Clackmannanshire Council has agreed an accelerated financial-reporting recovery programme costing up to £485,000 after repeated delays left its statutory accounts substantially behind schedule.
The council’s 2023/24 accounts were not signed off until April 2026, 19 months after the statutory deadline. The Accounts Commission said the repeated absence of current audited financial information weakened governance, scrutiny and certainty around major council decisions.
The recovery plan now aims to complete the outstanding 2024/25 accounts by March 2027 and the 2025/26 accounts by October 2027 before returning to normal statutory reporting timescales.
Up to £485,000 will be drawn from the council’s Transformation Fund. The preferred approach combines a permanent chief accountant, interim support, external year-end and audit specialists, assistance with statutory statements and changes intended to reduce dependence on manual financial processes. KPMG, PwC and Forvis Mazars are among the suppliers listed on the framework from which specialist support can be procured.
The council says repeated recruitment exercises, agency assistance, restructuring and attempts to secure help from other councils had not provided enough capacity to clear the accumulated backlog. Other councils were themselves experiencing shortages of qualified finance staff.
The expenditure will reduce the money remaining in the Transformation Fund for other service redesign and organisational projects. Progress can now be measured against two unusually clear deadlines: March 2027 for the 2024/25 accounts and October 2027 for 2025/26.
