The council has clear priorities, but it must address current and future financial challenges, including undelivered savings.

The commission says Aberdeenshire Council is “well-run”, with the performance of many services improving. The challenges created by its geography and ageing population are embedded into the council’s plans.

Now the council should build on its strong community engagement to deliver the significant changes needed to ensure services are sustainable into the future. This will require strong collaborative leadership between councillors and senior officers.

Alongside many of its local partners, the council is working to address significant financial and service pressures across local health and social care services. But with a growing older population, the council and its partners now need to drive forward significant change to ensure it can continue to deliver local services in an affordable way.

Jo Armstrong, chair of the Accounts Commission, said: “Whilst this is a well-run council, there is a clear need to set out how it will plan and deliver savings through transformation. The council’s projected budget gap is amongst the largest in Scotland.

“The importance of the council meeting its own June deadline to deliver its plans for savings and transformation is critical.”