Background
Our annual risk assessment is one of the principal ways that we carry out our statutory functions to monitor, assess and report on all social landlords’ performance of housing activities and the financial well-being and standards of governance of Registered Social Landlords (RSLs). It also determines the regulatory engagement we will have with all social landlords, and it determines the regulatory status for each RSL.
Each year, we consider the risks we should focus on in our risk assessment. Here we set out our approach for our 2025/26 risk assessment.
Our approach and priorities are informed by the risks which social landlords and their tenants are facing and are described in Annex A. We will pay particular attention to Local Authorities’ (LAs) compliance with the statutory obligation to provide temporary accommodation to homeless people, the inherent risks in the building of new homes, and landlords' compliance with tenant and resident safety obligations. The economic environment for tenants and other service users further informs our approach. We are mindful that cost of living challenges continue to impact many on a day-to-day basis and it is important that social landlords continue to engage with their tenants and use feedback from this engagement to shape the services they provide.
We recognise the financial challenges across the public sector, and the potential impact on our resources in the coming year. We have set the approach we will take in our annual risk assessment to allow us to continue to deliver effective regulation of social landlords in the context of the wider pressures on public finances.
The main risks we will focus on
Our risk assessment will focus on the following broad areas:
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Performance of service delivery to tenants: how LAs and RSLs deliver services for their tenants and other service users, and meet the standards and outcomes from the Scottish Government’s Social Housing Charter (the Charter);
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Performance of service delivery to Gypsy/Travellers: how landlords that provide Gypsy/Travellers sites ensure they achieve the Scottish Government’s minimum site standards and fire safety requirements;
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Services for people who are or could become homeless: how LAs deliver services for people who are threatened with, or experiencing, homelessness. This includes providing people who need it with suitable temporary accommodation and whether and which LAs are impacted by systemic failure;
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RSL Governance: how well RSLs are run with a focus on compliance with regulatory requirements including the Standards of Governance and Financial Management (the Standards);
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Financial health in RSLs: how financially healthy RSLs are and how well they manage their money with a focus on financial planning and compliance with Regulatory Standard 3;
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RSLs’ development plans: how RSLs manage the risks involved in building new homes;
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Quality of homes: how landlords ensure that the homes they provide to tenants are good quality, and whether they have a good understanding of the condition of those homes; and
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Tenant and resident safety: whether and how landlords meet their statutory obligations on tenant and resident safety.
Why and how we focus on these areas
Our focus on the risks in these areas is similar to our focus last year with some adjustments to reflect changes in landlords’ operating context and our resource position. We say more about this in the remainder of this section.
Landlords assuring themselves, their tenants and us is central to our approach to regulation. Good governance is even more important than ever to ensure that social landlords can manage the challenges they face.
All landlords must prepare and publish an Annual Assurance Statement (Statement) in accordance with our statutory guidance to confirm if the landlord complies with:
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Regulatory requirements at Chapter 3 in the Framework;
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Standards and outcomes in the Charter ;
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all relevant legislative duties;
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for RSLs, the Standards; and
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any specific assurance requirements we have asked landlords to cover in their Statement.
For 2025/26, we issued advisory guidance on preparing the Statement, advising landlords to confirm whether they meet all duties in relation to tenant and resident safety, and in particular that they have obtained appropriate assurance about compliance with all relevant safety requirements including gas, electrical, water, fire and lift safety along with asbestos management and their approach to damp and mould. We will consider these statements as part of our risk assessment.
Performance of service delivery to tenants
We will analyse the information reported to us by social landlords on their performance in achieving the standards and outcomes in the Charter to identify areas where landlords require to improve the services they provide to tenants and other service users.
Last year we used 22 Annual Return on the Charter (ARC) indicators in a comprehensive review of service performance. This year we will instead focus only on the most strategically important service areas. This approach also reflects the fact that the sector is generally high performing in other areas such as tenant satisfaction and tenancy sustainment. We will prioritise engagement on the following because they are key areas for tenants and the financial sustainability of RSLs:
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rent arrears;
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average days to re-let properties; and
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hours to complete emergency repairs.
We will supplement this data on service quality with the information we have from notifiable events and our on-going engagement with landlords. We will also review all landlords’ Statements and consider any areas of non-compliance.
Performance of service delivery to Gypsy/Travellers
We continue to engage with landlords that provide Gypsy/Traveller sites about their compliance with the minimum site standards set out by the Scottish Government, and about their obligations in relation to fire safety. The Scottish Fire and Rescue Service is the enforcing authority for fire safety at Gypsy/Traveller sites.
Satisfaction amongst Gypsy/Travellers increased to 77% in 2024/25, following a decrease in 2023/24 to 66% from 76% in 2022/23; this remains lower than the satisfaction levels for other services provided by social landlords.
Landlords who manage sites have told us that the condition of their site is the main driver for satisfaction levels, and that higher dissatisfaction was mainly because work to upgrade sites was either ongoing, delayed or was required. Conversely, landlords who had recently upgraded sites reported high levels of satisfaction. Furthermore, there remains longstanding and fundamental issues with the quality of accommodation. For example, the minimum site standards are indeed only minimum at some sites even after upgrades. Most sites also remain in locations that are neither close to local services nor have good transport links.
We also know from our Tenant / Gypsy/Traveller Participation thematic and engagement through Serious Concerns that Gypsy/Travellers at some sites do not always feel that their views are sought and properly taken account of.
We will engage with the site providers who have the lowest levels of satisfaction.
We are currently undertaking structured and detailed conversations with all site providers. For 2026/27 we will focus on those where we have specific engagement about low satisfaction, or non-compliance with site standards, or non-compliance with fire safety obligations and Serious Concerns.
Services for people who are or could become homeless
Below describes the four broad areas that we consider in our risk assessment which is then reflected in how we articulate our engagement in our engagement plans.
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Areas in our RA |
What we consider |
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Applications* |
Whether LAs are making inquiries into a person’s homelessness when they have a duty to do so (referred to as ‘taking a homeless application’) |
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Assessment |
How long it takes from application to the completion of assessments and the decisions made in relation to a person’s homelessness. |
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Temporary accommodation |
Whether LAs are complying with statutory duties to offer temporary/emergency accommodation to people when they need it, the quality of the temporary accommodation, and how long people spend there waiting on a home. |
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Outcomes |
For people assessed as homeless, the time taken from application to outcome, and the number of lets social landlords provide to people who are homeless. |
*We previously referred to this as Access
We will use our analysis of the latest Scottish Government data, which was published in September 2025, as part of our risk assessment, with Annex B outlining in detail the indicators we use. We will focus on the provision of temporary accommodation as a priority. We will also review LAs’ Statements to identify any areas of material non-compliance in relation to homelessness services.
Annex A outlines that there are significant and systemic challenges in the delivery of homelessness services across several LAs. Others are at heightened risk of being impacted by systemic failure. We will analyse whether LAs are offering temporary accommodation when they should and whether the accommodation they offer is suitable. Last year we identified three LAs as being impacted by systemic failure and a further seven as being at heightened risk of being impacted by systemic failure, principally because of the scale of their breaches of statutory duties on temporary accommodation. We will take the same approach this year.
For the last several years we have had structured conversations with all LAs about their homelessness provision and temporary accommodation in particular.
In 2026/27 we will focus our conversations with those that are impacted by systemic failure or at heightened risk of this. We will also have on-going engagement with any LA for whom we require assurance for one or more of the four areas in the table above. These structured conversations will help us in next year’s risk assessment to provide qualitative and targeted intelligence for the LAs that have the biggest challenges.
RSL Governance
We collect a range of information and regulatory intelligence which helps us come to a judgement on whether an RSL is complying with regulatory requirements including the Standards.
Information and methodology
Our assessment of an RSL’s governance will also be informed by the following additional intelligence:
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ARC submissions received by May 2025;
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notifiable events (number and nature of notifiable events and the governing body’s response);
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any reports by auditors under Section 72 of the Housing (Scotland) Act 2010;
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Annual Financial Statements (AFS);
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a review of governing body minutes from landlords’ websites; and
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regulatory intelligence from our current engagement with individual landlords.
We will also use the quantitative and qualitative information we gather from landlords in relation to:
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group structures (number of subsidiaries, complexity of arrangements and nature of subsidiary activity); and
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complaints about landlords, whistleblowing and Serious Concerns.
We will further consider any governance issues that may have flowed from the strategic context, for example how compliance with health and safety obligations or development risk have been handled.
We will consider RSLs’ staff turnover and absence rates as these may indicate a governance risk. And we will consider how frequently the RSL changes the appointment of its external auditor as this can pose challenges in ensuring that the auditors maintain independence and objectivity with clients when they have been in post for extended periods of time. We will also consider RSLs who have no internal audit disclosed in its AFS.
More information on the areas we consider in relation to governance is set out in Annex C.
Financial health in RSLs
For RSLs only, we have a statutory duty to monitor, assess and regularly report on RSLs’ financial well-being. The annual financial risk assessment (FRA) is one of the main ways in which we carry out this statutory function. The FRA also allows us to make a judgement on whether RSLs comply with Regulatory Standard 3 (RS3) “The RSL manages its resources to ensure its financial well-being, while maintaining rents at a level that tenants can afford to pay”. Our regulatory engagement is based on the level of assurance we need or the improvements that landlords need to make.
We firstly identify those RSLs where we need further assurance on specific areas, such as low liquidity. RSLs continue to face tough economic and operating conditions so strong liquidity is essential. As the number of employees in defined benefit schemes reduce, the probability of a cessation event crystalising an unaffordable liability has increased. So, we are also continuing to consider this risk as part of the triage process. The full list of early assessment tests that we will use are outlined in Annex D.
In order to make a comprehensive judgement on whether an RSL complies with RS3 we also need to analyse RSL audited accounts, subsidiary accounts and annual audit management letters and responses.
We will also undertake tests designed to assess the risk of whether a RSL may not comply with RS3 especially around financial well-being. The list of themes we will consider are also outlined in Annex D.
We will use all of this information to form a judgement on an RSL’s ability to comply with RS3, particularly around financial well-being. We will prioritise engagement with those RSLs with the greatest risk.
RSLs’ development plans
RSLs need to understand the risks associated with delivering new homes. This includes understanding how new supply contributes to the RSL’s business plan and objectives, the inherent risks in the development process and the potential impacts on their strategic plans should these risks materialise. This includes regularly reviewing and updating assumptions about capacity to develop, and the costs of developing to ensure plans are realistic and deliverable. Robust strategic and financial planning are vital. RSLs also need to have sufficient assurance that the new homes they are supplying meet all relevant building regulations, design and health and safety requirements. Given the increased risk exposure that development activity continues to bring we will retain the indicators which we considered in previous development risk assessments. These are outlined in Annex E.
Stock Quality and Tenant and Resident Safety
Stock quality and tenant and resident safety are intrinsically interlinked. Our main source of intelligence for this area of our risk assessment is landlords’ compliance with the Scottish Housing Quality Standard (SHQS); the criteria for which cover a range of stock quality and tenant and resident safety standards.
Stock condition
All landlords must have effective systems and reliable information about the condition of all of their homes. In previous years we have considered when a landlord had last carried out a stock condition survey and the extent of this assessment. This year, we will focus on the percentage of stock assessed fully for SHQS compliance in the last five years.
We will also review the other information provided by landlords in their ARCs including:
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dates of their last and next survey;
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age profile of the housing stock from the stock data;
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volume of repairs; and
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tenant satisfaction with quality of home.
SHQS compliance
SHQS is the main measure of the quality of homes social landlords provide for tenants.
Compliance with SHQS first dropped in 2021/22. We know this was primarily because of the new requirement for interlinked smoke and heat detectors to be installed in every home and for Electrical Installation Condition Reports (EICRs) to be carried out every five years. Compliance with these was due by February and March 2022, respectively.
As landlords have continued to work through a backlog of outstanding EICRs and smoke and heat detectors, compliance with SHQS has gradually increased. By 31 March 2025, 87% of homes were compliant with SHQS.
We will again review landlords’ ARCs and Statements to identify the scale of any outstanding EICRs and smoke and heat detectors for each landlord. We will engage with landlords who either have a significant volume of checks to undertake and/or we have concerns about the landlord’s capacity to complete checks as quickly as possible.
We will also analyse the data on the percentage of properties meeting SHQS and seek to understand the reason/s for properties not meeting SHQS, by reviewing the level of fails, abeyances and exemptions and any comments provided by each landlord in their ARC.
Reinforced autoclaved aerated concrete (RAAC)
For landlords that have, or may have, RAAC we will engage with landlords that do not satisfy the following criteria:
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all RAAC investigations are completed;
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where RAAC has been identified, the risk to tenant and resident safety has been either temporarily or permanently mitigated; and
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where RAAC has been identified, there is a long-term strategy in place to manage the RAAC, and there are no significant barriers to delivering this (e.g. impact on financial capacity).
Cladding
We are currently engaging with a small number of landlords about the impact of unsafe cladding. The Scottish Government has undertaken a data collection on cladding to better understand the scale and nature of any issues. This was issued via us earlier in 2025 to RSLs, asking for the returns to be submitted to the Scottish Government by the end of June 2025. The Scottish Government already has information on LA homes through the high rise domestic buildings inventory and high pressure laminate cladding data collection.
The request issued to RSLs was part of Scottish Government’s Cladding Remediation Programme, which includes a Single Open Call scheme to apply for government funding for a Single Building Assessment to be carried out.
In August 2025, the Scottish Government published the ‘Next phase plan of action' for the remediation programme, which confirmed that the information gathering exercise from RSLs would conclude in October 2025. The Scottish Government is continuing to liaise with us on the remediation programme and what it means for RSLs and has said that the information provided by RSLs may be shared with us. Once received we will consider this information as part of our risk assessment.
Damp and mould
Landlords should have systems in place to ensure their tenants’ homes are not affected by damp and mould and that they have appropriate, proactive systems to identify and deal with any reported cases timeously and effectively. We will start gathering information on damp and mould on an annual basis from March 2026 which landlords have been collecting since April 2025. We will use this information to monitor and assess the extent of damp and mould, the causes and the effectiveness of how landlords respond.
Energy Efficiency Standard for Scottish Social Housing (EESSH)
EESSH forms part of SHQS, and up until 2021/22, we also asked landlords to separately report their compliance with EESSH within their ARC return. The EESSH data collection was paused when the Scottish Government started its review of EESSH2, and so we do not have EESSH-specific data for 2024/25. We have not assessed EESSH compliance for the last three years for this reason.
Some landlords have told us that they are not progressing with work to improve their compliance with EESSH whilst the review of EESSH2 is ongoing, and while they await policy decisions from the Scottish Government’s consultation on the Social Housing Net Zero Standard which concluded in November 2023, so as to maximise value for money in terms of investment.
In light of this, we will not consider landlords’ compliance with EESSH as part of our risk assessment.
Annual Assurance Statements
In March 2025, we wrote to social landlords to ask them to again include a specific statement on their compliance with all tenant and resident safety duties in this year’s Statement. We said in the letter that this should include gas, electric, water, fire and lift safety, asbestos management and damp and mould. We will analyse what landlords have told us.
Annex A: Strategic context and landscape
Cost of living challenges
Recent data from the Office for National Statistics indicates that inflationary pressures in the UK remain persistent, albeit with signs of gradual easing. The standard CPI measure fell to 3.6% in the year to October though food prices rose again following a fall in September. The biggest upward pressure on prices came from food and non-alcoholic drinks. The 12-month inflation rate for food was 4.9% in October, up from 4.5% in September.
The cost of living therefore continues to pose significant challenges for many, particularly for households on lower incomes. These groups are disproportionately affected due to the higher proportion of their spending allocated to essentials. Elevated energy bills, and food & drink price inflation have compounded financial pressures, with many families experiencing a decline in real disposable income. It is therefore critical that rents continue to be affordable.
To support tenants, some landlords offer additional services such as financial advice, food support and other wrap-around services, but these efforts stretch organisational capacity especially at a time when RSLs must carefully balance spending obligations with the requirement to keep rents not just affordable, but as low as reasonably possible.
Ensuring financial resilience
RSLs are facing significant challenges due to persistent inflation. RSLs face significantly higher costs than several years ago due to higher inflation post-Covid. Inflation is now much lower but still remains around twice the level of the Bank of England’s 2% target which is higher than was forecast last year. RSLs are therefore continuing to experience a squeeze on their own resources, with rising costs for maintenance, staffing, and compliance obligations. Five-year projections show modest growth in turnover and assets, but a decline in cash reserves and reduced flexibility to absorb new costs. Interest cover has recovered slightly from that forecast in the 2024 returns but financial margins will remain tight. RSL Governing Bodies are having to make difficult decisions and trade-offs in expenditure prioritisation.
Over the medium term, inflation is expected to gradually return to more stable levels following a period of elevated price growth. CPI inflation may have peaked in August and September 2025, driven by increases in regulated energy and food costs. However, these pressures are expected to ease. According to the Bank of England, inflation is likely to fall close to 3% early in 2026 before gradually returning towards to the 2% target over 2027.
Interest rates are anticipated to follow a slow downward trajectory, albeit remaining above pre-2022 norms. The Bank of England Base Rate currently stands at 4% having started the year at 4.5%. Market expectations are broadly that rates will gradually decline from 4% to around 3.25–3.50% by the end of 2026, assuming inflation continues to fall and economic growth remains subdued.
Several RSLs have plans to increase their borrowing levels for investment in existing assets and new development in conjunction with refinancing existing debt and meeting net zero requirements. It is vital that RSLs have regard to the impact of inflation and interest rates in achieving business plan objectives whilst remaining financially robust and providing homes to tenants at affordable rents.
Managing development risk
RSLs in Scotland are operating within a policy framework shaped by the Scottish Government’s Housing to 2040 strategy, which sets out long-term ambitions for affordable housing delivery. The strategy includes a commitment to build 110,000 affordable homes by 2032, with a strong emphasis on social rent and provision for rural and island communities. This is supported by the Affordable Housing Supply Programme (AHSP), which allocates capital funding to RSLs and LAs to enable development. Strategic Housing Investment Plans (SHIPs) and Local Housing Strategies (LHSs) guide local delivery, aligning new development with assessed housing need and broader policy goals such as tackling poverty, homelessness, and climate change.
Development carries a significant range of risks for RSLs, which have the potential to seriously impact on the individual landlord, their tenants, as well as the sector as a whole if these risks materialise. The financial environment presents challenges for RSLs who are developing or may consider doing so in the short to medium term. While turnover and asset values may grow modestly, higher costs for RSLs and the pressure to keep rents as low as possible mean that even with the Scottish Government grant some are unable or unwilling to build new homes. For RSLs that do, it is important that they have the necessary skills and information to manage the design, construction and subsequent management of these new homes ensuring that these new homes meet the needs of their tenants and comply with all legislation on building standards and health and safety requirements. This includes a thorough approach to design risk so that they know, and can plan for, future maintenance costs and requirements.
They must therefore balance their ambition to develop new homes with financial sustainability, governance capacity and having the expertise and experience in place.
RSLs who are developing are continuing to face risks from significantly higher costs due to persistent cost inflation across all aspects of development. The latest figures from the SSH Tender Price Index confirm that although the rate of cost inflation has continued to slow in 2025, costs are still permanently higher than several years ago. At the same time, the reduction in the Scottish Government’s AHSP last year and uncertainty about future grant funding has led some RSLs to reduce their future development programme. Additionally, increased costs for maintaining existing homes and continued uncertainty around spending on net zero has also led to a reduction in planned expenditure on new homes.
This year 71 RSLs have told us that they plan to develop around 18,000 affordable homes between 2025-30. This is four fewer developers than last year and 4,500 fewer homes. This continues the trend that we have seen in recent years, with fewer landlords developing and development programmes reducing. These RSLs will develop mostly social rented homes (80%), followed by Mid-market Rent (MMR) (18%) and Low-cost home ownership (LCHO) (<1%). The latest Scottish Government data for the year ending June 2025 shows that for social landlords the number of new-build starts and completions is falling.
Our advisory guidance on both Integrated asset management and business planning emphasises that development risk must be considered as part of a wider, integrated approach to asset management and business planning. RSLs should assess the sustainability and viability of new build investment alongside the performance and value of existing stock. This includes evaluating whether continued investment delivers value for money, aligns with strategic priorities, and remains fundable within long-term financial plans.
RSLs should also take a broader horizon scanning approach, which includes external factors such as inflation, interest rate volatility, supply chain disruption, and changes to building standards.
Effective asset management / tenant and resident safety
Some of our engagements in recent years have revealed that a small number of landlords have (and/or):
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under-invested in their homes;
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not invested in the correct areas or priorities;
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not adequately understood their tenant and resident safety obligations; and
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not had any meaningful or strategic approach to asset management.
Our advisory guidance on integrated asset management outlines a principles-based approach to help social landlords manage their housing assets effectively and sustainably. It encourages landlords to take a long-term view, ensuring that homes remain fit for purpose and continue to meet tenant needs in the short, medium, and long term. Five key principles underpin the guidance:
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Strategic Leadership: Governing bodies and committees should lead the strategic response to asset management and be assured that assets are managed effectively;
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Comprehensive Understanding: Landlords should maintain a detailed and up-to-date understanding of their housing stock, including condition, performance, and demand;
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Value Assessment: There should be a clear approach to evaluating the value of assets, considering financial performance, social impact, and alignment with organisational goals;
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Evidence-Based Decision Making: Outcomes from asset management activities should be used to inform future investment decisions, ensuring resources are directed where they deliver the greatest benefit; and
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Strategy Development: Asset management outcomes should shape the organisation’s overall asset strategy, supporting long-term planning and financial sustainability.
A small number of landlords have told us that some EICRs were carried out more than five years after the last one. It is essential that landlords have effective and robust policies, procedures and systems in place to ensure that they meet their tenant and resident safety duties – including electrical safety – on time. This is particularly the case for some LAs who continue to be non-compliant.
Following the Grenfell tragedy in 2017, legislation to ban combustible cladding on high-risk buildings, and the highest risk metal composite cladding material from all buildings, was passed by the Scottish Parliament on 22 April 2022. It remains important that landlords have a full understanding of their stock including whether any homes or buildings have combustible cladding. If and where identified the landlord should take immediate action to ensure the safety of tenants and residents.
Systemic issues in homelessness service provision
The latest data from the Scottish Government was published in September. It shows that the number of new homeless presentations has fallen for the first time in five years. While they remain at a very high level, most LAs increased their capacity (staffing, supply of temporary accommodation etc) to cope with the higher level of demand they faced in the previous year.
On temporary accommodation specifically, the overall position is a 6% increase in the number of households in temporary accommodation, but within this we see that the majority of this rise is in Edinburgh and Glasgow. Exactly half (16) of all LAs saw either a decrease or numbers staying the same in temporary accommodation compared with the previous year. Of the remaining 16, the majority saw only marginal increases. This indicates that for the majority of LAs, the pressure on temporary accommodation is starting to ease, but for a handful of others, it is getting significantly worse.
Glasgow and Edinburgh remain significant outliers in performance. The number of applicants in Glasgow has continued to rise, yet their numbers of live cases and households in temporary accommodation are lower than Edinburgh, and that gap is widening. This indicates that whilst for Glasgow the main pressure is through a persistent increase in demand, for Edinburgh the issue is the lack of homes to permanently house homeless households causing those households to become stuck in temporary accommodation for an average time that is over twice the Scottish average.
We have said that there are significant and systemic challenges in the delivery of homelessness services across several LAs. Others are at heightened risk of systemic failure. This is because many LAs are currently unable to meet their statutory duties at all times, particularly in relation to providing suitable temporary accommodation when they are obliged to do so.
These systemic issues are driven by rising demand, a severely constrained supply of affordable housing, and increasing pressure on LA resources. The situation is particularly acute for families with children, many of whom are spending extended periods in temporary accommodation.
Data accuracy
Landlords must have complete and accurate information about the homes they provide to tenants including stock condition, their performance and their finances to comply with regulatory requirements and the Charter and ensure that any decisions they make are informed by robust data and evidence. Landlords should seek to assure themselves that their decisions are based on good quality data and that their systems and quality control processes provide robust audit trails.
Cyber security and fraud
It remains important that landlords consider what security they need to put in place to protect their digital systems, including the personal data of tenants, other service users and their staff. They should further ensure that robust systems, checks and controls are in place to prevent potential fraud.
Annex B: list of homelessness indicators – LAs only
The indicators we will analyse are:
Applications
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Homelessness applications by LA; and
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Number of live homelessness cases as at 31 March.
Assessments
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Homelessness assessment decisions, as a proportion of all assessments, by LA;
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Summary homelessness assessment decisions as a proportion of all assessments, by LA;
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Applications assessed as homeless or threatened with homelessness, by LA;
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Number of children associated with applications assessed as homeless or threatened with homelessness;
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Households re-assessed as homeless within one year, by LA; and
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Average time (days) from application to assessment, by LA.
Temporary accommodation
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Households in temporary accommodation as at 31 March, by LA;
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Households with children or a pregnant woman in temporary accommodation as at 31 March, by LA;
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Number of children in temporary accommodation as at 31 March, by LA;
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Number of cases closed as a proportion of total cases closed, by number of temporary accommodation placements and LA;
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Average total time (days) spent in temporary accommodation for cases that closed, by LA;
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Time households spent in temporary accommodation for cases that closed, by LA;
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Offers of temporary accommodation refused by the applicant, by LA;
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Instances where households requiring temporary accommodation have not been offered temporary accommodation, by LA; and
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Number of temporary accommodation placements that have been in breach of the Unsuitable Accommodation Order, by LA.
Outcomes
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Outcomes for households assessed as unintentionally homeless or threatened with homelessness where contact was maintained, by LA;
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Average time (days) from assessment to closure for applications assessed as homeless or threatened with homelessness, by LA; and
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Housing support assessments for households assessed as homeless or threatened with homelessness where contact was maintained, by LA.
Annex C: Governance Indicators – RSLs only
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1 |
Staffing
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2 |
Governing Body (GB) details:
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3 |
Equalities -ethnicity and disability information for:
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4 |
Group Structure information (non-financial)
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5 |
Workflows:
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6 |
Audit activity (AFS/Finance Team source)
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7 |
Annual Assurance Statements
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8 |
Other
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9 |
RSLs with care activity (AFS) |
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10 |
Pensions – where defined benefit schemes only (source AFS) |
Annex D: Financial risk assessment – RSLs only
List of triage indicators
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DSCR excluding opening cash balance;
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bad debts;
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arrears;
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voids;
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pension schemes with low active membership;
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proportion of development to opening units;
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variable debt percentage;
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covenant headroom;
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availability of private finance; and
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net cash inflow / (outflow) over 3 years.
The broad themes of our financial risk assessment
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General financial well-being: considers a range of financial ratios which are reliable predictors of financial stress to assess the level of risk;
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Rent affordability: are RSLs maintaining their rents at levels their tenants can afford;
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Pensions: do RSLs understand the risks attached to the funding of pensions and are decisions on how to address any historic deficit and future pension provision taken on an informed basis;
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Other activities and group structures: are the risks attaching to subsidiary/group/other activities being identified and effectively managed;
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Development: We will work with the Scottish Government to understand its plans for the provision of development finance, and check that the information provided is consistent with what RSLs tell us in their projections; and
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Treasury: Robust treasury management underpins good financial health, with experience showing us that the consequences of poor treasury management will often lead to financial viability issues.
Annex E: Development risk indicators – RSLs only
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Risk Indicators |
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Overlaid with:
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This information will largely be drawn from:
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SHR’s Five Year Financial Projection Return (FYFP);
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mid-year development updates;
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business plan assessments;
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any other engagement with RSLs about development; and
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information from the RSL Statements.