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(S4O-03873) Local authorities must use resources as efficiently as possible and deliver services effectively to ensure that taxpayers get the best possible value. The Accounts Commission published a best-value report on South Ayrshire Council in February 2014 and a further report in December 2014.
Colleges Scotland said—
Colleges are very agile—we will change and try to do our best, and we absolutely will focus on the people who are in most need.
Our analyst colleagues are working through that to understand where the variances will occur and how we can improve our modelling to ensure that we are in the best position to forecast expenditure.