Scotland’s public sector spending watchdog says that Highland Council is failing to demonstrate that it is financially sustainable.
In a critical audit report, the Accounts Commission said the authority has a “poor record of meeting budget gaps” and that it needs to meet a forecast deficit of £77.3m in the two years from 2020/21.
The report said that the commission was “disappointed” with the progress made by the council since its previous Best Value audit in 2010.
Andrew Burns, member of the Accounts Commission said: “This report makes clear the very challenging financial position faced by the council and changes to the way services are delivered are vital.
“It is reassuring that change is now happening more quickly and it is really important that this momentum is maintained. It will, however, be very challenging for the council to meet all of its commitments and priorities.
“Given the urgent nature of the issues raised in our report, the Accounts Commission will maintain a close interest in the progress made by Highland Council.“