The Scottish Borders Council met on Thursday 24 September 2026 to discuss a range of financial reports, including the Annual Treasury Management Report and the Council's Annual Accounts for 2025/26. The meeting also included discussions on public service reform, regionalisation propositions, and a motion concerning the role of beavers in flood mitigation.

Annual Treasury Management Report 2025/26

The council was scheduled to consider the Annual Treasury Management Report for the financial year 2025/26. This report, prepared by the Director of Finance, details the treasury activities undertaken during the year and assesses the performance of the Treasury function against set targets. It includes an analysis of the Council's borrowing requirement to fund capital investment, the actual borrowing against budgeted sums, and the level of external debt within approved limits. The report also covers the Council's investment strategy for 2025/26, outlining objectives for security, liquidity, and yield, and details investment activity and positions.

Scottish Borders Council Annual Accounts 2025/26

The meeting was set to consider the audited Annual Accounts for the year ended 31 March 2026. This included reports from the Director of Finance and the Annual Audit Report from Audit Scotland. The agenda indicated that the audit opinions on the accounts for Scottish Borders Council and its group were unqualified and free from material misstatement. The report was expected to summarise Audit Scotland's conclusions on the audit, including findings on financial management, financial sustainability, vision, leadership, governance, and the use of resources to improve outcomes. Recommendations for improvement were also scheduled to be presented.

Holiday Provision & Summer of Sport Funding Report

A report from the Director of Education and Children's Services was scheduled to provide a summary of the summer holiday provision delivered by the Council and its partners. It was also intended to outline proposals for the remaining Summer of Sport funding stream, which aims to increase access to affordable, local sport and physical activity. The report highlighted the number of family visits to available sessions, the distribution of lunches and snacks, and the provision of subsidised and free places. Challenges such as short-term funding streams and reaching priority families were also to be discussed, alongside future priorities for the remaining funding until March 2027.

Public Service Reform and Local Government Reform

The Council was scheduled to consider its position on public service reform and local government reform following the publication of the Scottish Government's Programme for Government 2026–31. The report, from the Chief Executive, aimed to establish the Council's stance on reform, supporting changes directed towards clear public outcomes, strengthening prevention, and improving service sustainability. It noted that structural reorganisation would only be supported if a convincing rationale and evidence of improved outcomes were provided. The report also outlined the Council's organising principle of Borders outcomes first and the tests to be applied when assessing reform proposals, including financial sustainability, democratic accountability, and rural responsiveness.

Public Service Reform – Regionalisation Propositions

This report, also from the Director of Resilient Communities, was intended to establish the Council's position on two developing regionalisation propositions: one for the Edinburgh and South-East Scotland City Region and another for the South of Scotland. It aimed to build on the Borders Economic Priorities Framework and the broader public service reform agenda. The report sought approval to continue engagement with Edinburgh and South-East Scotland partners on the basis of an emerging Regional Partnership proposition, and to continue dialogue with South of Scotland partners to develop a more concrete regional proposition.

Motion by Councillor MacKinnon

A motion by Councillor MacKinnon was scheduled for consideration, noting the potential role of beaver wetlands in mitigating flooding, wildfire, and nature depletion. The motion formally welcomed the founding of the local non-profit organisation Beavers on Tweed, which aims to build evidence, partnerships, and public understanding for the return of beavers to the Tweed catchment.

Open Questions

The meeting was also scheduled to consider the draft agenda for a future meeting to be held on 5 November 2026.

The following documents were made available to attendees:

• Item No. 6 - Public Minutes 24th-Sep-2026 Scottish Borders Council.pdf
• Agenda frontsheet 24th-Sep-2026 10.00 Scottish Borders Council.pdf
• Public reports pack 24th-Sep-2026 10.00 Scottish Borders Council.pdf