable), largely due to staffing levels in the children’s houses and the outcome of job evaluation for posts. • Care Leavers – projected underspend of £0.046m (no movement) in rent costs. • Section 29 Payments (Throughcare Team) are projected to overspend by £0.130m. b) Head of Service – is projected to underspend by £0.724m (£0.066m favourable). This consists of a projected overspend of £0.158m in relation to the previous staff reconfiguration saving in the children’s houses which was not achieved in 23-24 or 24-25 and this is offset by the grant funding in relation to Unaccompanied Asylum-Seeking Children (UASC), which is projected to amount to £0.779m £0.003m favourable) and which contributes to costs incurred across a number of C&F service areas. c) C&F Health Team – is projected to overspend by £0.127m (£0.010m favourable) mainly in relation to the Band 6 to 7 regrade for Health Visitors and the progression of posts up the Band 7 scale. Part of this recurring cost was incorporated into budget pressures for 2025-26. d) Lead Partnership – Children’s Services – projected underspend of £0.065m as monies carried forward from 2024-25 are being taken towards the overall underspend. In line with the Brighter Pathways Re-Modelling Care Options Plan which was approved by the IJB in November 2025, the budget for care experienced children and young people will be re-aligned moving into 2026-27 with progress monitored in line with the planned reduction and re-alignment of placements. 2.6 ALLIED HEALTH PROFESSIONALS (AHP) The non-employee costs element of the AHP services are projected to be on-line. All underspends in employee costs have contributed to payroll turnover. 86
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2.7 CHIEF SOCIAL WORK OFFICER This is projected to underspend by £0.109m (£0.036m favourable). The favourable movement is due to reduction in spend for young carers. 2.8 MANAGEMENT AND SUPPORT Management and Support Services are projected to underspend by £1.907m (£0.309m favourable which is primarily due to additional vacancy savings), the overall main areas of variance are: • There is projected slippage on the LD and MH transition funding of £0.631m (£0.098m favourable) due to delays in children transitioning into adult services. This involves complex planning by services with service users and families and can change over time based on assessed need when moving into adult services. • The 2024-25 budget included a budgeted deficit on the social care side of £0.437m which is offset by a budgeted surplus of £0.437m on the health side of the budget. • There is also a balance of overachieved savings of £0.181m (£0.044m favourable) and contractual inflation of £0.268m (£0.268m favourable). • NHS shortfall in savings of £0.124m (£0.106m favourable) which is not coded to specific areas and held centrally until recurring savings can be identified. • The funding for the Reduced Working Week (non-Lead Partnership element) is coded to Management and Support pending final confirming of the allocation. It is projected to underspend by £0.293m as the overspends in relation to these costs are shown on other lines outwith Management and Support. • An over-recovery of payroll turnover of £0.450m (£0.300m favourable) for social care services and an over-recovery of £0.469m (£0.187m favourable) for health services as outlined in the table below. The turnover targets and achievement for the financial year for Health and Social Care services outwith the Lead Partnership is noted below: Social Care Health Vacancy Savings Target (£3.400m) (£1.567m) Projected to be achieved by March 2026 £3.850m £2.036m Over/(Under) Achievement £0.450m £0.469m The areas contributing to the health and social care vacancy savings are spread across a wide range of services with vacancy savings being achieved in most areas. As part of the recovery plan, the vacancy scrutiny group has been enhanced with the Heads of Service and professional leads attending. Each post is scrutinised and 87
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filled only where deemed necessary with a recruitment freeze now implemented for all non-essential posts. For 2025-26 there will be a further recruitment delay with vacancy scrutiny approved vacancies being held for four weeks before they are advertised to create more payroll turnover. This will be for all vacancies except clinical or registered services vacancies or those which will incur cover costs. The turnover target for the North Lead Partnership for Mental Health services is detailed separately within the Lead Partnership information at section 2.4. 2.9 Savings Progress The approved 2025-26 budget included £4.019m of savings. BRAG Status Position at Budget Approval £m Position at Month 10 £m Red - 1.000 Amber 2.984 1.027 Green 1.035 - Blue - 1.992 TOTAL 4.019 4.019 Appendix B provides an overview of those service changes which do have financial savings attached to them and the BRAG status around the deliverability of each saving. Any shortfall in relation to the red and amber rated savings are already reflected in the projected outturn. 2.10 Budget Changes The Integration Scheme states that “either party may increase it’s in year payment to the Integration Joint Board. Neither party may reduce the payment in-year to the Integration Joint Board nor Services managed on a Lead Partnership basis…. without the express consent of the Integration Joint Board.” Appendix C highlights the movement in the budget position following the initial approved budget. Reductions Requiring Approval: Ref Description Amount (£000) 1 MAT Standards Funding Adjustment 6 88
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2.11 Pan Ayrshire Lead Partnership services and Large Hospital Set Aside Lead Partnerships: - There is a requirement for the 3 IJBs to be aware of the position for Lead Partnership services and plans to deliver services from within allocated budget. East and South HSCP do not report at month 10 so there is not updated pan Ayrshire report. Set Aside: - Work has been undertaken with partnerships to progress and develop set aside arrangements to fully implement the legislative requirement. This includes arrangements in relation to the use of Directions, Joint Commissioning Plans and overall progression towards fair share allocations of resources. Further work has been undertaken through the Ayrshire Finance Leads group to establish baseline resources for each partnership and how these compare to the NRAC “fair share” of resources. Ayrshire Finance Leads have now agreed a baseline methodology for set aside budgets which involves using the four full years prior to the pandemic, 2016/17 – 2019/20 inclusive. The HSCPs require to agree their final share of the baseline with each other, however the aggregate will remain unchanged. The table below shows the cost of the historic baseline at 2024/25 prices. The 2025/26 actual usage information is not known until later in the year. IJB Baseline at 2024/25 prices (£) East 31.870 North 39.966 South 34.488 Total 106.324 The annual budget for Acute Services is £496.7million. The directorate is overspent by £30.5 million after 10 months including legacy CRES. This was caused by overspends on medical and nursing staff, together non pay overspends on equipment and supplies. These are required due to the level of operational pressure experienced. Unfunded wards contributed an overspend of £5.7m after 10 months. Within the overall £30.5 million overspend Medicine are over by £12.2 million, Emergency Care by £9.9 million, Surgery by £3.8 million, Labs and Diagnostics by £3.4 million and Women and Children by £2.2 million. 89
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There is a material underlying deficit caused by: • Length of Stay (LoS) and emergency admission rates in NHS Ayrshire and Arran acute hospitals are above the Scottish average. • High expenditure on medical and nursing agency staff, high rates of absence and vacancies causing service pressure. • Delayed transfers of care and high acuity of patients. The IJBs and the Health Board work closely in partnership to maintain service and improve performance. 2.12 FINANCIAL RISKS There are a number of financial risk areas that impact or may impact on the financial position. • Current overspend areas, especially in low volume / high-cost services e.g. Children’s residential placements, UNPACs, and supplementary staffing across community, mental health and learning disability wards. • Growing demand for services. • Staff recruitment and retention challenges across a number of service areas. • The expectation that performance will continue to be maintained or improved despite the significant resource challenges. • Ongoing delivery costs of Scottish Government policy directives, particularly where these are not fully funded or inflation proofed. • Pay settlements for both NHS and Local Government staff have been agreed for 2025/26. The NHS element has been funded, and the current assumption is that the shortfall between budget planning assumptions and actual settlements will be fully funded for Local Government staff. • Unearmarked reserves are depleted, there is no scope to absorb in-year variances, with any overspends requiring additional funding from partners. • The ongoing review of the Integration Schemes, where there is a focus on financial arrangements and risk share. • The wider system financial challenges and impact across the whole system, for example the financial position of NHS AA and the decisions taken to reduce the Board’s deficit may have impacts on other parts of the health and care system. • Removal of brokerage for NHS Boards, NHS AA have been asked by Scottish Government to deliver further financial improvement beyond their Board approved financial plan and have now been escalated to Level 4 of the NHS Scotland Support and Intervention Framework. • The overall sustainability of commissioned care providers, with eNICs compounding historic challenges re financial sustainability, there is a heightened risk of provider failure leading to handing back of care and contracts. • The ongoing ability to source packages of care for service users. 90
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• Progress with the work to develop set aside arrangements and the risk sharing arrangements agreed as part of this. • The recurring underlying levels of overspend which may impact on the Partnership’s ability to continue to sustain service levels in the future. • The use of supplementary staffing for enhanced observations across a number of service areas and the use of high-cost agency staff to support frontline service delivery in areas where there are recruitment challenges. • Agenda for Change Pay Reform programme – including Nursing Band 5-6 re- grade, protected learning time and reduction to the working week. • Scotland Excel inflationary increases for children’s services have been significantly higher than assumed. • There is a risk in relation to recovering recharge income in relation to the LD Assessment and Treatment patients from outwith Ayrshire. • Risk related to NHS Reform investment being allocated by Scottish. These risks will continue to be monitored. Audit Scotland’s recent audit of the IJB Annual Accounts concluded that North Ayrshire IJB has effective financial management and reporting arrangements in place. The audit also highlighted success in achieving approved recurring savings. This demonstrates that the current financial recovery situation is not a result of inadequate financial oversight, poor reporting, or an inability to deliver efficiencies. Instead, the ongoing challenge relates to rising levels of need within the North Ayrshire population and the wider, and national, issue of ensuring the long-term financial sustainability of health and social care services. It is essential that the IJB works with all partners to accelerate and resource service redesign and transformation, in order to provide sustainable care for the future. An Internal Audit review of IJB transformation submitted to the September 2025 Performance and Audit Committee gave an opinion of substantial assurance in relation to the governance of the Transformation Plan. The next planned IJB Audit will focus on Financial Sustainability. 2.13 RESERVES The IJB opening reserves position are summarised in the table below. General Fund Reserve Earmarked Reserves Total Unearmarked External Funding HSCP £m £m £m £m Balance – 1 April 2025 - 2.381 0.780 3.161 Anticipated Drawdown - (2.381) (0.780) (3.161) Balance – 31 March 2026 - - - - 91
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The £0.780m HSCP earmarked reserve relates to the Service Redesign and Change Fund which is fully committed in 2025-26. Further detail on the reserves is given in Appendix D. 2.14 Financial Recovery Plan Since the initial recovery plan was agreed in June 2025 there has been a £2.833m reduction in costs. Whilst the full benefit of this has not been realised in-year in the bottom-line outturn, it has supported the delivery of mitigating a further deterioration to the position introduced through other in-year unexpected financial pressures of £2.168m. This has resulted in a net achievement of £0.665m recovery action per below: Given the proximity to the financial year end there is no new recovery plan action being proposed and instead a focus on continuing to progress the previously agreed actions and enhanced governance, oversight and escalation of spend and approvals. It is anticipated that the management and recovery actions developed during 2024- 25 and 2025-26 will require to continue into 2026-27. PROPOSALS 3.1 Anticipated Outcomes Continuing to closely monitor the financial position will allow the IJB to take corrective action where required to deliver services in 2025-26 from within the available resource, thereby limiting the financial risk to the funding partners. 92
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The transformational change programme will have the greatest impact on the financial sustainability of the partnership, the IJB require to have a clear understanding of progress with the delivery of the transformation plan. 3.3 Measuring Impact The final outturn will be reported to the IJB. 4. IMPLICATIONS 4.1 Financial The outturn is an overall year-end overspend of £2.802m (0.8%) . The report outlines the main variances for individual services. The IJB unearmarked reserve balance is zero. This current position poses a financial risk to North Ayrshire Council and NHS Ayrshire and Arran. 4.2 Human Resources The report highlights vacancy or turnover savings achieved during the year. Services will review any staffing establishment plans and recruitment in line with normal practice when implementing service change and reviews as per agreement with the IJB. Tight vacancy scrutiny management arrangements are in place for the HSCP. 4.3 Legal None. 4.4 Equality/Socio-Economic None. 4.5 Risk Para 2.12 highlights the financial risks. The report falls in line with the agreed risk appetite statement which is a low-risk appetite in respect to adherence to standing financial instructions, financial controls and financial statutory duties and a high-risk appetite in relation to finance and value for money. The ‘financial viability of the HSCP’ risk is on our strategic risk register. 4.6 Community Wealth Building None. 4.7 Key Priorities The ability to deliver on our strategic priorities may be compromised due to the greater financial risk faced in 2025-26 and the increased focus required on financial rather than service improvement. This will be kept under close scrutiny throughout 2025-26. If we are unable to successfully develop a financial recovery plan to achieve financial balance, consideration may be given to revising the strategic commissioning plan. 93
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5. CONSULTATION 5.1 This report has been produced in consultation with relevant budget holders and the Partnership Senior Management Team. 5.2 The IJB financial monitoring report is shared with the NHS Ayrshire and Arran Director of Finance and North Ayrshire Council’s Head of Finance after the report has been finalised for the IJB. Caroline Cameron, Director Author – Eleanor Currie, Chief Finance Officer [eleanorcurrie@north-ayrshire.gov.uk] 94
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PUBLIC INFORMATION 2025-26 Budget Monitoring Report–Objective Summary as at 31st January 2026 Appendix A Budget Outturn Projected Over/ (Under) Spend Variance Budget Outturn Projected Over/ (Under) Spend Variance Budget Outturn Projected Over/ (Under) Spend Variance £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 COMMUNITY CARE AND HEALTH 78,717 79,578 861 20,894 22,011 1,117 99,611 101,589 1,978 2,957 (979) : Locality Services 32,539 33,267 728 5,789 5,789 0 38,328 39,056 728 747 (19) : Community Care Service Delivery 41,957 41,730 (227) 0 41,957 41,730 (227) 803 (1,030) : Rehabilitation and Reablement 2,093 2,102 9 0 2,093 2,102 9 51 (42) : Long Term Conditions 904 952 48 10,628 11,584 956 11,532 12,536 1,004 944 60 : Community Link Workers 339 338 (1) 0 0 0 339 338 (1) (1) 0 : Integrated Island Services 885 1,189 304 4,477 4,638 161 5,362 5,827 465 413 52 MENTAL HEALTH SERVICES 41,157 42,242 1,085 77,456 77,745 289 118,613 119,987 1,374 1,720 (346) : Learning Disabilities 32,078 33,266 1,188 727 727 0 32,805 33,993 1,188 1,199 (11) : Community Mental Health 7,069 6,956 (113) 1,801 1,801 0 8,870 8,757 (113) (111) (2) : Addictions 2,010 2,020 10 1,879 1,880 1 3,889 3,900 11 9 2 : HBCCC 0 0 0 353 0 (353) 353 0 (353) (353) 0 : Lead Partnership Mental Health NHS Area Wide 0 0 0 72,696 73,337 641 72,696 73,337 641 976 (335) CHILDREN & JUSTICE SERVICES 36,425 37,801 1,376 5,895 5,932 37 42,320 43,733 1,413 1,627 (214) : Irvine, Kilwinning and Three Towns 3,249 3,292 43 0 0 0 3,249 3,292 43 46 (3) : Garnock Valley, North Coast and Arran 3,598 3,690 92 0 0 0 3,598 3,690 92 83 9 :Intervention Services 1,841 1,839 (2) 0 0 0 1,841 1,839 (2) 0 (2) : Care Experienced Children & Young people 22,791 24,787 1,996 0 0 0 22,791 24,787 1,996 2,146 (150) : Head of Service - Children & Families 1,413 689 (724) 0 0 0 1,413 689 (724) (658) (66) : Justice Services 3,101 3,101 0 0 0 0 3,101 3,101 0 0 0 : C&F Health Team 432 403 (29) 5,015 5,117 102 5,447 5,520 73 82 (9) : Lead Partnership NHS Children's Services 0 0 0 880 815 (65) 880 815 (65) (72) 7 CHIEF SOCIAL WORK OFFICER 1,959 1,851 (108) 0 0 0 1,959 1,851 (108) (73) (35) PRIMARY CARE 0 0 0 53,262 53,259 (3) 53,262 53,259 (3) (3) 0 ALLIED HEALTH PROFESSIONALS 0 11,489 11,489 0 11,489 11,489 0 0 0 MANAGEMENT AND SUPPORT COSTS 8,195 6,922 (1,273) 4,038 3,404 (634) 12,233 10,326 (1,907) (1,598) (309) OUTTURN ON A MANAGED BASIS 166,453 168,394 1,941 173,034 173,840 806 339,487 342,234 2,747 4,630 (1,883) Return Hosted Over/Underspends to East 0 0 0 0 (210) (210) 0 (210) (210) (320) 110 Return Hosted Over/Underspends to South 0 0 0 0 (183) (183) 0 (183) (183) (279) 96 Receive Hosted Over/Underspends South 0 0 0 0 33 33 0 33 33 33 0 Receive Hosted Over/Underspends East 0 0 0 0 415 415 0 415 415 415 0 OUTTURN ON AN IJB BASIS 166,453 168,394 1,941 173,034 173,895 861 339,487 342,289 2,802 4,479 (1,677) Over/ (Under) Spend Variance at Period 9 Movement in variance from Period 9 TOTAL Partnership Budget - Objective Summary Council Health 2025/26 Budget 95
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2025-26 Savings Tracker Appendix B Social Care: Ref Description Deliverability Status at budget setting Deliverability Month 10 2025/26 Saving Previously Agreed Savings (Full year impact) 1 Review of Day Care provision Green Blue 0.100 2 Service redesign (CAAST Team and Corporate Parenting team) Green Blue 0.034 Adjustments 3 Payroll Turnover Green Blue 0.099 Mental Health 4 LD Responder Service Amber Amber 0.150 Children, Families & Criminal Justice 5 Brighter Pathways Amber Red 1.000 Community Care & Health 6 Review of Day Care provision Amber Blue 0.107 7 Care at Home Amber Blue 0.500 8 Care Package Review (all services) Amber Blue 0.200 9 Deletion of vacant posts Green Blue 0.056 10 Increase to charging Green Amber 0.186 11 Admin Post Savings Green Blue 0.114 12 Financial Inclusion Green Blue 0.357 TOTAL SOCIAL CARE SAVINGS 2.903 Cross Service 96
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Health: Ref Description Deliverability Status at budget Deliverability Month 10 2025/26 Saving Adjustments 13 Increase recharge to East Ayrshire for beds at Woodland View Green Blue 0.010 14 Payroll Turnover Green Blue 0.079 Other Savings 15 Admin Savings Amber Blue 0.186 16 Trindlemoss House - move to social care model Amber Amber 0.250 17 EICT/Rehab Amber Blue 0.150 18 Community MH/Wellbeing Review Amber Amber 0.100 19 Ward 7A - Woodland View Amber Amber 0.341 TOTAL HEALTH SAVINGS 1.116 TOTAL NORTH HSCP SAVINGS 4.019 97
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2025-26 Budget Reconciliation Appendix C COUNCIL Period Permanent or Temporary £'m Initial Approved Budget 137.739 Adjustments to baseline 0.039 Revised Budget 137.778 Resource Transfer 25/26 1-3 25.026 Additional Funding - 24/25 Adult Social Care RLW 1-3 P 0.073 Additional Funding RLW 1-3 P 0.126 Additional Funding - Money Smart 1-3 P 0.094 ICT Transfers 1-3 P (0.005) Additional Funding - Whole Family Wellbeing Funds 1-3 T 0.179 CJSW - S27 1-3 P 3.280 Development of People working in Childrens SW 1-3 P (0.390) Change Fund Allocation - HSCP FIO Team 7 T 0.021 Internal Commerical Waste 7 P 0.009 ICT Transfers 9 P (0.004) CSC Pay Uplift 10 0.163 SRA Kinship 10 0.058 Change Fund Allocation - HSCP FIO Team 10 0.047 ICT Transfers 10 (0.004) Roundings 10 0.002 166.453 HEALTH Period Permanent or Temporary £'m Initial Budget exc set aside 161.934 Month 10-12 Adjustments and adjusting for the full year impact of part years amounts and temporary funding. 8.532 Revised Budget 170.466 Resource Transfer 24/25 24.640 Resource Transfer 25/26 (25.026) NORTH NATIONAL INS 25-26 AMBUS 1 0.997 PRESCRIBING 25-26 AMBUSH 1 2.754 PRESCRIBING CRES 25-26 AMBUSH 1 (0.715) Training Grade Adj - April 1 (0.058) Training Grade Rates Adj - April 1 0.030 MH: Anticipate PDS Dementia (North) 25/26 1 0.094 MH: Anticipate Delivery of Veteran Specific 25/26 1 0.105 Anticipated RWW from SG 1 0.659 Anticipate 20% Tranche 2 ADP 1 0.174 Social Care Budget Reported at Month 10 98
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HEALTH Period Permanent or Temporary £'m Training Grade Adj - May 2 (0.013) Bwp 25-26 East Chest Heart Stroke 2 0.001 Bwp 25-26 East Nest Expansion 2 0.023 Bwp 25-26 East - Sds Advice Service 2 0.013 Bwp 25-26 East Sub Prescribing 2 0.170 25-26 South Budget Paper - North Substitute Prescribing 2 0.170 25-26 South Budget Paper - Pan Ayrshire Chest Heart And Stroke 2 0.001 25-26 North Budget Paper - Pan Ayrshire (vision Support Service 2 (0.005) 25-26 North Budget Paper - Pan Ayrshire (communitystore) 2 (0.155) HD52: EARLY INTERVENTION PSYCHOSIS 3 0.100 25-26 Pay Award Increase North 3 1.179 Training Grade Adjustment (Dean Funding) 4 0.011 Medical Pay Award - Senior Medical - Additional 1% 4 0.086 Medical Pay Award - Specialty Doctors - Additional 1% 4 0.006 Virement to Medical Directorate from Mental Health Admin 4 (0.028) Transfer MAT Standards Psychiatrist 0.2 WTE 4 0.029 Primary Care Prescribing Tariff Reduction 4 (0.556) BBV transfer from Public Health 4 0.269 Training Grade Adjustment (Dean Funding) - August 5 0.129 Budget transferred to Capital for INV-3395435821 5 (0.006) Transfer from South - ANP contribution 5 0.030 Primary Care Prescribing Budgets reworked 5 0.130 HD157 3% pay award ADP North 5 0.057 North MDT funding to Arran Medical Group (Virement 11) 5 (0.043) Training Grade Adjustment (Dean Funding) - September 6 0.018 Transfer Methadone LES to East GMS 7 (0.008) Post to Medical records 7 (0.037) GP Prescribing budget adjustment 7 (1.094) ADP MAT Standards Allocation 7 (0.045) ADP ABI to East 7 (0.010) Drug Death Co-ordinator funding returned to PH (retiral - post funding returned) (0.040) BBV funding returned to PH (reduction in hours) 8 (0.008) Training Grade Adjustment (Dean Funding) - December 8 (0.071) Training Grade Rates Adjustment - December 9 0.086 Early Years funding 0.49 WTE Band 4 - MIN Alloca 9 0.020 GP Prescribing budget adjustment 9 (0.365) Training Grade Adjustment (Dean Funding) - January 10 0.019 Junior Doctors Pay Award - additional 0.25% 10 0.008 MAT Standards Adjustment 10 (0.006) ANTICIPATED BUDGETS INCL HERE (NOT IN LEDGER) 10 (1.150) Roundings (0.001) 173.034 TOTAL COMBINED BUDGET 339.487 Health Budget Reported at Month 10 99
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25-26 IJB Reserves Position Appendix D Area of Reserves Balance at 31 March 2025 Earmarked Funds £ : Alcohol & Drug Partnership 353 : Mental Health Action 15 135 : Primary Care Improvement Fund 46 : Service Redesign / Challenge Fund 780 : Family Wellbeing Fund 934 : Breastfeeding Network 36 : MH Recovery and Renewal /Enhanced MH Outcome Framework 365 : Early Intervention in Psychosis 92 : LD funding 82 : Donation (Police Scotland) 1 : Primary Care Improvement Fund IP 303 : GP Premises Improvements - tranches 1 and 2 3 : Dental Practice Improvement 29 : Appropriate Adult 2 Total Earmarked 3,161 100
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Bank and Agency Costs to Month 10 Appendix E 1) NHS 4863 (Registered) 4864 (Unregistered) 4853 (Registered) 4854 (Unregistered) 4865 (Agency Locum Consultant) TOTAL NORTH CORE SLT ADULT 3,098 3,098 WARD 1 WOODLANDS VIEW 47,525 235,032 282,557 WARD 2 WOODLANDS VIEW 25,567 346,633 372,200 ACH REDBURN REHAB WARD NRS 24,251 164,162 188,413 ACH DOUGLAS GRANT REHAB WD NRS 34,699 75,855 110,554 WARD 3 WOODLANDS VIEW NURSING 12,324 328,558 340,882 WARD 4 WOODLANDS VIEW NURSING 1,605 37,804 39,409 NEW CLONBEITH NURSING(JURA) 89,093 144,959 234,052 WVIEW THE GLEN ECT 5,197 11,959 17,156 WVIEW WARD 10 ACUTE MH NRS 5,576 238,505 244,081 WVIEW WARD 8 ACUTE MH NRS 23,316 760,489 783,805 WARD 5 WOODLANDS VIEW 4,033 47,347 51,380 WVIEW WARD 7B REHAB MH NRS 7,419 7,419 NEW DUNURE NURSING(CLONBEITH) 35,937 192,942 228,879 MH BED MANAGEMENT 21,726 21,726 TRINDLEMOSS 60,040 282,690 342,730 ARRAN HOSPITAL NURSING 69,006 41,701 110,707 CAMHS MANAGEMENT 1,944 1,944 CAMHS UNSCHEDULED CARE 1,903 1,903 EARLY YRS-C/F TEAM 1 923 923 EARLY YRS-C/F TEAM 3 974 974 IMMUNISATION NURSING 55,249 17,611 72,860 ARRAN HV 137 137 ARRAN DN 13,862 13,862 PACKAGE OF CARE (P) - AMG 109,773 109,773 PACKAGE OF CARE (P) - LMO 879 879 NC POC TEAM 2 990 990 NC POC TEAM 3 3,843 3,843 THREE TOWNS DN 1,187 1,187 FOXGROVE(NSAIS)ADVANCE RECRUIT 29,246 29,246 NORTH AHP MANAGEMENT TEAM 7,329 7,329 IRVINE DN 16,516 16,516 NORTH WEST COAST DN 31,318 31,318 GARNOCK VALLEY DN 53,541 53,541 LADY MARGARET NURSING 8,467 4,520 12,987 PREVENTION + SERVICES SPT TEAM 4,719 4,719 LD HEALTH CHECKS 12,238 12,238 NORTH CLDT 6,806 164 6,970 LDS MANAGEMENT 2,332 2,332 MHANPS MH UNSCHEDULED CARE 38,721 57 38,778 MHS INPATIENT MGT 15,845 520 16,365 CMHT NURSING-NORTH AYRSHIRE 9,362 5,890 15,252 WVIEW WARD 7C FORENSIC REHAB N 9,224 138,927 371 148,522 INTENSIVE COMMUNITY NURSING TEAM 44,893 3,978 48,871 ADULT MENTAL HEALTH LIASION TEAM 343 343 PCMHT NORTH 4,108 4,108 WVIEW WARD 6 LOW SECURE NRS 53,282 162,602 215,884 WARRIX AVE 110,637 83,409 194,046 ICFN - COMMUNITY PHLEBOTOMY 12,456 12,456 FORENSIC PSYCHOLOGY 3,248 3,248 CHILD HEALTH ADMIN 25,610 1,797 27,407 WVIEW WARD 7A LD A+T NRS 23,436 425,962 1,804 14,532 465,734 WVIEW WARD 9 ACUTE MH NRS 45,418 384,223 226 429,867 WVIEW WARD 11 ACUTE MH NRS 299,680 299,680 ADULT EAST 1,131 1,131 OLD AGE 60,253 60,253 1,063,557 4,605,590 2,401 14,532 61,384 5,686,080 2) SOCIAL CARE Mth 10 Spend 327,922 158,510 15,000 89,483 590,915 Mh Acm Agency Montrose House Brodick Unscheduled Care Funding Ld Acm Bank 101
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NORTH AYRSHIRE COUNCIL 17 March 2026 Cabinet Title: Capital Programme Performance to 31 January 2026 Purpose: To advise Cabinet of progress in delivering the Capital Investment Programme 2025/26 to 31 January 2026 Recommendation: That Cabinet agrees to: (a) note the revisions to budgets outlined in the report; (b) note (i) the General Services and HRA revised budgets at 31 January 2026; and (ii) the forecast expenditure to 31 March 2026; (c) approve the virement proposal noted within the HRA programme detailed in appendix 2; and (d) note the estimated performance against the Prudential Indicators set out in the Treasury Management and Investment Strategy. 1. Executive Summary 1.1 The General Services Capital Investment Programme 2025/26 to 2033/34 was approved by Council on 26 February 2025. The Housing Revenue Account (HRA) Capital Investment Programme 2025/26 sits within the updated HRA Business Plan and was approved by Council on 12 February 2025. 1.2 This report identifies the current programme for 2025/26, taking account of adjustments made to the initial budgets. The report presents the revised budgets at 31 January 2026 (Period 10) and forecast expenditure to 31 March 2026. 1.3 At Period 10 the General Fund is forecasting an underspend position of (£0.011m) against a revised budget of £68.528m. The HRA is forecasting a projected underspend of (£0.536m) against a revised budget of £41.958m. 1.4 Within the General Fund, adjustments to funding have resulted in net additions to the overall capital programme of £3.724m, primarily related to UK Government Grant of £1.500m for Pride in Place Impact Fund, Vacant & Derelict Land Investment Funding of £0.893m and Scottish Government Grants for Road Safety and 20mph Implementation of £0.943m. 1.5 Reviews of individual project plans have identified several adjustments to the current profiles. As a result, projects totalling (£16.287m) have been reprofiled for delivery in 2026/27 and beyond. This is primarily related to the new Ardrossan Campus build Agenda Item 6 103
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based on revised contractor payment profile, Ardrossan Harbour Interchange awaiting decisions from CMAL and Transport Scotland, Pride in Place Impact Funding late notification of grant award and the B714 upgrade tender process. These have been partly offset by the acceleration of £0.070m to 2025/26 from future years. 1.6 Following the most recent CPAG meeting, (£0.600m) underspend has now been identified for Montgomerie Park School. This will be transferred to flexibility fund in the next period as part of the CPAG actions. 1.7 Within the HRA Capital Programme, a review of delivery timescales has resulted in the re-profiling of (£3.135) of works for delivery in 2026/27 and beyond, partly offset by the acceleration of £0.014m from future years. 1.8 Ongoing uncertainty arising from inflationary pressures and construction cost volatility continue to impact on the Capital Programme. Financial risks have been identified across several high value projects. Council has provided for a degree of mitigation within the overall 10-year General Services Capital Investment Programme and the HRA Capital Investment Programme and through additional investment agreed in relation to the Ardrossan campus. Projects will continue to be monitored closely with cost increases met initially from the additional flexibility built into the programme. However, any requirement for further borrowing not met from a funding source will be a matter for Council to consider. 1.9 The Treasury Management and Investment Strategy (TMIS) for 2025/26 was approved by Council on 26 February 2025 and detailed the key performance indicators under the Prudential Code for Capital Finance in Local Authorities (2021 edition). The current estimated performance indicates that North Ayrshire Council has operated within the treasury limits and performance indicators set out in the TMIS and the current capital investment plans remain affordable. 2. Background General Fund 2.1 The following table outlines the movements in the 2025/26 General Services budget: General Services Capital 2025/26 £ million Budget as at 30 November 2025 81.021 Changes to Funding 3.437 Other Revisions to the Programme 0.287 Revised Budget 84.745 Alterations to phasing of projects 2025/26 to 2026/27 (16.287) Alterations to phasing of projects 2026/27 to 2025/26 0.070 Budget as at 31 January 2026 68.528 104
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2.2 Changes to Funding The capital programme has been updated to reflect the following changes to funding: Funding Body Amount £ million Project UK Government Grant 1.500 Pride in Place Impact Fund VDLIF 0.893 Annickbank Phase 4 Scottish Government Grant 0.611 20mph Implementation Scottish Government Grant 0.332 Road Safety Improvement Fund Scottish Government Grant 0.030 Garrison House Scottish Government Grant 0.030 Cumbrae Youth Forum Scottish Government Grant 0.025 Kildonan Hall Scottish Government GCG 0.016 Coastal Adaptations Total Funding Adjustments 3.437 Funding Source Amount £ million Project CFCR 0.172 Waste Compactors CFCR 0.115 Salt Dome Total Other Adjustments 0.287 2.3 Alterations to the Phasing of Projects A review of individual project plans has identified a requirement to re-profile (£16.287m) of works for delivery in 2026/27 and beyond. Project Amount £ million Castles & Historic Monuments (0.038) Total Communities & Housing (0.038) Ardrossan new Build (3.282) Montgomerie Park School (1.287) Schools ICT (0.127) CO2 Monitors (0.017) Total Education (4.713) Ardrossan Harbour Interchange (3.518) B714 Upgrade (1.697) Pride in Place Impact Fund (1.500) Millburn FPS (0.911) Active Travel Tier 1 (0.891) AGD Great Harbour (0.682) Renewal of Playparks (0.563) Lighting (0.297) 105
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LBPR Stevenston Complex (0.185) PBIP (0.183) Island Pit Stops (0.182) Bridges Infrastructure Programme (0.172) Montgomerie Park Masterplan (0.132) Irvine Enterprise Area (0.103) AGD Marine Tourism Cumbrae (0.090) Strategic Investment Route (0.073) Lochshore Kilbirnie (0.072) VDLF Devlopment Work (0.070) Repurposing Property Grant (0.052) VDLF Kyle Road Phase 2 (0.034) AGD I3 DPMC Phase 2 (0.030) Other Minor Movements (0.056) Total Place (11.493) Telephony (0.043) Total Corporate Services (0.043) Alterations 2025/26 to 2026/27 (16.287) These adjustments have been partly offset by the acceleration of £0.070m of expenditure to 2025/26 from future years. Project Amount £ million Improvement Grants 0.070 Total HSCP 0.070 Alterations 2026/27 to 2025/26 0.070 2.4 These adjustments have resulted in a revised 2025/26 budget at 31 January 2026 of £68.528m, a net reduction of (£12.493m). 2.5 The following graph illustrates the movement in each programme on a service basis compared to the revised programme: 106
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2.6 The impact on budgeted funding, elements of which are related to the profile of expenditure reported above, is a reduction of £12.493m from the revised budget, including: Category Amount £ million Comments General Capital Grant 0.016 Rephased and revised contributions Borrowing (10.815) Rephased aligned to projected expenditure Specific Grant (0.838) Rephased and revised contributions CFCR 0.286 Rephased and revised contributions Other Grants (0.166) Rephased and revised contributions Capital Receipts (0.976) Realigned capital receipts Total Funding Adjustments (12.493) 2.7 Projected Capital Expenditure to 31 March 2026 The projections are summarised by service in the following table: (20.000) 0.000 20.000 40.000 60.000 80.000 100.000 120.000 Corporate Communities & Housing Education HSCP Place Other items Total £ million 107
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Service / Category Approved Budget 2025/26 £ million Carry Forwards and Adjustments £ million Revised Budget 2025/26 £ million Projected Expenditure / Income to 31 March 2026 £ million Projected Variance Over / (Under) £ million Corporate Services 0.452 (0.043) 0.409 0.409 0.000 Communities & Housing 0.844 0.022 0.866 0.866 0.000 Education 30.053 (4.678) 25.375 25.375 0.000 HSCP 0.780 0.070 0.850 0.850 0.000 Place 48.875 (7.829) 41.046 41.035 (0.011) Other Items 0.017 (0.035) (0.018) (0.018) 0.000 Total Expenditure 81.021 (12.493) 68.528 68.517 (0.011) General Grants (10.379) (0.016) (10.395) (10.395) 0.000 Specific Grants (19.408) 0.838 (18.570) (18.570) 0.000 Use of Reserve Funds 0.000 0.000 0.000 0.000 0.000 CFCR (0.072) (0.286) (0.358) (0.358) 0.000 Capital Receipts (2.626) 0.976 (1.650) (1.650) 0.000 Other Grants & Contributions (1.299) 0.166 (1.133) (1.133) 0.000 Prudential Borrowing (47.237) 10.815 (36.422) (36.411) 0.011 Total Income (81.021) 12.493 (68.528) (68.517) 0.011 2.8 Ongoing uncertainty and areas of cost risk remain across a number of projects. While some mitigation was built into the Capital Programme in the form of flexibility budgets at February 2025, totalling £23.6m over the next few years, cost pressures may exceed this provision. To further address this risk, Council approved additional flexibility of £15.0m from 2026/27 on 25 February 2026. These risks will be quantified as individual projects are financially completed and tendering exercises are finalised, with the impact on the costs of the programme being monitored and reported to Cabinet as appropriate. Any requirement for further borrowing not met from a funding source will be a matter for Council to consider. 2.9 The movement in Capital Receipts projection is based on an current assessment of the value and timing of land sale receipts. This is a reduction of (£0.979m) which has been incorporated into the anticipated Capital Receipts position for 2025/26. 108
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Housing Revenue Account 2.10 The following table outlines the movements in the 2025/26 HRA Capital budget: Housing Revenue Account 2025/26 £m Budget as at 30 November 2025 45.079 Alterations to phasing of projects 2025/26 to 2026/27 (3.135) Alterations to phasing of projects 2026/27 to 2025/26 0.014 Budget as at 31 January 2026 41.958 2.11 Alterations to the Phasing of Projects A review of the timescale for delivery of capital projects has identified a requirement to re-profile (£3.135m) of works for delivery in 2026/27 and beyond, including: Project Amount £ million Ayrshire Central Site (1.301) Acquisition Houses - Open Market (0.652) Garnock Academy Site (0.433) Kings Arms (113-115 High St) (0.233) Nelson Street Regeneration (0.172) Total Alterations to New Builds (2.791) Kitchens (0.131) Other Minor Adjustments (0.006) Total Alterations to Stock Improvements (0.137) Estate Based Regeneration (0.207) Total Alterations to Other Capital Works (0.207) Alterations 2025/26 to 2026/27 (3.135) 2.12 This has been partly offset by the acceleration of £0.014m of project expenditure for delivery during 2025/26, including: Project Amount £ million Sheltered Housing Units 0.014 Total Alterations to Other Capital Works 0.014 Alterations 2026/27 to 2025/26 0.014 2.13 These adjustments have resulted in a revised 2025/26 budget at 31 January 2026 of £41.958m. 109
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2.14 The impact on budgeted funding is a reduction of (£3.121m) from the approved budget which will be reflected in reduced prudential borrowing. 2.15 Projected Capital Expenditure to 31 March 2026 The projections are summarised in the following table: Service / Category Approved Budget 2025/26 £ million Carry Forwards and Adjustments £ million Revised Budget 2025/26 £ million Projected Expenditure / Income to 31 March 2026 £ million Projected Variance Over / (Under) £ million Housing Revenue Account 45.079 (3.121) 41.958 41.422 (0.536) Total Expenditure 45.079 (3.121) 41.958 41.422 (0.536) CFCR (8.349) - (8.349) (8.349) - Capital Grants (10.104) - (10.104) (10.104) - Use of Reserves (0.722) - (0.722) (0.722) - Other Capital Receipts (0.091) - (0.091) (0.091) - Affordable Housing Contribution (0.721) - (0.721) (0.721) - Prudential Borrowing (25.092) 3.121 (21.971) (21.435) 0.536 Total Income (45.079) 3.121 (41.958) (41.422) 0.536 2.16 A net underspend of (£0.536m) is projected within the HRA capital programme for 2025/26 arising from revisions to a number of projects, including: Project Variance £ million Comments Electrical Rewiring 0.061 Additional voids EWI (0.013) Lower costs per unit projected Kitchens (0.014) Lower numbers projected Bathrooms (0.147) Lower numbers projected St Marys, Largs (0.423) Project complete Total Variance (0.536) 110
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2.17 In addition to the adjustments noted above, Appendix 2 highlights a proposed virement which is required to transfer the projected underspend in budget from the External Wall Insulation programme to meet the projected overspend in the Roofing programme. 2.18 Cost pressures will continue to be monitored and a review of any potential impact on the Business Plan and Capital Programme will be undertaken to address any identified issues. Further information on the progress of all projects can be found in Appendix 2. Treasury Management and Investment 2.19 The Prudential Code for capital finance in local authorities (2021 edition) requires the Council to set and monitor performance against specified prudential indicators. The indicators for the current year were set out in the Treasury Management and Investment Strategy 2025/26, approved by Council on the 26 February 2025. A summary of the key indicators and our current estimated performance against them is shown in the following table. Further details of all the Prudential and Treasury indicators can be found in appendix 3. Prudential and Treasury Indicators 2025/26 Approved Estimate £ million 2025/26 Revised Estimate £ million Movement £ million General Services Capital Financing Requirement 387.496 350.160 (37.336) HRA Capital Financing Requirement 224.461 211.820 (12.641) Total Loans Capital Financing Requirement 611.957 561.980 (49.977) Gross Borrowing 556.653 506.676 (49.977) Operational Boundary for Borrowing 625.593 584.141 (41.452) Authorised Limit for Borrowing 688.152 642.555 (45.597) Total Operational Boundary (incl. PPP/NPD) 704.183 662.731 (41.452) Total Authorised Limit (incl. PPP/NPD) 766.742 721.145 (45.597) Investments 30.000 30.000 0.000 2.20 Loans Capital Financing Requirement The Loans Capital Financing Requirement (CFR) is the underlying borrowing requirement of the Council. This is currently lower than the approved estimate as a result of the changes in the profiles of the capital programmes, resulting in a reduced borrowing requirement for the year. 2.21 Gross Borrowing Gross Borrowing is projected to be lower than anticipated due to the revised profile of capital projects and by the continued strategy to utilise internal funds to minimise borrowing. 111
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2.22 Operational Boundary The Operational Boundary is the maximum which the Council anticipates borrowing to fund the current year capital programme, building in flexibility for the timing of the different funding streams and principal repayments. The in-year variance is linked to the continued use of internal funds and the re-profiling of the capital programme. 2.23 Investments It is estimated that the Council will maintain an average balance of £30.000m of internally managed funds and utilise cash balances during the year in support of the under-borrowed position. The internally managed funds are primarily invested in call accounts with banks, Money Market Funds and other UK local authorities. 2.24 It is critical that the Council ensures that its capital investment plans are affordable. Affordability of borrowing is measured by the percentage of financing costs relative to the net revenue stream of the General Fund and the Housing Revenue Account (HRA). As at 31 January 2026, the estimated percentages for 25/26 are 3.5% and 26.3% for the General Fund and HRA respectively. Capital expenditure impacts on the revenue budget through financing charges so it is essential the Council ensures the financing costs remain affordable and do not constitute an excessive proportion of the revenue resources available. From a General Fund perspective, the Scottish Local Authority average was 6%, therefore demonstrating by comparison the prudent nature of the current borrowing policy. For the HRA, the Scottish average was 20.1%. The level of loan charges is deemed prudent and affordable within the framework of the 30-year Housing business plan. 3. Proposals 3.1 It is proposed that Cabinet agrees to: (a) note the revisions to budgets outlined in the report; (b) note (i) the General Services and HRA revised budgets at 31 January 2026; and (ii) the forecast expenditure to 31 March 2026; (c) approve the virement proposal noted within the HRA programme detailed in appendix 2; and (d) note the estimated performance against the Prudential Indicators set out in the Treasury Management and Investment Strategy. 4. Implications/Socio-economic Duty Financial 4.1 The financial implications are as outlined in the report. Expenditure will continue to be closely monitored to ensure early action is taken regarding any projected underspends or overspends. Human Resources 4.2 None. 112
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Legal 4.3. None. Equality/Socio-economic 4.4 None. Climate Change and Carbon 4.5 None. Key Priorities 4.6 This report directly supports the Council Plan 2023 to 2028 by focusing our investment on priorities, managing risk and supporting delivery of key priorities. Community Wealth Building 4.7 None. Islands Communities Impact Assessment (ICIA) 4.8 None. United Nations Rights of the Child (UNCRC) 4.9 None. Consumer Duty 4.10 None. 5. Consultation 5.1 Progress as outlined in this report has been approved by Executive Directors. Mark Boyd Head of Service (Finance) For further information please contact Natalie Graham, Team Manager Corporate (Financial Management), on 01294 324533. Background Papers Capital Programme and Treasury Management Performance to 30 June 2025 - Cabinet 2 September 2025 Capital Programme and Treasury Management Performance to 31 August 2025 - Cabinet 28 October 2025 113
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Capital Programme and Treasury Management Performance to 30 November 2025 - Cabinet 27 January 2026 114
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OFFICIAL INFORMATION# TOTAL PROJECT Project Description Total Project Budget Cumulative Expenditure to date Total Project Forecast Projected Over/ (Under) Spend Total Revised Budget 2025/26 Brought / Carry Forward to 2026/27 Total Revised Budget 2025/26 Actual Expenditure to 31st January 2026 Projected Expenditure to 31st March 2026 Actual Over/ (Under) Spend for 2025/26 True Over/ (Under) Spend £ £ £ £ £ £ £ £ £ £ £ EXPENDITURE Education Nursery Education 4,030,810 4,001,407 4,030,810 0 37,018 0 37,018 7,615 37,018 0 0 Primary Schools 45,942,842 37,508,246 45,942,842 0 3,476,484 (1,286,874) 2,189,610 1,532,190 2,189,610 0 0 Secondary Schools 117,357,107 18,379,140 117,357,107 0 25,388,842 (3,282,356) 22,106,486 10,471,770 22,106,486 0 0 Schools Other 1,448,759 1,039,657 1,448,759 0 1,186,504 (143,785) 1,042,719 777,401 1,042,719 0 0 SUB TOTAL 168,779,518 60,928,449 168,779,518 0 30,088,848 (4,713,015) 25,375,833 12,788,977 25,375,833 0 0 Communities & Housing Information & Culture 648,470 465,376 648,470 0 641,907 (38,303) 603,604 458,814 603,604 0 0 Other Housing 350,000 0 350,000 0 262,500 0 262,500 0 262,500 0 0 SUB TOTAL 998,470 465,376 998,470 0 904,407 (38,303) 866,104 458,814 866,104 0 0 Corporate Services Council IT Strategy 8,797,380 3,648,406 8,797,380 0 452,265 (43,000) 409,265 272,090 409,265 0 0 SUB TOTAL 8,797,380 3,648,406 8,797,380 0 452,265 (43,000) 409,265 272,090 409,265 0 0 Health & Social Care Management & Support 1,027,855 874,386 1,027,855 0 292,709 0 292,709 139,241 292,709 0 0 Housing Non HRA 475,371 463,703 475,371 0 475,371 70,000 545,371 463,703 545,371 0 0 Adults 4,608,078 4,596,152 4,608,078 0 11,926 0 11,926 0 11,926 0 0 SUB TOTAL 6,111,303 5,934,241 6,111,303 0 780,006 70,000 850,006 602,943 850,006 0 0 Place Roads 108,984,436 75,844,720 108,984,436 0 15,965,609 (3,092,275) 12,873,334 8,459,716 12,873,334 0 0 Streetscene 5,439,175 3,198,865 5,439,175 0 1,623,888 (563,045) 1,060,843 526,052 1,060,843 0 0 Transport 8,444,629 3,304,317 8,444,629 0 3,671,128 0 3,671,128 3,182,816 3,671,128 0 0 Waste Services 13,492,976 13,444,027 13,492,976 0 171,485 0 171,485 171,485 171,485 0 0 Renewable Energy 15,956,436 15,103,223 15,956,436 0 2,580,943 0 2,580,943 1,727,730 2,580,943 0 0 Office Accommodation 1,759,123 693,690 1,759,123 0 1,236,736 2,700 1,239,436 693,690 1,239,436 0 0 Other Property 4,347,632 2,809,790 4,347,632 0 3,498,180 (185,000) 3,313,180 1,960,338 3,313,180 0 0 Economic Development & Regenerat 191,945,136 86,492,865 191,934,143 (10,993) 23,765,538 (7,654,695) 16,110,843 10,026,539 16,099,850 (10,993) (10,993) Completed Projects 6,355,262 6,334,915 6,355,262 0 24,269 0 24,269 3,922 24,269 0 0 SUB TOTAL 356,724,806 207,226,411 356,713,813 (10,993) 52,537,776 (11,492,315) 41,045,461 26,752,287 41,034,468 (10,993) (10,993) Other Other 14,124,882 0 14,124,882 0 (18,614) 0 (18,614) 0 (18,614) 0 0 SUB TOTAL 14,124,882 0 14,124,882 0 (18,614) 0 (18,614) 0 (18,614) 0 0 Total Project Expenditure 555,536,359 278,202,882 555,525,366 (10,993) 84,744,688 (16,216,633) 68,528,055 40,875,111 68,517,062 (10,993) (10,993) Total Project Income (84,744,688) 16,216,633 (68,528,055) (32,116,835) (68,517,062) 10,993 10,993 Total Net Expenditure 0 0 0 8,758,276 0 0 0 On Target (+0.5% of budget) Slightly off target (+ 0.5% to 2% of budget, or £0.125m, whichever is less) Significantly off target (+2% or more of budget, or £0.500m, whichever is less) The following classifications have been used to highlight financial performance against budget CURRENT YEAR 2025/26 North Ayrshire Council Capital Statement 2025/26 Year Ended 31st March 2026 Period 10 The following classifications have been used to highlight delivery performance against original timescales set # OFFICIAL INFORMATION 115
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OFFICIAL INFORMATION# Revised Budget 25/26 Variance £ £ £ £ £ £ £ £ £ CAPITAL BORROWING Prudential Borrowing 54,463,198 16,882,663 2,656,651 74,002,512 (25,790,093) 48,212,419 36,409,880 (11,802,539) SUB TOTAL 54,463,198 16,882,663 2,656,651 74,002,512 (25,790,093) 0 48,212,419 0 36,409,880 (11,802,539) SCOTTISH GOVERNMENT FUNDING Specific Capital Grants Local Authority Direct Award 41,337 41,337 0 41,337 0 Vacant & Derelict Land Funding 3,397,568 238,809 358,499 3,994,876 (3,543,975) 450,901 3,214,903 359,280 (91,621) Vacant & Derelict Land Investment Funding 892,990 892,990 0 0 (892,990) Scottish Government Grant - AGD i3 Flexible Space Ph 1 4,762,045 (131,988) 4,630,057 0 4,630,057 0 4,630,057 0 Scottish Government Grant - AGD Great Harbour Ph 1 2,737,842 (29,141) 451,870 3,160,571 752,528 3,913,099 1,530,185 3,239,327 (673,772) UK Government Grant - AGD DPMC Ph 2 0 0 1,000,000 1,000,000 0 1,000,000 0 Scottish Government Grant - AGD Marine Tourism Ardrossan 275,717 275,717 0 275,717 0 275,717 0 Scottish Government Grant - AGD Marine Tourism Cumbrae 470,781 470,781 0 470,781 0 470,781 0 Millport Town Hall Phase 2 0 26,469 26,469 0 26,469 26,470 26,469 0 Garrison House Project 0 325,698 325,698 30,000 355,698 325,698 355,698 0 Kildonan Hall 25,000 25,000 0 25,000 0 Cumbrae Youth Forum 30,000 30,000 0 30,000 0 Ardrossan Promenade 0 1,307 1,307 0 1,307 1,306 1,307 0 Islands Pit Stops 0 67,540 440,000 507,540 0 507,540 507,540 326,039 (181,501) Place Based Investment Programme 316,043 136,857 251,385 704,285 (12,765) 691,520 704,286 447,568 (243,952) UK Shared Prosperity Fund 576,535 576,535 0 576,535 576,535 576,535 0 UK Government Grant - B714 Improvements 17,553,389 (229,290) 17,324,099 (12,768,660) 4,555,439 4,555,439 3,973,307 (582,132) UK Government Ayrshire 5GIR 0 281,711 281,711 575,000 856,711 856,711 856,711 0 UK Government - Local Regeneration Fund Funding Commercial 0 0 954,382 954,382 9,017,208 861,382 (93,000) UK Government - Pride in Place Impact Fund 1,500,000 1,500,000 750,000 0 (1,500,000) Road Safety Improvement Fund 332,158 332,158 0 332,158 0 20 mph Implementation 611,412 611,412 0 611,412 0 Marine Tourism Lochranza 0 0 129,718 129,718 0 129,718 0 Capital Grants Flooding (2,206,000) (2,206,000) 0 (2,206,000) 0 (2,206,000) 0 General Capital Grant 10,573,000 (454,000) 10,119,000 2,483,000 12,602,000 9,125,670 12,602,000 0 SUB TOTAL 39,038,920 687,972 1,047,754 40,774,646 (7,549,875) 0 33,224,771 31,191,951 28,965,803 (4,258,968) OTHER INCOME TO PROGRAMME Use of Funds :- Capital Fund 703,707 0 (703,707) 0 0 0 0 0 0 0 General 0 0 0 0 0 0 Recovery & Renewal 703,707 (703,707) 0 0 0 0 0 CFCR 0 0 0 0 358,296 0 358,296 358,296 358,296 0 Vehicles 0 20,650 20,650 20,650 20,650 Locality Based Property Review 49,000 49,000 49,000 49,000 Salt Dome Goldcraigs 115,000 115,000 115,000 115,000 Street Furniture 0 2,161 2,161 2,161 2,161 Waste Compactors 0 171,485 171,485 171,485 171,485 Grants & Contributions 101,099 99,437 85,000 285,536 1,013,233 0 1,298,769 76,485 1,132,650 (166,119) Quarry Road Phase 1 - IRBC 0 19,827 19,827 0 19,827 0 19,827 0 Lochshore Garnock Hub - Garnock Rugby Club 0 0 0 0 (200,000) 0 0 AGD - Great Harbour - Sustrans 0 0 (10) (10) (10) (10) 0 AGD - Great Harbour - FCC Communities Foundation 0 0 40,000 40,000 0 40,000 0 AGD - Great Harbour - Sportscotland 0 0 135,000 135,000 0 135,000 0 AGD - Great Harbour - LT Funding 0 0 40,000 40,000 0 40,000 0 Irvine Enterprise Area - NAVT 101,099 101,099 0 101,099 0 0 (101,099) B777 Corridor Improvements - Active Travel Tier 2 0 0 25,996 25,996 0 25,996 0 Old Caledonian Railway Saltcoats Ph 2 - Active Travel Tier 2 49,990 49,990 7,825 49,990 0 B714 Sharphill to NCN AT Route - Active Travel Tier 2 161,240 161,240 0 161,240 0 Cumbrae AT Route - Active Travel Tier 2 50,000 50,000 0 50,000 0 Girdle Toll to Irvine Town AT Route - Active Travel Tier 2 80,000 80,000 25,229 80,000 0 Irvine to Drybridge AT Route - Active Travel Tier 2 8,000 8,000 4,800 8,000 0 Links to Eglinton Park - Active Travel Tier 2 0 0 114,355 114,355 0 114,355 0 NCN7 Valefield/Glengarnock Bridge - Walk Wheel Cycle Trust 0 0 62,000 62,000 0 62,000 0 Panel Reinstatement Works 0 40,189 40,189 0 40,189 40,189 40,189 0 Roads Remediation Works 0 39,651 39,651 0 39,651 39,651 39,651 0 RTPI North Coast and Garnock Valley - SPT 0 0 6,000 6,000 0 6,000 0 NCN7 Crossing Improvements Walk Wheel Cycle Trust 40,000 40,000 0 40,000 0 Brodick Tennis Courts - LTA Tennis Foundation 0 98,162 98,162 56,301 98,162 0 Brodick Tennis Courts - KA Leisure Contribution 52,500 52,500 52,500 52,500 0 UFSM West Kilbride PS - Persimmons Contribution 50,000 50,000 50,000 50,000 0 Repurposing Property Grant Fund - NAVT 0 (230) 85,000 84,770 0 84,770 0 19,750 (65,020) Capital Receipts 1,500,000 837,950 0 2,337,950 (687,517) 0 1,650,433 490,103 1,650,433 0 Sale of Land and Buildings 1,500,000 837,950 2,337,950 (979,000) 1,358,950 198,620 1,358,950 Sale of Vehicles 0 0 53,642 53,642 53,642 53,642 Insurance Recoveries (Vehicles) 0 0 10,345 10,345 10,345 10,345 Salt Dome - Insurance Recovery 227,496 227,496 227,496 227,496 SUB TOTAL 2,304,806 937,387 (618,707) 2,623,486 684,012 0 3,307,498 924,884 3,141,379 (166,119) TOTAL CAPITAL PROGRAMME FUNDING 95,806,924 18,508,022 3,085,698 117,400,644 (32,655,956) 0 84,744,688 32,116,835 68,517,062 (16,227,626) Approved Budget at Cabinet Feb 2025 Capital Programme Funding 2025/26 Projected Income to 31st March 2026 Approved budget at Period 1 used as revised starting point 2025/26 Actual Income to 31st January 2026Funding Description Carry Forward from 2024/25 Changes after Capital Refresh Feb 2025 Total Changes in Year Changes at Capital Refresh Feb 2026 # OFFICIAL INFORMATION 116
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OFFICIAL INFORMATION# EDUCATION MILESTONE Total Project Budget Cumulative Expenditure to date Total Project Forecast Projected Over/ (Under) Spend Total Revised Budget 2025/26 Actual Expenditure to 31st January 2026 Projected Expenditure to 31 March 2026 Actual Over/ (Under) Spend for 2025/26 True Over/(Under) Spend Brought / Carry Forward to 2026/27 Original Target Revised Forecast Current Project Stage Delivery Status Financial Delivery Status Physical £ £ £ £ £ £ £ £ £ £ Nursery Education Early Years Programme MARRESS HOUSE 4,030,810 4,001,407 4,030,810 0 37,018 7,615 37,018 0 0 Complete Complete Complete Complete Complete Total Nursery Education 4,030,810 4,001,407 4,030,810 0 37,018 7,615 37,018 0 0 0 Primary Schools MOORPARK PRIMARY 14,460,397 14,467,759 14,460,397 0 1,712,430 1,719,792 1,712,430 0 0 Complete Complete Complete Complete Complete MONTGOMERIE PARK SCHOOL 23,448,999 21,852,794 23,448,999 0 1,302,286 (293,919) 15,412 (1,286,874) (1,286,874) Complete Complete Complete Complete Complete FAIRLIE PRIMARY SCHOOL 526,444 67,349 526,444 0 66,533 62,349 66,533 0 0 31-Aug-26 31-Aug-26 Feasibility On Target On Target UNIVERSAL FREE SCHOOL MEALS EXPANSION 194,913 0 194,913 0 20,000 0 20,000 0 0 Holding Code Holding Code Holding Code Holding Code Holding Code UFSM ARDEER PRIMARY SCHOOL 18,729 16,548 18,729 0 2,690 509 2,690 0 0 Complete Complete Complete Complete Complete UFSM CORSEHILL PRIMARY SCHOOL 165,691 134,213 165,691 0 28,476 (3,002) 28,476 0 0 Complete Complete Complete Complete Complete UFSM FAIRLIE PRIMARY SCHOOL 30,000 0 30,000 0 30,000 0 30,000 0 0 31-Aug-26 31-Aug-26 Feasibility On Target On Target UFSM GARNOCK COMMUNITY CAMPUS 54,901 54,043 54,901 0 896 38 896 0 0 Complete Complete Complete Complete Complete UFSM GLENCAIRN PRIMARY SCHOOL 11,853 10,256 11,853 0 1,433 (164) 1,433 0 0 Complete Complete Complete Complete Complete UFSM HAYOCKS PRIMARY SCHOOL 110,404 91,168 110,404 0 17,361 (1,875) 17,361 0 0 Complete Complete Complete Complete Complete UFSM KILMORY PRIMARY SCHOOL 65,654 57,473 65,654 0 8,181 0 8,181 0 0 Complete Complete Complete Complete Complete UFSM LOUDOUN-MONTGOMERY PRIMARY SCHOOL 2,082,541 73,710 2,082,541 0 116,036 22,247 116,036 0 0 31-Dec-26 31-Dec-26 Feasibility On Target On Target UFSM PENNYBURN PRIMARY SCHOOL 12,000 9,523 12,000 0 2,329 (148) 2,329 0 0 Complete Complete Complete Complete Complete UFSM WEST KILBRIDE PRIMARY SCHOOL 2,302,504 258,179 2,302,504 0 164,157 26,401 164,157 0 0 31-Aug-27 31-Aug-27 On Site On Target On Target UFSM WHITEHIRST PARK PRIMARY 56,212 52,499 56,212 0 3,676 (38) 3,676 0 0 Complete Complete Complete Complete Complete Total Primary Education 45,942,842 37,508,246 45,942,842 0 3,476,484 1,532,190 2,189,610 (1,286,874) 0 (1,286,874) Secondary Schools KILWINNING LEARNING ENVIRONMENT 2,768,507 2,768,507 2,768,507 0 920 920 920 0 0 Complete Complete Complete Complete Complete ARDROSSAN NEW BUILD 114,588,600 15,610,633 114,588,600 0 25,387,922 10,470,850 22,105,566 (3,282,356) (3,282,356) Autumn 2027 Winter 2027 On Site Slightly off target Slightly off target Total Secondary Education 117,357,107 18,379,140 117,357,107 0 25,388,842 10,471,770 22,106,486 (3,282,356) 0 (3,282,356) Schools Other CO2 MONITORS IN SCHOOLS 298,000 263,446 298,000 0 35,745 1,190 18,588 (17,157) (17,157) 31-Mar-26 31-Mar-26 Planning On Target On Target SCHOOLS ICT INVESTMENT * 1,150,759 776,211 1,150,759 0 1,150,759 776,211 1,024,131 (126,628) (126,628) 31-Mar-26 31-Mar-26 On-going On Target On Target Total Schools Other 1,448,759 1,039,657 1,448,759 0 1,186,504 777,401 1,042,719 (143,785) 0 (143,785) Total Education 168,779,518 60,928,449 168,779,518 0 30,088,848 12,788,977 25,375,833 (4,713,015) 0 (4,713,015) CAPITAL MONITORING 2025/26 CommentsProject Description TOTAL PROJECT COMPLETION DATES DELIVERY STATUS2025/26 BUDGETS # OFFICIAL INFORMATION 117
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OFFICIAL INFORMATION# COMMUNITIES & HOUSING MILESTONE Total Project Budget Cumulative Expenditure to date Total Project Forecast Projected Over/ (Under) Spend Total Revised Budget 2025/26 Actual Expenditure to 31st January 2026 Projected Expenditure to 31 March 2026 Actual Over/ (Under) Spend for 2025/26 True Over/(Under) Spend Brought / Carry Forward to 2026/27 Original Target Revised Forecast Current Project Stage Delivery Status Financial Delivery Status Physical £ £ £ £ £ £ £ £ £ £ Information & Culture CASTLES & HISTORIC MONUMENTS 38,303 0 38,303 0 38,303 0 0 (38,303) (38,303) Holding Code Holding Code Holding Code Holding Code Holding Code ABBEY TOWER 73,807 6,563 73,807 0 67,244 0 67,244 0 0 31-Mar-26 31-Mar-26 Procurement On Target On Target BRODICK TENNIS COURTS 150,662 133,116 150,662 0 150,662 133,116 150,662 0 0 30-Sep-25 30-Sep-25 Construction On Target On Target CUMBRAE YOUTH FORUM 30,000 0 30,000 0 30,000 0 30,000 0 0 31-Mar-26 31-Mar-26 In Development On Target On Target GARRISON HOUSE PROJECT 355,698 325,698 355,698 0 355,698 325,698 355,698 0 0 31-Mar-26 31-Mar-26 In Development On Target On Target Total Information & Cultural 648,470 465,376 648,470 0 641,907 458,814 603,604 (38,303) 0 (38,303) Other Housing CCTV REVIEW 350,000 0 350,000 0 262,500 0 262,500 0 0 30-Jun-26 30-Jun-26 Planning On Target On Target Total Other Housing 350,000 0 350,000 0 262,500 0 262,500 0 0 0 Total Communities & Housing 998,470 465,376 998,470 0 904,407 458,814 866,104 (38,303) 0 (38,303) Comments CAPITAL MONITORING 2025/26 Project Description TOTAL PROJECT 2025/26 BUDGETS COMPLETION DATES DELIVERY STATUS # OFFICIAL INFORMATION 118
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OFFICIAL INFORMATION# CORPORATE SERVICES MILESTONE Total Project Budget Cumulative Expenditure to date Total Project Forecast Projected Over/ (Under) Spend Total Revised Budget 2025/26 Actual Expenditure to 31st January 2026 Projected Expenditure to 31 March 2026 Actual Over/ (Under) Spend for 2025/26 True Over/(Under) Spend Brought / Carry Forward to 2026/27 Original Target Revised Forecast Current Project Stage Delivery Status Financial Delivery Status Physical £ £ £ £ £ £ £ £ £ £ Council IT Strategy ICT INVESTMENT FUND 4,065,581 1,764,705 4,065,581 0 384,858 252,783 384,858 0 0 31-Mar-26 31-Mar-26 On-going On Target On Target TELEPHONY 1,146,693 298,594 1,146,693 0 67,407 19,308 24,407 (43,000) (43,000) 31-Mar-28 31-Mar-28 Implementation On Target On Target Total IT Strategy 8,797,380 3,648,406 8,797,380 0 452,265 272,090 409,265 (43,000) 0 (43,000) Total Corporate Services 8,797,380 3,648,406 8,797,380 0 452,265 272,090 409,265 (43,000) 0 (43,000) CAPITAL MONITORING 2025/26 CommentsProject Description COMPLETION DATESTOTAL PROJECT DELIVERY STATUS2025/26 BUDGETS # OFFICIAL INFORMATION 119
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OFFICIAL INFORMATION# HEALTH & SOCIAL CARE MILESTONE Total Project Budget Cumulative Expenditure to date Total Project Forecast Projected Over/ (Under) Spend Total Revised Budget 2025/26 Actual Expenditure to 31st January 2026 Projected Expenditure to 31 March 2026 Actual Over/ (Under) Spend for 2025/26 True Over/(Under) Spend Brought / Carry Forward to 2026/27 Original Target Revised Forecast Current Project Stage Delivery Status Financial Delivery Status Physical £ £ £ £ £ £ £ £ £ £ Management & Support ECLIPSE 536,058 382,993 536,058 0 292,709 139,644 292,709 0 0 14-Jan-27 14-Jan-27 Construction On Target On Target 47 WEST ROAD 491,797 491,393 491,797 0 0 (404) 0 0 0 Complete Complete Complete Complete Complete Total Management & Support 1,027,855 874,386 1,027,855 0 292,709 139,241 292,709 0 0 0 Housing Non HRA IMPROVEMENT GRANTS * 475,371 463,703 475,371 0 475,371 463,703 545,371 70,000 70,000 31-Mar-26 31-Mar-26 Ongoing On Target On Target Total Housing Non HRA 475,371 463,703 475,371 0 475,371 463,703 545,371 70,000 0 70,000 Adults TRINDLEMOSS 4,608,078 4,596,152 4,608,078 0 11,926 0 11,926 0 0 Complete Complete Complete Complete Complete Total Older People 4,608,078 4,596,152 4,608,078 0 11,926 0 11,926 0 0 0 Total Health & Social Care 6,111,303 5,934,241 6,111,303 0 780,006 602,943 850,006 70,000 0 70,000 CommentsProject Description DELIVERY STATUS CAPITAL MONITORING 2025/26 2025/26 BUDGETSTOTAL PROJECT COMPLETION DATES # OFFICIAL INFORMATION 120
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OFFICIAL INFORMATION# PLACE MILESTONE Cumulative Expenditure to date Total Project Forecast Projected Over/ (Under) Spend Total Revised Budget 2025/26 Actual Expenditure to 31st January 2026 Projected Expenditure to 31 March 2026 Actual Over/ (Under) Spend for 2025/26 True Over/(Under) Spend Brought / Carry Forward to 2026/27 Original Target Revised Forecast Current Project Stage Delivery Status Financial Delivery Status Physical £ £ £ £ £ £ £ £ £ Roads ROADS IMPROVE/RECONSTRUCTION * 3,459,182 3,783,006 0 3,783,006 3,459,182 3,783,006 0 0 31-Mar-26 31-Mar-26 Multiple Projects On Target On Target ROAD SAFETY IMPROVEMENT FUND 16,469 332,158 0 332,158 16,469 332,158 0 0 31-Mar-26 31-Mar-26 In Progress On Target On Target ROADS REMEDIATION WORKS 34,728 39,651 0 39,651 34,728 39,651 0 0 31-Mar-26 31-Mar-26 In Development On Target On Target 20MPH IMPLEMENTATION 38,601 611,412 0 611,412 38,601 611,412 0 0 31-Mar-26 31-Mar-26 In Development On Target On Target LIGHTING * 506,665 1,268,076 0 1,268,076 506,665 971,076 (297,000) (297,000) 31-Mar-26 31-Mar-26 Multiple Projects On Target On Target UPPER GARNOCK FPS 18,530,827 18,503,801 0 130,051 157,078 130,051 0 0 Complete Complete Complete Complete Complete MILLPORT COASTAL FPS 41,795,225 42,199,797 0 1,389,849 985,278 1,389,849 0 0 Complete Complete Complete Complete Complete MILLBURN FPS 469,962 3,103,000 0 1,473,000 96,348 562,348 (910,652) (910,652) 31-Jul-26 31-Jul-26 Tender On Target On Target MILLPORT PIER 150,080 1,350,000 0 214,960 0 214,960 0 0 31-Dec-27 31-Dec-27 In Development On Target On Target BRIDGES INFRASTRUCTURE PROG * 483,287 654,939 0 654,939 483,287 483,287 (171,652) (171,652) 31-Mar-26 31-Mar-26 Multiple Projects On Target On Target LARGS PROMENADE SEAWALL 4,698,483 4,698,482 0 6,581 6,581 6,581 0 0 Complete Complete Complete Complete Complete COASTAL ADAPTATIONS 41,070 315,000 0 315,000 41,070 299,000 (16,000) (16,000) 31-Mar-29 31-Mar-29 In Development On Target On Target B714 UPGRADE 5,523,994 31,693,443 0 5,670,278 2,618,307 3,973,307 (1,696,971) (1,696,971) 31-Aug-27 31-Aug-27 Tender On Target On Target PARKING CHARGES & DPE 96,147 156,673 0 76,648 16,123 76,648 0 0 31-Mar-26 31-Mar-26 In Development On Target On Target Total Roads 75,844,720 108,984,436 0 15,965,609 8,459,716 12,873,334 (3,092,275) 0 (3,092,275) Streetscene CEMETERY EXTNS, WALLS & INFRA * 0 470,683 0 265,991 0 265,991 0 0 Holding Code Holding Code Holding Code Holding Code Holding Code CMTY, STEV HIGH ROAD - WORKS 518,144 519,644 0 0 (1,500) 0 0 0 Complete Complete Complete Complete Complete CMTY, KILBIRNIE - WALLS 116,974 120,613 0 1,638 (2,001) 1,638 0 0 Complete Complete Complete Complete Complete CMTY, BEITH - WALLS 158,868 163,875 0 2,240 (2,768) 2,240 0 0 Complete Complete Complete Complete Complete CMTY, ABBEY TOWER - WALLS 153,715 161,190 0 39,317 31,842 39,317 0 0 Complete Complete Complete Complete Complete CMTY, STEV HAWKHILL - WALLS 87,859 89,695 0 4,316 2,480 4,316 0 0 Complete Complete Complete Complete Complete CMTY, WEST KILBRIDE - WALLS 106,804 109,914 0 35,109 31,999 35,109 0 0 Complete Complete Complete On Target On Target CMTY, IRVINE OP CHURCH - WALLS 5,998 5,998 0 3,223 3,223 3,223 0 0 Future years Future years Feasibility Works On Target On Target CMTY, DREGHORN - WALLS 19,227 19,227 0 5,676 5,676 5,676 0 0 Future years Future years Feasibility Works On Target On Target CMTY, STEV HIGH KIRK - WORKS 24,732 24,732 0 28 28 28 0 0 Future years Future years Feasibility Works On Target On Target CMTY, KILBIRNIE - NEW 328,128 1,501,663 0 435,373 199,620 435,373 0 0 30-Sep-25 30-Sep-26 Tender Awarded On Target On Target CMTY, NEW STREET STEV - WALLS 1,015 1,015 0 1,015 1,015 1,015 0 0 Complete Complete Complete Complete Complete STREET FURNITURE IMPROVEMENT 225,511 225,511 0 2,585 2,585 2,585 0 0 31-Mar-26 31-Mar-26 Planning On Target On Target PARK ENABLING WORKS 149,415 149,895 0 2,180 1,700 2,180 0 0 31-Mar-26 31-Mar-26 Planning On Target On Target RENEWAL OF PLAY PARKS 837,955 1,411,000 0 825,197 252,152 262,152 (563,045) (563,045) 31-Mar-27 31-Mar-27 Construction On Target On Target Total Streetscene 3,198,865 5,439,175 0 1,623,888 526,052 1,060,843 (563,045) 0 (563,045) Transport VEHICLES * 3,042,506 3,144,225 0 3,144,225 3,042,506 3,144,225 0 0 31-Mar-26 31-Mar-26 Ongoing On Target On Target FLEET DECARBONISATION 261,811 5,300,404 0 526,903 140,310 526,903 0 0 31-Mar-26 31-Mar-26 Ongoing On Target On Target Total Transport 3,304,317 8,444,629 0 3,671,128 3,182,816 3,671,128 0 0 0 Waste Services WASTE COMPACTORS 171,485 171,485 0 171,485 171,485 171,485 0 0 Complete Complete Complete Complete Complete Total Waste Services 13,444,027 13,492,976 0 171,485 171,485 171,485 0 0 0 Renewable Energy SOLAR PV INVESTMENT - NETHERMAINS 7,991,899 8,171,775 0 768,518 588,642 768,518 0 0 Complete Complete Complete Complete Complete SOLAR PV INVESTMENT - SHEWALTON 5,707,696 6,073,659 0 1,183,498 817,535 1,183,498 0 0 Complete Complete Complete Complete Complete NON DOMESTIC ENERGY EFFICIENCY PROGRAMME 1,000,001 1,000,001 0 45,951 45,951 45,951 0 0 Complete Complete Complete Complete Complete NATURE RESTORATION FUND 403,627 711,001 0 582,976 275,602 582,976 0 0 31-Aug-24 31-Mar-26 Planning On Target On Target Total Renewable Energy 15,103,223 15,956,436 0 2,580,943 1,727,730 2,580,943 0 0 0 Office Accommodation PROPERTY LIFECYCLE INVESTMENT 0 (2,700) 0 (2,700) 0 0 2,700 2,700 31-Mar-26 31-Mar-26 Mulitple projects On Target On Target PLI GOWANLEA DAY SERVICES 4,357 27,012 0 27,012 4,357 27,012 0 0 Complete Complete Complete Complete Complete PLI CASTLEVIEW DAY SERVICES (1) 0 0 0 (1) 0 0 0 Complete Complete Complete Complete Complete Comments CAPITAL MONITORING 2025/26 COMPLETION DATES Project Description TOTAL PROJECT 2025/26 BUDGETS DELIVERY STATUS # OFFICIAL INFORMATION 121
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OFFICIAL INFORMATION# PLACE MILESTONE Cumulative Expenditure to date Total Project Forecast Projected Over/ (Under) Spend Total Revised Budget 2025/26 Actual Expenditure to 31st January 2026 Projected Expenditure to 31 March 2026 Actual Over/ (Under) Spend for 2025/26 True Over/(Under) Spend Brought / Carry Forward to 2026/27 Original Target Revised Forecast Current Project Stage Delivery Status Financial Delivery Status Physical Comments CAPITAL MONITORING 2025/26 COMPLETION DATES Project Description TOTAL PROJECT 2025/26 BUDGETS DELIVERY STATUS PLI CENTRAL AVE STREETSCENE DEPOT 1,200 1,200 0 1,200 1,200 1,200 0 0 Complete Complete Complete Complete Complete PLI GOLDCRAIGS DEPOT (8,252) 157,907 0 1,285 (8,252) 1,285 0 0 Complete Complete Complete Complete Complete PLI CALEDONIA PRIMARY 93,542 670,765 0 450,000 93,542 450,000 0 0 31-Mar-26 30-Jun-26 Planning On Target On Target PLI DALRY PRIMARY SCHOOL 4,777 220,000 0 75,000 4,777 75,000 0 0 19-Dec-25 31-Aug-26 Planning On Target On Target PLI FAIRLIE PRIMARY SCHOOL 7,531 7,531 0 7,531 7,531 7,531 0 0 Complete Complete Complete Complete Complete PLI HAYOCKS PRIMARY SCHOOL 333,945 379,614 0 379,614 333,945 379,614 0 0 30-Sep-25 31-Mar-26 Construction On Target On Target PLI PENNYBURN PRIMARY (3,727) 0 0 0 (3,727) 0 0 0 Complete Complete Complete Complete Complete PLI SKELMORLIE PRIMARY SCHOOL (5,766) 7,200 0 7,200 (5,766) 7,200 0 0 Complete Complete Complete Complete Complete PLI ST LUKES PRIMARY SCHOOL 21,477 21,500 0 21,500 21,477 21,500 0 0 Complete Complete Complete Complete Complete PLI ST WINNINGS PRIMARY SCHOOL 27,333 27,500 0 27,500 27,333 27,500 0 0 Complete Complete Complete Complete Complete PLI WEST KILBRIDE PRIMARY SCHOOL 94,562 94,562 0 94,562 94,562 94,562 0 0 Complete Complete Complete Complete Complete PLI ARDROSSAN ACADEMY 54,005 54,005 0 54,005 54,005 54,005 0 0 Complete Complete Complete Complete Complete PLI AUCHENHARVIE ACADEMY* 0 269 0 269 0 269 0 0 Complete Complete Complete Complete Complete PLI WEST KILBRIDE EARLY YEARS 3,232 3,232 0 3,232 3,232 3,232 0 0 Complete Complete Complete Complete Complete PLI ARRAN OUTDOOR CENTRE 5,181 5,181 0 5,181 5,181 5,181 0 0 Complete Complete Complete Complete Complete PLI ANAM CARA 50 50 0 50 50 50 0 0 Complete Complete Complete Complete Complete PLI BRODICK HWRC 0 21,500 0 21,500 0 21,500 0 0 31-Mar-26 31-Mar-26 Planning On Target On Target PLI THE PORTAL 47,450 50,000 0 50,000 47,450 50,000 0 0 31-Mar-26 31-Mar-26 Construction On Target On Target PLI IRVINE WASTE TRANSFER 12,795 12,795 0 12,795 12,795 12,795 0 0 Complete Complete Complete Complete Complete Total Office Accommodation 693,690 1,759,123 0 1,236,736 693,690 1,239,436 2,700 0 2,700 Other Property LOCALITY BASED PROPERTY REVIEW 0 265,667 0 265,667 0 265,667 0 0 31-Mar-25 31-Mar-27 In development On Target On Target LBPR - TRINITY CHURCH 1,490 1,490 0 630 630 630 0 0 Complete Complete Complete Complete Complete LBPR STEVENSTON COMPLEX 4,250 189,250 0 185,000 0 0 (185,000) (185,000) 31-Dec-24 31-Aug-26 Planning On Target On Target LBPR IRVINE LIBRARY 50,968 50,967 0 12,893 12,893 12,893 0 0 Complete Complete Complete Complete Complete LBPR BRIDGEGATE HOUSE 2,172 2,172 0 197 197 197 0 0 Complete Complete Complete Complete Complete LBPR CUNNINGHAME HOUSE 106,262 238,000 0 180,447 48,709 180,447 0 0 31-Mar-27 31-Mar-27 Construction On Target On Target LBPR CUNNINGHAME HOUSE GRD EAST/4TH WEST 855,974 1,248,118 0 1,164,752 772,608 1,164,752 0 0 31-Mar-26 31-Mar-26 Construction On Target On Target LBPR CUNNINGHAME HOUSE GRD WEST 169,951 201,777 0 37,687 5,862 37,687 0 0 Complete Complete Complete Complete Complete LBPR - THE TOWNHOUSE 4,280 25,000 0 21,420 700 21,420 0 0 31-Jul-25 31-Mar-26 Planning On Target On Target LBPR THE CIRCUIT 143,500 311,571 0 290,623 122,552 290,623 0 0 31-Mar-27 31-Mar-26 Planning On Target On Target EMERGENCY CONTROL CTR 151,476 158,000 0 3,111 (3,413) 3,111 0 0 Complete Complete Complete Complete Complete GOLDCRAIGS REFURBISHMENT 1,020,013 1,163,495 0 969,738 826,256 969,738 0 0 Complete Complete Complete Complete Complete SALT DOME GOLDCRAIGS 175,401 342,496 0 342,496 175,401 342,496 0 0 31-Mar-26 31-Mar-26 Planning On Target On Target WOODLANDS PRIMARY PLAYINGFIELD DRAINAGE 109,065 134,641 0 23,519 (2,057) 23,519 0 0 Complete Complete Complete Complete Complete Total Property 2,809,790 4,347,632 0 3,498,180 1,960,338 3,313,180 (185,000) 0 (185,000) Regeneration REPURPOSING PROPERTY GRANT FUND 24,417 419,591 0 118,911 23,737 67,360 (51,551) (51,551) 30-May-25 31-Mar-27 In development On Target On Target MILLPORT TOWN HALL PHASE 2 (6,896) 58,129 0 58,129 (6,896) 58,129 0 0 Complete Complete Complete Complete Complete Community led regeneration project by Millport Town H ll Ch it P j t h b d l d d t ISLANDS PIT STOPS 116,039 507,540 0 507,540 116,039 326,039 (181,501) (181,501) 31-Jul-25 31-Jul-26 In development On Target On Target PLACE BASED INVESTMENT PROGRAMME (PBIP) 70,979 270,151 0 125,000 40,202 125,000 0 0 31-Mar-27 31-Mar-27 In development On Target On Target UK SHARED PROSPERITY FUND (SPF) 279,008 576,535 0 576,535 279,008 576,535 0 0 31-Mar-26 30-Sep-26 In development On Target On Target KILDONAN HALL 0 25,000 0 25,000 0 25,000 0 0 31-Mar-26 31-Mar-26 In development On Target On Target AYRSHIRE 5GIR 3,819,710 4,366,000 0 856,711 310,421 856,711 0 0 30-Sep-25 31-Mar-26 Construction On Target On Target PBIP – KILWINNING ABBEY IMPROVEMENTS 356 264,559 0 14,203 0 14,203 0 0 31-Mar-25 31-Dec-26 Construction On Target On Target LOCHSHORE HUB PLAY AREA 303,592 355,000 0 13,265 4,838 13,265 0 0 Complete Complete Complete Complete Complete PBIP 36 BANK STREET 120,162 139,999 0 19,837 0 19,837 0 0 31-Dec-25 31-Mar-26 In development On Target On Target PBIP GALT HOUSE 49,444 49,444 0 8,328 8,328 8,328 0 0 Complete Complete Complete Complete Complete IRVINE HIGH STREET 2,723,228 2,837,315 0 99,298 (14,789) 99,298 0 0 Complete Complete Complete Complete Complete MILLPORT CARS 0 0 (10,993) 10,993 0 0 (10,993) (10,993) 0 Complete Complete Complete Complete Complete MONTGOMERIE PARK MASTERPLAN 1,934,777 4,218,597 0 282,207 63,386 150,000 (132,207) (132,207) 31-Mar-30 31-Mar-30 In development On Target On Target LOCHSHORE, KILBIRNIE 2,018,849 2,101,881 0 116,825 33,793 45,000 (71,825) (71,825) 31-May-25 01-Dec-26 In development On Target On Target LOCHSHORE GARNOCK HUB 4,102,507 4,170,999 0 72,430 3,938 72,430 0 0 Complete Complete Complete Complete Complete VDLF - KYLE ROAD PHASE 2 166,367 4,525,506 0 81,051 17,212 47,212 (33,839) (33,839) 31-Mar-27 31-Mar-28 In development On Target On Target VDLF - ANNICKBANK PH 3 1,944,450 1,948,996 0 10,465 5,919 10,465 0 0 Complete Complete Complete Complete Complete # OFFICIAL INFORMATION 122
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OFFICIAL INFORMATION# PLACE MILESTONE Cumulative Expenditure to date Total Project Forecast Projected Over/ (Under) Spend Total Revised Budget 2025/26 Actual Expenditure to 31st January 2026 Projected Expenditure to 31 March 2026 Actual Over/ (Under) Spend for 2025/26 True Over/(Under) Spend Brought / Carry Forward to 2026/27 Original Target Revised Forecast Current Project Stage Delivery Status Financial Delivery Status Physical Comments CAPITAL MONITORING 2025/26 COMPLETION DATES Project Description TOTAL PROJECT 2025/26 BUDGETS DELIVERY STATUS LUF3 - ANNICKBANK 136,661 6,074,602 0 951,940 56,566 60,950 (890,990) (890,990) 31-Mar-27 31-Mar-28 In development On Target On Target VDLF - DEVELOPMENT WORK 115,055 229,097 0 135,630 21,588 65,630 (70,000) (70,000) 31-Mar-26 31-Dec-26 In development On Target On Target MONTGOMERIE PARK NEIGHBOURHOOD CTR 179,307 260,384 0 81,077 0 81,077 0 0 30-Sep-24 31-Mar-26 Construction On Target On Target VDLF STALLED SPACES FUND 0 113,000 0 25,000 0 0 (25,000) (25,000) 31-Mar-27 31-Mar-27 In development On Target On Target LOCHSHORE GARDEN/ACTIVITY HUB 68,961 827,075 0 125,000 68,961 125,000 0 0 31-Dec-26 31-Dec-26 In development On Target On Target NORTH SHORE RESIDENTIAL 0 150,000 0 25,000 0 5,000 (20,000) (20,000) 31-Mar-27 31-Mar-27 In development On Target On Target PBIP DOCKHEAD STREET 0 250,000 0 50,000 0 0 (50,000) (50,000) 31-Mar-26 31-Mar-27 In development On Target On Target PBIP COMMUNITY PROJECT FUND 94,521 144,421 0 144,421 94,521 144,421 0 0 31-Mar-26 31-Mar-27 In development On Target On Target PBIP PUBLIC SPACE CAMERA 0 50,000 0 50,000 0 50,000 0 0 31-Mar-27 31-Mar-27 In development On Target On Target PBIP BEITH KIRK 0 41,000 0 41,000 0 11,000 (30,000) (30,000) 31-Mar-26 31-Dec-26 In development On Target On Target PBIP HAYOCKS HALL COMMUNITY LARDER 0 32,500 0 32,500 0 0 (32,500) (32,500) 31-Mar-27 31-Mar-27 In development On Target On Target PBIP CRANBERRY MOSS COMMUNITY CENTRE 0 32,500 0 32,500 0 0 (32,500) (32,500) 31-Mar-27 31-Mar-27 In development On Target On Target PBIP SHEWALTON POND ACCESS IMPROVEMENTS 0 27,500 0 27,500 0 0 (27,500) (27,500) 31-Mar-27 31-Mar-27 In development On Target On Target PBIP EGLINTON PARK IMPROVEMENTS 0 10,000 0 10,000 0 0 (10,000) (10,000) 31-Mar-27 31-Mar-27 In development On Target On Target PRIDE IN PLACE IMPACT FUND 0 1,500,000 0 1,500,000 0 0 (1,500,000) (1,500,000) 31-Mar-27 31-Mar-27 Planning On Target On Target QUARRY ROAD PHASE 2 5,204,719 5,204,719 0 0 0 0 0 0 Complete Complete Complete Complete Complete ACTIVE TRAVEL TIER 1 3,099,113 623,927 0 623,927 168,165 623,927 0 0 31-Mar-26 31-Mar-27 Various On Target On Target ACCESS PATH NETWORK PROGRAMME 9,802 166,760 0 166,760 9,802 166,760 0 0 31-Mar-26 31-Mar-27 Various On Target On Target LOCAL AUTHORITY DIRECT AWARD 22,934 41,337 0 41,337 22,934 41,337 0 0 31-Mar-26 31-Mar-26 Various On Target On Target RTPI - NORTH COAST AND GARNOCK VALLEY 2,586 6,000 0 6,000 2,586 6,000 0 0 31-Mar-26 31-Mar-26 Construction On Target On Target FAIRLIE COASTAL PATH (12,091) 0 0 0 (12,091) 0 0 0 Complete Complete Complete Complete Complete ARDROSSAN PROMENADE 767,272 1,307 0 1,307 (19,422) 1,307 0 0 Complete Complete Complete Complete Complete B777 CORRIDOR IMPROVEMENTS 111,771 137,767 0 25,996 0 25,996 0 0 31-Mar-26 31-Mar-26 In development On Target On Target SALTCOATS OLD CAL RAILWAY PH2 14,085 49,990 0 49,990 14,085 49,990 0 0 31-Mar-26 31-Mar-26 In development On Target On Target BUS INFRASTRUCTURE FUND 2,586 288,000 0 288,000 2,586 288,000 0 0 31-Mar-26 31-Mar-26 Construction On Target On Target NCN7 CROSSING IMPROVEMENTS 15,500 40,000 0 40,000 15,500 40,000 0 0 31-Mar-26 31-Mar-26 In development On Target On Target B714 SHARPHILL TO NCN AT ROUTE 0 161,240 0 161,240 0 161,240 0 0 31-Mar-26 31-Mar-26 In development On Target On Target CUMBRAE AT ROUTE 0 50,000 0 50,000 0 50,000 0 0 31-Mar-26 31-Mar-26 In development On Target On Target GIRDLE TOLL TO IRVINE TOWN AT ROUTE 25,229 80,000 0 80,000 25,229 80,000 0 0 31-Mar-26 31-Mar-26 In development On Target On Target IRVINE TO DRYBRIDGE AT ROUTE 4,800 8,000 0 8,000 4,800 8,000 0 0 31-Mar-26 31-Mar-26 In development On Target On Target LINKS TO EGLINTON PARK 168,176 282,531 0 114,355 0 114,355 0 0 31-Dec-25 30-Jan-26 Construction On Target On Target NCN7 VALEFIELD/GLENGARNOCK BRIDGE 3,500 65,500 0 62,000 0 62,000 0 0 31-Mar-26 31-Mar-26 In development On Target On Target LONG DRIVE 12,968 956,620 0 551,372 12,968 551,372 0 0 31-Mar-26 31-Mar-26 Construction On Target On Target RIVERSIDE WAY 2,838 867,180 0 49,010 2,838 49,010 0 0 31-Mar-26 31-Aug-26 In development On Target On Target STRATEGIC INVESTMENT ROUTE 76,835 2,386,826 0 278,000 76,835 205,000 (73,000) (73,000) 31-Mar-27 31-Mar-27 Construction On Target On Target KYLE ROAD AT ROUTE 17,037 1,073,678 0 46,000 17,037 46,000 0 0 31-Mar-26 31-Aug-26 In development On Target On Target HEATHERHOUSE JUNCTION 0 475,000 0 50,000 0 50,000 0 0 31-Mar-27 31-Mar-27 Planning On Target On Target Total Regeneration 27,813,551 49,593,702 (10,993) 8,921,590 1,470,623 5,678,184 (3,243,406) (10,993) (3,232,413) Ayrshire Growth Deal AGD - I3 DPMC PHASE 1 662,560 1,000,000 0 727,311 389,871 727,311 0 0 31-Mar-26 31-Mar-26 Delivery On Target On Target AGD - I3 DPMC PHASE 2 329,870 5,000,000 0 50,000 15,502 20,000 (30,000) (30,000) 31-Mar-29 31-Mar-30 Feasibility On Target On Target AGD - I3 FLEXIBLE BUSINESS SPACE PHASE 1 4,823,336 4,855,546 0 10,645 (21,564) 24,131 13,486 13,486 Complete Complete Complete Complete Complete AGD - I3 FLEXIBLE BUSINESS SPACE PHASE 2 422,095 15,568,282 0 139,304 66,446 139,304 0 0 31-Mar-29 31-Mar-29 Multiple Projects On Target On Target AGD - HUNTERSTON - CENTRE OF LOW CARBON ENERGY & CIRCULAR ECONOMY 291,224 18,040,000 0 50,000 23,491 35,000 (15,000) (15,000) 31-Mar-30 30-Nov-30 Feasibility On Target Slightly off target AGD - GREAT HARBOUR 4,034,266 14,338,771 0 4,165,209 2,523,438 3,483,112 (682,097) (682,097) 31-Mar-29 31-Mar-27 Delivery On Target On Target AGD GH PHASE 2 87,495 122,581 0 122,581 87,495 134,988 12,407 12,407 31-Mar-29 31-Mar-29 Design On Target On Target AGD GH PHASE 3 1,123 0 0 0 1,123 0 0 0 31-Mar-29 31-Mar-29 Feasibility On Target On Target AGD - IMSE 208,895 10,500,000 0 100,000 34,287 71,000 (29,000) (29,000) 31-Mar-30 31-Mar-30 Feasibility On Target On Target AGD - MARINE TOURISM ARRAN 256,015 2,059,242 0 49,000 49,255 68,000 19,000 19,000 31-Mar-29 31-Mar-30 Feasibility On Target Significantly off t t AGD - MARINE TOURISM CUMBRAE 290,871 4,783,528 0 191,000 84,486 101,000 (90,000) (90,000) 31-Mar-29 31-Mar-30 Design On Target Significantly off t t Total Ayrshire Growth Deal 11,683,466 79,043,664 0 5,605,050 3,253,831 4,803,846 (801,204) 0 (801,204) Growth & Investment ARDROSSAN HARBOUR INTERCHANGE 607,170 4,127,113 0 3,524,633 4,690 6,634 (3,517,999) (3,517,999) 1st Qtr 2026 TBC Design On Hold On Hold IRVINE ENTERPRISE AREA 0 10,736,892 0 103,079 0 0 (103,079) (103,079) Ongoing Ongoing Multiple Projects On Target On Target ARDROSSAN NORTH SHORE 45,972,917 47,866,143 0 5,456,598 5,293,676 5,456,598 0 0 Complete Complete Complete Complete Complete # OFFICIAL INFORMATION 123
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OFFICIAL INFORMATION# PLACE MILESTONE Cumulative Expenditure to date Total Project Forecast Projected Over/ (Under) Spend Total Revised Budget 2025/26 Actual Expenditure to 31st January 2026 Projected Expenditure to 31 March 2026 Actual Over/ (Under) Spend for 2025/26 True Over/(Under) Spend Brought / Carry Forward to 2026/27 Original Target Revised Forecast Current Project Stage Delivery Status Financial Delivery Status Physical Comments CAPITAL MONITORING 2025/26 COMPLETION DATES Project Description TOTAL PROJECT 2025/26 BUDGETS DELIVERY STATUS VDLF - HARBOUR MASTERS OFFICE 158,740 158,740 0 3,720 3,720 3,720 0 0 Complete Complete Complete Complete Complete VDLF - I3 IRVINE ENTERPRISE 257,020 278,170 0 21,150 0 21,150 0 0 31-Mar-26 31-Mar-26 Design On Target On Target MARINE TOURISM LOCHRANZA 0 129,718 0 129,718 0 129,718 0 0 31-Mar-26 31-Mar-26 Development On Target On Target Other Growth & Investment 46,995,847 63,296,777 0 9,238,898 5,302,086 5,617,820 (3,621,078) 0 (3,621,078) Total Economic Development & Regeneration 86,492,865 191,934,143 (10,993) 23,765,538 10,026,539 16,099,850 (7,665,688) (10,993) (7,654,695) Completed Projects BIOMASS RETROFIT PROGRAMME 3,377,163 3,378,163 0 0 (1,000) 0 0 0 Complete Complete Complete Complete Complete QUARRY ROAD PHASE 1 2,957,751 2,977,098 0 24,269 4,922 24,269 0 0 Complete Complete Defects Period Complete Complete Total Completed Projects 6,334,915 6,355,262 0 24,269 3,922 24,269 0 0 0 Total Place 207,226,411 356,713,813 (10,993) 52,537,776 26,752,287 41,034,468 (11,503,308) (10,993) (11,492,315) # OFFICIAL INFORMATION 124
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OFFICIAL INFORMATION# OTHER BUDGETS Total Project Budget Cumulative Expenditure to date Total Project Forecast Projected Over/ (Under) Spend Total Revised Budget 2025/26 Actual Expenditure to 31st January 2026 Projected Expenditure to 31 March 2026 Over/ (Under) Spend for 25/26 £ £ £ £ £ £ £ £ FLEXIBILITY / IMPROVEMENT FUND 14,124,882 0 14,124,882 0 (19,614) 0 (19,614) 0 CORE INFRASTRUCTURE INVESTMENT 2,001,000 0 2,001,000 0 1,000 0 1,000 0 Total Other Budgets 16,125,882 0 16,125,882 0 (18,614) 0 (18,614) 0 2025/26 BUDGETS CommentsProject Description TOTAL PROJECT # OFFICIAL INFORMATION 125
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OFFICIAL-PROTECT INFORMATION# HRA Capital Statement 2526 Appendix 2 TOTAL PROJECT CURRENT YEAR 2025/26 - Period 9 Project Description Total Project Budget Cumulative Expenditure to date Total Project Forecast Projected Over/ (Under) Spend Total Revised Budget 2025/26 Actual Expenditure to 31 December 2025 P9 Projection Virement Request Carry /Brought Forward to /From Future Years True Over/ (Under) Spend Delivery Status Financial Delivery Status Physical Narrative EXPENDITURE Council House Building Afton Court 1,335,654 1,249,903 1,249,898 (85,756) Complete Complete Complete. Flatt Road 20,178,000 19,709,075 19,709,046 (468,954) 0 0 Complete Complete Complete Friars Lawn 2,199,628 2,085,565 2,085,598 (114,030) 0 0 Complete Complete Complete Garrier Court 2,335,551 2,414,910 2,348,027 12,476 0 0 Complete Complete Complete Harbourside 14,622,742 14,362,889 14,622,742 0 152,530 500 152,530 Complete Complete Complete James McFarlane Site 4,784,118 4,662,248 4,784,118 0 269,341 110,558 269,341 Complete Complete Complete Laburnum Ave/Newhouse Dr (Regen 1a&b) 3,274,506 2,850,629 2,953,449 (321,057) 257,091 139,682 257,091 Complete Complete Complete Largs Police Station 2,769,301 2,759,798 2,769,301 0 1,258 1,997 1,258 Complete Complete Complete Stanecastle Site 7,768,147 7,768,069 7,768,147 0 349,805 199,361 349,805 Complete Complete Complete St Beya Gardens 3,691,052 3,705,708 3,691,052 0 0 0 Complete Complete Complete St Michael's Wynd 13,996,769 14,676,042 14,087,664 90,895 0 0 Complete Complete Complete Ukraine Buy Backs 673,961 0 0 Complete Complete Complete St Mary's Primary, Largs 6,851,623 4,004,232 6,851,623 474,703 (40,152) 51,671 (423,032) Complete Complete Complete Towerlands Primary School 8,579,943 8,574,482 8,579,943 0 0 0 Complete Ayrshire Central Site 51,235,455 18,236,694 51,235,455 0 16,653,034 10,702,345 15,352,187 (1,300,847) On Target On Target Work continues to progress on site and is currently expected to complete during winter 2027. Bourtreehill Village 9,924,743 340,181 9,924,743 0 128,176 90,706 128,176 On Target On Target Demolition of Crofthead Court complete. Professional fees only to be incurred during 2025/26. Fullarton Street (High Flats) 12,073,511 116,600 12,073,511 0 70,000 52,967 70,000 On Target On Target Projected spend during 2025/26 is for statutory consents & consultancy fees only. Garnock Academy Site 12,092,889 10,659,263 12,092,889 0 5,650,169 4,017,003 5,216,926 (433,243) On Target On Target Work continues to progress on site and Ashleigh (Scotland) Limited hope to complete works by late summer 2026, amended from spring 2026 due to utilities delays. First handovers are expected end February/ beginning March 2026. Kings Arms (113-115 High Street) 2,904,416 2,268,932 2,904,416 0 1,655,832 1,011,171 1,422,819 (233,013) On Target Significantly off target McLaughlin Construction have submitted an updated programme and now expect to complete the Irvine town centre project during spring 2026. Montgomerie Park (Both Phases) 46,322,381 7,491,839 46,322,381 0 250,000 14,028 250,000 On Target Slightly off target Infrastructure works delay due to phasing of works alongside adjacent sites. Final plan consultation event took placee in August 2025. St Michaels Phase 3 627,239 0 0 Nelson Street Regeneration 622,116 33,973 622,116 0 176,772 2,226 5,000 (171,772) On Target On Target Tender application with Scottish Government for review/ approval. Acquisition Houses-Open Market 1,273,080 445,863 1,273,080 0 1,303,080 280,755 651,074 (652,006) On Target On Target Harbour Street 0 0 0 0 0 0 On Target On Target Project removed from the SHIP 2025-2030 as at 3 December 2024. Grange Court, Stevenston 19,854 25,000 19,854 25,000 On Target On Target Demolition of existing flats currently out to tender. Future Years Projects 13,742 0 0 Nursery Place 0 25,000 0 25,000 Final plans consultation event to be scheduled. Corsehillhead (Shadow Programme) 2,032,906 87,766 2,032,906 0 0 0 On Target On Target Project in SHIP 2026-2031 Shadow Programme James Reid Site (Shadow Programme) 11,820,675 320,087 11,820,675 0 501 16,995 501 Significantly off target Significantly off target Project in SHIP 2026-2031 Shadow Programme Internal Management Charges 1,489,046 1,117,464 1,489,046 0 1,489,046 1,117,464 1,489,046 On Target On Target Regeneration Project 1e Consultants Fees 20,040 0 20,040 Contingency 4,012,524 0 2,988,321 3,306,377 0 3,305,562 (815) House Building - General 10,890 0 3,210 SUB TOTAL 248,190,776 131,297,046 246,280,147 (886,425) 32,237,715 17,757,499 29,022,987 (815) (2,790,881) (423,032) DELIVERY STATUS # OFFICIAL-PROTECT INFORMATION 126
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OFFICIAL-PROTECT INFORMATION# TOTAL PROJECT CURRENT YEAR 2025/26 - Period 9 Project Description Total Project Budget Cumulative Expenditure to date Total Project Forecast Projected Over/ (Under) Spend Total Revised Budget 2025/26 Actual Expenditure to 31 December 2025 P9 Projection Virement Request Carry /Brought Forward to /From Future Years True Over/ (Under) Spend Delivery Status Financial Delivery Status Physical Narrative DELIVERY STATUS Improvements to existing stock Wet Room - Void 358,932 184,261 313,441 (45,491) 358,932 184,261 293,674 (65,258) On Target On Target lower projected unit nos than budgeted Bathrooms - Void 454,905 264,732 278,630 (176,275) 454,905 264,732 373,515 (81,390) On Target On Target lower projected unit nos than budgeted Wet Room - Planned 119,644 0 119,644 0 119,644 0 119,644 On Target On Target Bathrooms - Planned 168,315 138,394 168,315 0 168,315 138,394 168,315 On Target On Target Secondary bathrooms planned 8,542 0 8,542 0 8,542 0 8,542 Electrical Rewiring 835,384 748,565 835,384 0 835,384 748,565 895,915 60,531 On Target On Target Overspend includes anticipated additional voids Heating 1,734,209 1,381,820 1,734,209 0 1,734,209 1,381,820 1,734,209 On Target On Target Kitchens 1,779,146 962,284 1,779,146 0 1,779,146 962,284 1,647,750 (131,396) On Target On Target Kitchens - Void 1,014,043 680,078 1,086,928 72,885 1,014,043 680,078 1,000,478 (13,565) On Target On Target additional projected unit nos Roofing 583,568 231,620 740,881 157,313 636,619 231,620 727,761 91,142 0 On Target On Target Additional works required Wallfloor rendering 1,027,725 536,215 1,027,725 0 1,027,725 536,215 1,027,725 On Target On Target EWI 468,769 44,143 311,456 (157,313) 415,718 44,143 311,456 (91,142) (13,120) On Target On Target Window Replacement 513,985 121,367 513,985 0 390,985 121,367 390,985 On Target On Target Communal element of works not possible to be carried out before March. Saltcoats MSF Investment 222,079 (30,527) 222,079 0 222,079 (30,527) 222,079 On Target On Target Smoke Detector Programme 486,937 314,265 486,937 0 486,937 314,265 486,937 On Target On Target Energy Efficiency 1,073,280 5,229 0 (1,073,280) 0 5,229 10,000 10,000 On Target On Target may be a future carry forward beyond 2627. Still awaiting updated guidance from Scottish Govt re SHNZS Path Finder Project 459,856 0 459,856 0 50,000 0 25,000 (25,000) Significantly off target Significantly off target Difficulty in gaining access to properties to allow the work to be carried out. PMI are to identify new addresses. Solar Panels 2,648,098 1,144,594 2,648,098 0 2,590,000 1,144,594 2,599,368 9,368 On Target On Target ower anticipated costs HRA Slippage (3,018,759) 0 (1,945,479) 1,073,280 (1,945,479) 0 (1,945,479) SUB TOTAL 13,957,417 6,727,041 12,735,256 (1,222,161) 10,347,704 6,727,041 10,097,874 0 (137,028) (112,802) Other Capital works Estate Based Regeneration 2,208,307 482,040 1,591,351 (616,956) 1,599,716 482,040 1,392,421 (207,295) On Target On Target Underspend across various projects to be carried forward Lift Replacement 568,420 286,026 568,420 0 568,420 286,026 568,420 On Target On Target Sheltered Housing Units 578,939 159,684 497,855 (81,084) 326,099 159,684 340,650 14,551 Slightly off target On Target Final account agreed for Barnett court. Underspend to be added to overall SHU budget High Flats Demolition 0 0 0 0 0 0 On Target On Target Other Capital Works (815) 5,434 (815) 0 (815) 5,434 0 815 Energy Efficiency 5,229 0 5,229 SUB TOTAL 3,355,666 927,750 2,657,626 (698,040) 2,493,420 938,413 2,301,491 815 (192,744) 0 Total Expenditure 251,546,442 132,224,796 248,937,773 (1,584,465) 45,078,839 25,422,954 41,422,352 0 (3,120,653) (535,834) Income Affordable Housing Contributn (721,008) (721,008) CFCR (8,348,729) (8,348,729) Capital Grants (10,104,000) (9,705,440) (10,104,000) Prudential Borrowing (25,091,904) (21,435,417) 3,120,653 535,834 Reduced borrowing required to reflect rephasing and projected underspends Use of Reserves (721,620) (721,620) Sale of Assets (11,684) (13,244) (11,684) Capital receipts. Other Capital Income (79,894) (79,894) (79,894) Credit from Scottish water re Harbourside 0 SUB TOTAL (45,078,839) (9,798,578) (41,422,352) 0 3,120,653 535,834 Total Project Expenditure 251,546,442 132,224,796 248,937,773 (1,584,465) 45,078,839 25,422,954 41,422,352 0 (3,120,653) (535,834) Total Project Income (45,078,839) (9,798,578) (41,422,352) 0 3,120,653 535,834 Total Net Expenditure 0 15,624,376 0 0 0 0 # OFFICIAL-PROTECT INFORMATION 127
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OFFICIAL-PROTECT INFORMATION# # OFFICIAL-PROTECT INFORMATION 128
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Appendix 3 Treasury Management Performance to 31 January 2026 Capital Expenditure for both the General Fund and HRA vary from original estimates due to changes in the profile of projects. Full details of all movements in the capital expenditure budgets are included in this report. The reduction to the Capital Financing Requirement for both the General Fund and the HRA reflect the change in profile of the capital programme. Capital expenditure impacts on the revenue budget through financing charges so it is essential the Council ensures the financing costs remain affordable and do not constitute an excessive proportion of the revenue resources available. From a General Fund perspective, the latest Scottish Local Authority average was 6.0%, thereby demonstrating a prudent borrowing policy. For the HRA, the Scottish average was 20.1%. The level of loan charges is deemed prudent and affordable within the framework of the 30 year Housing business plan. 2025/26 2025/26 2025/26 Original Estimate P10 Projection Movement £m £m £m General Services Capital expenditure 95.807 68.517 (27.290) Funded by: Borrowing 54.463 36.410 (18.053) Receipts / Grants 40.640 31.749 (8.891) Funded from Revenue - 0.358 0.358 Funded from Reserves 0.704 - (0.704) Total 95.807 68.517 (27.290) HRA Capital expenditure 46.003 41.422 (4.581) Funded by: Borrowing 26.107 21.435 (4.672) Receipts / Grants 10.104 10.184 0.080 Funded from Revenue 8.349 8.349 - Funded from Reserves 1.443 1.454 0.011 Total 46.003 41.422 (4.581) Estimates of Capital Expenditure and Income 2025/26 2025/26 2025/26 Original Estimate P10 Projection Movement £m £m £m General Services 466.086 428.750 (37.336) HRA 224.461 211.820 (12.641) Sub-total 690.547 640.570 (49.977) Less PPP/NPD long-term liability (78.590) (78.590) - Loans Capital Financing Requirement (CFR) 611.957 561.980 (49.977) Capital Financing Requirement (CFR) 2025/26 2025/26 Original Estimate P10 Projection % % General Services 4.1% 3.5% HRA 26.5% 26.3% Proportion of financing costs to net revenue stream 130
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The Council is currently projecting an under-borrowed position of £55.304m due to the continuing strategy to delay long-term external borrowing by utilising internal cash balances. Liability Benchmark The liability benchmark is an important tool to help establish whether the Council is likely to be a long-term borrower or long-term investor in the future and so shape its strategic focus and decision making. The Liability benchmark graph above is used to inform the Council’s borrowing strategy. The shaded grey area shows the Councils current debt and the gap between this and the Liability benchmark line is how much more borrowing the Council likely needs to undertake to support its current capital plans once taking into account its balance sheet resources including the net debtor / creditor and useable reserves. The above graph indicates that long term borrowing for the period of around 20 years would be most appropriate to meet the Councils borrowing needs and mitigate against interest rate risk. 2025/26 2025/26 2025/26 Original Estimate P10 Projection Movement £m £m £m Gross Debt at 31 March 556.653 506.676 (49.977) CFR 611.957 561.980 (49.977) (Under)/Over Borrowed Position (55.304) (55.304) 0.000 Current Portfolio Position (excluding PPP/NPD) 0 200 400 600 800 1,000 1,200 2025 2029 2033 2037 2041 2045 2049 2053 2057 2061 2065 2069 2073 £m Liability Benchmark - North Ayrshire Fixed rate loans LOBO loans Variable rate loans 131
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The maturity structure of the debt portfolio at 31 January 2026 is shown below and shows the period when the Council is required to repay and/or refinance debt. It is important to ensure a reasonable spread of debt to mitigate against high exposure levels in respect of refinancing. The current profile ensures this: The reduction in the external borrowing since 31 March relates to maturing loans during the period to 31 January including a £5.6m LOBO loan which was repaid when called in May. 2025/26 2025/26 2025/26 Original Estimate £m P10 Projection Movement £m Loans CFR 611.957 561.980 (49.977) Less Balance sheet resources (94.794) (110.088) (15.294) Net loans requirement 517.163 451.892 (65.271) Liquidity allowance 10.000 10.000 - Liability Benchmark 527.163 461.892 (65.271) Liability Benchmark 31-Mar-25 31-Jan-26 Maturity Profile of Borrowing (Indicator 10) Actual Actual Movement £m £m £m Under 12 months 44.954 32.685 (12.269) 12 months and within 24 months 4.917 5.805 0.888 24 months and within 5 years 42.049 69.071 27.022 5 years and within 10 years 102.667 98.343 (4.324) 10 years and within 20 years 115.780 103.335 (12.445) 20 years and within 30 years 15.925 15.925 - 30 years and within 40 years 92.587 92.587 - 40 years and within 50 years - - - 50 years and above 10.000 10.000 - Total Borrowing 428.879 427.751 (1.128) 132
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NORTH AYRSHIRE COUNCIL 17 March 2026 Cabinet Title: Additional Bank Holiday Purpose: To provide information on the additional bank holiday proposed by Scottish Government and approved by royal proclamation for the World Cup. Recommendation: That Cabinet approves the additional bank holiday for all employees on Monday 15 June 2026 and authorises the Head of Education to write to the Scottish Government to obtain approval for one less teaching day. 1. Executive Summary 1.1 The Scottish Government has announced that Monday 15th June 2026 will be an additional bank holiday to mark Scotland’s participation in the men’s football World Cup. His Majesty King Charles has approved this by Royal Proclamation. 2. Background 2.1 North Ayrshire Council has already agreed the local holidays and school term time calendar for 2026. To amend the school term time calendar, permission must be sought from Scottish Government as one less teaching day will be provided in the school term 2025/26. 2.2 The provision of an additional bank holiday will result in additional costs for services which are required to operate on Monday 15th June 2026. 2.3 Similar to previously agreed additional bank holidays (e.g. the Coronation) where employees are required to work on this day, costs for additional overtime/backfill costs will be required to be paid from service revenue budgets. Based on overtime paid on the Coronation holiday it is anticipated that the costs across the Council for overtime will be around £73,000, this does not include backfill costs associated with employees taking the compensatory day at another time. 2.4 The indirect cost is that the Council will continue to pay salaries to employees who are not at work. This will have an impact on the overall efficiency of the Council and may result in an increase in wait times as teams will have workload to catch up on from an additional day off. Agenda Item 7 133
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2.5 It is anticipated that the additional day off will have a positive impact on morale and allow families to enjoy the celebrations associated with the World Cup. 3. Proposals 3.1 That Cabinet: a) Approves the additional bank holiday for all employees on Monday 15th June 2026. b) Authorises the Head of Service (Education) to write to the Scottish Government to obtain approval for one less teaching day. c) Acknowledges that if the additional bank holiday is agreed, the main Council buildings and Schools will be closed and where employees are required to work on the day, enhanced rates will be received as per our Terms and Conditions of Employment. 4. Implications/Socio-economic Duty Financial 4.1 It is anticipated that the additional bank holiday would cost approximately £73,000. These indicative costs are based on the enhanced overtime rates on the Coronation holiday in 2023. Human Resources 4.2 Communications to employees will be issued to ensure that there is awareness of the additional bank holiday and the change to the Term time calendar for 2026 only. Legal 4.3 Permission should be sought from the Scottish Government by the Head of Education for an additional school closure day. Equality/Socio-economic 4.4 None. Climate Change and Carbon 4.5 None. Key Priorities 4.6 None. Community Wealth Building 4.7 None. Islands Communities Impact Assessment (ICIA) 4.8 None. United Nations Rights of the Child (UNCRC) 134
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4.9 None. Consumer Duty 4.10 None. 5. Consultation 5.1 The Trade Unions have been consulted and have indicated that they would support the additional bank holiday. Fiona Walker Head of Service (People & ICT) For further information please contact Jackie Smillie, Senior Manager (People Services), on by email. Background Papers 0 135
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PUBLIC INFORMATION PUBLIC INFORMATION NORTH AYRSHIRE COUNCIL 17 March 2026 Cabinet (Education) Title: Proposals for Community Investment Fund (CIF) Expenditure Purpose: To determine applications by Locality Partnerships to allocate CIF funding to proposed projects. Recommendation: That Cabinet: a) Reviews the application from Garnock Valley Locality Partnership in line with CIF criteria; and b) Approves the CIF application in relation to Beith Trust (see Appendix 1). 1. Executive Summary 1.1 Within its budget for 2017-18, North Ayrshire Council provided an allocation for the creation of an innovative fund to enable communities to address the priorities they have identified through Local Planning Partnerships and within the context of North Ayrshire Community Planning Partnership’s Fair for All Strategy and the Council’s Community Wealth Building Strategy. In June 2021, Cabinet approved a further £1m top-up for the funding, with a further £2m added in November 2021. 1.2 Locality Partnerships have subsequently continued to work on their local action plans and refining proposals for expenditure in line with their locally identified needs. It is a testament to the dedication of the Locality Partnerships and their community partners that proposals continue to emerge to provide creative approaches to addressing local challenges. 1.3 This report brings forward proposals which respond to the specific needs of the local community, and which have been developed based on local circumstances and opportunities. 2. Background 2.1 Within its budget for 2017-18, North Ayrshire Council provided an allocation for the creation of an innovative fund to enable communities to address the priorities they have identified through Locality Planning Partnerships and within the context of North Ayrshire Community Planning Partnership’s Fair for All Strategy and the Council’s Community Wealth Building Strategy. A further £3m was added to the funding in 2021. A summary of the current position on disbursement of CIF monies is summarised in the table below: Agenda Item 8 137
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PUBLIC INFORMATION PUBLIC INFORMATION 2.2 It was agreed that the CIF awards would range between £5,000 and £100,000 for community organisations, as defined in the CIF guidance, in order to support proposals and projects that connect with: • The North Ayrshire Local Outcomes Improvement Plan overarching aim of North Ayrshire: Fair for All, with consideration for how applications contribute to community support for the cost-of-living crisis; • The Community Planning Partnership and locality priorities; • North Ayrshire Council’s values, priorities, and business objectives; and • The Community Wealth Building and Sustainable North Ayrshire Strategies And will also: • Fulfil a compelling need and not duplicate existing services or facilities; • Provide long-term, sustainable, positive results for the greatest number of people possible; • Exhibit project and/or organisational innovation in their approaches to their work in their way of addressing community challenges and in their request to Locality Partnerships and the Council; • Come from (an) organisation(s) that is financially viable (can provide financial statements upon requests) and efficiently and effectively managed. This can include an organisation to be created to deliver the project; • Include options or potential for NAC and CPP employee engagement and volunteering where possible; and • Include measurable outcomes and can report to NAC on outcomes on a regular basis. 2.3 The proposal development and application process has been agreed as follows: • Locality Partnerships should continue to engage with their communities and stimulate interest in the CIF. Each Locality Partnership will then strategically Locality Value of CIF from first funding allocation (2017-18) Expenditure to date Value of CIF from second funding allocation (June 2021) Value of CIF from third funding allocation (Nov 2021) Total balance available Irvine £754,000 £1,046,010 £290,000 £580,000 £577,990 Kilwinning £286,000 £438,060 £120,000 £240,000 £207,940 Three Towns £598,000 £1,314,079 £240,000 £480,000 £3,921 Garnock Valley £390,000 £521,103.04 £150,000 £300,000 £318,896.96 North Coast £468,000 £935,761 £170,000 £340,000 £42,239 Arran £104,000 £125,079 £30,000 £60,000 £68,921 TOTAL £2,600,000 £4,380,092.04 £1,000,000 £2,000,000 £1,219, 907.96 138
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PUBLIC INFORMATION PUBLIC INFORMATION access the applications, make links, and look at the funding ‘in the round’. • If the partnership supports a bid, then the group will be encouraged to submit a full application form, which they will decide upon before making a proposal to Cabinet for final approval. • The proposal will go to the next suitable Cabinet for final approval. 2.4 The enclosed application at Appendix 1 has been developed by community partners and North Ayrshire Council officers and are now recommended for approval by Cabinet. The application is summarised below. 2.5 The Garnock Valley Locality Partnership The allocation and funds committed to date are outlined in the table below. The Garnock Valley Locality Partnership CIF allocation to date: £840,000 Garnock Valley Mens Shed - Project Initiation £28,000 Travel Needs Analysis £25,000 Geilsland Hall - Volunteering and Employability £45,000 Garnock Valley 20:20 Vision £15,000 Beith Community Development Trust - YOUth Lead £43,500 Garnock Valley Mens Shed - Heating System Replacement £20,000 Café Solace - Development Worker £49,723 Geilsland Courtyard Feasibility Study £15,582 Beith Playpark £100,000 Beith Community Association £22,098.04 Garnock Valley 2023 Development Worker £51,200 Beith Hive £41,000 Radio City Association £65,000 Balance £318,896.96 2.6 Proposal: Beith Trust (£80,000) (See Appendix 1) 2.6.1 Beith Trust is a registered Scottish charity and company limited by guarantee, based in Beith, North Ayrshire. Established in 2012, it was created to support a community led, asset-based approach to local regeneration. The organisation works to improve both the current circumstances and prospects of the community by advocating on its behalf and creating opportunities for growth, development and positive change. Its community activity programme provides pathways for social, recreational, learning and employability progression, alongside a programme of seasonal and cultural events. Beith Trust also supports volunteers who deliver key community services addressing issues such as social isolation, loneliness, poverty, and challenging life circumstances. These services include befriending support and food distribution systems across the Garnock Valley. 2.6.2 Beith Astro is a key multi use community hub within the Garnock Valley, providing significant social, educational and wellbeing benefits beyond its core sporting function. During term time, the facility supports outdoor learning, nature-based play and wraparound childcare for local schools and groups, while school holiday 139
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PUBLIC INFORMATION PUBLIC INFORMATION programmes offer popular activity camps with leadership and volunteering pathways that support progression into employability. Adjacent green and growing spaces are extensively used for family activities, therapeutic programmes and community food initiatives promoting climate aware behaviours. Football remains the primary activity anchoring the site’s identity, enabling a wider programme of community development, learning and wellbeing delivered by Beith Trust. 2.6.3 Beith Trust is seeking funding to upgrade the full size 3G pitch at Beith Astro, situated at the Meadowside Pavilions in Beith. After more than a decade of intensive use, the pitch surface has surpassed its operational lifespan, resulting in compacted infill and reduced playability that now jeopardise the safe operation of this well used community asset. The refurbishment represents Phase 1 of a wider programme to modernise the Astro Pavilion, pitch and surrounding grounds to meet contemporary community needs. Works will include installation of a new shockpad, replacement with a FIFA compliant 3G surface, and independent post installation testing to verify safety and performance standards. 2.6.4 The overall funding package will be assembled through multiple funders over a phased two-year period, and this application seeks a Community Investment Fund contribution to act as match funding for a £255,000 bid to the Scottish FA’s “Pitching In” programme. The project supports Garnock Valley Locality Partnership priorities through the preservation of a key community facility and enhancing wellbeing, amenities, youth opportunities and community development across the locality. It also supports the Community Planning Partnerships’ priority of wellbeing by providing access to physical activity for communities. 3. Proposals 3.1 That Cabinet: a) Reviews the application from Garnock Valley Locality Partnership in line with CIF criteria; and b) Approves the CIF application in relation to Beith Trust (see Appendix 1). 4. Implications/Socio-economic Duty Financial 4.1 CIF funding is allocated from within existing resources. Human Resources 4.2 None. Legal 4.3 None. Equality/Socio-economic 4.4 The purpose of Locality Planning is to reduce inequalities, increase community 140
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PUBLIC INFORMATION PUBLIC INFORMATION cohesion and advance community empowerment. Each of the CIF proposals is tested against that purpose before being presented to Cabinet. Climate Change and Carbon 4.5 Environmental and sustainability along with climate change and carbon reduction opportunities are considered in relation to each CIF application. Key Priorities 4.6 The proposals contained within the report support the North Ayrshire Council Plan strategic aims. • To transition to a wellbeing economy, delivering prosperity, wellbeing and resilience for local people. • We will have active, inclusive, and resilient communities. • A Community Wealth Building Council that is efficient and accessible, maximising investment and focusing resources towards our priorities. Community Wealth Building 4.7 The applications support the following pillars of community wealth building: • Financial Power: Listening to communities and local enterprises to maximise the impact of financial investment and grow local business, enhance innovation and empower communities. • Land and Assets: Maximising the function and ownership of local physical assets for the benefit of communities and enterprises. Islands Communities Impact Assessment (ICIA) 4.8 None. United Nations Rights of the Child (UNCRC) 4.9 The proposals support the rights of children and young people through offering better access to facilities, in particular supporting the right to play and the right to be part of their community. Consumer Duty 4.10 None. 5. Consultation 5.1 The proposals contained within this report have been developed by the Locality Partnerships, through consultation with local people, including young people. David W. Hammond Executive Director (Communities & Housing) 141
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PUBLIC INFORMATION PUBLIC INFORMATION For further information please contact Rhonda Leith, Head of Service (Connected Communities), on 01294 324415. Background Papers Appendix 1: CIF Application Beith Trust 142
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COMMUNITY INVESTMENT FUND GARNOCK VALLEY LOCALITY PARTNERSHIP The CIF will support proposals and projects that: • Connect with: o the Community Planning Partnership (CPP) and Locality priorities; and o North Ayrshire Council’s (NAC) values, priorities and business objectives. • Fulfil a compelling need and do not duplicate existing services or facilities; • Provide long-term, sustainable, positive results for the greatest number of people possible; • Exhibit project and/or organisational innovation in their approaches to their work in their way of addressing community challenges and in their request to Locality Partnerships and the Council; • Come from (an) organisation(s) that is financially viable (can provide financial statements upon request) and efficiently and effectively managed. This can include an organisation to be created to deliver the project; • Include options or potential for NAC and CPP employee engagement and volunteering where possible; and • Include measurable outcomes and can report to NAC on outcomes on a regular basis. When to apply and how? • LPs should continue to engage with their communities, and stimulate interest in the CIF. The Locality Partnership will then strategically assess the applications, make links and look at the funding ‘in the round’. • If the partnership supports a bid then the group will be encouraged to submit a full application form (attached), which they will decide upon before making a proposal to Cabinet for final approval. • The finalised proposal will go to the next suitable Cabinet for final approval. • Forms should be returned to your Locality Officer, by email if possible: Christina Pieraccini Locality Officer - Garnock Valley Connected Communities North Ayrshire Council Walker Hall 45, Main Street Kilbirnie KA25 7BX Tel: 01505 680203 Mob: 07966 160854 Email: cpieraccini@north-ayrshire.gov.uk For more information see the guidance form here: http://www.northayrshire.community/wp- content/uploads/sites/60/2018/06/community-investment-fund-guidance-notes-17-12-17.pdf 143
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COMMUNITY INVESTMENT FUND GARNOCK VALLEY LOCALITY PARTNERSHIP 1. Details of your organisation Name of Organisation Beith Community Development Trust Postal Address for Correspondence Name of Contact Person Jane Lamont Position in Organisation CEO Telephone Number Click or tap here to enter text. Email Address Click or tap here to enter text. Total amount of funding requested: £80000 Match funding (if any): £ 2. Brief description of your organisation Please include its legal status, aims and objectives, activities or services provided and how long it has been in existence. Beith Trust is a registered Scottish Charity and company limited by guarantee based in Beith, North Ayrshire, we were established in 2012 as a mechanism to drive forward a community led, asset based approach to the regeneration of our community. We aim to improve the present condition and the future prospects of our community by advocating for our community, facilitating opportunities for change, growth and development of the inherent potential of people and places. We operate a diverse programme of activity and services in and around the Garnock Valley, mainly focused around our facilities at Beith Astro and Geilsland but also in the wider communities of the Garnock Valley, we work in partnership with a number of public, private and third sector groups, clubs and agencies. We manage and operate a number of facilities which generate opportunities for training, volunteering, leadership, employment and enterprise. Any profits are reinvested in enterprise development or subsidise our community services 144
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COMMUNITY INVESTMENT FUND GARNOCK VALLEY LOCALITY PARTNERSHIP Beith Trust work is centred on creating new conditions that enable and support the people and places of Beith to flourish and thrive. Our work aims to create those conditions. Our community activity programme aims to create a pathway of support and progression within social, recreational, learning and employability opportunities. We deliver a programme of seasonal & cultural events and festivals. We support volunteers to facilitate valuable community services that offer support to families and individuals affected by challenging life circumstances and poverty such as befriending, social isolation and loneliness and food distribution systems in the Garnock Valley. 3. Title and summary of proposal Beith Trust is seeking a contribution towards upgrading the pitches at Beith Astro to safeguard a much-loved, heavily used community hub at Meadowside Pavilions in Beith. This is part of a larger initiative which will see the Astro Pavilion building, pitch and grounds repositioned to reflect the needs of 21s century community and customers. After more than a decade of continuous use, the full-size 3G surface has exceeded its expected lifespan. Compacted infill and reduced playability now threaten the ongoing availability of this heavily used community facility. Resurfacing is therefore essential to keep this critical local asset open, safe and fit for purpose. The refurbishment scope reflects this need and will include installation of a new shockpad, laying a new FIFA-compliant 3G surface, and post-install testing by an accredited test house to confirm performance and safety. The full funding package will draw on a range of funders, all of whom have been approached and consulted as part of project development. We expect the final package to include a mix of confirmed and pending contributions, and it is also likely that additional funders not yet identified will support the project as opportunities arise during the delivery period. Funding will be secured on a phased basis over the two-year project timeline to align with key procurement and delivery milestones. This application relates directly to Phase 1 of the project: the refurbishment of the full-size 3G pitch. The CIF contribution will provide match funding towards our SFA “Pitching In” application, with a total request of £255,000. Beith Astro is more than a pitch. During term time it supports nature & play, outdoor learning and wraparound childcare used by multiple groups and local schools, in school holidays it hosts popular holiday camps on the pitch, which double as leadership and volunteer pathways for employability participants before stepping into real roles at sessions and events. Adjacent 145
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COMMUNITY INVESTMENT FUND GARNOCK VALLEY LOCALITY PARTNERSHIP to the pavilions, families, individuals and groups actively use gardens and growing and green space for outdoor play, wellbeing and therapeutic programmes; on-site growing projects involve children and volunteers in food cultivation, composting and climate-aware habits that link to community food initiatives. Football, however, is the anchor that makes the whole venue viable. Beith Astro is booked to capacity at weekends and most evenings, delivering 40+ hours of club matches and training across the week and serving 1,000+ weekly users through clubs, schools, programmes and casual bookings. Regular club demand (Beith Juniors, Beith Community FC and partners) fills peak hours; protecting those hours with a new, compliant surface secures the trading income that subsidises wider community use. Bookings are managed via online booking apps, recently funded access controls will be installed providing trusted key holders to keep evenings and weekends running smoothly. The football pathway also powers community engagement and workforce: holiday camps and social and recreational activity builds volunteering and leadership, creating progression routes for local young people into paid or volunteer roles at the venue. The site operates as a wider community hub—with family support services, outdoor play and on-site growing—families who come for football also access nature-based activities, food growing and wellbeing projects, reinforcing year-round footfall and use of the place. Investment in the pitch is therefore not just a sports upgrade—it’s the keystone that safeguards bookings, protects an income-generating community asset for future development, and sustains the broader social programme delivered from the venue. 4. What difference will this project make within the locality and to local services and programmes? Please include: 146
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COMMUNITY INVESTMENT FUND GARNOCK VALLEY LOCALITY PARTNERSHIP • The outcomes you aim to achieve • How you will approach reducing inequality • How this proposal fits with the Locality Partnership priorities of 1. Moving Around (Public Transport, Traffic and Parking) 2. Work and Local Community 3. Facilities and Amenities Resurfacing Beith Astro’s full-size 3G pitch will protect a heavily used community asset that underpins a wide range of local services and programmes. By replacing an end-of-life surface with a new FIFA-compliant pitch, the project will improve safety, protect continuity of provision, and sustain participation for clubs, schools and community programmes that rely on the facility week in, week out. Outcomes we aim to achieve • Keep a critical local facility open, safe and reliable by renewing and upgrading the pitch surface to current standards • Protect and grow participation in sport and physical activity for children, young people and adults by safeguarding a facility that is already in high demand • Strengthen community wellbeing and community connection by maintaining affordable, local access to structured and informal activity that supports mental health, confidence and social inclusion. • Support youth development, volunteering and employability pathways through coaching, leadership, social and recreational activity and venue operations linked to ongoing social and community programmes. How we will approach reducing inequality • Affordable access: protect and prioritise community pricing and targeted / free or subsidised access where cost could be a barrier (particularly for children and young people). • Local access: maintaining a local, high-quality facility reduces the need (and cost) of travelling out of the locality to participate. • Progression routes: build skills and confidence through volunteering and leadership opportunities that provide meaningful progression 147
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COMMUNITY INVESTMENT FUND GARNOCK VALLEY LOCALITY PARTNERSHIP Project Outcomes and Deliverables with Locality Partnership Priorities 5. What engagement has taken place in relation to the project? Please include the number of people who have been engaged with or consulted as well as the range of people. Who we engaged with How engagement happened Scale / evidence of engagement Locality priority What we will do (through the pitch refurbishment) Difference / outcomes in the locality 1. Moving Around (Public Transport, Traffic and Parking) Keep year-round access to a local facility so people can participate closer to home and promote active travel for local users where possible. Reduced need for families and teams to travel out of the area; supports healthier, more active local journeys. 2. Work and Local Community Protect a community facility that enables year-round clubs, camps and programmes, and strengthen Beith Trust’s employability links by providing volunteering, training and progression opportunities into coaching, session delivery and facility operations. More local routes into skills, training and work experience (especially for young people and those facing barriers), stronger community connection through shared activity, and greater resilience for local clubs 3. Facilities and Amenities Renew an end-of-life pitch by installing a new shockpad and FIFA-compliant 3G surface, with accredited post-install testing, bringing a dated facility up to current safety and performance standards and securing long-term safe, high-quality use for the community. Safeguards a key community amenity well used by clubs, schools and community groups; improves safety and quality; sustains high levels of local participation and programme delivery. 148
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COMMUNITY INVESTMENT FUND GARNOCK VALLEY LOCALITY PARTNERSHIP Regular pitch users (clubs, schools, community programmes, casual users) Continuous engagement through day-to-day operation, bookings, and programme planning. This project has been developed directly in response to the condition risks facing a pitch that is already in constant use. The pitch supports clubs, schools, community programmes and casual bookings with footfall from 600- 1000 individual’s weekly Football clubs and partner teams Ongoing operational dialogue and shared responsibility for delivery and activity Weekly programme includes Beith Juniors FC, Beith Juniors Community FC, other local teams and teams from adjacent areas. Schools, families, children and young people Regular school-time use via Beith Primary nuture groups and early years engagement (nature / outdoor learning), plus holiday activity delivered from the site (holiday camps, leadership and volunteering pathways). Existing programme and user includes partners and Beith Trust groups Underrepresented and inclusion- focused groups Targeted and supported use through Beith Trust programmes and partners (e.g., neuro-diverse users, wellbeing activity, family work this will incorporate free/subsidised access where needed. Registers of activity, feedback and surveys with existing user groups with weekly access. Wider community / locality voice This proposal also reflects what local communities say they need in terms of protecting and improving local facilities. The Garnock Valley Local Place Plan engagement gathered views through surveys, events and schools sessions. Local Place Plan engagement included 750 survey responses, 200 people at 6 town & village events, 50 pupils from 8 schools, and 500 e- bulletin signups. Key stakeholders and funders Funders have been approached and consulted as part of project development and the phased funding package. We will be approaching partners in relation to programme activity in the new year Our pre project engagement includes approaches / consultation with multiple funders (e.g., SportScotland, Aria Fund, CARES, SFA, Big Lottery etc). 6. How will the project be managed? 149
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COMMUNITY INVESTMENT FUND GARNOCK VALLEY LOCALITY PARTNERSHIP Please include: • How the finances will be managed • Does the proposed project contribute to volunteering or employment opportunities in the Garnock Valley? Please include the number of volunteering opportunities and employment opportunities • If there are any staff requirements, please outline your HR plans Governance and day-to-day management • Overall accountability: Beith Trust is governed by a voluntary Board with responsibility for strategic oversight, legal compliance and financial accountability. • Operational leadership: The Board delegates day-to-day responsibility to the CEO and senior management team (including finance and project delivery) with regular reporting to the Board through scheduled meetings and annual reporting. • Facility management: Beith Astro is managed by Beith Trust staff and volunteers, operating seven days a week. Day-to-day oversight of the venue includes the Business Support / facilities team who manage maintenance, H&S compliance, and bookings coordination. • Operational systems: Bookings are managed through Skedda and access controls enable key holding to be shared with local clubs, while Beith Trust retains caretaking, weekday and financial oversight to ensure the facility is safe, welcoming and well managed. How the finances will be managed? • Project finances are managed through Beith Trust’s existing governance and finance arrangements, with Board financial accountability and management oversight via the CEO. • Day-to-day processing (invoicing, claims, reporting and compliance) is supported by Beith Trust’s administrative and finance staff, with regular internal monitoring to ensure spend matches the agreed project scope and funder requirements. Volunteering and employment opportunities in the Garnock Valley 150
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COMMUNITY INVESTMENT FUND GARNOCK VALLEY LOCALITY PARTNERSHIP The project will sustain and strengthen local employment and volunteering linked to Beith Astro and Beith Trust’s wider programmes: Employment (existing roles sustained through the facility being operational): • Beith Trust employs 16 staff across the organisation. • Beith Astro’s current staffing includes 2 part-time posts (Business Support Assistant and Facilities Officer), and 2 part-time/casual Facilities Assistant posts Volunteering (opportunities enabled and expanded): • Beith Trust is supported by 80+ active volunteers across the organisation. • Beith Astro has 15+ volunteer roles supporting maintenance, gardening and activity/event delivery. • Holiday camps at Beith Astro embed employability opportunities for individuals through Beith Trust’s employability programme, with progression into ongoing volunteering roles at the venue. HR plans (staffing requirements) • The project will be delivered using the existing staffing structure, with rotas flexed around demand (including evening/weekend cover). • Staff and volunteers receive ongoing training and support; this includes disability awareness and inclusive customer service, and we review provision regularly to meet user needs. • If additional short-term operational cover is required during key delivery milestones (e.g., reopening/commissioning period), we will recruit locally using safe recruitment, induction and role-appropriate training, to maintain service quality and safeguard users. 7. Amount of funding being requested Please supply details of funding being requested and any other funding you have had over the past 5 years, both financially and “in kind”. 151
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COMMUNITY INVESTMENT FUND GARNOCK VALLEY LOCALITY PARTNERSHIP We are requesting £80,000 from North Ayrshire Council’s Community Investment Fund, as a contribution to Phase 1 Beith Astro renovation programme – in particular the 3G pitch refurbishment (resurfacing with shockpad and FIFA-compliant 3G, plus accredited post-install testing). This request is intended to unlock and strengthen the wider match-funding package for the pitch works, particularly our proposal to the Scottish FA ‘Pitching in’ application, which requires evidenced partner funding. Wider funding package for the overall project (context) The pitch refurbishment sits within a broader two-three year phased programme and the overall funding package is being assembled from multiple funders who have been approached/consulted as part of project development. Anticipated funding package Funder / source Amount Purpose Status NAC CIF (kick-start investment ) £80,000 Contribution - full-size 3G pitch refurbishment (this application) Requested Aria Fund £10,000 Access controls and security installation Secured Sport Scotland (Facilities Fund) c£150,000 Pavilion upgrade In development CARES( energy retro fit ) c.£50,000 Pavilion upgrade EOI submitted Scottish FA (Pitch Refurb) c.£250,000 Pitch refurbishment Application in progress Other funding support in the past 5 years (financial and “in kind”) Other funding support in the past 5 years (financial and “in kind”) is evidenced through Beith Trust’s audited annual accounts, which record our income from grants, trading and other sources over this period. Alongside cash funding, Beith Trust benefits from significant in-kind support through volunteering, with 40+ active volunteers supporting facilities, events, youth work and governance. Amount of funding requested (£) 80000 152
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COMMUNITY INVESTMENT FUND GARNOCK VALLEY LOCALITY PARTNERSHIP Please give a breakdown of cost and recent quotations where appropriate. Item Cost Quotation Supplied (Y/N) Floodlights ( Bellsdale) 100000 N Access Control system 10000 N Pitch Upgrade 260000 Y Please give a breakdown of details of match funding (if any) Funder Amount Funding Secured (Y/N) Partner Contribution (Floodlights) 100000 Y Aria 10000 Y SFA Pitching in Fund 180000 N 8. Monitoring and evaluation process Please include detail on the monitoring and evaluation processes planned or in place. Beith Trust will employ a suitably qualified pitch consultant who will oversee and monitor the installation in relation to cost and quality, from procurement to installation. Moreover, Beith Trusts existing monitoring and evaluation system (Upshot), is a digital tool designed to effectively track project performance. Beith Trust finance system will enable transparent financial planning These systems will provide us with a clear of tangible results. This includes completing the CIF monitoring form and feedback to the Locality Partnership. These evaluations will focus on the project's alignment with Locality Priorities and the Our Garnock Valley Local Place Plan. This comprehensive approach ensures the project's financial sustainability, promotes local employment and volunteerism, aligns with the Locality Partnership priorities, and incorporates robust monitoring and evaluation processes to support a stronger, more inclusive community in the Garnock Valley. 153
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