Business case for £10m Citadel refurb is still not on the table

-Credit:Daily Record
-Credit:Daily Record


A business case to back the £10m refurbishment of the Citadel Leisure Centre in Ayr is still not complete.

Last September, Audit Scotland told the council that it had to provide a revised business case for all of its capital works, including the leisure facility.

That revised assessment had been due to go to council in December. But that date was missed and officials are aiming to bring it to council by the end of March.

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The Conservative administration opted for the refurbishment project rather than proceed with a costly new centre in Ayr town centre.

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The situation was outlined in a report to the council’s Audit and Governance Panel, among a number of reports that have been pushed back to the end of the financial year.

The report states: “To comply with the council’s capital management processes, a revised business case to support the expenditure on the refurbishment of the Ayr Citadel Leisure Centre should be reported.

“The council should ensure that all projects in its capital programme are supported by up-to-date business cases, that comply with the good practice set out in Audit Scotland’s report on major capital investment in councils.

“A revised business case has been completed for the Citadel Refurbishment and will be submitted to Members for formal consideration and approval later this year.

“The Citadel Business Case paper was postponed from the December 2024 council meeting and will now be taken to council in March 2025. – request revised date of 31 March 2025.”

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Two other issues that were highlighted by Audit Scotland also missed their targets.

The first is the need to revalue council assets that have ‘fully depreciated’. This will determine the value of the assets over their remaining lifespan and determine which should be considered for disposal.

The report states: “A review of fully depreciated assets held in the asset register will be undertaken. Where the asset is continuing, the economic life will be reviewed and extended. Where there is no longer a use for the asset it will be considered for disposal.

“A review of fully depreciated assets held in the asset register has been completed to identify relevant changes that require to be made.

“Further discussions with Asset Management and Finance colleagues are planned to take place in January 2025 in order to update the Asset Register prior to the current financial year-end. – request revised due date of 31 March 2025.”

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Similarly, a review of common good rental agreements and support service agreements was also due in December.

The report states: “A paper will be put to Council in the last quarter of Financial Year 2024/25 which will review Common Good property arrangements.”

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