The Aberdeenshire Council meeting on Thursday, 12 March 2026, saw the approval of the council's audited annual accounts for 2024/25 and the financial performance report for the third quarter of 2025/26. The council also agreed to proposed changes to its Scheme of Governance, including amendments to standing orders regarding written questions.

Audited Annual Accounts and Annual Audit Report 2024/25

The council received a clean bill of health for its audited annual accounts for the financial year 2024/25. Mrs Beattie, Head of Finance, presented the report, highlighting that the external auditors had confirmed the accounts give a true and fair view and have been properly prepared. Councillor Stewart Adams, Council Co-Leader, moved for approval, thanking the Audit Committee and finance team for their work. Councillor Anne Stirling, Council Co-Leader, seconded the motion, emphasizing the sound financial reporting and strong governance reflected in the accounts. Councillor Ross Cassie, Chair of the Audit Committee, underscored the importance of the scrutiny undertaken by the committee. A question was raised by Councillor Cassie regarding the resourcing of the finance team and an observation was made about returning to regulated timelines for account preparation, to which Mrs Beattie responded that resource levels are continually monitored and that efforts are being made to align with recognised timelines, in conjunction with external auditors Grant Thornton. The recommendations were agreed.

Financial Performance 2025/26 (Quarter 3)

The council reviewed its financial performance for the third quarter of the financial year 2025/26. Mrs Beattie, Head of Finance, introduced the report, noting that while efforts were being made towards a break-even position, it was too early to be certain. The report detailed risks being managed, including pressures around demand-led services, the Integration Joint Board (IJB), and energy from waste. Councillor Stirling seconded the motion to approve the report, welcoming the combination of improving figures with realism regarding remaining risks. Councillor Gwyneth Petrie, Leader of the Opposition Groups, thanked officers for their work in bringing the council close to budget but raised queries about the pace of transformation and potential delays in project delivery. She also highlighted concerns about the impact of global events, such as the conflict in the Middle East, on the council's financial position and the slow spend on the capital plan. The Chief Executive addressed these points, assuring that global events are being tracked and that capital programme workshops will be held to explore historical performance and delivery issues. Councillor Ann Ross spoke critically of the financial position, describing it as far from reassuring and dependent on one-offs, short term fixes and slippage. She raised concerns about significant overspends in Education and Children's Services and Infrastructure Services, as well as risks to the savings programme and the deliverability of the capital plan. Councillor David Keating spoke in defence of the Education and Children's Services, highlighting actions being taken to address out-of-authority placements and the learning estate strategy. The Chief Executive responded to Councillor Ross's points, discussing the use of various interventions for budget management, the strategic use of reserves, and the typical profile of capital programme expenditure. Councillor Alan Turner also spoke in defence of Infrastructure Services, stating that issues are being actively worked on. Councillor Stirling reiterated her confidence in the stewardship of finances and the work being done to address overspends. The recommendations were agreed.

Chief Social Work Officer Annual Report 2024 - 2025

Mr Andrew Dick, Chief Social Work Officer, presented his first annual report, covering the period from April 2024 to March 2025. He highlighted the responsibilities of the role, including oversight of children, adult, and justice services, and the provision of professional leadership. Mr Dick acknowledged the challenges facing social work, such as demographic changes, financial pressures, and workforce recruitment and retention difficulties, but also expressed encouragement by the innovative approaches being taken. Councillor Anne Stirling commended the report for its clear and balanced account of social work in Aberdeenshire, highlighting strengths in prevention, protection, and recovery, as well as the commitment to tackling inequality. Councillor David Keating seconded the report, adding thanks to social work staff and acknowledging the scale and complexity of their work, as well as the honesty of the report regarding pressures. Councillor Louise McAllister echoed the thanks to staff and raised questions regarding care home closures, adult support and protection data, and duty-based support. Mr Dick responded to these questions, providing clarity on the impact of care home closures, the methodology behind the adult support and protection data, and the distinction between duty-based support and adult protection referrals. Councillor Stephen Smith asked about efforts to encourage care providers to pay the real living wage and for an update on mileage payments to contracted care providers. Mr Dick and Mrs Beattie responded, explaining the limitations on enforcing the real living wage for commissioned providers and the council's commitment to paying it to its own staff. Councillor Ann Ross praised the report as a comprehensive and honest reflection of strengths and risks, while also highlighting significant challenges such as demographic shifts, delayed discharges, and workforce issues. She concluded that while services are performing well, they are under intense pressure, and difficult choices lie ahead. The recommendations were agreed.

Annual Review of the Scheme of Governance

Mrs Karen Wiles, Head of Legal and People, introduced the annual review of the Scheme of Governance, outlining proposed changes to standing orders, committee powers, and officer powers. Councillor Anne Stirling moved to agree the proposed changes, seconded by Councillor James Adams. Councillor Alan Buchan moved an amendment to strike down proposed changes to standing order 4.3, arguing they were anti-democratic and free speech restrictions. Councillor John Crawley seconded the amendment. Councillor Ann Ross spoke in support of the amendment, raising concerns about the narrowing of the written question mechanism, the broad admissibility criteria, and the concentration of discretion with the Provost. Councillor Gwyneth Petrie, speaking as a member of the Procedures Committee, stated that amendments had been made to the initial proposals for written questions, creating a reasonable middle ground, and that elected members have numerous avenues to make their views known. She concluded that the proposed changes do not limit free speech and that the main opposition group would vote with the recommendations. Following a vote, the motion to agree the proposed changes to the Scheme of Governance was carried.

The meeting then moved into a private session to discuss exempt information.