Agenda Document Pack - Audit, Risk and Scrutiny Board - 18/05/2026
Renfrewshire Council · 18 May 2026
Back to Audit, Risk and Scrutiny Board — 18 May 2026 and its agenda
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Notice of Meeting and Agenda Audit, Risk and Scrutiny Board Date Time Venue Monday, 18 May 2026 15:00 Council Chambers (Renfrewshire), Council Headquarters, Renfrewshire House, Cotton Street, Paisley, PA1 1AN MARK CONAGHAN Head of Corporate Governance Membership Councillor Andy Doig (Convener): Councillor Janis McDonald (Depute Convener): Councillor Jennifer Adam: Councillor Gillian Graham: Councillor Lisa-Marie Hughes: Councillor Robert Innes: Councillor James MacLaren: Councillor Will Mylet: Councillor Ben Smith: Webcasting of Meeting This meeting will be filmed for live or subsequent broadcast via the Council’s internet site – at the start of the meeting the Convener will confirm if all or part of the meeting is being filmed. To find the webcast please navigate to https://renfrewshire.public-i.tv/core/portal/home Hybrid Meeting Please note that this meeting is scheduled to be held in the Council Chambers. However, it is a hybrid meeting and arrangements have been made for members to join the meeting remotely should they wish. Members of the Press and Public Members of the press and public wishing to attend the meeting should report to the customer service centre where they will be met and directed to the meeting. Published: 11/5/26
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Further Information This is a meeting which is open to members of the public. A copy of the agenda and reports for this meeting will be available for inspection prior to the meeting at the Customer Service Centre, Renfrewshire House, Cotton Street, Paisley and online at http://renfrewshire.cmis.uk.com/renfrewshire/CouncilandBoards.aspx For further information, please email democratic-services@renfrewshire.gov.uk Apologies Apologies from members. Declarations of Interest and Transparency Statements Members are asked to declare an interest or make a transparency statement in any item(s) on the agenda and to provide a brief explanation of the nature of the interest or the transparency statement. AUDIT 1 Summary of Internal Audit Reports for period 01/01/26 to 30/04/26 Report by Chief Auditor. 1 - 18 2 Summary of Internal Audit Activity in Partner Organisations 01/01/26 to 30/04/26 Report by Chief Auditor. 19 - 22 3 Internal Audit Annual Report 2025-2026 Report by Chief Auditor. 23 - 44 4 Unaudited Annual Governance Statement 2025 – 2026 Report by Director of Finance & Resources. 45 - 58
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MONITORING & REVIEWING SERVICE DELIVERY PERFORMANCE POLICIES AND PRACTICE 5 Risk Report, May 2026 Report by Director of Finance & Resources. 59 - 114 6 “Risk Matters” (combined risk policy and strategy) Report by Director of Finance & Resources. 115 - 124 7 Risk Management Annual Report 2025/2026 Report by Director of Finance & Resources. 125 - 134 8 Local Government Benchmarking Framework 2024/25 Update Report by Chief Executive. 135 - 162 9 Audit, Risk & Scrutiny Board Annual Report 2025/26 Report by Director of Finance & Resources. 163 - 210 ANNUAL PROGRAMME 10 Lead Piping in Public and Private Housing in Renfrewshire - Lead Officer Rachael Flanagan Report by Lead Officer - Rachael Flanagan 211 - 216 11 Lack of Housing and Garden Maintenance - Lead Officer Maurice Gilligan Report by Lead Officer - Maurice Gilligan. 217 - 238 AUDIT EXEMPT EXCLUSION OF PRESS AND PUBLIC The Board may by resolution exclude the press and public from the meeting during consideration of the following items of business as it is likely, in view of the nature of the business to be transacted, that if members of the press and public are present, there could be disclosure to them of
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exempt information as defined in paragraph 1 of Part I of Schedule 7A of the Local Government (Scotland) Act, 1973. Exempt Item Exempt documents are no longer available in print format. You will require to log in to Audit, Risk & Scrutiny Exempt Items to access documents. Please note that access to exempt documents is now restricted. 12 Summary of Internal Audit Investigation/Review Reports for period 01 January to 30 April 2026 Report by Chief Auditor.
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PUBLIC ___________________________________________________________________ To: Audit, Risk and Scrutiny Board On: 18 May 2026 ___________________________________________________________________ Report by: Chief Auditor ___________________________________________________________________ Heading: Summary of Internal Audit Reports for period 01 January to 30 April 2026 ___________________________________________________________________ 1. Summary 1.1 In line with the Global Internal Audit Standards in the UK Public Sector, Internal Audit must communicate the results of each engagement to the Board. To comply with this requirement, Internal Audit submits regular reports on the findings and conclusions of audit engagements to the Audit, Risk and Scrutiny Board. 1.2 Appendix 1 provides details of audit engagements completed during the period 01 January to 30 April 2026 with the overall assurance rating and the number of recommendations in each risk category. The committee summary for each report is also attached. 1.3 For each audit assignment where recommendations have been made, the relevant managers have put action plans in place to address the issues raised. An annual exercise to check the progress of the implementation of internal audit recommendations by Services is undertaken by Internal Audit and the outcome reported to this Board. 1.4 In addition to the reports listed in the Appendix, Internal Audit has an ongoing commitment to: • A range of corporate and service initiatives; • Progressing of information security matters in partnership with ICT and Legal Services; • The regular provision of advice to departmental officers; Item 1 Page 1 of 238
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PUBLIC • The provision of internal audit services to the associated bodies for which Renfrewshire Council is the lead authority and to OneRen and Renfrewshire Integration Joint Board; • Co-ordination of the Council’s corporate risk management activity; • Management of the counter fraud team; • Management of the risk management and insurance team. ___________________________________________________________________ 2. Recommendations 2.1 Members are invited to consider and note the Summary of Internal Audit Reports finalised during the period from 01 January to 30 April 2026. ___________________________________________________________________ Implications of the Report 1. Financial - None 2. HR & Organisational Development - None 3. Community Planning – Safer and Stronger - effective internal audit is an important element of good corporate governance. 4. Legal - None 5. Property/Assets - None 6. Information Technology - None 7. Equality & Human Rights – None 8. Health & Safety – None 9. Procurement - None 10. Risk - The summary reported relates to the delivery of the risk-based internal audit plan. 11. Privacy Impact – None 12. COSLA Implications – None 13. Climate Risk – None 14. Children’s Rights - None ________________________________________________________________ Page 2 of 238
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PUBLIC Author: Karen Campbell, Chief Auditor– 07768354651 Page 3 of 238
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PUBLIC Appendix 1 Renfrewshire Council Internal Audit Service Update for Audit, Risk and Scrutiny Board Final Audit Reports issued from 01 January – 30 April 2026 Category Service Engagement Assurance Rating Recommendation Ratings Critical Important Good Practice Service Improvement Assurance Environment, Housing and Infrastructure Roads Fund Licence Renewal Reasonable 0 1 1 0 Chief Executive’s Employability Partnerships Substantial 0 0 0 0 Finance and Resources Scottish Welfare Fund Reasonable 0 2 4 0 Council Tax Refunds Reasonable 0 1 2 0 Main Financial Systems – Key Controls Limited 1 1 3 0 Special Exercise Corporate Review of Petty Cash Imprests N/A 0 8 0 0 Page 4 of 238
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PUBLIC Assurance Level Substantial Assurance • There is a sound system of internal control designed to achieve the objectives of the area being reviewed. • The control processes tested are being consistently applied. Reasonable Assurance • The internal control processes are generally satisfactory with some areas of weakness being identified that could put some objectives of the area being reviewed at risk. • There is evidence that the level of non-compliance with some of the control processes may put some of the objectives of the area being reviewed at risk. Limited Assurance • Weaknesses in the system of internal controls are such as to put the objectives of the area being reviewed at risk. • The level of non-compliance puts the objectives of the area being reviewed at risk. No Assurance • Control processes are generally weak with significant risk to the achievement of the objectives of the area being reviewed. • Significant non-compliance with control processes leaves the processes/systems open to error or abuse. Recommendation Rating Service Improvement Implementation will improve the efficiency / housekeeping of the area under review. Good Practice Implementation will contribute to the general effectiveness of control. Important Implementation will raise the level of assurance provided by the control system to acceptable levels. Critical Addresses a significant risk, impacting on the objectives of the area under review. Page 5 of 238
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Internal Audit Report Environment, Housing & Infrastructure Roads Fund Licence Renewal (A0025/2026/001) Date: January 2026 PUBLIC COMMITTEE SUMMARY Audit Objectives A review was undertaken of the arrangements in place for Roads Fund Licence Renewals. The audit objectives were to ensure that: - 1. Renfrewshire Council’s access to the DVLA Bulk Fleet system is adequately restricted to appropriate council officers with an adequate supporting audit trail of all transactions; 2. There are appropriate governance arrangements around the pre funded account that is used to pay for the monthly Road Fund Licence 3. Monthly Vehicle Tax payments to DVLA are checked to ensure that only council vehicles are paid for, amounts requested are accurate and these are appropriately approved before payment is made; 4. Vehicle Tax payments are reconciled to DVLA receipts and monthly statements; 5. New vehicles purchased and vehicles disposed of by the council are correctly added to/removed from DVLA records. Audit Scope 1. Interviewed the appropriate officers to ascertain the system in place for managing payments of Vehicle Tax using the DVLA bulk fleet system. 2. Prepared and carried out a programme of tests to enable the audit objectives to be met. Key Audit Assurances 1. Renfrewshire Council’s access to the DVLA Bulk Fleet system is adequately restricted to appropriate council officers. Changes relating to council vehicles are checked by Fleet staff to ensure that the DVLA maintain an accurate record of all council vehicles. 2. For the sample tested by the auditor, Vehicle Tax payments were found to be correct and these amounts reconciled to Post Office monthly statements; 3. New Vehicles purchased and vehicles disposed of by the council are checked by Fleet staff to ensure that they are correctly added to/ removed from DVLA records. Key Risks 1. Where the authorised limits for ordering goods and services have been breached, there is insufficient oversight over expenditure incurred. Overall Audit Opinion The audit identified that satisfactory controls are in place for checking that vehicles purchased and sold are correctly added/ removed from DVLA records. Vehicle tax payments agreed to post office monthly statements. An issue was identified in relation to the authorisation of payments for DVLA licences and we have made a recommendation to address this. Page 6 of 238
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Internal Audit Report Environment, Housing & Infrastructure Roads Fund Licence Renewal (A0025/2026/001) Date: January 2026 PUBLIC Management Commentary This issue has now been addressed. A new order has been raised through the Business World Purchase to Pay process and this new process ensures orders are routed to the relevant officer to authorise any purchases. Page 7 of 238
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Internal Audit Report Chief Executives Employability Partnerships (A0054/2026/001) Date: March 2026 PUBLIC COMMITTEE SUMMARY Audit Objectives The objectives of the review were to ensure that: 1. Grant funding received to support employability is being utilised in line with Scottish Government requirements; 2. Adequate processes, in relation to grant awards, spend and monitoring are in place, that are evidenced by the maintenance of appropriate records; 3. There is adequate management oversight to ensure compliance with issued guidance. Audit Scope 1. Interviewed appropriate personnel to identify funding streams, establish the current processes employed and to obtain any necessary documentation, policies and guidance and access to systems to facilitate the audit testing. 2. Prepared a series of tests that enabled the above objectives to be met. Key Audit Assurances 1. There was evidence that reports required by the Scottish Government’s Offer of Grant for No One Left Behind during the financial year 2025/26 were submitted on the requested dates. 2. For the sample of applicant’s files tested, who were awarded grant funds, there was evidence of review of application forms and scoring of grant applications. Award letters setting out grant conditions were sent to successful applicants. Spend was also robustly monitored. In addition, achievement of targets e.g. programme starts, qualifications gained by clients working with successful applicants were monitored and discussed with successful applicant’s managers, enabling actions to be taken where actuals were less than target. 3. Amounts paid out in grants to successful applicants could be traced through to returns to claim monies back from the Scottish Government. 4. Minutes of Local Employment Partnership (LEP) meetings show that there are adequate representatives from organisations involved in the partnership and also demonstrate adequate management oversight. They show approval of the Annual Investment Plan, approval of successful applications for grants, updates on actual versus expected spend and updates from Thematic Operational Working groups. 5. An annual Delivery of Employability Services update is reported to the Economy and Regeneration Policy Board. Key Risks 1. There were no key risks identified during the audit. Overall Audit Opinion The audit has identified that satisfactory arrangements are in place for Employability Partnerships operating within the Council. There are adequate processes in place for monitoring spend and Page 8 of 238
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Internal Audit Report Chief Executives Employability Partnerships (A0054/2026/001) Date: March 2026 PUBLIC monitoring achievement of employability opportunities. The Local Employability Partnership provide adequate management oversight of all employability activities including spend and liaising with Thematic Subgroups. Management Commentary N/A as no Internal Audit Recommendations were made. Page 9 of 238
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Internal Audit Report Finance & Resources Scottish Welfare Fund (A0076/2026/001) Date: April 2026 PUBLIC COMMITTEE SUMMARY Audit Objectives The objectives of the audit were to ensure that: • The procedures for making Crisis Grant and Community Care Grant payments are adequately documented. • Application forms are fully completed, and checks are in place to ensure that information supplied by clients is accurate and they meet the eligibility criteria. • Payments/Awards are fair and calculated in line with statutory guidance. • There are appropriate arrangements in place for security of client information. • Robust review processes are in place when clients contest decisions not to award payments. • The Scottish Welfare Fund budget is appropriately monitored and reported. Audit Scope 1. Interviewed the appropriate officers to ascertain the systems in place for administering Scottish Welfare Fund payments by the council. 2. Prepared and carried out a programme of tests to enable the audit objectives to be met. Key Audit Assurances 1. Procedures for Crisis and Community Care Grants were found to be well‑documented, aligned with statutory guidance and available to all relevant staff. 2. Application forms were fully completed, with effective controls in place to ensure all mandatory fields were populated. 3. Review processes for contested decisions were structured and compliant with statutory guidance and our testing confirmed that independent assessments were conducted and outcomes communicated to applicants where appropriate. 4. The Scottish Welfare Fund budget is appropriately monitored through regular budget monitoring reports and weekly update reports provided to management. Scottish Welfare Fund performance is reported upon at every Finance, Resources & Customer Services policy board. Key Risks 1. Inconsistent documentation of capital threshold checks for Community Care Grants and checks for repeat applications could result in lack of evidence being available to support the decision made if challenged. 2. Inaccurate or outdated user access information may result in individuals holding permissions that no longer align with their role, increasing the risk of unauthorised access to personal data and non‑compliance with data protection requirements. Overall Audit Opinion The audit provides reasonable assurance that the council’s arrangements for administering Scottish Welfare Fund payments are generally effective. Governance and operational controls are supported by well-documented procedures, established review mechanisms for contested decisions, and robust budget monitoring and reporting processes.However, testing some identified areas for improvement. Documentation of eligibility checks was incomplete in some cases, and weaknesses were noted in the maintenance of the Central User List as access changes are not being updated at the time they Page 10 of 238
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Internal Audit Report Finance & Resources Scottish Welfare Fund (A0076/2026/001) Date: April 2026 PUBLIC occur, and the full list has not been reviewed for approximately two years. Recommendations have been made to address these issues. Management Commentary We have planned briefing session with all staff to reinforce the requirement for accurate recording and following of guidance. In addition, the central user list has already been reviewed and updated, and the list will now be included in already established review work undertaken for other Business Services systems. Page 11 of 238
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Internal Audit Report Finance & Resources Council Tax Refunds (A0067/2026/001) Date: April 2026 PUBLIC COMMITTEE SUMMARY Audit Objectives The objectives of the review were to ensure that:- 1. Documented procedures are in place regarding the identification and management of council tax refunds which define roles and responsibilities. 2. Appropriate controls are in place, to ensure that refunds are accurate and genuine and are only refunded to eligible parties. 3. Adequate documentation is retained to enable reviews to be undertaken. 4. Adequate monitoring arrangements are in place and being undertaken which would allow managers to identify anomalous payments at an early stage. 5. Appropriate processes are in place to investigate and resolve unallocated balances and outstanding credit balances. 6. Suitable management information is available to the appropriate officers for scrutiny. Audit Scope 1. Interviewed appropriate personnel to establish the current processes in operation and to obtain any necessary documentation, policies and guidance and access to systems to facilitate the audit testing. 2. Prepared a series of tests that enabled the above objectives to be met. Key Audit Assurances 1. The ‘Authorising a Refund’ procedure sets out roles and responsibilities for inputting and approving Council Tax refunds for different refund value thresholds and are available to appropriate officers. There are also additional procedures to support the tasks. 2. For the sample of council tax refunds tested, there was appropriate documentation to support the refunds awarded. 3. Each days’ refunds are checked for anomalous payments by a Team Leader and sample checked by a Senior Services Delivery Officer before being sent to Treasury for payment. 4. The Revenues Manager monitors any increases or decreases in credit balances and senior officers attend a Credit Balance Working Group to discuss strategies to minimise credit balances and enable refunds. Key Audit Risks There is a risk that refund errors could occur, when refunds are input by staff who are not authorised to do so and the ‘Authorising a Refund’ procedure has not been followed. Page 12 of 238
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Internal Audit Report Finance & Resources Council Tax Refunds (A0067/2026/001) Date: April 2026 PUBLIC Overall Audit Opinion The audit has identified that there was appropriate supporting documentation for the sample of council tax refunds tested. Each days’ refunds are checked before being sent to the Treasury team for payment. A lot of work has been undertaken to reduce the credit balances held on Council Tax accounts and Senior officers attend a Credit Balance Working Group to discuss strategies to minimise credit balances and enable refunds. An issue was identified in relation to the input of some refunds, and we have made a recommendation to address this. Management Commentary We have already undertaken a lot of work to reduce credit balances on Council Tax Accounts and reducing the level of historic credit balances has been identified as a key priority for 2026/27. It is anticipated that significant progress will be made this year. Regarding the issue of authorisation which was identified , this was due to a capacity issue and undertaken to prevent customer delay. Officers have been reminded not to input refunds above their limits. Page 13 of 238
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Internal Audit Report Finance & Resources Main Financial Systems - Key Controls (A0037/2026/001) Date: April 2026 PUBLIC COMMITTEE SUMMARY Audit Objectives Following a significant fraud case in another Local Authority, the Accounts Commission wrote to all Council Chief Executives, asking them to review the effectiveness of key internal controls. The objectives of the review were to ensure that: 1. There is adequate segregation of duties incorporated within financial systems, access to financial systems is restricted to appropriate levels and these controls are checked for adherence. 2. Feeder systems are reconciled to other systems with supporting evidence maintained. 3. System documentation details key controls to be carried out by staff to prevent fraud or error and these are reviewed by managers to confirm compliance. 4. Budget monitoring and management scrutiny is at a level that would allow for identification of anomalous payments at an early stage. − Audit Scope 1. As part of this audit, we examined the following main financial systems used for Accounts Payable, Accounts Receivable, Payroll, Council Tax and Non-Domestic Rates refunds and feeder systems used to place orders for goods and services. 2. Relevant staff were interviewed to ascertain and document the financial systems that make payments to council clients and employees. 3. As a result of these interviews and our documentation of these systems, we evaluated the controls in the financial systems that make payments to council clients and employees. Key Audit Assurances 1. Segregation of duties was appropriate across several key financial systems. For example, on the Business World system segregation for Accounts Payable and Accounts Receivable is enforced through workflow tasks. In Payroll, critical steps involve multiple roles, with independent verification and dual authorisation required for automated payments. 2. System documentation was found to be comprehensive and well-maintained across all financial systems. Documentation included audit trails, approval workflows, and version histories, demonstrating active use and managerial oversight. 3. Budget monitoring processes were robust and provided adequate tools for appropriate management scrutiny. The spreadsheets used across services allowed for detailed variance analysis and full-year projections and there was evidence held that expenditure had been scrutinised Page 14 of 238
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Internal Audit Report Finance & Resources Main Financial Systems - Key Controls (A0037/2026/001) Date: April 2026 PUBLIC Key Audit Risks 1. The unresolved backlog of Accounts Receivable transactions in the Business World ledger system risks degrading system performance, delaying debt recovery, and increasing the risk of inaccurate financial reporting. 2. The lack of adequate segregation of duties within one of the ordering systems which contravenes the Council’s Financial Codes and increases the risk of fraud or error. Overall Audit Opinion The audit identified that satisfactory controls are in place for system documentation and budget monitoring across the main financial systems. Despite this, a few control weaknesses were identified. A substantial backlog of unresolved Accounts Receivable transactions in the ERP system, with systemic workflow and error- handling issues currently posing a risk to the accuracy of financial reporting. In addition, one of the feeder ordering system lacks appropriate segregation of duties. Management Commentary Management are progressing the audit recommendations to address the issues identified. Manual processes and additional management checks have been introduced to enhance the segregation of duties within the ordering feeder system. Work is ongoing to identify the root cause of the outstanding accounts receivable transactions and a plan will be put in place to reduce the volumes by 30 June 2026. Page 15 of 238
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Internal Audit Report Corporate Petty Cash (C0041/2026/014) Date: April 2026 PUBLIC COMMITTEE SUMMARY Audit Objectives The objectives of the audit were to determine the extent to which petty cash is used in establishments and identify if alternative payment methods could be used to eliminate the need to hold physical cash in establishments. Audit Scope 1. Analysed the last 3 Petty Cash Imprest Claims for a sample of establishments throughout the Council to determine the main types of expenditure petty cash was required for. 2. Interviewed the Imprest Holders and some of their managers for the sample of establishments to ascertain further details of their petty cash expenditure and identify opportunities for closing or reducing the petty cash imprests. Key Audit Findings 1. Some establishments in the sample selected for further review still require a petty cash imprest going forward. 2. Adult Services establishments operate a different system than the rest of the Council. They receive a regular top up to supplement their Imprest based on previous expenditure levels. However it was recommended that some of Imprest amounts held should be reviewed and the imprest value reduced as there had been a change in the level of expenditure. 3. Some establishments have not used petty cash for some time and their petty cash imprests should be closed. 4. Some other establishments have decreased their use of petty cash, and therefore their imprest should be reduced. Overall Audit Opinion Cash retained should be kept to a minimum and there are other payment methods available. Whilst there are some establishments that would continue to require petty cash imprests e.g. to pay volunteer expenses, we identified some other imprests that could be closed as they have not been used for some time and others could be decreased as their use seems to have declined. It is therefore recommended that service managers whose teams have petty cash imprests are asked to undertake a review to ensure these imprests are still required at the current imprest level. Page 16 of 238
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Internal Audit Report Corporate Petty Cash (C0041/2026/014) Date: April 2026 PUBLIC Management Commentary All Services have been contacted and asked to review all their petty cash imprests with a view to determining necessity and where possible arranging for them to be closed or reduced to a minimum value. This results of this review will be ascertained during the annual follow up exercise of the progress being made to implement internal audit recommendations later in the year. Page 17 of 238
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PUBLIC ___________________________________________________________________ To: Audit, Risk and Scrutiny Board On: 18 May 2026 ___________________________________________________________________ Report by: Chief Auditor ___________________________________________________________________ Heading: Summary of Internal Audit Activity in Partner Organisations 1 January to 30 April 2026 ___________________________________________________________________ 1. Summary 1.1 Members of the Audit, Risk and Scrutiny Committee expressed an interest in the outcomes of audits undertaken in partner organisations. 1.2 This report provides members with a summary of the internal audit arrangements within each partner body and a summary of the internal audit activity from 1 January to 30 April 2026. 1.3 Renfrewshire Valuation Joint Board – Internal audit services are provided by Renfrewshire Council’s Internal Audit Service. An audit on their processes for purchasing goods and services has been undertaken and will be reported upon to the Renfrewshire Valuation Joint Board. 1.4 Scotland Excel Joint Committee - Internal audit services are provided by Renfrewshire Council’s Internal Audit Service. An audit relating to the methodoloy employed by to identify, calculate, measure and report the value it provides to members is currently ongoing and will be reported upon to their Executive Sub-Committee once finalised. 1.5 Renfrewshire Integration Joint Board - Internal audit services are provided by Renfrewshire Council’s Internal Audit Service. An audit has been finalised relating to governance processes. The assurance level for this review was substantial assurance and no recommendations were made. A summary of this audit engagement is included at appendix 1 this report. Item 2 Page 19 of 238
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PUBLIC 1.6 Glasgow City Region City Deal – Internal audit services are provided by Glasgow City Council Internal Audit Services, finalised reports for each completed audit engagement are reported to the Glasgow City Region Cabinet and the reports are shared with member Council’s. Currently one audit review of compliance with the Scottish Government’s Fair Work First (FWF) policy across the City Deal Programme is at draft stage and a summary of the review will be shared with members once the final report is received. ___________________________________________________________________ 2. Recommendations 2.1 This Committee summary has been submitted and considered by the IJB Audit, Risk and Scrutiny Committees. Members are therefore invited to note the content of this summary. __________________________________________________________________ Implications of the Report 1. Financial - None 2. HR & Organisational Development - None 3. Community Planning – Safer and Stronger - effective internal audit is an important element of good corporate governance. 4. Legal - None 5. Property/Assets - None 6. Information Technology - None 7. Equality & Human Rights – None 8. Health & Safety – None 9. Procurement - None 10. Risk - The summary reported relates to the delivery of the risk-based internal audit plans for the partner bodies 11. Privacy Impact – None 12. COSLA Implications – None 13. Climate Risk – None 14. Children’s Rights – None. Page 20 of 238
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PUBLIC ________________________________________________________________ Author: Karen Campbell, Chief Auditor Page 21 of 238
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Appendix 1 Internal Audit Report INTEGRATION JOINT BOARD IJB - Governance Arrangements (B0017/2026/001) Date: February 2026 PUBLIC COMMITTEE SUMMARY Audit Objectives The IJB have developed local governance arrangements that are designed to ensure compliance with, ‘Delivering Good Governance in Local Government: Framework,’ published by CIPFA. The objectives of this audit were to review independently and report annually to the IJB Audit, Risk and Scrutiny Committee: 1. To provide assurance on the adequacy and effectiveness of the Local Code of Corporate Governance and the extent of compliance with it. 2. To support the Chief Internal Auditor’s annual opinion included in the Internal Audit Annual Report and the Governance Statement included in the Annual Accounts. Audit Scope 1. Obtained an up-to-date copy of the IJB’s Local Code of Corporate Governance and selected a sample of elements for compliance testing. 2. Obtained the appropriate evidence to confirm compliance with the Code. Key Audit Assurances 1. The Local Code and Sources of Assurance for Governance Arrangements was updated and submitted to the Renfrewshire Integration Joint Board on the 20th of June 2025. 2. Based on our sample check of the evidence used to demonstrate compliance, we would confirm that the IJB complies with the requirements of the Local Code of Corporate Governance. Key Risks No key risks were identified as a result of this audit. Overall Audit Opinion From our sample testing of the evidence provided to demonstrate compliance, we can confirm that the IJB meets the requirements of the Local Code of Corporate Governance. Furthermore, it is clear that the Local Code is regularly reviewed and updated to reflect developments in best practice. Management Commentary N/A as no key risks were identified. Page 22 of 238
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___________________________________________________________________ To: Audit, Risk and Scrutiny Board On: 18 May 2026 ___________________________________________________________________ Report by: Chief Auditor ___________________________________________________________________ Heading: Internal Audit Annual Report 2025 - 2026 ___________________________________________________________________ 1. Summary 1.1 The Global Internal Audit Standards in the UK Public Sector require the Chief Auditor to prepare a report, at least annually, to senior management and the Board on the internal audit activity’s purpose, authority, and responsibility, as well as performance relative to its plan. 1.2 The annual report must also provide an annual audit opinion on the overall adequacy and effectiveness of the Council’s internal control environment and include details of any significant risk exposures and control issues, including fraud risks, governance issues, and other matters that can be used to inform the governance statement. 1.3 The Annual Report for 2025-26 is attached and outlines the role of Internal Audit, the performance of Internal Audit, the strategic and operational issues which influenced the nature of the work carried out, the key audit findings, and contains the annual audit assurance statement. ___________________________________________________________________ 2. Recommendations 2.1 Members are invited to consider and note the contents of the Internal Audit Annual Report. ___________________________________________________________________ Item 3 Page 23 of 238
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Implications of the Report 1. Financial - None 2. HR & Organisational Development - None 3. Community Planning – Safer and Stronger - effective internal audit is an important element of good corporate governance. 4. Legal - None 5. Property/Assets - None 6. Information Technology - None 7. Equality & Human Rights – None 8. Health & Safety – None 9. Procurement - None 10. Risk - The summary reported relates to the delivery of the risk-based internal audit plan. 11. Privacy Impact – None 12. COSLA Implications – None 13. Climate Risk – None 14. Children’s Rights - None ________________________________________________________________ Author Karen Campbell, Chief Auditor Page 24 of 238
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PUBLIC Annual Report 2025-2026 Renfrewshire Council Internal Audit May 2026 Page 25 of 238
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PUBLIC Renfrewshire Council Internal Audit Annual Report 2025/2026 Contents Page 1. Introduction 1 2. Responsibilities of Management and Internal Audit 2 3. Internal Audit Activity in 2025/26 2 4. Summary of Internal Audit Work 5 5. Internal Audit Resources 5 6. Review of Internal Audit Activity • Table 1 – Analysis by category of audit 6 7. Quality Assurance and Improvement Activity • Table 2 – Internal Audit Performance 7 8. Implementation of Audit Recommendations • Table 3 – Implementation of Audit Recommendations 8 9. Performance of Non-Audit Activities • Table 4 – Corporate Counter Fraud Performance 9 10. Audit Assurance Statement 11 Appendix 1 – Summary of Assurances Page 26 of 238
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1 PUBLIC Renfrewshire Council Internal Audit Annual Report 1 April 2025 – 31 March 2026 1. Introduction 1.1 Internal Audit is an independent and objective assurance and consulting activity designed to add value and improve the operations of Renfrewshire Council. It assists Renfrewshire Council in accomplishing its objectives by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of the organisation's risk management, control, and governance processes. 1.2 The Chief Auditor reports functionally to the Audit, Risk and Scrutiny Board and administratively (i.e. day to day operations) to the Director of Finance and Resources. In accordance with the principles of good corporate governance, regular reports on internal audit work and performance are presented to the Audit, Risk and Scrutiny Board. 1.3 The purpose, authority and responsibility of the internal audit activity is defined in the internal audit charter, approved by the Audit, Risk and Scrutiny Board; and provides that the Chief Auditor has independent responsibility for the conduct, format and reporting of all internal audit activity and findings. 1.4 The service operated in accordance with the Global Internal Audit Standards in the UK Public Sector for 2025/26. The Standards define the basic principles for carrying out internal audit. They establish the framework for providing internal audit services, which add value to the organisation, leading to improved organisational processes and operations. 1.5 The Standards require the Chief Auditor to prepare a report, at least annually, to senior management and the Board on the internal audit activity’s purpose, authority, and responsibility, as well as performance relative to its plan. The annual report must also provide an annual audit opinion, on the overall adequacy and effectiveness of the Council’s internal control environment. It must include details of any significant risk exposures and control issues, including fraud risks, governance issues, and other matters that can be used to inform the governance statement. 1.6 The aim of this report is to provide an opinion on the overall adequacy and effectiveness of the council’s framework of governance, risk management and control and provide a summary of the work undertaken during the year to support that opinion. The report also provides details of the performance of the internal audit service during the past year, and the results of the quality assurance and improvement programme. 1.7 In addition to the work carried out in relation to council services, we also provide an internal audit service to the following organisations: • OneRen Page 27 of 238
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2 PUBLIC • Renfrewshire Valuation Joint Board • Scotland Excel • Renfrewshire Integration Joint Board 1.8 The outcome of the audit assignments undertaken for these organisations is reported separately to their Boards and the Integration Joint Board has a separate Audit, Risk and Scrutiny Committee. These Boards also receive an Internal Audit Annual Report which contains an assurance statement on the overall accuracy and effectiveness of their internal control environment. 1.9 Summaries of internal audit assignments within partner organisations are also submitted to members of the Audit, Risk and Scrutiny Board for their information. 2. Responsibilities of Management and Internal Audit 2.1 It is the responsibility of the Council’s managers to ensure that the management of the areas under their control is adequate and effective and that their services have a sound system of internal control which facilitates the effective exercise of the organisation’s functions and which includes arrangements for the management of risk. 2.2 Internal audit is not a substitute for effective control exercised by management as part of their responsibilities. Internal audit’s role is to independently assess the adequacy of the risk management, internal controls and governance arrangements put in place by management and to undertake sufficient work to evaluate and conclude on the adequacy of those controls for the period under review. 3. Internal Audit Activity during 2025/2026 3.1 The internal audit plan for 2025/2026 was approved by the Audit, Risk and Scrutiny Board on 17 March 2025. The plan was risk-based and took into account the outcomes of the service and corporate risk evaluation processes, any significant changes in council operations over the period, and the impact of developments in national policy and regulation. The plan also took into account key external audit reports including their Annual Audit Report for the council. 3.2 The audit plan is kept under continuous review throughout the year, to ensure we are flexible in reacting to changes in the internal and external environment or to any changing risk profile for the council. The team have been operating with a reduced resource during the year as a result of the structure review, which is explained in section 5 of this Report, which was planned for in part when the audit plan was being finalised. Although, no amendments were made to the 2025/26 plan there has been a slight delay in the completion of some audit assignments due to this resource issue and also to some planned developmental work which has been carried over into 2026/27. 3.3 The majority of planned assignments as detailed in the 2025/2026 audit plan have been undertaken or are ongoing and only one assignment has not yet Page 28 of 238
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3 PUBLIC commenced. Those assignments not finalised by 31 March 2026 have been prioritised in the first quarter of the current year. 3.4 Set out below are the significant risks which influenced the content of the plan and the nature of the work undertaken in recognition of these. (1) Asset Management Effective governance and management of the council’s property assets is essential, otherwise there is a significant risk of harm to employees and citizens, financial loss, and service disruption within the Council. The 2025/26 audit plan included time for reviewing:- • Arrangements for Securing Empty Public Buildings • The Housing Assurance Statement • Vehicle Road Fund Licence Processes (2) Financial Challenges The Council faces an ongoing financial challenge to make significant savings after many years of already delivering substantial efficiencies and reduction in our spending. Alongside this, our communities continue to experience cost-of- living pressures and the demand for our services continues to grow. Therefore, the financial outlook continues to be subject to significant and regular scrutiny. The 2025/26 audit plan included time for reviewing:- • Non-domestic Rates • School Transport Allocation • Procurement Processes for Obtaining Goods and Services below £24,999.99 (nearing completion) • Procuring ICT Systems (ongoing) (3) Governance Arrangements The Council governance framework ensures that its business is conducted in accordance with the law and proper standards, and that public money is safeguarded. It comprises the systems and processes, and culture and values, by which the Council is directed and controlled. These arrangements should be subject to regular review whilst undertaking transformation change programmes. The 2025/26 audit plan included time for reviewing the:- • Local Code of Corporate Governance • Authorisation of Transactions (nearing completion) (4) Tackling Inequalities The Council plays a key role in tackling inequalities and providing the best possible services to our communities, particularly those who are experiencing the poorest outcomes. The current cost of living crisis impacts disproportionately on particular groups in society. The Council is committed to Page 29 of 238
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4 PUBLIC supporting people on low incomes to maximise income and seek advice with income and debt management. The 2025/26 audit plan included time for reviewing:- • Scottish Welfare Fund Payments • The Employability Programme (5) Public Protection Public protection is a wide-ranging agenda relating to the protection of vulnerable people, communities, businesses and organisations. The 2025/26 audit plan included time for reviewing:- • Security of Paper Documentation • Taxi Vehicle Inspections (Ongoing) (6) Fraud and Error Attempts at undertaking fraudulent activity against individuals and organisations are rapidly increasing. The Council is committed to minimising the risk of fraud and error occurring within the operation of its services by internal and external parties. To assist in achieving this aim, it is important that that the Council reviews the adequacy of the internal controls in any areas where fraudulent activity has occurred in other organisations. The 2025/26 audit plan included time for reviewing:- • Council Tax Refund Processes • Key Financial Controls (7) Strategic Sustainable Planning for People and Assets When major transformation is ongoing to deliver the best services possible, it is inevitable that job roles and service processes will change throughout the Council. The 2025/26 audit plan included reviews of:- • The Job Evaluation Scheme (Still to Commence) • Customer Service Processes (Ongoing) 3.5 There are a number of significant risks, arising from the external and internal environment, which could impact on the council’s ability to achieve its objectives. The most significant risks and the risk control measures to manage these risks are identified through the council’s corporate risk management process. Subject to the overall flexibility of the Audit Plan, priority was given to audit engagements which impacted on the council’s strategic and corporate risk management. 3.6 In line with the council’s procedures, instances of suspected theft, fraud or other irregularity are reported to internal audit. Depending on the nature of the allegations, they are investigated either by the Internal Audit service or by the Page 30 of 238
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5 PUBLIC Corporate Counter Fraud service. All referrals were evaluated and investigated as appropriate. 3.7 During 2025/26, Internal Audit conducted a number of investigations mainly in relation to allegations of malpractices and employee conduct. Service management has undertaken disciplinary procedures and strengthened internal controls where necessary. 3.8 The outcomes of all internal investigation reviews undertaken by internal audit are reported to the Audit, Risk and Scrutiny Board after any disciplinary action has been completed. 4. Summary of Internal Audit Work 4.1 The internal audit team also provide advice and support where necessary to council services and partners. They have the flexibility to undertake ad hoc or investigative reviews as directed by the Chief Auditor . 4.2 Appendix 1 details the assurances arising from the internal audit work carried out in line with the 2025/26 audit plan and from those 2024/25 assignments which were finalised during this year which supports the annual assurance statement. These include the conclusions in relation to the overall system of internal control, risk management and governance arrangements. 4.3 Some internal audit contingency work examining the use of Council grants awarded to organisations/groups has resulted in the audit recommendations being taken forward as part of a wider ongoing management review of the governance arrangements for awarding grants throughout the Council. 5. Internal Audit Resources 5.1 For the year to 31 March 2026, the audit plan was based on 869 operational days. However, the actual staffing complement was reduced temporarily due to two posts within the internal audit and counter fraud teams remaining vacant during the staffing structure review. 5.2 The Assistant Chief Auditor was appointed permanently to the post of Chief Auditor in August 2025 and one of the Senior Auditors is covering the Assistant Chief Auditors post on an interim basis. In addition, the Senior Counter Fraud Officer is currently vacant due to the retiral of the previous post holder 5.3 It was recognised that there have been difficulties in recruiting Internal Auditors recently within some other Local Authorities and it was agreed that as the opportunity has arisen, the Chief Auditor in conjunction with the Director of Finance and Resources would carry out a review to determine the staffing and skillset required to deliver an adequate and efficient Internal Audit and Counter Fraud Service, taking into consideration future corporate plans and priorities and workforce and resilience planning issues. It should be noted that the delivery of financial savings was not an objective of this exercise, and Renfrewshire Council’s Director of Finance & Resources is committed to Page 31 of 238
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6 PUBLIC maintaining an adequately resourced, flexible and professional internal audit and counter fraud service. 5.4 This revised structure has been agreed upon and has been designed to give current and new staff the opportunity to further develop their skills and study for a professional qualification. The number of staff will remain unchanged and it is planned to recruit a trainee internal auditor. We are currently in the process of implementing this revised structure with the assistance of HR staff. New and revised posts are being submitted for formal job evaluation as required. 5.5 The internal audit team will ensure that independence and objectivity are maintained in line with the Global Internal Audit Standards in the UK Public Sector including where non-audit work is undertaken. Internal auditors will have no operational responsibilities. There have been no impairments impacting on the Chief Auditor’s independence. 5.6 Due to the vacancies being carried, this has been a challenging year for the Internal Audit Service and some of our developmental and administration work has been carried forward into 2026/27 to enable priority to be given to operational reviews. Some of the available resource has also been used to cover some counter fraud tasks. The service had adequate financial resources which can be used flexibly and was utilised for some staff overtime to ensure adequate operational work was undertaken to enable the Chief Auditor to provide their assurance opinion on the internal control environment in operation. It is therefore considered that the team has been sufficiently resourced during the year to undertake the operational work required. 6. Review of Internal Audit Activity 6.1 The Audit Plan for 2025/26 set out our risk-based plans across a range of audit categories, the results of which have been reported quarterly to Audit, Risk and Scrutiny Board. Table 1 below compares the actual days spent on each category of audit work against that planned for the year. Table 1 Type of Audit Planned Days Actual Days Variance Days % Governance 76 57 (19) 25% Assurance 360 303 (57) 16% Contingency 295 258 (37) 12% Audit Planning & Reporting 138 138 0 0% Total Operational Days 869 756 (113) 13% Training 51 41 (10) 19% Strategic Management 16 16 (0) 0% Team Administration 91 71 (20) 22% Development 73 54 (19) 26% Total Non-operational Days 231 182 (49) 21% Page 32 of 238
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7 PUBLIC Gross Available Days 1100 938 Operational % 79% 81% Non-Audit – Including Management of Risk Management and Insurance and Corporate Counter Fraud including the co-ordination of NFI 71 55 16 22% 6.2 Material differences of over 20% from the plan are explained below: 1) Governance This is due to one of the governance assignments not having yet commenced and the budgeted days have been deferred into 2026/27. 2) Administration With the focus being on operational work, this was restricted as much as possible to concentrate on operational work. 3) Development Development time was planned to look at a revised team structure, further developing our working practices including encompassing the Global Internal Audit Standards, revising our internal audit manual and reviewing alternative ICT audit management system options. This work was restricted and focused on the staff structure review and ensuring our work was undertaken in accordance with the new standards. The other development work will be progressed through 2026/27. 4) Non-Audit This budget included time for Internal Audit and Counter Fraud combined quarterly team meetings. Early in 2025/26, it was agreed that it would be beneficial to have these meetings on a two weekly basis instead of the two teams meeting separately with the Chief Auditor and Interim Assistant Chief Auditor and therefore the budget for these meetings was not utilised. 7. Quality Assurance and Improvement Activity 7.1 Internal audit measures performance against a range of measures set annually by the Director of Finance and Resources. The Audit, Risk and Scrutiny Board received quarterly reports on progress and performance during the year. Table 2 shows the actual performance against targeted performance for the year. Page 33 of 238
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8 PUBLIC Table 2 Internal Audit Performance 2025/26 Performance measure Target 2025/26 Actual 2025/26 % completion of audit plan for the year* 90% 90.1% % engagements completed by target date 95% 98.3% % engagements completed within time budget 95% 98.3% * this measures the completion percentage as at 31 March. 100% of the plan is ultimately delivered through the finalisation of the outstanding elements in the new financial year. 7.2 The percentage completion of the audit plan met target set for the year. In addition, the actual performance for the year for the other two indicators, is above the target performance level. 7.3 The Global Internal Audit Standards in the UK Public Sector require the Chief Auditor to develop and maintain a quality assurance and improvement programme (QAIP) that covers all aspects of the internal audit activity. The QAIP must include ongoing monitoring of compliance with the standards, periodic internal self-assessments and five-yearly external assessments, carried out by a qualified, independent assessor from outwith the organisation. 7.4 With regards to the ongoing monitoring to ensure compliance, the work undertaken during an assignment is reviewed by a senior audit team member. 7.5 We undertook a self-assessment against these new standards and reported the results and required actions to the Audit, Risk and Scrutiny Board in August 2025. An updated Charter and Mandate was approved by Board in November 2025 and staff training on the revised standards has also been undertaken. It is now considered that Internal Audit comply with the standards. A further formal self-assessment is planned for the forthcoming year and the outcomes will be reported to Board. 7.6 We continued to participate in the Scottish Local Authorities Chief Internal Auditors’ Group peer review process and our next external assessment is not due until 2028/29. 8. Implementation of Audit Recommendations 8.1 During 2025/26, 162 recommendations were followed up, with 85% of all recommendations being completed. The implementation status of the recommendations across each service area is detailed in Table 3 below. Page 34 of 238
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9 PUBLIC Table 3 Implementation of Audit Recommendations 2024/25 Service No. Followed up Complete Partially Complete (new date) Not Implemented (new date) Redundant Adult Services 12 11 (92%) 1 (8%) 0 0 Chief Executive’s 9 7 (78%) 2 (22%) 0 0 Children’s Services 16 15 (94%) 1 (6%) 0 0 Environment, Housing & Infrastructure 56 47(84%) 9 (19%) 0 0 Finance & Resources 69 58 (84%) 6 (9%) 3 (4%) 2 (3%) Total 162 138 (85%) 19 (12%) 3 (2%) 2 (1%) 9. Performance of Non-Audit Activities 9.1 Risk Management . In August 2025, the Strategic Risk Management and Insurance Team transferred to Business Services under the leadership of the new Head of Business Services, Risk and Insurance Services. The two functions however continue to work closely together through their governance, with the Chief Auditor being a member of the Corporate Risk Management and Risk Alliance Groups, and reporting arrangements to the Audit, Risk and Scrutiny Board. Risk management performance is detailed in the risk management annual report. 9.2 Corporate Counter Fraud The Corporate Counter Fraud Team reports to the Chief Auditor and consists of a Senior Counter Fraud Officer (Vacant) and two Counter Fraud Officers. Arrangements are currently being progressed to recruit a Senior Counter Fraud Officer. The Corporate Counter Fraud Team works to raise awareness of fraud, and to encourage and promote an anti-fraud culture. Where a suspicion of fraud arises, the team investigate and report their findings to management. Where appropriate, follow-on action is taken, such as reporting the matter to Police Scotland for further investigation, or directly to the Procurator Fiscal. The team works to protect Council resources, investigating frauds against the Council, such as council tax reduction, tenancy, housing application, Scottish Welfare Fund, school placements, blue badge and any other potentially fraudulent matters arising. Where appropriate, customers are contacted by telephone or e-mail. This process is convenient for customers and staff alike and enables investigations Page 35 of 238
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10 PUBLIC to be conducted quickly and efficiently. Where necessary, and for more serious cases, visits and interviews under caution are conducted. The team continue to work with the DWP, undertaking joint investigations, which can result in the identification of overpayments of Single Person Discount, Council Tax Reduction, Council Tax Benefit, Housing Benefit, Universal Credit, Child and Working Tax Credits, and other DWP benefits. A Counter Fraud training course is available to staff on iLearn and is promoted across the Council. Table 4 Corporate Counter Fraud Performance 2025/26 Financial Outcomes 2025/26 (£) Cash savings directly attributable to preventative counter fraud intervention (e.g. business grants) 8,780 Cash recoveries in progress directly attributable to counter fraud investigations 57,626 Notional savings identified through counter fraud investigation, (e.g. housing tenancy and future council tax) 570,485 Housing Benefit Savings identified through other counter fraud work or through joint working with the DWP 0 Other DWP Benefit or Tax Credit Savings identified through other counter fraud work or through joint working with the DWP 3,731 Non-Financial Outcomes 2025/26 Housing properties recovered 5 Housing applications amended/cancelled 17 Housing Allocation Priority Changed 0 Blue badge misuse warning letters issued 51 Blue Badges Cancelled 16 Supplier/Contractor Bank Checks Undertaken 195 Non-Domestic Rates Bank Checks Undertaken 51 9.3 The National Fraud Initiative Page 36 of 238
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11 PUBLIC The National Fraud Initiative (NFI) in Scotland is a counter-fraud exercise led by Audit Scotland and overseen by the Cabinet Office for the UK. It uses data matching techniques to compare information about individuals held by different public bodies, and on different financial systems that might suggest the existence of fraud or error. Internal audit is responsible for the co-ordination of the exercise which is undertaken every second year. The Council’s data, as required by the NFI, was submitted in October 2024, the resulting matches were received from December 2024 onwards. The investigation of those matches is undertaken by the Counter Fraud Officers or service staff and is nearing completion. To date £272,309 of corrections and overpayments and a further £225,786 in relation to single person discounts of have been identified from the 2024/25 National Fraud Initiative and these overpayments are in the process of being recovered from claimants. In addition, £1,113,920 of notional savings have been identified with the majority relating to housing tenancies, housing applications and blue badges. The final outcomes arising from the exercise will be subject to a separate report to the Audit, Risk and Scrutiny Board during 2026/27 when the national report on this exercise is published. 9.4 Whistleblowing Policy Under the Council’s Whistleblowing Policy, the Chief Auditor should be informed of all whistleblowing referrals so they can be recorded. During this year, Three referrals were received and recorded in the Whistleblowing Register, Two of these referrals were referred to the responsible service to review as they were management issues. The remaining referral is currently being investigated by Internal Audit and the findings will be reported to the Audit, Risk and Scrutiny Board Members on completion of the investigation. 10. Audit Assurance Statement 10.1 Internal audit has performed its work in accordance with the role defined in paragraph 1.4. The audit work performed has been reported to senior managers and where areas for improvement in internal control have been identified appropriate recommendations have been made and accepted for action by management. 10.2 In view of the continued challenges common to all local authorities, the Council recognises the need to exercise very close scrutiny over financial management and compliance with overarching governance arrangements and will continue to take appropriate action to further strengthen control in these areas. 10.3 Internal audit contributes to the promotion of sound corporate governance in the Council. The scrutiny function within the council performed by the Audit, Risk and Scrutiny Board further demonstrates strong commitment in this area. Page 37 of 238
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12 PUBLIC 10.4 It is important to balance the risks involved in accepting systems limitations with the consequences if a problem emerges. Internal audit recognises this and assesses this in its reporting mechanism. It is not realistic for the system of internal control in the Council to be without any weakness. 10.5 The Council’s governance arrangements have been reviewed during the year and the local code of corporate governance updated as required. A Transformation Board (officer group) has been established to provide strategic oversight of the Reshaping Renfrewshire programme. A Performance Board (officer group) has been established with all services represented and its focus is to drive improvements in performance corporately and across Council services. 10.6 A further, comprehensive assessment of the Audit, Risk and Scrutiny Board arrangements against the CIPFA practical guidance for Audit Committees has been completed in March 2026 and a few improvement actions of a minor nature have been identified to enhance the operation of this Board. 10.7 The 12 modules of the business-as-usual risk management assurance framework were completed by Heads of Service’s/Relevant Senior Managers during the year to self-assess their own levels of assurance against those risk areas. The 2025/26 outturn compares favourably with only one limited assurance compared to six in the previous year. 10.8 The programme of work undertaken by internal audit in 2025/2026 identified 3 occasions where a limited assurance level was provided in relation to the internal control, risk management and governance objectives for the specific areas of each audit review. 85% of all internal audit recommendations followed up during the year have been implemented by the due date which is an improved position from last year. 10.9 Therefore, subject to management addressing the critical and important recommendations made, it is considered that reasonable assurance can be placed upon the adequacy and effectiveness of the Council’s internal control, risk management and governance arrangements as evidenced by: (i) the results of the planned audit work in 2025/26; (ii) the results of investigative work in 2025/26; (iii) management self-assessment business as usual risks; (iv) management action to respond to audit recommendations to mitigate the risks areas highlighted in this report; (v) the regular review of the Local Code of Corporate Governance. Signed Chief Auditor Page 38 of 238
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13 PUBLIC Date Page 39 of 238
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Appendix 1 1 PUBLIC Renfrewshire Council Internal Audit Annual Report 2025/2026 – Summary of Audit Assignments Undertaken 1. Assignments Completed and Internal Audit Report Finalised Audit Engagement Risk Area Assurance Level Report Summary Household Waste Recycling Assurance Limited All current staff have been provided with the Household Waste Recycling Staff Guide and our sample check highlighted that sufficient staff were on duty and sites diaries were being updated. However, there was a lack of evidence to demonstrate that only those eligible were able to dispose of items at the centres and agreements with third sector organisations who uplift items to reuse required to be formalised. Housing Adaptations Grants Assurance Reasonable For the sample of grant applications tested, the processes relating to eligibility criteria, supporting documentation and owners’ agreement to housing adaptation grant conditions were found to be satisfactory. Issues were identified in the authorisation processes for awarding grants and there was a lack of monitoring that grantees adhered to the grant conditions.. Housing Assurance Statement Assurance Substantial Based on a sample check of the evidence used to demonstrate compliance, we would confirm that the Council has sufficient supporting evidence to comply with the requirements of the Housing Assurance Statement. Surplus Public Building Security Assurance Limited The audit highlighted significant weaknesses in the system of internal control. Although some actions had been undertaken satisfactorily to complete the closedown and management of the surplus buildings selected for testing, there was no formal, standardised process followed relating to this, roles and responsibilities were not clear and there was a lack of evidence to demonstate the risk assessments Page 40 of 238
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Appendix 1 2 PUBLIC undertaken and decisions made. Furthermore, the insurance conditions for unoccupied buildings regarding property inspections were not being met. Roads Funds License Renewals Assurance Reasonable The audit identified that satisfactory controls are in place for checking that vehicles purchased and sold are correctly added/removed from DVLA records. Vehicle tax payments agreed to post office monthly statements. An issue was identified in relation to the authorisation of payments for the licences. Child Protection Assurance Substantial The audit identified that satisfactory arrangements are in place for the initiating, approving and undertaking of Learning Reviews and that the decisions taken are recorded in line with National Guidance. For the Learning Review cases tested, there were delays in starting the reviews but this is a national issue due to the lack of available reviewers and this is being worked on a national basis. Learning Estate Governance Investment Programme Assurance Reasonable The arrangements in place for Governance of the Learning Estate Programme were found to be robust. The governance, communication and reporting arrangements in place for the Learning Estate Strategy and Delivery Board are effective and operating as intended. The Board is compliant with its Terms of Reference and Governance Framework and there is clear evidence of effective monitoring, cross-service collaboration and timely decision- making. Two issues were identified in relation to formal awareness sessions on capital monitoring and financing, and a formalised reporting mechanism to the Children’s Services Directorate and the Corporate Management Team. Financial Planning Assurance Substantial The arrangements in place for financial planning were found to be robust. Assumptions and financial risks related to cost pressures were reported to the Council. Non-Domestic Rates Assurance Reasonable The audit identified that satisfactory controls are in place for the billing and collection and awarding reliefs in relation to The main issue identified was in relation to reconciliation Page 41 of 238
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Appendix 1 3 PUBLIC processes which were not always being carried out timeously or being checked. Scottish Welfare Fund Assurance Reasonable The audit provides reasonable assurance that the council’s arrangements for administering Scottish Welfare Fund payments are generally effective. Governance and operational controls are supported by well-documented procedures, established review mechanisms for contested decisions, and robust budget monitoring and reporting processes. Audit testing identified that in some cases the quality of document completion required to be improved upon and the Central User List for the system in operation required to be reviewed and updated. Council Tax Refunds Assurance Reasonable The audit has identified that there was appropriate supporting documentation for the sample of council tax refunds tested. Senior officers attend a credit balance working group to discuss strategies to minimise credit balances and enable refunds. An issue was identified in relation to the input of some refunds to demonstrate adequate segregation of duties., Main Financial Systems- Key Controls Assurance Limited The audit identified that satisfactory controls are in place for system documentation and budget monitoring across the main financial systems. Some control weaknesses were identified in relation to segregation of duties and in relation to reconciliation of feeder systems. In addition there was a substantial backlog of unresolved Accounts Receivable transactions in the ERP system, with systemic workflow and error-handling issues which required management attention. Employability Partnerships Assurance Substantial The audit has identified that satisfactory arrangements are in place for Employability Partnerships operating within the Council. Page 42 of 238
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Appendix 1 4 PUBLIC Petty Cash Assurance Reasonable Whilst there are some establishments that would continue to require petty cash imprests, we identified some other imprests that could be closed as they have not been used for some time and others could be decreased as their use seems to have declined. Corporate Governance Framework Governance Substantial The adequacy and effectiveness of the revised Local Code of Corporate Governance was reviewed and evidence was available to demonstrate that the Council complies with the this code. 2. Assignments Completed and Internal Audit Report in Draft Audit Engagement Risk Area Assurance Level School Transport Assurance Reasonable Programme Management Assurance Reasonable Security of Paper Documentation Assurance Reasonable Assurance Level Substantial Assurance • There is a sound system of internal control designed to achieve the objectives of the area being reviewed. • The control processes tested are being consistently applied. Reasonable Assurance • The internal control processes are generally satisfactory with some areas of weakness being identified that could put some objectives of the area being reviewed at risk • There is evidence that the level of non-compliance with some of the control processes may put some of the objectives of the area being reviewed at risk. Limited Assurance • Weaknesses in the system of internal controls are such as to put the objectives of the area being reviewed at risk. • The level of non-compliance puts the objectives of the area being reviewed at risk. No Assurance • Control processes are generally weak with significant risk to the achievement of the objectives of the area being reviewed. • Significant non-compliance with control processes leaves the processes/systems open to error or abuse. Page 43 of 238
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Appendix 1 5 PUBLIC Page 44 of 238
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PUBLIC ___________________________________________________________________ To: Audit, Risk and Scrutiny Board On: 18 May 2026 ___________________________________________________________________ Report by: Director of Finance and Resources ___________________________________________________________________ Heading: Unaudited Annual Governance Statement 2025 - 2026 ___________________________________________________________________ 1. Summary 1.1 The Local Authority Accounting Regulations require that an Annual Governance Statement is prepared and included in the Annual Accounts for the council. The Annual Governance Statement should be prepared in accordance with the CIPFA / Solace framework and addendum “Delivering good governance in Local Government”. 1.2 The Annual Governance Statement for 2025-26 is attached and has been prepared in accordance with the CIPFA / Solace framework and addendum “Delivering good governance in Local Government”. taking account of the Internal Audit Annual Report and Director’s evaluation of the operation of the governance arrangements within each service area. 1.3 The Governance Statement is subject to statutory audit by the Council’s External Auditors as part of their review of the annual accounts. ___________________________________________________________________ 2. Recommendations 2.1 Members are invited to note the Annual Governance Statement which will be included in the Unaudited Accounts for 2025/26 ___________________________________________________________________ Item 4 Page 45 of 238
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PUBLIC Implications of the Report 1. Financial - None 2. HR & Organisational Development - None 3. Community Planning – The application of sound governance arrangements supports the Council to deliver on its key objectives and priorities. 4. Legal - subject to approval by Council, the Accounts will be released for audit by the statutory deadline of 30 June 2026. 5. Property/Assets - None 6. Information Technology - None 7. Equality & Human Rights - None 8. Health & Safety – None 9. Procurement - None 10. Risk – Specific risks identified from the Chief Auditor’s Annual Report and the assessments of service Directors are disclosed in the statement. 11. Privacy Impact – None 12. COSLA Implications – None 13. Climate Risk – None 14. Children’s Rights - None ________________________________________________________________ Author: Karen Campbell, Chief Auditor Page 46 of 238
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1 PUBLIC Annual Governance Statement -2025/26 Scope of responsibility Renfrewshire Council is responsible for ensuring that its business is conducted in accordance with the law and proper standards, and that public money is safeguarded, properly accounted for, and used economically, efficiently and effectively. The Council also has a statutory duty to make arrangements to secure best value under the Local Government in Scotland Act 2003. In discharging this overall responsibility, the Council’s members and the corporate management team are responsible for putting in place proper arrangements for its affairs and facilitating the effective exercise of its functions, which includes arrangements for the management of risk. The Council has approved and adopted a Local Code of Corporate Governance, which is consistent with the principles of the Chartered Institute of Public Finance and Accountancy (CIPFA) and the Society of Local Authority Chief Executives (SOLACE) framework and addendum, Delivering Good Governance in Local Government. A copy of the Local Code is available on our website Local Code of Corporate Governance - Renfrewshire Website. This statement explains how Renfrewshire Council has complied with the Local Code and also meets the Code of Practice on Local Authority Accounting in the UK, which details the requirements for an annual Governance Statement. The purpose of the governance framework The governance framework comprises the systems and processes, and culture and values, by which the Council is directed and controlled and through which it accounts to, engages with and leads the community. It enables the Council to monitor the achievement of its strategic objectives set out in the Council plan. The system of internal control is a significant part of that framework and is designed to manage risk to a reasonable level. Internal control cannot eliminate all risk of failure to achieve policies, aims and objectives and can therefore only provide reasonable and not absolute assurance of effectiveness. The system of internal control is based on an ongoing process designed to identify and prioritise the risks to the achievement of the Council’s policies aims and objectives, to evaluate the likelihood of those risks being realised and the impact should they be realised, and to manage them efficiently, effectively and economically. The governance framework The main features of our governance arrangements are described in the Local Code but are summarised below: Corporate Governance • The Council operates within an established governance framework which incorporates a scheme of delegated functions, financial regulations, standing orders relating to contracts and procedural standing orders. These elements of the framework are kept under regular review by the Council. • The Council facilitates policy and decision making through a policy board structure. • Clear and independent governance arrangements are in place with One Ren and the Renfrewshire Health and Social Care Partnership with oversight from the Head of Policy and Partnerships and the Head of Corporate Governance Page 47 of 238
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2 PUBLIC respectively and the Council’s Leadership Board. In terms of One Ren specifically, the Head of Policy and Partnerships and Head of Finance and Procurement also sit on the One Ren board as Council appointed observers. A review of services commissioned by the Council from One Ren is ongoing, and as part of this process all related service and operational agreements are subject to review. • Seven Local Partnerships are in operation and have identified local priorities. Decision making including that relating to relevant grants is delegated to each Local Partnership through a Lead Officer appointed by the Council, through the Chief Executive. Strategic Policy and Planning • The overarching strategic priorities and vision of the Council are set out in the Council Plan 2022-2027, which was refreshed in 2024 to make sure our priorities were clear and focused and to reflect how quickly the context was changing. The Council Plan is aligned to the Renfrewshire Community Plan 2017-2027 and sets out 5 strategic outcomes that the organisation will work to achieve over a 5-year period with specific priorities relating to tackling inequality, promoting economic and cultural regeneration, attainment and sustainability. These strategic outcomes are underpinned by a cross-cutting theme of Improving outcomes for children and families. • Renfrewshire’s Community Plan (which also acts as Renfrewshire’s Local Outcome Improvement Plan as required by the Community Empowerment (Scotland) Act 2015) details how the Council and its community planning partners will work together to achieve the key priorities identified for Renfrewshire. A mid- term review of the Community Plan was also undertaken in 2022 in tandem with the development of the new Council Plan, which identified three key areas of focus which would be progressed by partners. • Work has recently commenced on the refresh of both plans, with a view to these being finalised by September 2027. Service Delivery and Performance Management • Services can demonstrate how their own activities link to the Council’s vision and priorities through their service improvement plans. Performance management and monitoring of service delivery is reported through policy boards regularly including six monthly updates to the Leadership Board on progress against the implementation of the Council Plan alongside six-monthly updates to policy boards on the service improvement plans. Operational reports are also provided to relevant policy boards by different services. • The Council has developed a performance management framework and uses the Pentana Portal to co-ordinate and host all performance information. • A Performance Board was established in 2025 and chaired by the Director of Environment, Housing and Infrastructure. This is an officer group with all services represented and it’s focus is to drive improvements in performance corporately and across Council services. Service areas can be referred for a ‘deep dive’ exercise providing access to peer support and other resources to improve performance; referrals may be from the teams themselves or from senior leadership. • Regarding Performance Monitoring, the Council Plan scorecard is considered alongside other performance information each quarter by the Performance Board (established in 2025) and areas requiring additional scrutiny can be referred up to the Corporate Management Team (CMT). The CMT has access to the Pentana portal which is updated quarterly and shows performance against all Council Plan indicators and followed up with an in-depth look at Page 48 of 238
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3 PUBLIC performance in one service particular area of interest at regular intervals. Performance scrutiny sessions between the Chief Executive and Directorate teams are undertaken, typically twice a year. • An annual report on the Local Government Benchmarking Framework, which includes data for over 100 indicators for all 32 local authorities, is provided to the Audit, Risk and Scrutiny Board each year. This will increase to 6 monthly in accordance with the 2025/26 Statutory Performance Direction. • The Council makes a range of performance information available on its website, including the publication of its public performance report " How are we doing?", in line with statutory requirement. • A revised Business Continuity Policy is in operation and services have business continuity plans in place. Elected Members and Employees • The Council has adopted a code of conduct for its employees which is currently under review as part of the Council’s People Strategy implementation. A revised code is expected to be presented to Members for approval in the autumn 2026. Elected members adhere to the nationally prescribed Code of Conduct for Members. In addition, the Council has in place a protocol for Relationships between Political Groups, Elected Members and Officers. • Comprehensive arrangements are in place to ensure members and officers are supported by appropriate training and development, including a range of mandatory training which all staff undertake. • Registers of interests for elected members and senior officers are maintained and published on the Council’s website. Risk Management • Renfrewshire Council has a well-established approach to risk management with many positive features. During 2025/2026 the council has been progressing the recommendations from an external review undertaken the previous year. Of note, an updated Risk Matters (combined risk policy and strategy), has been prepared and approved by the Audit, Risk and Scrutiny Board in May 2026. Additionally, during 2025/2026, the risk and insurance function moved out of Internal Audit Services and is now under the leadership of the Head of Business Services, Risk and Safety. • Risks continue to be reported 6 monthly to the Audit, Risk and Scrutiny Board and a Risk Management Annual Report is also provided to Board in respect of corporate risk management arrangements. Online and in-person risk management courses continue to be available to all staff. Our innovative approach for business-as-usual risks (BaURAM © Renfrewshire Council) has now completed 3 years of operation and continues to provide valuable insight to how specific risks are being managed in practice across all areas of the council. Information Governance • The Director of Finance and Resources is the Council’s Senior Information Risk Owner and information risk is monitored through the Information Management and Governance Group and its sub-groups, including the Information Security Group. The Managing Solicitor (DPO) is the statutory Data Protection Officer. Cyber Security and Counter Fraud • Cyber-attacks are growing in both frequency and sophistication; with the evolving threat landscape being further influenced by geopolitical factors, which have increased the risk of cyber-attacks against UK public sector Page 49 of 238
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4 PUBLIC organisations. While no system or internal control can offer absolute protection, the Council has implemented a comprehensive, multi-layered set of cyber security controls. These controls are subject to annual testing to ensure alignment with current government standards and best practices. The Council adheres to recognised industry and public sector cyber security standards, including those set by the Public Sector Network (PSN), the National Cyber Security Centre (NCSC), the Scottish Government Public Sector Cyber Resilience Framework, and the Payment Card Industry Data Security Standards (PCI DSS). The O365 security and compliance toolset provides a wide range of protection against cyber-attacks including identity theft and phishing. The Council holds a current Certificate of Compliance for PSN standards. ICT network and digital services are continuously monitored for threats, with ongoing vulnerability assessments conducted every 2 weeks in partnership with our external cyber security provider. All activity is overseen by the Security & Compliance Team, led by a Security & Compliance Manager (Cyber) holding both CISSP and CISM certifications. Security events and alerts are monitored 24/7 by our cyber security partner, who are authorised to take immediate preventative action when necessary to protect systems and data and in addition the Council has a Cyber Incident Response Team (CIRT) contract in place, providing access to specialist external expertise in the event of a cyber incident. This includes support for incident triage, containment and eradication, digital forensics, threat intelligence, and recovery ensuring that, alongside internal capabilities, the Council can respond effectively to incidents, minimise disruption to services, and meet regulatory and reporting obligation. The Council complies with the CIPFA Code of Practice on Managing the Risk of Fraud and Corruption and the Council’s arrangements for fraud prevention, detection and investigation are managed through the corporate counter fraud service. The Council’s Counter Fraud Policy was updated in November 2024. • The Council’s approach to ‘whistleblowing’ is outlined in the whistleblowing policy which was revised in April 2026 and approved by the Finance, Resources and Customer Services Policy Board to reflect the disclosure protections being brought in as part of the Employment Rights Act 2025 reforms. A session on the policy was delivered to the Council’s senior manager forum in early 2026 to promote awareness and understanding. This governance framework has been in place at Renfrewshire Council for the year ended 31 March 2026. The system of internal financial control The system of internal financial control is based on a framework of regular management information, financial regulations, administrative procedures (including segregation of duties), management and supervision, and a system of delegation and accountability. Development and maintenance of the system is undertaken by managers within the Council. The system includes: • Guidance on financial management supported by comprehensive financial regulations and codes; • Comprehensive budgeting systems, and detailed guidance for budget holders; • Established finance approval hierarchy within procurement and accounting systems; • Regular reviews of periodic and annual financial reports which indicate financial performance against forecasts; • Setting targets to measure financial and other performance; • Clearly defined capital expenditure guidelines; • As appropriate, formal project management principles; • The Chief Finance Officer is the Director of Finance and Resources who Page 50 of 238
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5 PUBLIC complies with the CIPFA Statement on the Role of The CFO in Public Services. The role and responsibilities of the Audit Committee and the Chief Auditor The role of the audit committee is under the remit of the Audit, Risk and Scrutiny Board which is chaired by an independent elected member; its role includes: • to approve the internal audit charter and annual internal audit plans; • to review internal and external audit reports and the main issues arising, including those relating to the annual accounts and seek assurance that action has been taken and make recommendations to the Council where appropriate; • to receive and consider the Chief Auditor’s annual report, summarising internal audit activity and the level of assurance this provides over the arrangements for internal control, risk management and governance within the Council; • to monitor the performance of internal audit; • to consider the annual review of the Local Code of Corporate Governance. The internal audit service operated in accordance with Global Internal Audit Standards in the UK Public Sector during 2025/26 and reports to the Audit, Risk and Scrutiny Board. Internal audit undertakes an annual programme of work, approved by the Board, based on a strategic risk assessment. The Council’s Chief Auditor provides an independent opinion on the adequacy and effectiveness of the governance framework, risk management and internal control. The Council conforms to the requirements of the CIPFA Statement on the Role of the Head of Internal Audit (2019). Members and officers of the Council are committed to the concept of sound governance and the effective delivery of Council services. The Audit, Risk and Scrutiny Board regularly self-assess against the CIPFA guidance, ‘Audit Committees: Practical Guidance for Local Authorities and Police’ and the latest assessment was undertaken in March 2026 to facilitate continuous improvement . The Board is compliant in all material respects, with some minor improvements required to further enhance this Board’s work. An action plan was drawn up and these improvements are being progressed. The result of each self-assessment is reported to Council. The Council’s Chief Auditor has responsibility to review independently and report to the Audit, Risk and Scrutiny Board annually, to provide assurance on the adequacy and effectiveness of the Local Code of Corporate Governance and the extent of compliance with it. The Audit, Risk and Scrutiny Board performs a scrutiny role in relation to the application of the Local Code of Corporate Governance and regularly monitors the performance of the Council’s internal audit service. Internal Audit reporting arrangements include communication of finalised audit engagements, monitoring the progress of agreed management actions and communication of any risk accepted by management which may be unacceptable to the Council. Review of effectiveness and continuous improvement Renfrewshire Council has responsibility for conducting, at least annually, a review of the effectiveness of its governance framework including the system of internal control. The review of effectiveness of the framework is informed by the work of the Corporate Management Team who have responsibility for the development and maintenance of the governance environment, the Chief Auditor’s annual report, and reports from the external auditors and other review agencies and inspectorates. Page 51 of 238
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6 PUBLIC The effectiveness of the governance framework and how the organisation manages its risks is reviewed annually by the Corporate Management Team, including the use of the business as usual risk assurance model, which is an annually updated self- assessment tool covering 12 key areas of governance, internal control and risk as follows: • Asset Management • Complaints, Comments and Claims • Financial Control and Governance • Health and Safety, and managing adverse events • Information Handling • Organisational Resilience • Partnership Management • People, Wellbeing and Development • Programme Management • Service Performance • Community and Public Safety This self-assessment indicated the governance framework is being complied with in all material respects. The 2025/26 outturn compares favourably with 2024/25, with only one limited assurance score in the Information Handling module compared to six limited assurances over six modules. In addition, the review of the effectiveness of the governance arrangements and the systems of internal control within the group entities places reliance upon the individual bodies’ management assurances in relation to the soundness of their systems of internal control. The Council’s approach to continuous improvement has a number of strands. Our Council Plan and Service Improvement Planning processes drive much of this and allow for elected member scrutiny of improvement activity. Services also undertake improvement work linked to their core duties and to statutory requirements. Registered services in education, housing, social work and social care regularly undertake self- assessment activity as part of their regulatory framework and inspection process. Services within Environment, Housing and Infrastructure maintain their ISO 9001 accreditation as one means of demonstrating quality. A Transformation Board (officer group) has been established to provide strategic oversight of the Reshaping Renfrewshire programme. Chaired by the Director of Finance and Resources, this group has a membership of senior officers across the Council and reviews the progress of all major projects and programmes across the organisation, explores and manage interdependencies, shares learning and supports the management and prioritisation of resources across the programme. The Council continues to recognise the need to exercise strong financial management arrangements to manage the financial pressures common to all local authorities and it has robust financial control and financial planning processes in place. The CIPFA Financial Management (FM) Code was first adopted by the Council in June 2021, and the resulting action plan contained 59 improvement actions. There are currently 8 outstanding actions still in progress, most of a longer-term nature, with target dates up to December 2026. Work to refresh the initial engagement will be undertaken by the end of 2026/27 to ensure that improvement work continues to be focused, relevant and effective. The Council continues to manage a number of very significant issues and is operating within a context of new and emerging challenges which require the Council to respond Page 52 of 238
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7 PUBLIC very flexibly to the changing needs of local businesses, communities and citizens. These factors include: • Ongoing economic and geopolitical uncertainty and volatility, which has significantly increased costs and impacted supply chains utilised by the Council and its partners. The linked cost of living crisis has also required the Council to respond in new ways with partners to meet the needs of those most vulnerable across Renfrewshire through our Fairer Renfrewshire Programme and Action Plan. This remains under regular review, most recently to consider the impacts of the conflict in the middle east in terms of local household income as well as in relation to the Council and its expenditure. • Inflationary cost pressures, including those linked to pay, continue to significantly impact the Council’s financial position. The Council continues to progress its long-term change and transformation programme which will drive a range of service improvements and financial savings across the organisation over both the short and medium term. • Demand pressures on Council services continue to be experienced particularly in relation to areas such as housing and homeless services and the provision of support through, for example, the Scottish Welfare Fund. • New and emerging policy developments at a Scottish and UK government level, including in relation to employment legislation, immigration, education provision including reduced class contact time and the public service reform agenda in Scotland, particularly in relation to health and social care and education. • Responding to the changing needs of our local population, particularly in relation to migration and asylum, support for refugee resettlement and overall population growth which is projected to continue into the longer term • Continuing to embed new ways of working across all aspects of our service delivery. This includes building on new working practices following the pandemic through hybrid and flexible working opportunities, as well as embracing the opportunities that can be realised through new advances such as AI. • Progressing the next phase of the Council’s transformation journey – Reshaping Renfrewshire which will focus on improving outcomes for local communities and residents, whilst addressing the ongoing financial challenges facing the Council over the medium term. The programme also has a strong focus on delivering against key corporate priorities such as place shaping – focusing on investment in infrastructure such as housing and our learning estate. • Building trust and engagement mechanisms with local stakeholders is a particular priority for the Council strategically and at a service level. Building on our consultation and engagement strategy and the results from our resident research, a strong commitment has been made to strengthening the Council’s approach to listening and engaging authentically with citizens and communities. It is recognised that trust in public sector authorities is reducing, and the Council will need to respond positively to address this, including by tackling issues such as mis/dis/mal information. • Regardless of the Council’s technical preparedness for a cyber attack, the threat remains acute and present, as evidenced by successful attacks on other public sector organisations, with the risk of significant impact on council operations. Audit Scotland introduced a new approach to auditing Best Value in local government which commenced in 2023 as part of the next 5-year Best Value Audit programme. This approach involves thematic areas of focus each year which will be considered for all local Page 53 of 238
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8 PUBLIC authorities within the same snapshot in time rather than the previous rolling programme of deep dive audits which inspect each local authority across a five-year programme. These reviews have included leadership and governance, workforce innovation and transformation. The thematic review in 2026 will consider asset management. The Council has received positive reports in relation to each of the thematic reviews which have each been presented to the Audit Risk and Scrutiny Board by the Council’s external auditors, Azets. Following a report to the Accounts Commission in 2024 in relation to Dargavel Primary School and the related s102 process, the Council was notified that further updates in relation to the s102 report would be incorporated within wider best value audit activity planned for Renfrewshire Council, which would be accelerated to early 2025. The Best Value Audit process was undertaken during 2025, with findings being reported in May 2025 by the Accounts Commission. Overall the report was very positive with it being noted that : ‘Renfrewshire Council has a strong commitment to improving, including creating a positive culture, supporting its staff to develop as leaders, and focusing on engaging with residents. It must now talk to them about tough spending decisions that lie ahead.’ The 2024/25 Action Plan from the separate self-assessment against the CIPFA guidance for effective Audit Committees which was undertaken with the members of the Audit, Risk and Scrutiny Board has now been implemented and the agreed actions are currently being progressed. The external auditors, Azets, provided an unqualified audit opinion on the 2024/25 annual accounts and concluded in their annual audit report that the vision, leadership and governance arrangements were effective and appropriate. Regular reviews of the Council’s governance arrangements are undertaken by internal audit. The programme of work undertaken by internal audit during 2025/26 identified three occasions where a limited assurance level was given in relation to the internal control, risk management and governance objectives for the specific areas of each audit review. All were specific to individual service areas and although these areas require to be addressed there is no significant impact on the Council’s overall system of internal control and action plans are in place to address the risk identified. In addition, internal audit conducted two investigative reviews of grant funding given to community organisations and these identified that the Council governance arrangements for grants were unsatisfactory and the Council’s grant conditions required to be reviewed. This is being progressed by Senior Management. Internal audit undertakes an annual exercise to ensure that recommendations arising from internal audit engagements have been implemented by service management and the results are reported to the Audit, Risk and Scrutiny Board. This work highlighted that 85% of recommendations were implemented by the due date, 14% had passed their original due date and revised implementation dates have now been set and 1% were superseded. Of the 33 recommendations followed up that were deemed to be critical, 27 have been fully implemented and 6 has been partially implemented. Revised implementation dates have been agreed for each of the partially implemented recommendations. It is our view that the Council has in place a sound framework for governance, risk management and internal control and that appropriate mechanisms are in place to identify any areas of weakness. This is corroborated by an Annual Report incorporating Page 54 of 238
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9 PUBLIC the Annual Assurance Statement prepared by the Council’s Chief Auditor stating that subject to management addressing the critical and important recommendations made and the limited assurance report findings, it is considered that reasonable assurance can be placed upon the adequacy and effectiveness of the Council’s internal control, risk management and governance arrangements. Forward look on Governance Three main developments have been identified which are likely to further strengthen governance arrangements in the forthcoming year. • At the Leadership Board on 29 April 2026, it was agreed that the Council will progress the AI Transformation Programme 2026 -2030 Business Case. As part of that process various elements of governance and Elected Member oversight were agreed. This included the creation of three specific officer groups each dealing with specific matters arising from the project. The AI Strategic Programme Officer Board (chaired by the Chief Executive) will provide the overall strategic direction and oversight of the project, with key responsibilities including, approving programme priorities, ensuring alignment with corporate and service strategies, monitoring delivery progress, managing financial oversight and accountability, and reviewing risks and mitigation plans. The AI Programme Delivery Team (chaired by the Programme Lead) will coordinate day-to-day activity, working closely with services to plan, test, deploy and optimise AI solutions, with key responsibilities including coordinating technical delivery, managing sprint cycles and deployment plans, ensuring compliance with governance decisions, supporting services with implementation activities, and monitoring early impact and usage data. The Ethics and Assurance Board (chaired by the Head of Corporate Governance) will ensure responsible AI deployment with key responsibilities including reviewing Data Protection Impact Assessments, ensuring GDPR compliance, upholding ethical AI principles, monitoring fairness, transparency and accountability, and ensuring human oversight in all critical decision-making processes. To ensure Elected Member oversight of the project it was agreed that regular updates on the AI Transformation Programme 2026 – 2030 will be brought to the Leadership Board at appropriate key junctures as the overall programme is progressed over the next 3+ years, and that a 6-monthly ‘AI Transparency Report’ will also be brought to the Leadership Board outlining AI tools used by the Council, the purpose and function of each system, any data-protection or equality assessments undertaken, changes since the previous report, and any identified risks, mitigations or recommendations for future deployment.” • Following on from the Internal Audit investigative reviews of grants, management acknowledged that the processes for awarding of grants throughout the Council to third party organisations were inconsistent and that the Council’s Conditions of Grant required updating. A governance review of grant processes is therefore planned to commence in 2026/27. • Reflecting the approach set out and reported through the Reshaping Renfrewshire Transformation and Change Programme to the Council’s Leadership Board in February 2026, evaluation findings from the leadership programme, alongside insights from the Cultural Assurance Model (CAM), are being used to inform a more targeted and risk-based approach to leadership Page 55 of 238
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10 PUBLIC development for line managers and senior officers across the Council. This represents a move away from time-limited development programmes towards a more sustained focus on leadership capability as an enabler of effective governance and assurance. Leadership development activity will prioritise the behaviours and capabilities that evidence shows have the greatest impact on performance, assurance, and team climate. As part of this next phase, a new managers’ induction module will be introduced to provide a consistent foundation for colleagues taking on management responsibilities within the Council. The module will support new starters to understand their role in managing performance, risk, governance and assurance from the outset, while existing managers will also be encouraged to complete it to reinforce core expectations. This approach recognises transition into management as a point of heightened organisational risk and supports more consistent managerial accountability and assurance across services. In parallel, work is underway to design a dedicated development offer for newly appointed Chief Officers, whether recruited internally or externally. This programme will provide structured, assessment-informed development alongside coaching and mentoring, supporting effective transition into role, early establishment of leadership authority, and understanding of the Council’s organisational, governance and cultural context. The intention is to launch the programme in autumn 2026 as part of a more coherent, end-to-end leadership development pathway that supports succession planning, long-term organisational resilience, and strengthened corporate governance. Work, planning for the next local government elections and the new council in 2027, has commenced throughout the Council and a highly experienced group of staff will lead and deliver workstreams that support electoral event with integrity. In addition, our external auditors Azets will undertake planned annual best value audit activity in Summer 2026, with a key focus on the Council’s activities in relation to Fairness and Inequality. Any related findings will be reported as per the standard process through the Annual Audit report in September 2026. Action Plan Following consideration of the review of adequacy and effectiveness the following action plan has been agreed to ensure continual improvement of the Council’s governance arrangements. Agreed action Responsible person Date Undertake review of Council’s conditions of grant and produce updated internal guidance on grants management processes Head of Policy and Partnerships December 2027 Implement Actions arising from the Audit, Risk and Scrutiny Board Member’s self- assessment which are detailed in the ARSB Annual Report, reported to Council in May 2026. Head of Corporate Governance/Chief Auditor March 2027 Update on Previous Action Plans The agreed actions will be subject to review to identify the progress being made in implementing these actions. Page 56 of 238
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11 PUBLIC 2024/25 Action Plan Agreed action Progress Update Responsible person Date Implement recommendations from Best Value Reports, including the follow up report on the council’s approach to community engagement and culture change All recommendations are incorporated as actions within the Council’s agreed Corporate Improvement Plan. Updates on progress are reported on a 6 monthly basis to Leadership Board. The last update was provided in February 2026 and noted the majority of actions were now complete with a small number of longer term actions being implemented on an ongoing basis, but within agreed deadlines. Chief Executive & Director of Finance and Resources Complete Implement the new Statutory Performance Information Direction in line with statutory timescales All requirements relating to the new SPI Direction have been fully implemented – this includes amendments to our public performance report and increased frequency of reporting of Local Government Benchmarking data to Audit Risk and Scrutiny Board. Head of Policy and Partnerships Complete Address the improvement action arising from the independent review of the Council’s Risk Management Arrangements All agreed recommendations are being taken forward and are incorporated into the Strategic Risk Management Development Plan. The progress of this plan is monitored over the life cycle of the Risk Management Policy and progress is reported as part of the Annual Report. Director of Finance and Resources Complete 2023/24 Action Plan Agreed action Progress Update Responsible person Date Implement improvement plan arising from the Corporate Self- Assessment Exercise. With one exception , all of these actions have been completed. The development of a webpage on transformation is currently being progressed. Head of Policy and Partnerships September 2026 The recommendations Recommendations have been actioned, Director of Finance and Complete Page 57 of 238
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12 PUBLIC arising from the review of the corporate health and safety internal audit report, will be considered and an action plan developed for implementation. with one ongoing (the procurement and implementation of a H&S management system) which is progressing. Resources 2022/23 Action Plan All the agreed improvement actions are now complete. Executive Summary Assurance Subject to the above, and on the basis of the assurances provided, we consider the governance and internal control environment operating during 2025/26 provides reasonable and objective assurance that any significant risks impacting on the achievement of our principal objectives will be identified and actions taken to avoid or mitigate their impact. Systems are in place to continually review and improve the governance and internal control environment and action plans are in place to address identified areas for improvement. Page 58 of 238
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PUBLIC ___________________________________________________________________ To: Audit, Risk and Scrutiny Board On: 18 May 2026 ___________________________________________________________________ Report by: Director of Finance and Resources ___________________________________________________________________ Heading: Risk Report, May 2026 ___________________________________________________________________ 1. Summary 1.1 Each year the Board considers and approves the council’s risks. 1.2 This paper sets out the latest position in managing the council’s risks, on entering the new financial year. The appendices attached provide details of: 1: longer-term or imminent strategic risks 2: longer-term significant corporate risks 3: service risks 4: assurance levels for business-as-usual risks 1.3 This paper does not include specific programme or project risks as each programme board has established governance arrangements for the ongoing monitoring of such risks throughout the lifetime of the various projects. ________________________________________________________________________________ 2. Recommendations 2.1 It is recommended that the Board approves the report. 3. Background 3.1 The key areas of risk previously reported to the Audit, Risk & Scrutiny Board in November 2025 were: Strategic Risks: Very High Reducing inequalities High Migration and asylum related impacts High Global environmental sustainability and route to Net Zero High Strategic sustainable planning for people and assets Moderate Economy Corporate Risks: Very High Successful Cyber Attack Very High Partner financial sustainability High Asset management High Delivery of homeless duties High Financial Stability High Financial Sustainability High Increasing scrutiny/ info requests High Misinformation/ disinformation High Workforce planning, recruitment, and retention Moderate National Care Service Moderate Renfrew Bridge Item 5 Page 59 of 238
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PUBLIC 3.2 The strategic and corporate risk profile for the council in terms of its longer-term or imminent risks was: Evaluation: Low Moderate High Very High Total LT or Imm Strategic Risks: 00 01 03 01 05 LT or Imm Corporate Risks: 00 02 07 02 11 3.3 Service department risk profiles were as follows: Chief Executives Children’s Services Environment, Housing & Infrastructure Finance & Resources - - 6 - 7 - - - - 2 - 3 - 5 - 1 3.4 All risks were evaluated using the Council’s risk matrix; this involves multiplying the likelihood of a risk event occurring by its potential impact. Risks are then evaluated as either ‘low’ (green), ‘moderate’ (yellow), ‘high’ (amber) or ‘very high’ (red). 3.5 Turning to 2026/2027, as is our normal practice, we look to the annual Global Risk Report for risk context in terms of the immediate risk landscape, the next two year period and then ten year period. The standout theme of the report is uncertainty with a ‘darkening outlook.’ “As global risks continue to spiral in scale, interconnectivity and velocity, 2026 marks an age of competition. As cooperative mechanisms crumble, with governments retreating from multilateral frameworks, stability is under siege. A contested multipolar landscape is emerging where confrontation is replacing collaboration, and trust – the currency of cooperation – is losing its value.” The images below, taken from the report provide an overview of the current global risk landscape (figure 2, specifically the top 10 global risks and figure 3, risk ranked in severity both short and longer term). Share of Respondents Page 60 of 238
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PUBLIC While international instability does not feature in the council’s risk registers specifically, some potential impacts (for example cost of living pressures, pricing volatility) are captured within other risks. 3.6 Focusing on a national rather than global context, the council turns to the UK National Risk Register [2025] for further intelligence. In our review of risk data/ intelligence for the May Risk Report, it is noted that there has been no update to the 2025 edition of the National Risk Register. The NRR provides reasonable worst- case scenarios for ‘acute’ risks, described as discrete events requiring an emergency response. What the NRR does not do, is provide any sense of imminency or timeframe. 3.7 Focusing more on local matters, which include the West Community Risk Register (2024 edition), and indeed those risks for which we have more influence, in terms of our ability to control or mitigate, the Corporate Management Team has captured, assessed and reviewed what we believe to be the material risks going forward, in relation to delivery of the council plan and related services, both in terms of strategic and corporate risks. 3.8 Individually, service directors have captured, assessed and reviewed their service- specific risks. 3.9 This section of the report sets out the movement in risks from the November 2025 report to now. Page 61 of 238
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PUBLIC • Risks added/ **NEW** Strategic o SRR.26.03.04 - Learning Estate Programme – High The Learning Estate risk was previously included within the Strategic sustainable planning for people and assets risk (SRR.25.03.05). This risk is now captured on its own merits, given the inherent risk in the scale of the investment and the importance of delivering on this programme of work for our citizens. o SRR.26.03.05 – Housing Investment and Regeneration Programmes – High This risk is included in the service risk register as two separate risks (one about investment and the other about regeneration), and further detailed risks are captured and monitored via the project board/s. This risk is however being added to the strategic risk register to better reflect the strategic importance of delivering on this work for the benefit of our citizens. Corporate - nil Service o Education Reform - Moderate (Children’s Services) Education reform in Scotland refers to a programme of structural, curricular and assessment change led by the Scottish Government to improve outcomes for learners, strengthen accountability, and modernise how education is governed, inspected, and assessed across the system (from early years to senior secondary and post school learning). This programme is now gathering some momentum and so it is beneficial now to have an increased focus on related emerging risk. o DWP subsidy – High - (Finance & Resources) The migration of customers from Housing Benefit to Universal Credit makes housing benefit accuracy increasing challenging due to the decreased volume of claims, increased complexity of claims and overall reduction in HB expenditure - and this means that the council could be at much higher risk of being impacted financially through subsidy loss. • Risks remaining, where scoring has Ï / Ð Strategic o SRR26.01.01 Economy – this risk has increased Ï from moderate to high to reflect current geoeconomic pressures and uncertainties. Corporate o CRR.26.04.14 Information demands and deadlines - this risk has increased Ï from high to high (scoring up from 12 to 16), as we are experiencing the negative impact of Artificial Intelligence on volume, complexity and length of requests and the speed with which requesters and complainers are seeking reviews and appeals. Page 62 of 238
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PUBLIC Service - nil • Risks escalated from service/s to strategic or corporate o CRR.26.04.17 Administering Elections risk - escalated from Finance and Resources service risk register to corporate risk register. This risk has been monitored over the past couple of years via the Finance and Resources service risk register. Historically the risk has escalated back to the corporate risk register when electoral events are in the nearer future. The risk was escalated again in light of the Scottish Parliamentary Election in May 2026 and the forthcoming Local Government Elections in May 2027. That said however, the intention is to keep this risk on the corporate risk register going forward, recognising that we must always be prepared for any unplanned by- elections or “snap” elections. o CRR26.04.15 21-hours risk – reduction in teacher class contact time - escalated from Children’s Services service risk register to corporate risk register. This risk was captured in the Children’s Services risk register in the November 2025 report. It was noted that to deliver on the national commitment of a reduction in teacher class contact time from 22.5 hours to 21 hours, there would be significant financial implications and planning for a required an increase in teacher numbers. Although ‘service’ related in nature, the risk qualifies for escalation to the corporate risk register given the significant financial pressures. Although funding has been confirmed by the Scottish Government, it is part-funded (at the time of this report), and so additional funding will still need to be sought ensuring that delivery is sustainable and beneficial for both the education system and local authority. • Risks escalated from 'business as usual’ to strategic or corporate – nil • Risks removed or de-escalated to service Strategic o Sustainable planning for people and assets Noting that this risk is not so much ‘removed’ but rather, different elements of the risk are now being picked up in other existing risks. For example, the financial sustainability/ funding aspects of the Verity Agreement align to the financial sustainability risk, and the future proofing/ longer-term investment of assets aligns with the asset management and learning estate risks. Corporate o National Care Service This risk had been put on hold when the related bill failed to be passed in the Scottish Parliament. With no further development over the past year, the risk has now been removed. Page 63 of 238
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PUBLIC Service o Discontinuation of Shared Prosperity Fund (Chief Executives) This risk was about service, and staff impacts if the Fund were to cease without a replacement. While the fund has ceased, it has been replaced with Pride in Place funding and local growth funding administered via the City Region. o AMIDS – Investment Zone status (Chief Executives) This risk was about place shaping ambitions and impact to local economy if IZ status was not achieved, however IZ status has now been achieved. o Collections Management /Routing Software for Waste and Recycling Services (EHI Services) This risk was directly associated with the introduction of the waste route management system and the transition from paper based to digital routes. Although the system is now fully implemented, the service remains committed to improving service delivery and continues to closely monitor system performance to ensure any issues are identified and resolved promptly. o Recruitment and Retention in Technical Services (EHI Services) Noting that the risk is not so much removed but merged into the existing corporate risk for workforce planning, recruitment and retention. • Risks with material updates but no change to scores o SRR.26.02.02 Reducing inequalities – the title of this risk has been revised to “Tackling health, wellbeing and low-income inequalities” to make the scope of the risk clearer. o SRR.26.03.06 Global environmental sustainability and route to Net Zero – title of this risk has been revised to Climate change and transition to Net Zero since the latter was more action specific and reflective of what we are doing at a local level in Renfrewshire to tackle climate change directly through decarbonisation and transition actions. o CRR.26.04.10 Property Asset Management – officers have developed a Property Asset Management Strategy 2026 – 2030 to outline the strategy moving forward. This strategic document highlights the on-going work including a detailed lifecycle plan, condition surveys and work on repairs and maintenance across the portfolio. A new Strategic Facilities Manager (Asset Management and Hard FM) and Lead Facilities Manager – Development and Strategy (Assets) have been recruited to focus on Assets moving forward. On- going work in relation to CAMIS to improve the system continues. o CRR.26.04.14, Increased scrutiny burden/ information requests – this risk has been revised to “Information Demands and Deadlines.” The increased scrutiny burden element of the risk has receded following a positive Best Value report and the Council being recognised by APSE as Council of the Year. o CRR.26.04.16 Workforce planning, recruitment and retention – updated to reflect recruitment and retention difficulties across various housing-related services and to include the Technical Services risk that had been recorded in the EHI service risk register. Page 64 of 238
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PUBLIC • Risk-related actions running behind original timescales o CRR.26.04.10 Property Asset Management Some actions relating to the development of CAMIS (the Corporate Asset Management and Information System, are behind original planned timescales, however for reassurance the appointment of a new Lead Facilities Manager – Development and Strategy (Assets) will assist in driving this forward. o SRR.26.03.06 Climate change and transition to Net Zero The action to “explore the options around developing a carbon budget for the Council” is ongoing and so the original due date of 31 March 2026 will be extended. 3.10 Horizon scanning and other points of note There are a number of matters that the Corporate Management Team keep a watching brief on. This is particularly relevant for ‘known unknowns’ i.e. matters that we know could be of concern but are not yet tangible enough for an informed assessment of risk, or, risks where we will be called upon to respond to, but most likely at the direction of national government. These are captured below for information. a) Geopolitical context In keeping with views reflected in the global risk report, CMT continually monitor the geopolitical landscape as what has become clearer in recent months and years is how strategic decisions taken elsewhere globally can very quickly lead to local impacts being felt. As mentioned earlier in the covering paper, while international instability does not feature in the council’s risk registers specifically, some potential impacts (for example cost of living pressures, pricing volatility) are captured within other risks. b) Emerging duties and current uncertainty around implications In the previous report we advised that a developing area to be assessed was a new corporate offence of failure to prevent fraud (the Economic Crime and Corporate Transparency Act 2023 that came into force on 1 September 2025). An organisation is only criminally liable when the offence to commit fraud is for the benefit of the organisation and the organisation does not have adequate prevention measures in place. Since the council has a Corporate Fraud Policy stating we have zero tolerance of fraud, we have a Corporate Fraud Team, and a host of other fraud prevention measures, we no longer see this as something that needs to be reflected under the horizon scanning section of this report. Separately, work continues in relation to ascertaining consumer duty compliance under provisions set out in the Consumer Scotland Act 2020. c) Public health matters A watching brief is kept in relation to the potential for a further pandemic. Additionally, there is recognition of the potential for animal-related public health incidents which include diseases such as avian flu, swine flu etc. The council would take guidance from the Department for Environment, Food & Rural Affairs (DEFRA), on such matters. Page 65 of 238
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PUBLIC 3.11 With 3.5 - 3.10 in mind, the strategic and corporate risk profile is now as follows: Evaluation: Low Moderate High Very High Total LT or Imm Strategic Risks: 00 00 06 01 07 LT or Imm Corporate Risks: 00 02 07 02 11 00 02 13 03 18 3.12 The service department risk profiles are now as follows: Chief Executives Children’s Services Environment, Housing & Infrastructure Finance & Resources - - 5 - 8 - 1 - - - - 4 3 - - 3.13 Appendix 1 provides the detail for 07 longer-term or imminent strategic risks. Appendix 2 provides the detail for 11 longer-term or imminent corporate risks. Appendix 3 provides the detail for 21 longer-term or imminent service risks. Appendix 4 provides the assurance levels (to date) for business-as-usual risks. 3.14 The strategic and corporate risks remain aligned with the council plan themes that were approved in 2022. Strategic Risks: Very High Tackling health, wellbeing and low-income inequalities High Economy High Climate Change and transition to Net Zero High Housing Investment & Regen. Programmes High Learning Estate Programme High Migration and asylum related impacts High Misinformation/ disinformation Corporate Risks: Very High Successful Cyber Attack Very High Partner financial sustainability High Property Asset management High Delivery of homeless duties High Financial stability High Financial sustainability High Information demands & deadlines High The 21-hours commitment High Workforce planning, recruitment, and retention Moderate Administering elections Moderate Renfrew Bridge Page 66 of 238
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PUBLIC _________________________________________________ Implications of the Report 1. Financial Recurring costs associated with the measures in place for each risk are considered proportionate to the level of risk, and new planned actions are also considered to be cost effective. The financial requirements to support the risks should be met within the budget of each relevant risk owner, nevertheless, any unplanned and unbudgeted cost pressures that arise in relation to any of the risks identified will be subject to review in consultation with the Director of Finance and Resources. 2. HR & Organisational Development – not relevant to report recommendations 3. Community/Council Planning – effective risk management supports the delivery of all community/ council plan outcomes 4. Legal – not relevant to report recommendations 5. Property/Assets – not relevant to report recommendations 6. Information Technology – not relevant to report recommendations 7. Equality & Human Rights – not relevant to report recommendations 8. Health & Safety – not relevant to report recommendations 9. Procurement – not relevant to report recommendations 10. Risk – as per the subject matter of this report 11. Privacy Impact – not relevant to report recommendations 12. Climate Risk – not relevant to report recommendations 13. Children’s Rights – This report does not present a new policy, function, or strategy, nor a substantive change to an existing policy, function or strategy which will have an impact on children’s rights. The report itself is therefore largely neural on children. However, management of certain risks described in the report support a number of the Articles contained within the United Nations Convention on the Rights of the Child (Incorporation) (Scotland) Act 2024. For example, managing the risk relating to ‘Community and Public Safety’ supports Articles: a. 19 – protection from violence b. 34 – protection from sexual abuse c. 35 – protection from sale and trafficking d. 36 – protection from exploitation 14. Cosla Policy Position – not relevant to report recommendations _________________________________________________________ Author: Karen Locke, Strategic Risk & Insurance Services Manager, 21/04/2026 Email: riskmanagement@renfrewshire.gov.uk Page 67 of 238
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9 | Page PUBLIC Appendix 1: Strategic Risks, longer-term or imminent • ECONOMY – Building an inclusive, green and resilient economy (matching people, skills and opportunities) Context Risk Detail Ref, Title, and Narrative: Risk Owner/s: Cause/ Source SRR.26.01.01 Economy Renfrewshire’s economy faces challenges such as growing the economically active working age population; more closely aligning the employability and skills provision with the needs of local employers; and achieving a strong and inclusive economy. Head of Economy and Development; Head of Finance and Procurement; Insufficient support for economic growth, combined with current geo-economic pressures. Category: (Picklist) Event Finance and Economy Reduction in employment opportunities, construction and growth initiatives. Key RISK indicators: (metrics linked to cause/ effects) Effect (Council and/ or Community Plan) National and Renfrewshire data Data on standard of living vs cost of living, GDP, Unemployment. Negative impact on businesses, residents and public services. Controls, Analysis and Evaluation Current Controls Key CONTROL Indicators Likelihood (of EVENT) Impact (of EFFECT) Evaluation 04 03 12 [High] Effectiveness (Assurance) Sub/Reas/Limited Who What and Why Freq. Head of Economy and Development Identifying and developing opportunities to support Scotland and the local economy (e.g. capital investment programmes and local business seeking to export to new markets). Ongoing Development of an upǦtoǦdate investment proposition that clearly positions and promotes Renfrewshire as a location to invest and grow a business. To be confirmed Economic Development Manager Developing skills interventions to address labour market shortages and the risks of future unemployment (for those in work, particularly those in low-paid employment, and parents). Ongoing Number of people getting support through Renfrewshire Council Employability Services. To be confirmed Procurement Manager; Economic Development Manager Increasing the level and % of procurement spend with local businesses. Ongoing Ensuring council services adopt community wealth building practises and include local businesses in the ITT. Supporting local businesses to bid for council contracts. To be confirmed Page 68 of 238
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10 | Page PUBLIC Economic Development Manager Supporting local businesses to become more carbon neutral Ongoing Number of local businesses undertaking carbon baseline assessments and / or securing Net Zero growth grants from Renfrewshire Council Business Grants To be confirmed Chief Planning Officer Monitoring the supply and take-up of land readily available for employment/ business uses in Renfrewshire Ongoing Annual publication of land supply audit by Council [monitor trends / change in volume] To be confirmed Head of Economy and Development Monitoring the occupation of the proposed AMIDS Tax Site Ongoing Number of new businesses locating in AMIDS Netherton Farm site per annum [floorspace and job creation] To be confirmed Economic Development Manager Growing the working age economically active population: Continuing to support local unemployed people into work through the delivery of targeted support through the Council’s employability programme. Ongoing Number of people getting support through Renfrewshire Council Employability Services. Number of unemployed/ low waged people moving into paid employment through Renfrewshire Council Employability Programme To be confirmed Head of Economy and Development Continuing to progress core actions to support local and regional economic growth. Ongoing Existence of an approved economic development / regeneration strategy and associated action plan explicitly referencing support to: • capital investment • local supply chain • business growth To be confirmed Regeneration and Place Manager Collaborating with partners to transform our key centres and progress the actions outlined in our town centre strategies/visions Ongoing Periodic production of town centre strategies and vision documents for Renfrewshire’s towns. To be confirmed Response Terminate Tolerate Treat* See Action Log Below Transfer Take տ տ ց տ տ Action (SMART – Specific, Measurable, Achievable, Realistic, Timebound) Action Due Progress Monitoring Key Page 69 of 238
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11 | Page PUBLIC Action code Responsible Officer/s Evidence of completion Achieved On target Slippage- recoverable Unlikely to achieve 03/26 06/26 09/26 12/26 03/27 06/27 09/27 12/27 03/28 SRR26.01 .01a Develop a Community Wealth Building Plan for Renfrewshire Economic Development Manager 30 Oct 2026 Community Wealth Building Plan approved SRR26.01 .01b Ensure there is sufficient employment land allocated in adopted Local Development Plan Chief Planning Officer 1 Dec 2028 LDP adopted with sufficient employment land SRR26.01 .01c Complete the Tech Terrace development and attract the first large occupier. AMIDS JV (Buccleuch and RenfCo) 1 Dec 2028 Tech Terrace operational Page 70 of 238
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12 | Page PUBLIC • PLACE - working together to enhance wellbeing across communities • FAIR - nurturing bright, happy and healthy futures for all Context Risk Detail Ref, Title, and Narrative: Risk Owner/s: Cause/ Source SRR.26.02.02 Tackling health, wellbeing and low-income inequalities This covers health and wellbeing challenges, welfare reform impacts, barriers to employment, and poverty – particularly the ongoing cost of living crisis. In response, the Council has developed a Fairer Renfrewshire programme. Chief Executive/ delegation to: Head of Policy and Partnerships Persistent inequality driven by poverty, the disproportionate impact of the cost-of-living crisis on low-income households, and ongoing changes to welfare reforms. Category: (Picklist) Event Social and Community Worsening social and economic outcomes for vulnerable and low- income households. Key RISK indicators: (metrics linked to cause/ effects) Effect (Council and/ or Community Plan) e.g. Health inequalities – for example, healthy life expectancy gap Poverty rates including % of children living in poverty Various metrics tracked through Cost of Living dashboard reported to Fairer Renfrewshire Sub Committee Increased demand for support services and reduced progress in reducing inequalities. Note - short-term impacts on households but also wider long-term consequences on attainment and health for people experiencing inequality through for example low income. Controls, Analysis and Evaluation Current Controls Key CONTROL Indicators Likelihood (of EVENT) Impact (of EFFECT) Evaluation 05 05 25 [V.High] Effectiveness (Assurance) Sub/Reas/Limited Who W hat and Why Freq. Connected Communities Manager Progressing the delivery of the Fairer Renfrewshire Action Plan, including supporting residents through the cost-of- living crisis Ongoing Income maximisation statistics Regular progress updates to Fairer Ren Officer Group and Fairer Ren sub; delivery of key programmes such as W inter Connections To be confirmed Head of Education Administering Pupil Equity Funding to improve outcomes for children affected by socioǦeconomic disadvantage Ongoing Reports to Education and Children’s Services Policy Board To be confirmed Connected Communities Manager Progressing a new workstream that will focus on advancing equality of opportunity and ensuring we have a robust and authentic organisational approach to implementing our duties (including UNCRC). Ongoing Progress against actions identified within Equality Outcomes Action Plan To be confirmed Page 71 of 238
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13 | Page PUBLIC Response Terminate Tolerate Treat* See Action Log Below Transfer Take տ տ ց տ տ Action (SMART – Specific, Measurable, Achievable, Realistic, Timebound) Action code Action Responsible Officer/s Due Evidence of completion Progress Monitoring Key Achieved On target Slippage- recoverable Unlikely to achieve 03/26 06/26 09/26 12/26 03/27 06/27 09/27 12/27 03/28 SRR.26.0 2.02a Develop Family Poverty Insight Partnership to better understand local child poverty data and intelligence, and most effective service response Connected Communities Manager April 2027 To be confirmed SRR.26.0 2.02b Design a new Connected Communities service model for the Council – implementing a new service structure and developing the corporate approach for the whole organisation Connected Communities Manager April 2027 To be confirmed Page 72 of 238
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14 | Page PUBLIC Context Risk Detail Ref, Title, and Narrative: Risk Owner/s: Cause/ Source SRR.26.02.03 Migration and Asylum-Related Service Pressures *Ongoing refugee resettlement, asylum dispersal, and inward migration continue *Asylum dispersal programme, support for Ukrainian displaced persons, statutory responsibilities for Unaccompanied Asylum-Seeking Children under the National Transfer Scheme, and Syrian/Afghan resettlement commitments. *Supporting resettlement through the New Scots approach. Head of Policy and Partnerships Head of Child Care and Criminal Justice Head of Housing Services The rapid scale and pace of asylum dispersal and refugee resettlement since 2022, exceeding previous local experience, combined with a constrained housing market, limited foster and residential care capacity, and heightened national discourse on migration. Category: Event Social and Community Increased and sustained pressure on housing and homelessness services, education, health and social care, and children’s social work Key RISK indicators: (metrics linked to cause/ effects) Effect (Council and/ or Community Plan) Taken from CAHS SIP 2026-29 • Average time from households presenting themselves as homeless to completion of duty (number of weeks) • Review operation and impact of ‘No.31 Well-being Hub’ Reduced service capacity and increased costs, challenges in meeting statutory duties— particularly for housing and children— and potential negative impacts on community integration, cohesion, and public confidence if pressures are not effectively managed. Controls, Analysis and Evaluation Current Controls Key CONTROL Indicators Likelihood (of EVENT) Impact (of EFFECT) Evaluation 04 04 16 [High] Effectiveness (Assurance) Sub/Reas/Limited Who What and Why Freq. Strategic Migration Group Reviewing and discussing developments across all migration and resettlement programmes Quarterly Quarterly reporting provides early visibility of migration pressures and agreed mitigating actions. (Work in progress) Head of Policy and Partnerships, Head of Child Care and Criminal Justice, Head of Housing Services Asylum Dispersal meetings are held every 8 weeks with senior Council officers and representatives from the UK Government Home Office and their agent Mears to ensure effective communication and collaboration between all relevant partners 8 weekly Regular information sharing enables forward planning and reduces unplanned or emergency dispersal impacts. (Work in progress) Head of Policy and Partnerships, Head of Child Care and Criminal Justice, Head of Housing Services Undertake liaison meetings with Migrant Help and other partner organisations such as Police Scotland and HSCP to ensure effective communication and collaboration between all relevant partners 8 weekly Coordinated partner engagement supports timely response to safeguarding, welfare and community safety issues. (Work in progress) Page 73 of 238
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15 | Page PUBLIC Renfrewshire Community Protection Chief Officer Group Receiving regular updates on migration and asylum issues and any emerging issues to ensure membership of the Chief Officer Group are fully informed. 8 weekly Senior officers maintain oversight of migrationǦrelated risks and escalate emerging issues appropriately. (Work in progress) Renfrewshire Community Protection Member Officer Group Receiving regular updates on migration and asylum issues and any emerging issues to ensure Elected Members and senior Council officials and partners are fully informed. 8 weekly Elected Members are kept informed of migration pressures, supporting informed leadership and decisionǦmaking. (Work in progress) Fairer Renfrewshire Officer’s Group Monitoring progress against New Scots/population changes and community cohesion actions contained in the Equalities Action Plan As required Monitoring of New Scots and equality actions identifies and addresses community cohesion risks. (Work in progress) Head of Policy and Partnerships Providing updates to the Leadership Board of the council. Between cycles, briefings are provided to Group Leaders by the Head of Policy and Partnerships and the Head of Housing As required Corporate leadership receives timely intelligence to inform strategic and resource decisions. (Work in progress) Response Terminate Tolerate Treat* See Action Log Below Transfer Take տ տ ց տ տ Action (SMART – Specific, Measurable, Achievable, Realistic, Timebound) Action code Action Responsible Officer/s Due Evidence of completion Progress Monitoring Key Achieved On target Slippage- recoverable Unlikely to achieve 03/26 06/26 09/26 12/26 03/27 06/27 09/27 12/27 03/28 SRR26.02 .03a Finalise strategic Needs Assessment in relation to New Scots Senior Policy Officer Sept 2026 Needs assessment completed Context Risk Detail Ref, Title, and Narrative: Risk Owner/s: Cause/ Source Page 74 of 238
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16 | Page PUBLIC SRR.26.02.04 Learning Estate Programme (Scale, Complexity and Investment Value) The Learning Estate Strategy is a high value capital programme involving numerous school refurbishments and/ or replacements. There is a risk that the scale and value of the Learning Estate investment programme, combined with delivery complexity, outstrip the Council’s financial, organisational and market capacity. Resulting in affordability challenges, delayed delivery and diminished strategic benefits. Director of Children’s Services (Shared accountability with Director of Finance & Resources and Director of Environment, Housing & Infrastructure) High levels of capital investment sensitive to construction inflation, interest rates, contractor capacity and market volatility. External dependencies such as Scottish Government funding, supply chain performance, planning and statutory approvals introduce additional complexity and uncertainty. Category: Event Programmes and Projects Inability to deliver the Learning Estate Strategy Key RISK indicators: (metrics linked to cause/ effects) Effect (Council and/ or Community Plan) Capital costs exceeding approved budgets, placing pressure on the wider Council Capital Plan and borrowing limits. Slippage to agreed delivery timescales, delaying educational and community benefits. Requirement to defer, rephase or reduce scope of projects, undermining strategic objectives. Adverse impact on stakeholder or partners confidence in programme delivery and governance. Reduced ability to progress other priority capital investments due to constrained financial capacity. Capital affordability pressure. Delays to delivery. Reduction in scope or quality of Learning Estate projects. Increased revenue impacts. Reputational damage. Controls, Analysis and Evaluation Current Controls Key CONTROL Indicators Likelihood (of EVENT) Impact (of EFFECT) Evaluation 03 05 15 [High] Effectiveness (Assurance) Sub/Reas/Limited Who What and Why Freq. Learning Estate Delivery Board Ensuring a phased delivery approach with clear affordability gateways and break points in order to manage cost and delivery risks and ensure the learning estate investment remains sustainable and strategically aligned. Monthly Project Status Reports, Programme and Project Plans, Risk and Actions Register Substantial Learning Estate Delivery Board Implementing robust programme governance, including Gateway reviews, escalation routes and Member oversight in order to provide clear accountability, transparent decision making, and appropriate Member assurance throughout the life of the programme Monthly Project Status Reports, Programme and Project Plans, Risk, Decisions and Actions Register Substantial Learning Estate Delivery Board Regularly reviewing capital affordability, borrowing assumptions and whole life cost impacts in order to ensure investment decisions remain aligned with organisational strategy and funding constraints. Monthly Formal governance and financial scrutiny Substantial Page 75 of 238
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17 | Page PUBLIC Learning Estate Delivery Board Ensuring ongoing market testing, cost benchmarking and early contractor engagement to manage inflation and capacity risk. Ongoing Formal market engagement strategy, live benchmarking data, early contractor involvement, and commercial governance oversight. Reasonable Learning Estate Delivery Board Implementing strengthened programme management and client side capacity, including use of external support where appropriate to reduce delivery risk, address capability gaps, and provide resilience during peak or complex phases of the programme. Ongoing Clear governance, experienced technical leadership, targeted external support, regular performance reporting and independent gateway reviews. Substantial Learning Estate Delivery Board Ensuring clear prioritisation framework to align investment decisions with educational outcomes and statutory need. Ongoing A documented and approved prioritisation framework with clear criteria linking investment decisions to educational outcomes and statutory duties. Substantial Learning Estate Team Supporting the delivery of the programme on a day-to-day basis in order to ensure effective and timely programme delivery. Ongoing The Terms of Reference for the Programme clearly defines roles and responsibilities for dayǦtoǦday programme support which is embedded within agreed governance arrangements. Substantial Learning Estate Team Undertaking planned and coordinated engagement and consultation to inform strategic decision making and provide confidence that business case proposals are robust, evidence led and stakeholder informed. Ongoing A defined engagement strategy, representative stakeholder input, structured analysis of feedback, and governance oversight demonstrating its influence on business case decisions. Substantial Learning Estate Project Board Implementation of a data governance framework supported by defined ownership and access controls in order to reduce data related risk, prevent unauthorised use, and provide assurance over the quality and reliability of data. Ongoing Role specific access controls and segregation of duties, embedded within corporate systems and reviewed regularly. Reasonable Response: Terminate տ Tolerate տ Treat ܈ Transfer տ Take տ Action code Action Responsible Officer/s Due Evidence of completion Progress Monitoring Key Achieved On target Slippage- recoverable Unlikely to achieve 03/26 06/26 09/26 12/26 03/27 06/27 09/27 12/27 03/28 SRR26.02 .04a Further strengthen benefit realisation reporting. Programme Manager Aug-2027 All business cases detail benefits realisation Page 76 of 238
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18 | Page PUBLIC Context Risk Detail Ref, Title, and Narrative: Risk Owner/s: Cause/ Source SRR.26.02.05 Housing Investment and Regeneration Programmes The Council’s Housing Investment and Regeneration Programmes are multi year programmes of significant investment in our Council housing stock, delivering a range of internal and external improvement works as well as the delivery of new-build housing projects. Head of Housing Services Inflationary pressures, contractor capacity, lower than anticipated owner participation in mixed tenure blocks. Category: Event Social and Community Programmes and Projects Failure to meet the required regulatory standards. The anticipated outcomes from the programmes are not wholly achieved. Impact on Housing Revenue Account (HRA) Business Plan if costs increase. Key RISK indicators: (metrics linked to cause/ effects) Effect (Council and/ or Community Plan) Increased costs Any delays to programmes / impact on timescales Lack of owner participation in mixed tenure blocks Impact on financial stability of HRA Business Plan Logistical or capacity challenges across the Programmes. Impact on tenants whose properties cannot be improved due to lack of owner participation. Reputational impact for Council. Controls, Analysis and Evaluation Current Controls Key CONTROL Indicators Likelihood (of EVENT) Impact (of EFFECT) Evaluation 04 04 16 [High] Effectiveness (Assurance) Sub/Reas/Limited Who What and Why Freq. Housing Asset & Investment Programme Board Monitoring programme risk register that reflects assumptions, interdependencies and common risks across all projects to ensure early identification and response as challenges emerge. Annual report on Programme to Communities and Housing Policy Board to ensure transparency and governance. Ongoing KPIs to monitor contractor performance Monitor owner participation Monthly budget review process Reasonable Housing-led Regeneration and Renewal Programme Board Monitoring programme risk register that reflects assumptions, interdependencies and common risks across all projects to ensure early identification and response as challenges emerge. Providing regular updates on the Programme to Corporate Management Team (CMT) to ensure transparency and involvement in key decisions involving risk. Annual report on Programme to Communities and Housing Policy Board to ensure transparency and governance. Ongoing KPIs to monitor contractor performance Monitor owner participation Monthly budget review process Reasonable Page 77 of 238
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19 | Page PUBLIC Response Terminate Tolerate Treat* See Action Log Below Transfer Take տ տ ܈ տ տ Action (SMART – Specific, Measurable, Achievable, Realistic, Timebound) Action code Action Responsible Officer/s Due Evidence of completion Progress Monitoring Key Achieved On target Slippage- recoverable Unlikely to achieve 03/26 06/26 09/26 12/26 03/27 06/27 09/27 12/27 03/28 SRR.26.0 2.05a Deliver the housing capital investment programme as set out in the Housing Revenue Account (HRA) Budget and Rent Levels 2026/27 to 2027/28 and Capital Investment Plan 2026/27 to 2030/31 approved by Council in February 2026 Head of Housing Services. Housing Asset and Investment Manager 2030/31 SRR.26.0 2.05b Deliver the 10 year Housing-led Regeneration and Renewal Programme approved by the Communities, Housing and Planning Policy Board in January 2022 Head of Housing Services. Housing Regeneration and Development Manager 2032 Page 78 of 238
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20 | Page PUBLIC • GREEN – leading Renfrewshire to Net Zero Context Risk Detail Ref, Title, and Narrative: Risk Owner/s: Cause/ Source SRR26.03.06 CClimate Change and Transition to Net Zero The Council has statutory duties under the Climate Change (Scotland) Act 2009 to achieve net zero emissions and deliver climate change adaptation and mitigation. There is an urgent need to secure the funding, resources, tools and powers to enable us to deliver net zero and become nature positive. Climate change and increasing extreme weather pose risks to service delivery and resilience. Progress towards net zero is constrained by significant investment requirements and the absence of sustainable funding. Head of Climate, Public Protection and Roads Insufficient financial and skills resources locally, to meet the scale of the climate and nature emergency. Under investment in the public building portfolio with buildings now requiring significant resource to meet targets. Cost pressures cannot be met through existing budgets or current grant funding. Category: Event Environmental and Natural Unable to meet net zero targets and sustain public services Key RISK indicators: (metrics linked to cause/ effects) Effect (Council and/ or Community Plan) Decarbonising the Council’s estate is estimated to require £550m, with further substantial but uncertain costs associated with transitioning the fleet and supporting infrastructure to zero emission technologies. Statutory duty under Scotland’s Climate Change Act (2009) Statutory duty under the Nature Conservation (Scotland) Act 2004. Council’s own target of working towards net zero by 2030 in both its own operational emissions and Renfrewshire’s areawide emissions. Disruption to and reshaping of the Renfrewshire area, change in biodiversity, increase in extreme weather that impacts service delivery and the integrity of our roads, open space and buildings infrastructure, and operational, financial, legal and reputational impacts for the council. Controls, Analysis and Evaluation Current Controls Key CONTROL Indicators Likelihood (of EVENT) Impact (of EFFECT) Evaluation 04 04 16 [High] Effectiveness (Assurance) Sub/Reas/Limited Who What and Why Freq. Head of Climate, Public Protection and Roads Monitoring of Net Zero objectives (such as those included in the Council Plan), to ascertain progress towards reducing emissions. [Note - work is underway to develop a new iteration of the Plan for Net Zero] Ongoing https://www.renfrewshire.gov.uk/arti cle/11733/Climate-change-action-to- make-Renfrewshire-net-zero Reasonable Planning & Climate Change Policy Board Receiving regular updates to ensure full project management oversight Quarterly Full project management methodology: Project milestones on track etc Net Zero Oversight Group Reasonable Page 79 of 238
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21 | Page PUBLIC Head of Policy and Partnerships Administering the Sustainable Communities Fund – (applications considered and approved/ declined), to support local people develop sustainable projects that promote or improve community collaboration, health and wellbeing, local spaces, economic development, biodiversity and the environment Monthly Currently developing interventions in Climate View to allow emissions to be tracked, considered and reduced where possible. Reasonable Sustainability Team Using an emissions modelling tool to quantify the impact of actions, inform future targets and present emissions data. Annually Annual progress reports to the Infrastructure, Land and Environment Board. Reasonable Sustainability Team Monitoring the Carbon Management Plan to ensure delivery Every 5 years Annual progress reports to the Planning and Climate Change Board Reasonable Sustainability Team Monitoring an approved Adaptation Plan to ensure delivery Every 5 years Annual progress reports to the Planning and Climate Change Board Reasonable Sustainability Team Rolling out Climate Change Impact Assessments for all projects or policy changes Ongoing Annual progress reports to the Planning and Climate Change Board and quarterly updates to the NetZero Oversight Group Substantial Senior Manager, Climate and Public Protection Monitoring the approved capital programme in year 25/26 to ensure expansion of Building Management Systems and Solar Array across non-domestic buildings. Annually Annual progress reports to the Infrastructure, Land and Environment Board. Reasonable Senior Manager, Climate and Public Protection Monitoring implementation of the Local Heat and Energy Efficiency Strategy Delivery Plan. Every 3 years Regular updates provided to the Oversight Board Reasonable Sustainability Team Identifying opportunities for Partnership Delivery Models for clean energy projects such as solar and battery storage Ongoing Regular updates provided to the Oversight Board Reasonable Sustainability Team Prioritising actions in relation to the biggest emissions sources, where we have the most influence, through project pathfinder approaches for decarbonisation of domestic and non-domestic properties and vehicles to bring scale and pace to emissions reduction. Ongoing Regular updates provided to the Oversight Board Reasonable Sustainability Team Continuing to work with stakeholders to articulate the potential costs and skills required to reach our net zero target. Ongoing Regular updates provided to the Oversight Board Reasonable Sustainability Team Continuing to work with communities to ensure a holistic approach to tacking climate change is taken and to ensure no community is left behind Ongoing Regular updates provided to the Oversight Board Reasonable Page 80 of 238
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22 | Page PUBLIC Response Terminate Tolerate Treat* See Action Log Below Transfer Take տ տ ց տ տ Action (SMART – Specific, Measurable, Achievable, Realistic, Timebound) Action code Action Responsible Officer/s Due Evidence of completion Progress Monitoring Key Achieved On target Slippage- recoverable Unlikely to achieve 03/26 06/26 09/26 12/26 03/27 06/27 09/27 12/27 03/28 SRR.26.0 3.04a Report transparently on our emissions to ensure that Renfrewshire’s emissions baseline is clearly understood. Head of Climate, Public Protection and Roads 30-Nov- 2026 Annual Return submitted to the Scottish Government in line with Climate Change (Duties of Public Bodies: Reporting Requirements) (Scotland) Order 2015, SRR.26.0 3.04b Develop our adaptation measures, as part of an approved Adaptation Plan, as we are aware that mitigation alone will not protect communities from the impact of climate change. Head of Climate, Public Protection and Roads 31-Aug 2026 Adaptation Plan developed SRR.24.0 3.04a Develop a Circular Economy Strategy to minimise waste generation and encourage reuse and recycling to support a more sustainable and circular economy Head of Climate, Public Protection and Roads 31-Mar 2027 The Circular Economy Strategy developed SRR.24.0 3.04b Explore opportunities for expansion of carbon sinks Head of Climate, Public 31-Mar 2030 Carbon sinks and carbon capture Page 81 of 238
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23 | Page PUBLIC and other carbon capture technologies Protection and Roads technologies implemented SRR.24.0 3.04c Explore the options around developing a carbon budget for the Council. Head of Climate, Public Protection and Roads 31-Mar 2027 A carbon budget developed SRR.24.0 3.04d Develop a route map to decarbonise our estate Head of Climate, Public Protection and Roads 31 Mar 2027 Route map to decarbonising our estate develop Page 82 of 238
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24 | Page PUBLIC • LIVING our VALUES – making a difference together Context Risk Detail Ref, Title, and Narrative: Risk Owner/s: Cause/ Source SRR.26.04.07 Misinformation and Disinformation The proliferation of information providers and social media and online channels has increased the risk of mal/mis/disinformation which can undermine trust in public bodies through creating and/ or spreading false information. Head of Marketing and Comms A significant increase in the number of online channels available, the diversification of audiences and spread of false information. Category: Event Social and Community Intentional or accidental spreading of false information and shared by others who may not be aware of any inaccuracies in the information. Key RISK indicators: (metrics linked to cause/ effects) Effect (Council and/ or Community Plan) Online information observed Potential for growing mistrust within communities because of inaccurate/ false information being shared, causing tension within communities and undermining trust in public organisations. Controls, Analysis and Evaluation Current Controls Key CONTROL Indicators Likelihood (of EVENT) Impact (of EFFECT) Evaluation 04 04 16 [High] Effectiveness (Assurance) Sub/Reas/Limited Who What and Why Freq. Comms Team Reviewing our comms channels to ensure our information is reaching key audiences and is accurate and appropriate for the audience, keeping in mind the expanding use of AI search tools. Annually or more freq. as required Comms and marketing KPIs Reasonable Comms Team Reviewing our social media strategy to ensure effective performance of online channels and content, and that it is achieving the objectives in the marketing and communications strategy Annually or more freq. as required Social media KPIs Reasonable Comms Team Reviewing our Marketing and Communications Strategy 2024-2027 to ensure our approach is addressing any risk, can respond to issues in a timely way and support the council as a trusted source of information Annually or more freq. as required KPIs Reasonable Comms Team Equipping key partners and stakeholders with accurate information to mitigate the spread of any dis/misinformation. As required Assurance only Reasonable Page 83 of 238
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25 | Page PUBLIC Response Terminate Tolerate Treat* See Action Log Below Transfer Take տ տ ܈ տ տ Action (SMART – Specific, Measurable, Achievable, Realistic, Timebound) Action code Action Responsible Officer/s Due Evidence of completion Progress Monitoring Key Achieved On target Slippage- recoverable Unlikely to achieve 03/26 06/26 09/26 12/26 03/27 06/27 09/27 12/27 03/28 CRR26.0 4.07a Launch a new Council website – Renfrewshire.gov.uk – and implement the digital experience strategy, transforming how citizens interact with the Council across digital platforms. Head of Marketing and Communications 31- Mar- 2027 New website launched Page 84 of 238
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26 | Page PUBLIC Appendix 2: Corporate Risks, longer-term or imminent • LIVING our VALUES – making a difference together Context Risk Detail Ref, Title, and Narrative: Risk Owner/s: Cause/ Source CRR.26.04.08 Successful cyber attack The risk is specific to a successful cyber-attack as increasingly, this risk comes closer to home, despite the sophisticated technical security protocols and cyber architecture in place, and for those organisations who have been impacted by successful attacks, and we know that the effects are devastating. No matter the technology deployed, the risk is materially impacted by individual employee behaviours – i.e. learning how to recognise a cyber-attack and keeping that knowledge up to date by reading cyber updates and doing mandatory cyber training, being alert to phishing attacks and understanding the need for rapid escalation should an error inadvertently be made and criticality of urgently reporting when they have reacted to a phishing email and explaining all actions taken. Director of Finance & Resources (But noting that all service Directors have a responsibility here) An ever-present threat which remains acute, despite the Council’s technical preparedness for an attack. Category: Event Cyber and Digital Successful cyber attack Key RISK indicators: (metrics linked to cause/ effects) Effect (Council and/ or Community Plan) Increasing no of successful attacks on partner bodies including other local authorities Number of local threats successfully dealt with Risk of significant impact on all council operations and the ability to recover Controls, Analysis and Evaluation Current Controls Key CONTROL Indicators Likelihood (of EVENT) Impact (of EFFECT) Evaluation 04 05 20 [V. High] Effectiveness (Assurance) Sub/Reas/Limited Who What and Why Freq. For security reasons, technical security controls and any further planned actions are not published in the public domain Page 85 of 238
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27 | Page PUBLIC Context Risk Detail Ref, Title, and Narrative: Risk Owner/s: Cause/ Source CRR.26.04.09 Partnership Financial Sustainability Medium to long-term risk of the HSCP’s ability to meet expected future costs of service delivery. Director of Finance and Resources The HSCP is currently forecasting a budget gap in 2026/27 of £7.2m. Reserves are expected to bridge this gap, but in doing so will close the year at c£6m, which is not sufficient to cover 2027/28 budget pressures, and leaves no reserves available for future years. Category: Event Finance and Economy The HSCP would formally enter Financial Recovery if this situation materialises and be unable to meet service delivery. Key RISK indicators: (metrics linked to cause/ effects) Effect (Council and/ or Community Plan) Budget Monitoring discussions Medium term financial monitoring and Reserves tracking The Integration Scheme states that should the IJB be unable to achieve a balanced budget for future years, it would be required to seek additional funding from its Partner Bodies, including the Council. Controls, Analysis and Evaluation Current Controls Key CONTROL Indicators Likelihood (of EVENT) Impact (of EFFECT) Evaluation 05 04 20 [V. High] Effectiveness (Assurance) Sub/Reas/Limited Who What and Why Freq. HSCP Budget holders and Finance Team The IJB’s Sustainable Futures programme looks to mitigate some of the pressure through a portfolio of savings measures Ongoing Board Reports on savings programme / IJB decisions Reasonable Director of Finance and Resources The Council is fully passing through settlement funding for Free Personal Care and Adult Social Care Real Living Wage increases Annual Local Government Finance Settlement Reasonable Director of Finance and Resources and Head of Finance and Procurement Regular budget monitoring discussions between Council and HSCP finance officers Quarterly Budget monitoring reports / projections Reasonable Director of Finance and Resources / HSCP CFO Regular medium term financial monitoring between Council and HSCP finance officers Bi-annual Medium term plans and forecasts Reasonable Response Terminate Tolerate ց Treat* See Action Log Below Transfer Take Page 86 of 238
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28 | Page PUBLIC Context Risk Detail Ref, Title, and Narrative: Risk Owner/s: Cause/ Source CRR.26.04.10 Property Asset Management The Council’s property asset portfolio faces challenges in ensuring effective governance, clarity of roles and responsibilities, and ongoing statutory compliance across estates, facilities management, property services and operational services. These challenges are compounded by financial pressures, rising costs, supply chain constraints, the need to modernise assets (including lighting upgrades), and the requirement to meet Net Zero targets ahead of the Scottish Government’s 2045 deadline. Head of Facilities and Property Services; Head of Economy & Development Services (But noting that all Heads of Service have a responsibility here in terms of Responsible Persons, inspection inventories and response, people elements of fire risk assessment) Financial challenges in managing the public building portfolio, alongside the longstanding compliant, wind and watertight policy, has adversely impacted the condition of Council assets. In addition, Scottish Government Net Zero requirements place increasing demands on the property portfolio to meet the 2045 targets Category: Event Finance and Economy; Environmental and Natural; Programmes and Projects; Social and Community Decline in effective governance and management of the Council’s property assets (within existing resources) Key RISK indicators: (metrics linked to cause/ effects) Effect (Council and/ or Community Plan) Condition surveys undertaken for Public Building portfolio Overspend in compliance, repairs and maintenance budgets over financial years Planned Preventative Maintenance experience Anecdotal evidence from building users Potential risk of harm, financial loss, service disruption, statutory noncompliance, fines, rising energy costs, reduced insurability, and failure to meet national Net Zero commitments. Controls, Analysis and Evaluation Current Controls Key CONTROL Indicators Likelihood (of EVENT) Impact (of EFFECT) Evaluation 04 04 16 [High] Effectiveness (Assurance) Sub/Reas/Limited Who W hat and Why Freq. Head of Facilities and Property Services; Head of Economy & Development Services Meeting regularly and through the CAMIS Development Group (Corporate Asset Management Information System), taking forward a workplan to more effectively consolidate and oversee asset management risk Quarterly CAMIS workplan performance indicators Reasonable Lead Facilities Manager (Hard FM); Estates Lead Monitoring Heads of Service responses to the Asset Management module within the BAU Risk Assurance Model to identify any support required Annually Subject Matter Expert Dashboard results Reasonable Heads of Service Monitoring Responsible Person inventories for properties to ensure compliance, clear roles etc Ongoing CAMIS data Reasonable Page 87 of 238
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29 | Page PUBLIC Head of Facilities and Property Services Measuring and maintaining Key Performance indicators for compliance (gas/water/electrics) to ensure checks and remedial works undertaken. Increase in Planned Preventative Maintenance in 2026/27 (where possible and budget dependent). Each Board reporting period Key Performance Indicators reported to Finance, Resources and Customer Services Policy Board for each cycle. Substantial [Approx 15,000 jobs, plus 4000 statutory compliance inspections undertaken per year for compliance, repairs and maintenance] Head of Facilities and Property Services Undertaking capital lifecycle works (5-year plan of works, including Net Zero surveys across Category C premises), to improve the fabric of the building. Aligned with condition surveys and the Core Facts for Learning Estate, targeted works to improve the Public Building portfolio Annually Reviewing of condition surveys and linking to Strategic Property Programme. Delivery of de- carbonisation surveys and delivering work in relation to this. Reasonable Head of Facilities and Property Services Prioritising allocation of funding to different elements of upgrades to target poorer performing buildings Annually Budget Monitoring and review. Physical delivery of works to buildings. Reasonable Head of Facilities and Property Service Head of Finance and Procurement Administering additional funding allocated in 2025/26 and 2026/2027 to ensure no overspend in budgets. Annually New structure reported and monthly budget monitoring with the Finance Business Partner. Substantial Head of Facilities and Property Services Head of Economy and Development Undertaking routine checks on vacant/ surplus buildings on a 2 weekly basis to ensure assets are protected and insurance requirements are met. 2-weekly Checklist of inspection and any remedial actions required. Reasonable Response Terminate Tolerate Treat* See Action Log Below Transfer Take տ տ ց տ տ Action (SMART – Specific, Measurable, Achievable, Realistic, Timebound) Action code Action Responsible Officer/s Due Evidence of completion Progress Monitoring Key Achieved On target Slippage- recoverable Unlikely to achieve 03/26 06/26 09/26 12/26 03/27 06/27 09/27 12/27 03/28 CRR22. 05.10d Undertake gap analysis to identify activities that take place outside of the CAMIS environment and consider if these can be brought CAMIS Development Group 31- Mar-26 ƒ Gap analysis completed ƒ List of outside CAMIS activities identified Page 88 of 238
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30 | Page PUBLIC into CAMIS by way of system development ƒ Identified activities added to CAMIS system. CRR22. 05.10e Explore data and status monitoring CAMIS Development Group 31- Mar-26 ƒ Data access Improved ƒ Status monitoring achieved CRR22. 05.10f Progress first phase of radon monitoring programme and evaluation of results to determine whether mitigation measures are required within any affected premises Heads of Service/ Corporate Health and Safety 31- Mar26 Required mitigation measures are identified CRR22. 05.10f Progress radon monitoring programme for buildings with basements Heads of Service/ Corporate Health and Safety 30 June 2026 Required mitigation measures are identified. CRR.26.0 4.10a Review and update structure within Facilities and Property Services to recruit additional 6 posts to support key work around Public Building portfolio.: ƒ Strategic Facilities Manager (Asset Management and Hard FM) ƒ Lead Facilities Manager – Development and Strategy (Assets ƒ Asset Management Coordinator ƒ Senior Building Surveyor (Hard FM) ƒ Facilities Coordinator (Hard FM) ƒ Apprentice Administrator Head of Facilities and Property Services 30 June 2026 Recruitment process complete and all posts filled. . CRR.26.0 4.10b Increase investment in Facilities and Property Services to ensure budget is realigned to current costs and outturn. Head of Facilities and Property Services 31 March 2027 Investment increased CRR.26.0 4.10c Undertake further works in relation to Planned Preventative Maintenance, repairs, maintenance, capital lifecycle works and Asset rationalisation. Strategic Facilities Manager – Asset Management and Hard FM 31 March 2027 ƒ All KPI reviewed ƒ All identified work are complete ƒ Reports to relevant Policy Boards Page 89 of 238
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31 | Page PUBLIC CRR.26.0 4.10d Review and update roles and responsibilities across both Estates, and Facilities and Property Services (focus on Building Security first, then expand to other parts of Asset Management) Lead Facilities Manager – Development and Strategy (Assets) & Estates Lead 30 June 2026 Documented procedure and process being prepared CRR.26.0 4.10e Undertake review to ascertain if CAMIS is best repository for Responsible Person inventories Facilities and Property Services Senior Managers 31 Oct. 2026 Spreadsheet completed CRR.26.0 4.10f Develop process for ensuring Responsible Person data is updated in response to changes such as new starts, leavers etc Lead Facilities Manager – Development and Strategy (Hard FM) 31 Oct. 2026 Written process in place and being adhered to CRR.26.0 4.10g Prepare a checklist and identify suitable resource to ensure vacant/ surplus public buildings are checked at the required frequency. Head of Facilities and Property Services and Head of Economy and Regeneration 30 June 2026 Nominated Officer in place Checklist and visits being undertaken and recorded. Page 90 of 238
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32 | Page PUBLIC Context Risk Detail Ref, Title, and Narrative: Risk Owner/s: Cause/ Source CRR26.04.11 Delivering Homeless Duties Renfrewshire Council has several legal duties in relation to meeting the needs of those who are statutorily homeless. The sustained demand pressures on social rented housing are increasing the risk that the Council is unable to always meet all legal duties. Head of Housing Services The increase in homelessness in Renfrewshire is in line with the national trend. The causes of homelessness include the impact of cost-of-living crisis, national migration policies, changes in the private rented sector, changes to homeless legislation and reduced turnover of social rented housing. Category: (Picklist) Employees and Service Users; Finance and Economy; Social and Community; Digital and Cyber; Environmental and Natural; Geopolitical and Supply Chain Resilience; Public Health and Biological; Programmes and Projects Event Employees – on-going strain / pressure on dealing with high service demand and people waiting to be provided with accommodation. Increased risk of ‘burn out’ Service Users – risk of increase in rough-sleeping if Council cannot provide temporary accommodation Finance and Economy – cost of hotel accommodation for those who require temporary accommodation but no furnished flats available Social and Community - increase in rough-sleeping within communities Increase in scale of statutory homelessness which exceeds available temporary accommodation and social rented tenancies. Key RISK indicators: (metrics linked to cause/ effects) Effect (Council and/ or Community Plan) Increase in homeless applications from 834 in 2020/21 to over 1200 in 2025/26 Cost of temporary accommodation and placement in hotels Council currently has 290 furnished properties for use as temporary accommodation for those who present as homeless, which is not adequate for the scale of increase in homeless presentations. Increased challenges in providing temporary accommodation for those who have nowhere to stay, meeting the support needs of those who are homeless, and providing settled accommodation. People who have nowhere to stay not being provided with temporary or settled accommodation. Reputational risk for Council if unable to fulfil legal duties towards those who are homeless Controls, Analysis and Evaluation Current Controls Key CONTROL Indicators Likelihood (of EVENT) Impact (of EFFECT) Evaluation 04 03 12 [High] Effectiveness (Assurance) Sub/Reas/Limited Who What and Why Freq. Homeless & Housing Support Services Manager Implementing a comprehensive Homelessness Action Plan for Renfrewshire which includes tasks for Council services and partners which will mitigate the Ongoing ƒ Number of homeless applications ƒ Increase in number of properties that can be used as temporary accommodation Reasonable Page 91 of 238
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33 | Page PUBLIC impacts from the increase in homelessness and demand for temporary accommodation, covered in the Risk Indicators and Effect section, above ƒ Number of breaches of Unsuitable Accommodation Order ƒ Number of ‘failures to offer temporary accommodation’ ƒ Number of lets to homeless applicants Homeless & Housing Support Services Manager Continuing with the increased target of 55% of general lets to homeless applicants in 2025/2026 (as was approved by the Policy Board in January 2025). Ongoing ƒ Performance against target Reasonable Response Terminate Tolerate Treat* See Action Log Below Transfer Take տ տ ց տ տ Action (SMART – Specific, Measurable, Achievable, Realistic, Timebound) Action code Action Responsible Officer/s Due Evidence of completion Progress Monitoring Key Achieved On target Slippage- recoverable Unlikely to achieve 03/26 06/26 09/26 12/26 03/27 06/27 09/27 12/27 03/28 CRR24. 04.14a Increase the stock of temporary accommodation by 30 new properties between June 2025 and March 2026. Head of Housing Services 31- Mar- 2026 30 new properties added. Note – currently 22 / 30 properties) CRR26. 04.11a Policy Board approval for detailed Homelessness Action Plan 2026-2028 Homeless & Housing Support Services Manager 31- May- 2026 Policy Board approval (being sought May 2026) CRR26. 04.11b Increase stock of furnished temporary accommodation from Council and RSL mainstream housing stock. Homeless & Housing Support Serv. Mgr/ Housing Services Manager 31- Mar- 2028 Reduced the need to place homeless applicants in hotels / B&B CRR26. 04.11c Reduction in breaches of Unsuitable Accommodation Orders by having homeless applicants spending less than 7 days in hotels if / when stock of temporary accommodation meets demand. Homeless & Housing Support Services Manager 31- Mar- 2028 ƒ No. breaches of Unsuitable Accommodation Orders. Page 92 of 238
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34 | Page PUBLIC Context Risk Detail Ref, Title, and Narrative: Risk Owner/s: Cause/ Source CRR.26.04.12 Financial Stability Imminent shorter-term risk for Financial Stability, recognising the immediate financial situation of the Council. Note: the medium to longer term financial position is captured under the Financial Sustainability risk. Head of Finance and Procurement Significant short-term costs and income losses emerging but not fully anticipated. Category: (Picklist) Employees and Service Users; Finance and Economy; Social and Community; Digital and Cyber; Environmental and Natural; Geopolitical and Supply Chain Resilience; Public Health and Biological; Programmes and Projects Event Finance and Economy Finances potentially destabilised in-year with immediate cost control measures, or short-term savings required. Key RISK indicators: (metrics linked to cause/ effects) Effect (Council and/ or Community Plan) Budget Monitoring projections Budget v actual reporting from the general ledger Reserves balances tracking A deterioration of the Council’s financial position (in-year or year-end deficit) would see the Council having to draw from reserves that could be earmarked for other commitments with significant impact on service delivery Controls, Analysis and Evaluation Current Controls Key CONTROL Indicators Likelihood (of EVENT) Impact (of EFFECT) Evaluation 03 05 15 [High] Effectiveness (Assurance) Sub/Reas/Limited Who What and Why Freq. Budget holders and Finance Team Providing Revenue and Capital budget monitoring reports to Policy Boards to focus on the forecast year-end position so that significant variances are reported early and any mitigating action can be taken. Incorporates ongoing discussion with Directors to understand financial consequences of the current economic climate and how these will be managed. Five times per year Forecast spend v budget for the current financial year Reasonable Budget holders and Finance Team Reviewing savings workstreams to ensure targets remain achievable Quarterly Actual and Forecast spend v budget (net of saving) for each impacted budget line Reasonable Page 93 of 238
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35 | Page PUBLIC Budget holders and Finance Team Clear tracking and analysis of the Council’s reserves position to consider adequacy, prioritisation potential redirection, including the development of plans to rebuild financial resilience in the medium term. Quarterly Actual reserve balances v forecast year-end balance for each earmarked reserve (and uncommitted balance) Substantial Project Owners and Finance Team Reviewing capital spend v plan and ongoing projects to ensure clear understanding of phasing of future spend Every 4- weekly period Forecast capital spend v budget for the current financial year Profiling of spend in-year v future years compared to Capital Plan Reasonable Response Terminate Tolerate Treat* See Action Log Below Transfer Take տ ց տ տ տ Page 94 of 238
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36 | Page PUBLIC Context Risk Detail Ref, Title, and Narrative: Risk Owner/s: Cause/ Source CRR.26.04.13 Financial Sustainability Medium to long-term sustainability of the Council’s ability to meet its expected costs. Note: shorter term risk is included in Financial Stability measure. Director of Finance and Resources and Head of Finance and Procurement Significant cost pressures that cannot be adequately funded, successfully planned for or managed effectively over the medium to longer term Category: (Picklist) Employees and Service Users; Finance and Economy; Social and Community; Digital and Cyber; Environmental and Natural; Geopolitical and Supply Chain Resilience; Public Health and Biological; Programmes and Projects Event Finance and Economy Financial sustainability of the Council jeopardised Key RISK indicators: (metrics linked to cause/ effects) Effect (Council and/ or Community Plan) Medium-Term Financial Outlook Well-developed budget planning, budget setting and budgetary control system Reserves tracking and planning Planning and monitoring of savings targets Decisions required on the continuity or scope of some services currently offered, and capital investment resources that the Council can deliver. Controls, Analysis and Evaluation Current Controls Key CONTROL Indicators Likelihood (of EVENT) Impact (of EFFECT) Evaluation 03 05 15 [High] Effectiveness (Assurance) Sub/Reas/Limited Who What and Why Freq. Dir. of FARs; Head of Finance and Procurement Revised medium - to long-term Financial Outlook reassessed the various risks to the Council’s short, medium - and longer-term financial sustainability. Refreshed medium term outlook was reported to Council on 25 September 2025 and outlined the immediate financial concerns and plans to address these, including savings, and managed use of reserve balances; however, as the position continues to develop and evolve, close monitoring will be required to ensure that the Council manages costs in the short term and fully appreciates the longer term consequences of actions taken to address short-term risks. Committee reports of this nature cover a wide range of current and future financial and economic factors e.g., Strategic Economic and National Policy Context, Cost Pressures, Pressures on Income and Mitigation Strategies to deal with such uncertainties. Bi-annual Medium-term budget gap / financial outlook Substantial Dir. of FARs; Head of Finance and Procurement A well-developed and embedded budget planning, budget setting and budgetary control system is in place throughout the organisation, and this informs members and officers regarding financial performance and stability. This facilitates robust and transparent Annual Revenue Estimates report, Financial Strategy planning, Substantial Page 95 of 238
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37 | Page PUBLIC decision making and incorporates an escalation process with regards budget management issues which may arise. The Council will consider the 2026/27 budget on 26 February 2026. budget monitoring reporting Dir. of FARs; Head of Finance and Procurement; Budget holders and Finance Team Proactively planning for the future by identifying and agreeing a series of savings targets over the medium term. It remains the case that savings will continue to require be generated at scale to ensure the ongoing financial sustainability of the Council. There is close financial monitoring of the agreed savings to ensure that they are delivered within the agreed timescales, or where this is not possible, to understand and reschedule planned delivery to achieve the associated objectives. Monitoring is undertaken via a combination of financial and operational measures, actions and related update reports. Year- round / Ongoing Board papers, budget monitoring reports Substantial CMT The CMT now has a regular formal focus on financial sustainability, and quarterly as a Financial Sustainability and Transformation Board. These spotlight director-led savings and any associated policy changes or risks for discussion. Quarterly Board papers, budget monitoring reports Reasonable Dir. of FARs; Head of Finance and Procurement; Finance Team Managing the level and use of reserves has been a key tool in addressing the costs of the pandemic, therefore the planned use of reserves in the medium term, and the Council’s Capital Investment and Treasury Management Strategy, are key to ensuring ongoing financial sustainability. Year- round / Ongoing Financial Strategy / Balances Tracker Reasonable Audit Risk and Scrutiny Board Reports and publications from Audit Scotland in relation to the Local Government financial outlook, financial planning and related developments and improvements are supplemented with a Renfrewshire context report, with both reports being submitted to the Council's Audit Risk and Scrutiny Board. Board cycle Audit, Risk and Scrutiny Board reports Limited Dir. of FARs; Head of Finance and Procurement Regular review of HSCP financial position along with HSCP colleagues (please refer to new related risk CRR25.04.07) Quarterly IJB Board Reports, financial monitoring discussions Reasonable Response Terminate Tolerate Treat* See Action Log Below Transfer Take տ տ ց տ տ Action (SMART – Specific, Measurable, Achievable, Realistic, Timebound) Action code Action Responsible Officer/s Due Evidence of completion Progress Monitoring Key Achieved On target Slippage-recoverable Unlikely to achieve 03/26 06/26 09/26 12/26 03/27 06/27 09/27 12/27 03/28 CRR25.04. 10 Directorate savings targets 2025/26 to 2027/28 CMT 31- Mar-28 Budget monitoring Page 96 of 238
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38 | Page PUBLIC Context Risk Detail Ref, Title, and Narrative: Risk Owner/s: Cause/ Source CRR.26.04.14 Information demands and deadlines Significant volumes of enquiries (FOIs, EIRs, SARs, Complaints from public/ residents, elected members, MPs and MSPs), all requiring responses to be managed, responded to timeously and actions be planned and taken. W e are now also experiencing the negative impact of AI on volume, complexity and length of requests and the speed with which requesters and complainers are seeking reviews and appeals. SIRO (Director of FARs) Increasing use of AI to lodge requests, to complain/appeal Increasing numbers of requests Increasing complexity of requests Category: Event Information and Communication Unable to keep pace with requests, and deadlines missed Key RISK indicators: (metrics linked to cause/ effects) Effect (Council and/ or Community Plan) No./ vvolumes of requests/ comparison year on year Services impacted as resources/ focus diverted to requests. Potential errors in information disclosed, failure to meet statutory deadlines, reputational damage, and potential fines. Controls, Analysis and Evaluation Current Controls Key CONTROL Indicators Likelihood (of EVENT) Impact (of EFFECT) Evaluation 04 04 16 [High] Effectiveness (Assurance) Sub/Reas/Limited Who What and Why Freq. CMT Monitors FOI/ EIR and SARs information report to track corporate compliance and identify any areas of concern and mitigations required. Ongoing Performance against targets Reasonable Services Directors Monitor Councillor, MP and MSP enquiries to track compliance with timescales, identify any areas of concern and any mitigations required Ongoing Performance against targets Reasonable Head of Policy and Partnerships Monitor corporate complaints performance to track compliance with timescales, identify any areas of concern and any mitigations required Ongoing Performance against targets Reasonable Head of Policy and Partnerships Audit of corporate complaints Annually Performance against targets Reasonable SIRO; Managing Solicitor (DPO) Reviewing stats, DPO complaints, FOI review process (DPO complaints and reviews as received and 20 working days to respond) Ongoing Discussion/ assurance only Reasonable Response Page 97 of 238
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39 | Page PUBLIC Terminate Tolerate Treat* See Action Log Below Transfer Take տ տ ց տ տ Action (SMART – Specific, Measurable, Achievable, Realistic, Timebound) Action code Action Responsible Officer/s Due Evidence of completion Progress Monitoring Key Achieved On target Slippage-recoverable Unlikely to achieve 03/26 06/26 09/26 12/26 03/27 06/27 09/27 12/27 03/28 CRR.26.04. 14a Explore the potential to streamline the FOI and SAR process by implementing centralised electronic searches for information requested. Head of Digital and Transformation TBC Solution ruled in or out. Page 98 of 238
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40 | Page PUBLIC Context Risk Detail Ref, Title, and Narrative: Risk Owner/s: Cause/ Source CRR26.04.15 Reduction in Teacher Class Contact Time (The 21-hrs Commitment) This Scottish Government policy reduces teachers’ maximum weekly class contact time to 21 hours, aiming to address workload pressures, improve teacher wellbeing, and support retention while maintaining educational standards. Partial funding only is in place. Director of Children’s Services Insufficient detail, recruitment challenges, lead time and flexible funding for implementing the ’21-hour’ changes. Category: Event Programmes and Projects Recruitment difficulties in the sector and unable to meet its statutory duties regarding education Key RISK indicators: (metrics linked to cause/ effects) Effect (Council and/ or Community Plan) Workforce and recruitment data Financial landscape Operational readiness Impact on children’s outcomes, delivery of statutory duties and increased financial pressures Controls, Analysis and Evaluation Current Controls Key CONTROL Indicators Likelihood (of EVENT) Impact (of EFFECT) Evaluation 03 04 12 [High] Effectiveness (Assurance) Sub/Reas/Limited Who What and Why Freq. Short Life Working Group Monitoring project milestones to ensure we keep on track the key workstream areas as identified below. Monthly Status of workstream plan actions (Work in Progress) Response Terminate Tolerate Treat* See Action Log Below Transfer Take տ տ ց տ տ Action (SMART – Specific, Measurable, Achievable, Realistic, Timebound) Action code Action Responsible Officer/s Due Evidence of completion Progress Monitoring Key Achieved On target Slippage-recoverable Unlikely to achieve 03/26 06/26 09/26 12/26 03/27 06/27 09/27 12/27 03/28 Page 99 of 238
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41 | Page PUBLIC CRR26.04.15a Deliver on all actions within the wworkforce planning and recruitment project workstream W orkstream Lead Aug 27 (P) Aug 29 (S) Workstream meets all milestones CRR26.04.15b Deliver on all actions within the ffinancial planning project workstream W orkstream Lead Aug 27 (P) Aug 29 (S) Workstream meets all milestones CRR26.04.15c Deliver on all actions within the ttimetabling and operational readiness project workstream W orkstream Lead Aug 27 (P) Aug 29 (S) Workstream meets all milestones CRR26.04.15d Deliver on all actions within the sstakeholder engagement project workstream W orkstream Lead Aug 27 (P) Aug 29 (S) Workstream meets all milestones CRR26.04.15e Deliver on all actions within the mmonitoring and evaluation project workstream W orkstream Lead Aug 27 (P) Aug 29 (S) Workstream meets all milestones CRR26.04.15f Deliver on all actions within the ccontingency planning project workstream W orkstream Lead Aug 27 (P) Aug 29 (S) Workstream meets all milestones Page 100 of 238
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42 | Page PUBLIC Context Risk Detail Ref, Title, and Narrative: Risk Owner/s: Cause/ Source CRR.26.04.16 Workforce planning, recruitment & retention The workforce planning risk is captured by our model for business-as-usual risk, however a live issue exists in relation to recruitment and retention challenges for particular roles, such as trades, various professional services, social services, and various housing services. Head of People and Organisational Development (But noting that all Heads of Service have a responsibility here) National shortage in the UK labour market for certain jobs/ roles/ professions, combined with public sector challenges in competing with commercial sector salaries Category: Event Employees and Service Users Challenges for specialist recruitment campaigns Potential loss of key personnel Difficult to recruit and/ or retain certain roles, suitably qualified skills and officers Key RISK indicators: (metrics linked to cause/ effects) Effect (Council and/ or Community Plan) Turnover within service areas Exit questionnaire data Recruitment metrics Implications for service delivery, compliance, advisory, investigative and assurance work Controls, Analysis and Evaluation Current Controls Key CONTROL Indicators Likelihood (of EVENT) Impact (of EFFECT) Evaluation 04 04 16 [High] Effectiveness (Assurance) Sub/Reas/Limited Who What and Why Freq. Head of People & OD Monitoring with reporting twice yearly to the FRCS Board. 6 mthly Board Reports on People Strategy Progress and People Metrics Reasonable Corporate Workforce Planning Grp Managing and implementing the Corporate Workforce/ People Strategy Ongoing Board Reports on People Strategy annual progress Reasonable Head of People & OD Using data analytics to look at areas of risk, trends both recruitment and attrition Ongoing People Metrics Reports Reasonable Head of People & OD Ensuring we hire the right people in the first place by having solid recruitment methods Ongoing Regular reviews to Recruitment Policy and People Metrics – Turnover data and Mainstreaming Equality Statutory Reports Reasonable Page 101 of 238
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43 | Page PUBLIC Head of People & OD Creating opportunities for development Mandatory training/Leadership Development and People Development Programmes Reasonable All managers Offering workplace flexibility which can help enhance work life balance, and burnout Ongoing Flexible Working Provision and supportive policies, Programme of Health & Wellbeing, Employee Engagement Surveys / Turnover trends Reasonable Head of People & OD Partnering with employability, community, and further/ higher education programmes to support the Council as an employer of choice Graduate Apprenticeships, Supporting DFN Project Search / Keeping the Promise Partnership Work Reasonable Head of People & OD Taking different approaches to advertising hard-to-fill roles, such as advertising through Chartered Institute of Housing recruitment Ongoing To be confirmed To be confirmed Response Terminate Tolerate Treat* See Action Log Below Transfer Take տ ց տ տ տ Page 102 of 238
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44 | Page PUBLIC Context Risk Detail Ref, Title, and Narrative: Risk Owner/s: Cause/ Source CRR.26.04.17 Administering elections Ongoing election preparedness is important to respond to snap elections or by-elections. If we are not prepared and do not monitor on an ongoing basis the supply chain relied upon could struggle to deliver the administration of an event. The council however has a highly experienced group of staff to lead and deliver workstreams that support each electoral event with integrity. Planned: 2026 – Scottish Parliament 2027 – Local Government Unplanned: Snap elections By-elections Head of Corporate Governance Different types of electoral events involve different processes and procedures, and the supply chain for key processes is limited to a few companies across the UK. In addition, electoral events see a period of increased risk in terms of cyber security threats. Category: Event Programmes and Projects An adverse event which has a material bearing on the administration and/ or integrity of an electoral event Key RISK indicators: (metrics linked to cause/ effects) Effect (Council and/ or Community Plan) Track record in administering elections Results in question; Reputational impact for all involved; Possible additional financial costs. Controls, Analysis and Evaluation Current Controls Key CONTROL Indicators Likelihood (of EVENT) Impact (of EFFECT) Evaluation 02 04 08 Mod Effectiveness (Assurance) Sub/Reas/Limited Who What and Why Freq. Elections Board Monitoring project plans, milestones, risks, budgets for each electoral event to ensure we are on track to deliver on time Routine approach Project Reports Substantial W’stream leads Delivering workstreams (logistics, contingency planning etc), to ensure preparedness Routine approach Board agendas Substantial Elections Team Ensuring experienced colleagues appointed to the Elections Team to reduce risk of potential error Routine approach Skills/ experience Substantial Elections Team Engaging with Electoral Commission and Elections Management Board for Scotland to ensure rules are understood/ clarified and incorporated in training Routine approach Briefings Substantial Elections Team Training for all involved to ensure rules, roles and actions are understood Routine approach Training data Substantial Elections Team Monitoring of supply chain to ensure resilience Ongoing Board agendas Substantial ICT Monitoring of cyber risk to minimise cyber threat and facilitate cyber resilience Routine approach Project Reports Substantial Response: Terminate Tolerate ܈ Treat* See Action Log Below Transfer Take Page 103 of 238
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45 | Page PUBLIC Context Risk Detail Ref, Title, and Narrative: Risk Owner/s: Cause/ Source CRR.26.04.18 Renfrew Bridge The Council owns and operates a complex, firstǦofǦitsǦkind opening road bridge over the River Clyde, which must operate continuously (24/7), to balance the needs of road users, river traffic and community safety. This is compounded by challenges in maintaining specialist staffing cover, increasing maintenance and insurance costs, fluctuating volumes of river traffic outside Council control, and heightened public and economic expectations regarding connectivity and regeneration benefits. Head of Climate, Public Protection and Roads Technical and complex operations, technical skills requirement and some potential unforeseeable factors. Category: Event Employees and Service Users A prolonged adverse technical, safety or operations incident which results in the bridge being unavailable Key RISK indicators: (metrics linked to cause/ effects) Effect (Council and/ or Community Plan) Tracking of any bridge downtime Tracking of any formal complaints Tracking of any safety incidents Tracking of compliance with Peel Port requirements Disruption to road users and river traffic; potential liability for costs linked to vessel delays; financial loss through reactive repairs, claims, rising maintenance or insurance costs; reputational damage; and negative impacts on connectivity, economic activity and investor confidence in the area. Controls, Analysis and Evaluation Current Controls Key CONTROL Indicators Likelihood (of EVENT) Impact (of EFFECT) Evaluation 03 03 09 Mod Effectiveness (Assurance) Sub/Reas/Limited Who W hat and Why Freq. Bridge Team Operating the Bridge as per the procedures and legal agreement with Peel Port (opened to road traffic in May 2025). Ongoing Instances where bridge has failed to operate. Instances of any repairs not meeting defect repair targets Substantial Bridge Manager Ensuring Bridge operatives are trained for full operations as well as all aspects of health and safety and public safety Ongoing Training records, including mandatory/ essential training stats Substantial Bridge Team Ensuring effective Emergency Procedures should a vessel travelling inbound be unable to pass under the bridge and require berthing in the adjacent purpose-built layby dock Annual Number of occasions this procedure was used. Reasonable Page 104 of 238
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46 | Page PUBLIC Bridge Team Providing clear and accurate comms (Road traffic comms, Variable Message Signs across road network, website and Whatsapp group, live information on when the bridge is available / unavailable to road traffic. VHF Radio used to speak to Harbour Authority and Pilots. Ongoing Visits to webpage WhatsApp group member levels Suggestions/ complaints records. Substantial Bridge Manager Monitoring of the Maintenance Contract in place Annual Service Reports Unplanned maintenance stats Annual Contract KPI review Substantial Infrastructure & Transportation Manager Ensuring regular Bridge Board meetings with Peel Port, emergency services and neighbouring Councils to allow Stakeholders to voice any concerns Quarterly Status of any agreed actions Substantial Bridge Manager Keeping contingency plans in place and under review, including ability to operate in manual mode to allow unrestricted movement, or use of alternative routes. Annual (Contingency only) Reasonable Response Terminate Tolerate Treat* See Action Log Below Transfer Take տ տ ց տ տ Action (SMART – Specific, Measurable, Achievable, Realistic, Timebound) Action code Action Responsible Officer/s Due Evidence of completion Progress Monitoring Key Achieved On target Slippage- recoverable Unlikely to achieve 03/26 06/26 09/26 12/26 03/27 06/27 09/27 12/27 03/28 CRR26.04.19a Refresher of training for existing Bridge Operators Bridge Manager May 2026 Refresher Training Completed CRR26.04.19b Complete the annual review of procedures or documents. Bridge Manager June 2026 Review completed CRR26.04.19c Ensure contracts due for renewal are completed on time Bridge Manager June 2026 Contracts awarded Page 105 of 238
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47 | Page PUBLIC Appendix 3: Service Risks Risk (Cause and effect) Risk Capture † Service RR † Project RR † H&S PLAN Evaluation o Low o Moderate o High o Very High Means of Monitoring o Board Risk-Reporting o SIP o Project Board o H&S Planning Group Notes Chief Executive’s Service Children’s Services (1) Future school capacity planning If demand projections are not sufficiently robust there is a risk that the learning estate will be insufficient over the longer term Service RR High Board Risk-Reporting Robust demand projections (core projection, potential upper scenario and a long-term view) for scale and timing of short- term peak demand to inform decisions. Process and arrangements to support and provide detailed monitoring and updates to projections, for updates to actual data sets to facilitate a continual re-assessment of longer-term trend and likely requirements/ decision point required in relation to deployment of potential additional interventions. Options identified to deliver, if required, additional capacity (both temporary capacity and permanent long-term capacity) to ensure the council can respond appropriately to the potential for upper end demand scenarios and or temporary demand peaks to emerge. A new learning estate strategy has been approved by Elected Members, and this will be the blueprint for future decisions and developments (2) Temporary Funding Streams ending A number of service funding streams are coming to an end in the next two years. This will impact on the continuation of projects and programmes, staffing, services and goods which are linked to the service priorities such as closing poverty related attainment gap, improving mental health and wellbeing and delivering whole family wellbeing. Service RR High Board Risk-Reporting There are a number of funding streams which are ending in March 2026 including the Scottish Attainment Challenge and Pupil Equity Fund. Exit planning and the sustainability of projects has been regularly discussed at portfolio board meetings and as part of the Quality Improvement Framework in schools. (3) Pupil Attendance and Exclusion monitoring Pupil attendance in school has been declining over a number of years. This is due to a number of factors such as the impact of covid, inequalities, additional Service RR High Board Risk-Reporting This is a national issue which is being monitored on a monthly basis at DMT. Effective strategies and interventions are in place to support and improve attendance of identified children and young people. A number of our schools are participating in a Page 106 of 238
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48 | Page PUBLIC Risk (Cause and effect) Risk Capture † Service RR † Project RR † H&S PLAN Evaluation o Low o Moderate o High o Very High Means of Monitoring o Board Risk-Reporting o SIP o Project Board o H&S Planning Group Notes supports needs and poor mental health and wellbeing. As a result, this can impact on pupil attainment, achievement as well as health and wellbeing. At the same time, the service in monitoring exclusion rates across all establishments with a view to these reducing. national pilot developed by Education Scotland. There is an Emotional Based School Avoidance working group led by REPS developing a response to this issue locally. (4) Addressing Violence and Aggression Following feedback from staff and regular monitoring of data, the number of violent and aggressive incidents across the service has significantly increased and this poses a risk to children, young people and staff safety. It can lead to absence of children and young people which can have an impact on attainment, achievement and a sense of belonging. It can also have a significant impact on staff absence and wellbeing. Service RR High Board Risk-Reporting Work is ongoing to monitor violence and aggression in all establishments. A policy was recently launched as part of the support to colleagues and data is regularly reviewed from Business World. Strategies and interventions are in place to support the de-escalation of incidents. Addressing violence and aggression in the classroom must be considered in the context of Getting it Right for Every Learner. (5) Additional Support for Learning Establishments are reporting increased additional support needs and as a result require additional resource and staffing capacity to support needs all of learners within existing budgets. If needs are not supported, children and young people will not thrive in their learning and can also have an impact on wellbeing and sense of belonging. Service RR High Board Risk-Reporting Recent engagement sessions took place with staff to better understand the issues and potential solutions for schools going forward. (6) Portfolio Management Unintended delays in progress in each of the three portfolios listed below will impact on our ability to ensure that children and young people thrive, learning and achieve: 1. Curriculum, learning, teaching and assessment. 2. Inclusion; and 3. Families and Communities Project RR Moderate Board Risk-Reporting Effective governance arrangements are in place with oversight, leadership and direction being provided by the Portfolio Governance Board which meets on a monthly basis. The three portfolio groups provide updates to the Board. (7) Availability of Alternative Care Placement (Foster Care and Residential Care) This could result in a higher level of risk being managed within the community. Service RR Moderate Board Risk-Reporting Case managed by Social Work Management Teams with contingency plans in place. Page 107 of 238
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49 | Page PUBLIC Risk (Cause and effect) Risk Capture † Service RR † Project RR † H&S PLAN Evaluation o Low o Moderate o High o Very High Means of Monitoring o Board Risk-Reporting o SIP o Project Board o H&S Planning Group Notes (8) Home to School Transport (ASN and Mainstream) Rapidly increasing costs and contractor availability places additional pressure on the Service and Council to deliver this provision. This is coupled with the increasing number of children and young people with ASN and expansion of Gaelic schooling provision. Service RR Moderate Board/Committee Risk -Reporting Renfrewshire Council currently provides home to school transport with primary school pupils provided with home to school transport if they live 1 mile or more from their catchment school, and secondary school pupils can access home to school transport at 2 miles or more. Home to school transport is also provided for pupils with no safe walking route to school, with particular medical issues and with some additional support needs. (9) Education Reform The Scottish Government is leading on an education reform which will have a systemic impact on education governance, accountability and leaner outcomes. As a result of the reform, there will be systemic changes to the education system. Local authorities will need to respond and adapt to the reform recommendation. Service RR Moderate Board Risk-Reporting Education reform in Scotland refers to a programme of structural, curricular and assessment change led by the Scottish Government to improve outcomes for learners, strengthen accountability, and modernise how education is governed, inspected, and assessed across the system (from early years to senior secondary and post school learning). Change resulting from the reform At system level, the greatest risks are associated with the following: •Pace versus capacity; •Affordability versus ambition •Coherence versus accumulation of change Effective mitigation depends on sequencing, workforce support, governance, and sustained stakeholder engagement. Environment, Housing and Infrastructure Services (10) Commercial Vehicle and Operators License Renfrewshire Council requires its fleet of vehicles to be effectively managed, otherwise there could be sustained impact in several areas including community care, housing maintenance and repairs, Neighbourhood Services and waste collection. Service RR High The fleet comprises around 500 vehicles including heavy and large goods vehicles, light vans and cars. The council implements a range of governance and operational measures to ensure ongoing vehicle operator licence compliance. External auditors carry out ongoing 6 monthly reviews of the operator’s compliance licence. (11) Review of electric vehicle (fleet) infrastructure Risks associated with the installation of charging facilities were managed during the related installation projects. There is however a need to review any residual risks that remain in relation to the siting, Service RR High The Council’s electric vehicle fleet comprises 99 vehicles, supported by a structured programme of safety, servicing, and maintenance to ensure continued operational readiness. All EV charging infrastructure is electrically tested at commissioning by a competent EV contractor and is serviced annually under the Page 108 of 238
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50 | Page PUBLIC Risk (Cause and effect) Risk Capture † Service RR † Project RR † H&S PLAN Evaluation o Low o Moderate o High o Very High Means of Monitoring o Board Risk-Reporting o SIP o Project Board o H&S Planning Group Notes inspection, and maintenance of the facilities, to further reduce any risks to people or property within their vicinity. existing warranty and maintenance arrangements. The wider backǦoffice system, communications platform, and maintenance contract for the EV charging network are currently under review, with a revised specification to be issued for tender within the next month, offering threeǦ or fiveǦyear terms with options for extended warranty cover. Chargers are also remotely monitored for faults, with onǦsite attendance arranged where issues cannot be resolved through backǦoffice diagnostics, ensuring the infrastructure remains safe, compliant, and reliable. (12) Tree Fall and Ash Die Back & Larch Infection With the emergence of Ash Die back in the UK there is now an increased potential for public injury and property damage, awards against the Council, reputational damage and statutory notices Service RR High The primary driver of this risk is the widespread outbreak of Ash Dieback across the UK, which has resulted in a substantial number of trees in Renfrewshire requiring removal. Mitigation measures have been implemented to identify diseased trees and to plan their removal through a structured approach. This includes assessing and prioritising locations where the risk is greatest— such as trees situated close to frequently used public areas, roads, paths, and buildings, and those that are large or mature enough that partial or total failure could cause significant damage. (13) Alcohol, drugs or prescription medication impacting employee performance If the Council is unable to identify employees whose performance is impaired by alcohol, drugs or prescription medications when driving or operating machinery, this could lead to an adverse event with impact on employees, service users, and/ or local citizens, and the Council’s Commercial Vehicle and Operator's Licence. Service RR High The Council fleet currently includes around 75 LGVs (Large Goods Vehicles) and social transport buses. The current corporate policy will be reviewed to clarify ways in which we can identify employees who need support for their own wellbeing, and the general safety of themselves and others when operating equipment (14) Housing renewal and regeneration programme Risks associated with delivering £100m regeneration and renewal programme Project RR High Risk Registers have been produced for each project and are regularly reviewed to identify, manage and mitigate known risks associated with the programme. (15) Housing IT System Replacement Programme Project RR High Renewal of main system dealing with Housing Services, Housing Asset Management and Homeless Services. Page 109 of 238
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51 | Page PUBLIC Risk (Cause and effect) Risk Capture † Service RR † Project RR † H&S PLAN Evaluation o Low o Moderate o High o Very High Means of Monitoring o Board Risk-Reporting o SIP o Project Board o H&S Planning Group Notes Ensuring replacement system procured fulfils all requirements and is delivered within target. (16) Housing Landlord Compliance Risk of failing to comply with statutory duties in relation to landlord compliance. This could result in legal penalties, financial losses, reputational damage and potential harm to tenants, staff or appointed contractors. Service RR High Housing Landlord Strategy and six associated policies approved at Communities and Housing Policy Board during 2025 and 2026. Additional policy on damp and mould to be established. Bi-annual Board reports presented to Communities, Housing and Policy Board in May and October, with updates on Landlord compliance. Additional reassurance provided through internal and external audit and scrutiny checks. (17) Housing Investment Programme Risk to delivering approved capital investment programmes and ensuring stock complies with statutory and regulatory standards. Project RR High Risk Registers have been produced for each project and are regularly reviewed to identify, manage and mitigate known risks associated with the programme. (18) Disposal of Coal Tar Coal tar is now classed as hazardous waste material. There is consequently a knock-on risk to the council’s resurfacing scheme with some moderate delays in only a few locations as alternative solutions are developed. Service RR Moderate Once detected, it is moved from resurfacing to another treatment type which ensures the material remains in-situ. We test all roads / footways in advance of our Roads Capital programme. For the resurfacing programme 26/27, the coal tar testing has already taken place and we have the results. Resurfacing is only taking place in carriageways where no coal tar has been detected. (19) Implementation of Local Heat and Energy Efficiency Strategy Key risk is reputational damage if the Council does not deliver on their Local Heat and Energy Efficiency Strategy and Local Heat and Energy Efficiency Delivery Plan. Both Strategy and Delivery Plan have been published. Work has commenced on the Delivery Plan. Project RR Moderate We have established an LHEES working group that has a wide mix of disciplines represented. Activity is underway to support delivery of the plan across our domestic and non-domestic buildings. One key project is the ongoing development of an outline business case for the creation of a new district heating network within Renfrewshire. (20) Risk that waste and recycling contractors are unable to accept waste materials Service RR Moderate Arrangements are in place to address this risk through our procurement process. Work is on-going to explore the opportunities which may exist to develop a Waste Transfer Station for handling this material. Finance and Resources Services Page 110 of 238
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52 | Page PUBLIC Risk (Cause and effect) Risk Capture † Service RR † Project RR † H&S PLAN Evaluation o Low o Moderate o High o Very High Means of Monitoring o Board Risk-Reporting o SIP o Project Board o H&S Planning Group Notes (21) DW P subsidy – potential income loss The migration of customers from Housing Benefit to Universal Credit makes housing benefit accuracy increasing challenging due to the decreased volume of claims, increased complexity of claims and overall reduction in HB expenditure - and this means that the council could be at much higher risk of being impacted financially through subsidy loss. Service RR High (4x4) Board risk reporting Risk controls and mitigating actions are currently being actively considered. Page 111 of 238
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53 | Page PUBLIC Appendix 4: Business-as-Usual Risks The council has 12 areas of risk monitored via BaURAM © Renfrewshire Council. Each Head of Service (and other officers who report directly to a Service Director), undertake an annual self-assessment against a set of questions for each risk and indicate what level of assurance they can provide in relation to how they and their teams perform in these areas. The image below shows the system output for 2025/26, and this compares favourably with the 2024/25 outputs. The CRMG monitors a performance target of 95% module responses providing reasonable or substantial assurance. The KPI for the year is 99.5%. It should be noted that the corporate risk function reports here on system outputs, whereas the Interim Chief Auditor will report separately on the quality of responses and levels of assurance, in discussion with individual Directors regarding the annual assurance statement A reminder of what the modules cover is provided overleaf. Page 112 of 238
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54 | Page PUBLIC While these are the council’s business-as-usual risks, where there is recognised need for specific corporate action in any of these aspects of risk, these are escalated from time to time to the corporate risk register. An example of this is nos. 2 and 7 below. Aspects of these risks are reflected not only within the risk assurance model bbut are also reflected in the corporate risk register. BAU RISK AREA ENCOMPASSING BAU RISK AREA ENCOMPASSING 1. Community & public safety Child and adult protection Serious and organised crime (external) 2. Asset management Statutory compliance Arrangements for void properties Fleet and other infrastructure ICT hardware and software assets and responsibilities 3. People wellbeing & development Staff health and wellbeing Training and development Corporate and local induction 4. Information handling GDPR compliance Information asset management Information security Records management 5. Health, safety & managing adverse events Staff incident recording RIDDOR arrangements Incident monitoring and trends analysis 6. Programme and project management Governance Compliance with industry standards/ adopted methods 7. Organisation resilience Business continuity: - Staffing resource - ICT and/ or power outages - Facility issue - Cyber security 8. Partnership management Partnership registers Agreements Liabilities 9. Financial control and governance Authorities and delegation Budgeting and accounting Conflict and whistleblowing Insider threat and crime Counter fraud 10. Service planning and performance monitoring Customer engagement Public/ stakeholder engagement KPI trends analysis Links to risk management and service improvement 11. Procurement and contract management Standing orders Roles and responsibilities Monitoring & Performance Mgt 12. Complaints, comments and claims handling Compliance Trends analysis Links to service improvement [Item End] Page 113 of 238
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Page 1 of 3 PUBLIC __________________________________________________________________ To: Audit, Risk and Scrutiny Board On: 18 May 2026 ___________________________________________________________________ Report by: Director of Finance and Resources ___________________________________________________________________ Heading: “Risk Matters” (combined risk policy and strategy) ___________________________________________________________________ 1. Summary 1.1 1.2 This paper presents the next iteration (version 16.0) of our combined risk policy and strategy, “Risk Matters” to the Board for approval. In this latest revision of Risk Matters, we set out our current arrangements as well as those we aspire to. Fundamentally, good risk management is about helping our organisation make sound decisions, achieve ambitions and encounter fewer shocks along the way. As in previous iterations of Risk Matters, our vision is still that good risk management practice will be embedded in our organisation’s DNA and embraced as an enabler of success, whether in pursuing opportunity and innovation, or managing imminent, shorter-term or longer-term challenges. ___________________________________________________________________ 2. Recommendations 2.1 It is recommended that the Board considers and approves Risk Matters, v16.0. (see Appendix 1) ___________________________________________________________________ 3. Background 3.1 3.2 The council has had a risk policy and strategy for circa 20 years, and every iteration seeks to demonstrate improvement and innovation in risk management at the council. In 2024/25, Willis Towers Watson (WTW) conducted an independent review of the council’s risk management arrangements, and the resulting report was largely very positive. Nevertheless, WTW made some recommendations for us to consider and take forward if we wished to mature further in our approach to, and arrangements for managing risk. Item 6 Page 115 of 238
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Page 2 of 3 PUBLIC 3.3 3.4 3.5 3.6 The revised version of Risk Matters now incorporates many of the WTW recommendations. It should be noted that the council has a Strategic Risk Management Development Plan which underpins Risk Matters and so if the Board approves the revised version at the May Board meeting, a new version of the Strategic Risk Management Development Plan will be created to support the work required to achieve continuous improvement aligned to Risk Matters. Largely remaining unchanged Our overall framework for risk management remains largely unchanged, in that, we continue with the same governance arrangements as before: • Responsibility for managing risk is delegated to each service department. • In contrast, responsibility for the council’s risk management framework comes under the leadership of the Director of Finance and Resources • The Audit, Risk and Scrutiny Board remains the Board responsible for approving Risk Matters, and for considering the 6 monthly reports on strategic, corporate, service and business as usual risks, as well as an annual report on the council’s risk management arrangements. • Key to promoting risk management throughout the service departments is the role of the service risk representatives. • Our core risk management objectives remain unchanged. • Our risk management training offering remains core to ensuring colleagues are equipped with the skills to handle risk well. • Our innovative Business-As-Usual Risk Assurance Model, (BaURAM © Renfrewshire Council) remains key to understanding how well BAU risk is being implemented operationally, and provides assurance linked to the annual governance arrangements. What’s new Material changes in approach in this iteration of Risk Matters, include: • The risk and insurance function has moved from Internal Audit Services and into Business Services, Risk and Safety. • We are maturing our understanding of the differences between risk appetite and risk tolerance, and using this to support effective decision making. • We are making it easier for all/ any colleagues to come forward with information about new risks emerging. • Very High risks will always be owned by a Director. • High risks will always be owned by a Head of Service. Format Finally, Elected Members will note that Risk Matters is unusual in its presentation and styling. This is deliberate, and it is anticipated that using more graphics and images will make this document more engaging for colleagues to read and understand. In its ‘landscape’ format it also naturally lends itself to being an immediately accessible training tool in its own right. Page 116 of 238
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Page 3 of 3 PUBLIC ___________________________________________________________________ Implications of the report 1. Financial – not relevant to report recommendations 2. HR & Organisational Development – not relevant to report recommendations 3. Community/Council Planning – not relevant to report recommendations 4. Legal – not relevant to report recommendations 5. Property/Assets – not relevant to report recommendations 6. Information Technology – not relevant to report recommendations 7. Equality & Human Rights – not relevant to report recommendations 8. Health & Safety – not relevant to report recommendations 9. Procurement – not relevant to report recommendations 10. Risk – as per the subject matter of this report 11. Privacy Impact – not relevant to report recommendations 12. Climate Risk – not relevant to report recommendations 13. Children’s Rights – This report does not present a substantive change to an existing policy, function or strategy which will have an impact on children’s rights. The report itself is therefore largely neural on children. However, our risk management arrangements (outlined in Risk Matters, extend to the management of certain risks which support a number of the Articles contained within the United Nations Convention on the Rights of the Child (Incorporation) (Scotland) Act 2024. For example, our Business-as-Usual Risk Assurance Model covers ‘Community and Public Safety’ risk, supporting Articles: • 19 – protection from violence • 34 – protection from sexual abuse • 35 – protection from sale and trafficking • 36 – protection from exploitation 14. Cosla Policy Position – not relevant to report recommendations ___________________________________________________________________ List of Background Papers (a) Non applicable – as each version of Risk Matters is approved, it supersedes previous versions. ___________________________________________________________________ Author: Karen Locke Strategic Risk & Insurance Services Manager riskmanagement@renfrewshire.gov.uk Page 117 of 238
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Appendix 1 Risk Matters v16.0 Effective from 01/04/2026 To review 01/11/2027 Lead Reviewer – Strategic Risk & Ins. Services Mgr. PUBLIC Risk Matters (combined risk policy and strategy) Risk Matters is a key element of our overall risk management framework. PART 1 – RISK POLICY 1. Purpose This policy establishes a proactive, integrated, and adaptive approach to identifying, assessing, mitigating, and monitoring risks that may impact the strategic objectives, service delivery, compliance obligations, and public trust of our organisation. It aligns with ISO:31000 principles and good governance as described by the Accounts Commission. 2. Scope Who - this policy applies to all our services, elected members and colleagues. Nature - it covers strategic, corporate, service, project and business-as-usual risks. Categories - it applies to causal factors/ sources of risk; and, Timeline - it applies to risk in the here and now, medium term and longer term. 3. Risk Management Principles The following principles guide our implementation of effective risk management across all council activities. • Accountable: we will ensure clear ownership for risk identification, control and monitoring, involving relevant stakeholders in the analysis and communication of risk. • Compliant: we will ensure we deliver on our statutory duties and the regulations that apply to us as a local government organisation in Scotland. Risk nature Strategic – outward focused, linked to delivery of council and community plans. Corporate – inward focused, affecting multiple service departments or requires notable corporate resourcing for cause or potential impacts Service – affects a single service and should be managed within allocated budgets Project – linked to the successful delivery of a project in terms of delivery of outputs and realisation of planned outcomes, on time and within allocated resources. Business-as-usual risks – linked to every-day activities with a focus on risk assurance for internal control. Risk categories Employees and Service Users; Finance and Economy; Social and Community; Digital and Cyber; Environmental and Natural; Geopolitical and Supply Chain Resilience; Public Health and Biological; Programmes and Projects; Information and Communications. Risk Management Framework Page 118 of 238
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Appendix 1 Risk Matters v16.0 Effective from 01/04/2026 To review 01/11/2027 Lead Reviewer – Strategic Risk & Ins. Services Mgr. PUBLIC • Integrated: we will embed risk management into decision-making, strategic planning and performance monitoring, service design, operational delivery, and project management, making use of the best available historical data, stakeholder input, forecasts, and subject matter expert judgment and supporting excellent governance. • Learning: we will continuously seek improvement through learning and adaptation, recognising that human factors and our organisational culture significantly influence effective risk management. • Proactive: we will anticipate and prepare for risks before they materialise and we will make the most of opportunities as they arise, while managing related risks effectively. • Proportionate: we will promote a consistent approach that enables reliability and comparability across the council, in a way that is right for us as an innovative local government organisation in Scotland, operating in an environment of ongoing financial challenge. • Resilient: we will build capacity and agility to absorb shocks and adapt to change, including emerging risks. • Transparent: we will promote open communication and reporting of risks across all types of risk. 4. Risk Governance We will ensure that the governance arrangements for risk management activity in our organisation are clear and unambiguous. This means that everyone will know their responsibilities for identifying, recording, managing, monitoring, reporting and embedding good risk management and information sharing across all aspects of the council’s business (sometimes referred to as enterprise risk management). 5. Risk Appetite & Tolerance The terms appetite and tolerance are often used interchangeably but they are quite different. Risk Appetite Risk Tolerance Strategic choice Operational limit Broad, high-level Specific, detailed Forward-looking Reactive or adaptive Willingness to take risk Capacity to absorb risk Sets direction Sets boundaries Our risk appetite is formally considered and reviewed every five years, aligned to our strategic objectives (Council Plan 2022- 2027), our values and long-term goals. For each of our strategic objectives, we determine if we have an Averse, Minimal, Cautious, Open, or Eager appetite for risk [ ref HM Treasury Risk Appetite Guidance ] Driving Analogy Appetite – I’m aiming to drive at avg. 60mph for my road trip as this will get me to my destination as quickly as possible, while driving efficiently. Tolerance – there are times when I will need to stay within 50mph due to potential hazards and conditions. Finance Analogy Appetite – I want to invest £50k with a specific bank because of the forecast return on investment. Tolerance – For security reasons I will cap my investment with a single bank at £20k. Page 119 of 238
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Appendix 1 Risk Matters v16.0 Effective from 01/04/2026 To review 01/11/2027 Lead Reviewer – Strategic Risk & Ins. Services Mgr. PUBLIC Our tolerance levels for risk are clearly defined in relation to our risk categories, the likelihood of risk arising and impact/s should they arise. We use a risk matrix to ensure all risk is evaluated consistently. Risk will be evaluated as low, moderate, high or very high. Low risk will usually be acceptable and very high risk unacceptable. Moderate and high risks can usually be tolerated but we need to be confident in our ability to manage and contain them, and in the case of high risk, ensure more robust monitoring. We also need to be aware of compound risk – where risks on their own may be tolerable but viewed together are more serious. From time to time (largely due to external pressure) we can and will absorb some very high risk, requiring increased monitoring. Very high risks will always be owned by a Service Director. High Risks will always be owned by a Head of Service. 6. Risk Management Process A key feature of risk is uncertainty, therefore good risk management seeks to better understand risk involving all relevant stakeholders, so we can manage it appropriately and in a proportionate way. This applies to all risk, whether potential adverse outcomes or positive risk in relation to maximising opportunities. We adopt an industry recognised process which helps us understand and manage risk effectively. 7. Technology & Innovation The Council will leverage digital tools for risk tracking, risk assurance, data analytics, and real-time reporting. Cybersecurity measures, continued AI adoption, and business continuity systems will be regularly reviewed and tested. 8. Training & Culture All employees and elected members will have access to appropriate training for risk management, linked to their responsibilities for managing risk and in keeping with our risk management training strategy. A culture of openness, learning, and continuous improvement will be promoted across the organisation, and everyone will be encouraged to report in any perceived risks relating to their services, working environments and activities. 9. Review & Continuous Improvement This policy will be reviewed every two years or in response to significant changes in the risk landscape, legislation, or organisational structure. Lessons learned from incidents and audits will inform updates. This policy is endorsed by Alastair MacArthur, Director of Finance and Resources, on behalf of the Corporate Management Team, for full implementation across all council services. 10. Compliance & Monitoring Monitoring ongoing compliance with Risk Matters will be the responsibility of the Strategic Risk & Insurance Services Manager, supported by the Corporate Risk Officer. Performance will be reported annually to the Audit, Risk & Scrutiny Board. From time to time, Internal Audit Services may also include a review of corporate and service-level compliance within the Annual Audit Plan. Dated 1 April 2026. Page 120 of 238
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Appendix 1 Risk Matters v16.0 Effective from 01/04/2026 To review 01/11/2027 Lead Reviewer – Strategic Risk & Ins. Services Mgr. 1 PUBLIC PART 2 – RISK STRATEGY 1. Executive Summary We promote a culture where our employees are encouraged to develop new initiatives, improve performance and achieve goals safely, effectively and efficiently by appropriate application of good risk management practice. In doing so we aim to protect vulnerable people, deliver high quality services for all service users, achieve high standards of performance, make the most of opportunity, and provide a safe environment for those we employ, contract or partner with in providing a wide range of services. 2. Vision Good risk management practice will be embedded in our organisation’s DNA and embraced as an enabler of success, whether in pursuing opportunity and innovation, or managing imminent, shorter-term or longer-term challenges. We will use risk information to make fair judgments and good decisions. We will learn from the past to build a better and more resilient future. We will work with our partners for the benefit of our citizens. 3. Strategic Risk Management Objectives In working to our objectives shown below, we can deliver benefits to the council with measures of success including better financial outcomes, delivery of business objectives and targets, better project success rates, good outcomes from external scrutiny, fewer unexpected problems, fewer incidents, accidents or complaints, and fewer insurance claims/ less litigation. Enablers Leadership and management Our members, directors and senior officers will fully support and promote risk management Policy and strategy Our policy and strategy will be fit for purpose, ensuring a consistent approach to managing risk and increasing effectiveness People Our people will be equipped and supported to manage risk well Partnerships and Resources Our arrangements for managing risk in partnerships will be effective and risk activity will be appropriately resourced Processes Our processes will be effective in supporting effective risk management across all aspects of council business/ services Results Risk handling and assurance Risks will be handled well, and we will have assurance that risk controls are embedded in business-as-usual activity Outcomes and delivery Good risk management will make a difference, contribute to achieving positive outcomes for the council and support innovation We are fair We are helpful We are great collaborators We value learning Page 121 of 238
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Appendix 1 Risk Matters v16.0 Effective from 01/04/2026 To review 01/11/2027 Lead Reviewer – Strategic Risk & Ins. Services Mgr. 2 PUBLIC 4. Current State Analysis • Governance – our risk management roles and responsibilities are clear. Our reporting arrangements are well embedded. Groups • Audit, Risk & Scrutiny Board (ARSB) – approves the risk policy and strategy and provides oversight and scrutiny of the whole risk management framework, implementation and practice, receiving regular risk reports (6 monthly), and an annual report on the efficacy of the council’s risk management arrangements. • Chief Executive and Corporate Management Team (CMT) – ensures implementation of enterprise risk management across the corporate body and using data effectively to support risk-based strategic decisions. The CMT ensures that key risks to the organisation’s objectives are being identified and reported to the ARSB, and that the organisation is clear about its appetite for risk in relation to its key objectives. CMT is also responsible for strategic horizon scanning. The Director of Finance & Resources is the CMT’s chief officer who leads on the council’s risk management arrangements, supported by the Head of Business Services, Risk and Safety. • Corporate Risk Management Group (CRMG) – consists of service risk reps and risk specialist/ subject matter experts. The CRMG monitors the Strategic Risk Management Development Plan and key risk management performance indicators. The group leads risk management initiatives across all services, ensures ongoing awareness raising of risks that are of mutual interest, undertakes risk deep dives and shares good practice. • Risk Management Alliance (RMA) – consists of subject matter experts who report into the CRMG. The RMA is a centre of risk expertise, supporting colleagues across the organisation. Core disciplines include risk management, insurance and claims handling, health and safety, internal audit and civil contingencies. From time to time the group is supplemented by other internal stakeholders as required. Through the RMA, services can also access other sources of expertise such Police, Insurers and/ or Insurance brokers/ advisors. The RMA work together and support each other in risk-related matters of mutual interest. Individuals • Elected members – will ensure that when making key decisions for the council and the people of Renfrewshire that they are aware of the potential risks and benefits of such decisions. Board reports will highlight risk information and how this relates to the council’s risk appetite. • Directors – will ensure arrangements are in place in their service departments for routinely identifying, managing and reporting risks and that risk management activities are adequately resourced. Directors will ensure that any proposals to Boards are in line with the council’s risk appetite and that members are made aware of any material risks that may be impacted by or arise from their decisions. • Heads of Service – responsible for promoting and ensuring risk management principles are embedded across their teams’ activities and for providing assurance in respect of business-as-usual risks. • Service Managers – promote risk awareness across all teams, encouraging early identification and reporting of risk, communicating and consulting with subject matter experts in the assessment of risk and supporting their teams to manage the risks effectively. • Service risk reps – promote good risk management in their service departments, representing their services on the CRMG. The reps promote corporate initiatives, ensure regular risk reporting and local improvement re corporate risk KPIs. • Strategic Risk & Insurance Services Manager – ensures the council’s risk management framework and supporting arrangements are fit for purpose, providing professional advice and training in relation to its implementation, and developing officers to be able to handle risk well. This role reports to the Head of Business Services, Risk & Safety, and is responsible for reporting of risk information to the Audit, Risk & Scrutiny Board. • Corporate Risk Officer – monitors performance and corporate compliance with all aspects of the council’s risk management framework and supporting arrangements. This role is a corporate partner for service risk management representatives. Page 122 of 238
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Appendix 1 Risk Matters v16.0 Effective from 01/04/2026 To review 01/11/2027 Lead Reviewer – Strategic Risk & Ins. Services Mgr. 3 PUBLIC • Our objectives – our objectives are well defined and supported by our Strategic Risk Management Development Plan and by appropriate key performance indicators (sections 6 and 7 overleaf). • External opinion: Willis Towers Watson conducted a review of our risk management arrangements and provided us with a report in December 2024 on the outcomes; these were reported by our Chief Auditor to the Audit, Risk & Scrutiny Board in 2025. WTW’s opinion was that: “Renfrewshire Council has a well-established approach to risk management with many positive features, especially in terms of strong governance and a positive cultural attitude towards risk management at a corporate level. “The BAURAM (Business-as-usual risk assurance model, © Renfrewshire Council) is an innovative and powerful approach which has been designed well and, like many other elements of Renfrewshire Council’s risk approach, is evidently subject to continuous improvement. “To continue to grow risk management maturity, Renfrewshire Council may wish to focus on ensuring sufficient resources – both in terms of personnel and systems - are available to ensure risks are identified promptly, recorded consistently and therefore managed appropriately.” 5. Target State/ Future Vision In working to our objectives and the recommendations made by Willis Towers Watson, we will ensure continuous improvement in our risk management arrangements with the goal always being that good risk management protects us and adds value, with measures of success that include positive financial outcomes, delivery of business objectives, positive project outcomes, positive feedback from external scrutiny, fewer unexpected problems, fewer incidents, accidents or complaints, and fewer insurance claims/ less litigation. In terms of risk management maturity, we aim to demonstrate that risk management arrangements are embedded consistently throughout the organisation and that risk methodologies along with a positive risk culture are helping drive effective outcomes and decision making. For example, using risk management effectively in service planning, financial planning, project management, performance management etc will produce better and more sustainable outcomes for the organisation and protect valuable resources. 6. Strategic Initiatives / Key Actions An important component of our risk management arrangements is our Strategic Risk Management Development Plan (SRMDP). This Plan sets out improvement activity over a two-year cycle, that will take us from our ‘current state’ to our ‘target state/ future vision.’ The Plan also accounts for where our performance against our key performance metrics/ KPIs could be stronger, with actions directly addressing any improvements required under each of our risk management objectives. Progress against the SRMPD is reported to the Audit, Risk & Scrutiny Board annually as part of the risk management annual report. Page 123 of 238
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Appendix 1 Risk Matters v16.0 Effective from 01/04/2026 To review 01/11/2027 Lead Reviewer – Strategic Risk & Ins. Services Mgr. 4 PUBLIC 7. Performance Metrics / KPIs The Strategic Risk & Insurance Services Manager will ensure that corporate performance information is regularly reviewed to identify any emerging risks and that these are effectively captured and reported to the Audit, Risk & Scrutiny Board as part of the cycle of 6 monthly risk reports. The Corporate Risk Management Group will collectively review KPIs specifically linked to Risk Matters so that corporate and service compliance with these indicators is understood and acted on if required. Performance against these metrics will be included in the risk management annual report. 8. Resource Allocation Resources for managing risks should be met within allocated service department budgets. The Director of Finance and Resources will ensure sufficient resources for the corporate risk team. The corporate risk team will ensure sufficient training and information systems are available for colleagues to manage risk well. 9. Communicating risk management information Risk management information will be available to all colleagues via the council’s website and the Audit, Risk & Scrutiny Board pages. All colleagues will be able to flag potential new risks via a “Raise-a-Risk” QR code set up for this purpose, making it easy for colleagues (on and off our network), to engage in risk identification. Risk training will be available to staff in different forms (online and in person), making our risk courses accessible to all. Service risk management representatives will be key contacts within each service department for communicating risk information within services and corporately via the Corporate Risk Management Group. 10. Review of Risk Matters Risk Matters will be reviewed every two years by the Audit, Risk & Scrutiny Board (ARSB), with an interim review conducted by the Corporate Risk Management Group (CRMG). The next interim review will be undertaken by the CRMG in November 2026, and full review by the ARSB in November 2027. Page 124 of 238
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Page 1 of 2 PUBLIC __________________________________________________________________ To: Audit, Risk and Scrutiny Board On: 18 May 2026 ___________________________________________________________________ Report by: Director of Finance and Resources ___________________________________________________________________ Heading: Risk Management Annual Report 2025/2026 ___________________________________________________________________ 1. Summary 1.1 1.2 1.3 This paper presents the Risk Management Annual Report for 2025/2026 (Appendix 1). The Report describes the corporate risk management activity that has taken place during 2025/2026 in relation to the council’s risk management arrangements and strategic risk management objectives. It is not the purpose of this paper to report on the management of specific risks as such information is already provided separately to the Board in the Risk Report, May 2026 paper. In exceptionally challenging times and with constrained resources, the council continues to apply an appropriate level of risk management to prevent or mitigate the effects of loss or harm. In doing so, we recognise that good risk management contributes to the delivery of better service and financial outcomes, business objectives, better project success rates, achievement of targets and fewer unexpected problems. We purposefully promote a risk aware culture and strive to place risk management information at the heart of the key decisions that we make. Overall, our risk appetite is ‘cautious’ however this can change from objective to objective. We take an effective approach to managing risk in a way that addresses our significant challenges but also enables innovation. ___________________________________________________________________ 2. Recommendations 2.1 It is recommended that the Board considers the content of the Annual Report, noting the robustness of the council’s risk management arrangements and the significant contribution that it makes with regards to the council’s corporate governance arrangements. ___________________________________________________________________ Item 7 Page 125 of 238
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Page 2 of 2 PUBLIC 3. Background 3.1 In keeping with the ‘Scheme of Delegated Functions’ a Risk Management Annual Report is provided to the Audit, Risk and Scrutiny Board each year for consideration. The report supports the council’s code of corporate governance and seeks to provide assurance to stakeholders (internal and external) concerning the comprehensive risk management arrangements in place at the council. ___________________________________________________________________ Implications of the report 1. Financial – not relevant to report recommendations 2. HR & Organisational Development – not relevant to report recommendations 3. Community/Council Planning – not relevant to report recommendations 4. Legal – not relevant to report recommendations 5. Property/Assets – not relevant to report recommendations 6. Information Technology – not relevant to report recommendations 7. Equality & Human Rights – not relevant to report recommendations 8. Health & Safety – not relevant to report recommendations 9. Procurement – not relevant to report recommendations 10. Risk – as per the subject matter of this report 11. Privacy Impact – not relevant to report recommendations 12. Climate Risk – not relevant to report recommendations 13. Children’s Rights – This report does not present a new policy, function, or strategy, nor a substantive change to an existing policy, function or strategy which will have an impact on children’s rights. The report itself is therefore largely neural on children. However, our risk management arrangements extend to the management of certain risks which support a number of the Articles contained within the United Nations Convention on the Rights of the Child (Incorporation) (Scotland) Act 2024. For example, managing the risk relating to ‘Community and Public Safety’ supports Articles: • 19 – protection from violence; 34 – protection from sexual abuse; 35 – protection from sale and trafficking; and 36 – protection from exploitation 14. Cosla Policy Position – not relevant to report recommendations ___________________________________________________________________ List of Background Papers (a) Non applicable – reports provided on a year-by-year basis ___________________________________________________________________ Author: Karen Locke (riskmanagement@renfrewshire.gov.uk) Strategic Risk & Insurance Services Manager Page 126 of 238
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Document Title: Risk Management Annual Report 2025/2026 Service: N/A Lead Author Strategic Risk & Insurance Services Manager Date Effective: 18 May 2026 Review Dates: Not applicable PUBLIC Appendix 1 Risk Management Annual Report 2025 - 2026 Page 127 of 238
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Document Title: Risk Management Annual Report 2025/2026 Service: N/A Lead Author Strategic Risk & Insurance Services Manager Date Effective: 18 May 2026 Review Dates: Not applicable PUBLIC CONTENT 1. Introduction ........................................................................................................................................... 1 2. Risk Management Framework 2025/26: Overview ............................................................................... 1 3. Risk Management Infrastructure/ Enablers ........................................................................................... 2 4. Risk Management Process ..................................................................................................................... 3 5. Risk Management Application/ Results ................................................................................................. 4 6. Reporting and Monitoring ..................................................................................................................... 4 7. Risk Management Function/ Training and Development ...................................................................... 5 8. Conclusion ............................................................................................................................................. 5 Page 128 of 238
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1 Document Title: Risk Management Annual Report 2025/2026 Service: N/A Lead Author Strategic Risk & Insurance Services Manager Date Effective: 18 May 2026 Review Dates: Not applicable PUBLIC 1. Introduction 1.1 The Risk Management Annual Report is provided to the Audit, Risk and Scrutiny Board each year in keeping with its delegated function of considering the corporate risk management annual report. The Report describes the corporate- led risk management activity that has taken place during 2025/26 in relation to the council’s risk management arrangements and strategic risk management objectives. The Report does not cover the management of specific risks as such information is already provided separately to the Board in the Risk Report, May 2026 paper. 1.2 In exceptionally challenging times and with constrained resources, the council continues to apply an appropriate level of risk management to prevent or mitigate the effects of loss or harm. In doing so, we recognise that good risk management contributes to the delivery of better service and financial outcomes, business objectives, better project success rates, achievement of targets and fewer unexpected problems. 1.3 We purposefully promote a risk aware culture and strive to place risk management information at the heart of the key decisions that we make. Overall, our risk appetite is ‘cautious’ however this can change from objective to objective. We take an effective approach to managing risk in a way that addresses our significant challenges but also enables innovation. 1.4 This annual report supports the council’s code of corporate governance and seeks to provide assurance to stakeholders (internal and external) concerning the risk management arrangements in place at the council. 2. Risk Management Framework 2025/26: Overview 2.1 Below is an overview of the key components of the council’s risk management framework. Thereafter sections 3 to 7 of this report expand on each component and highlight specific points relevant to 2025/26 activity. (1) Infrastructure/ enablers At the heart of the council’s risk management arrangements are the strategic risk management objectives, the risk management policy and strategy and the strategic risk management development plan. Also embedded within the infrastructure are the communications systems in use for risk management information, the Intranet and the key policy boards and groups such as the Corporate Management Team and Corporate Risk Management Group that have a specific role in risk management. (2) Process A cyclical process for risk assessment, treatment, communication, monitoring and review of risk using a standardised risk matrix. The process and supporting matrix continue to enable a consistent approach to risk management throughout the council, set within the context of the council’s appetite and tolerance for risk. (3) Application/ results Risk management is not viewed as an isolated function or practice but is applied to other key business processes of the council, including service planning, financial planning, performance management, procurement, project management and partnerships. Applying risk management at the right time and in the right way is key to risk management adding value to the organisation and delivering tangible results. (4) Reporting and monitoring Reporting and monitoring arrangements, including individual and group roles and responsibilities for risk management, are defined in such a way as to ensure a suitable flow of risk management information throughout the council and an appropriate level of monitoring and scrutiny relating to the effectiveness of the risk management arrangements in place and progress being made in relation to activity linked to strategic, corporate, service and business as usual risks. (5) Risk management function For the risk management framework to be effective, it must be underpinned by training, guidance and ongoing development activity which raise awareness of how to implement good risk management practice across the council. This aspect of the framework informs the workplan of the corporate risk management function under the responsibility of the Director of Finance and Resources. Page 129 of 238
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2 Document Title: Risk Management Annual Report 2025/2026 Service: N/A Lead Author Strategic Risk & Insurance Services Manager Date Effective: 18 May 2026 Review Dates: Not applicable PUBLIC 3. Risk Management Infrastructure/ Enablers 3.1 Risk Management Policy and Strategy Risk Matters, the combined risk management policy and strategy is reviewed formally every two years by the Audit, Risk & Scrutiny Board with an interim annual review conducted by the Corporate Risk Management Group. The latest version of Risk Matters was agreed by the Corporate Management Team in March 2026 and has been submitted to the ARSB for approval May 2026. The revised policy and strategy reflect recommendations made by Willis Towers Watson who undertook an independent review of the council’s risk management arrangements, on behalf of Internal Audit (the findings were reported to Board by the Chief Auditor in 2025). 3.2 Strategic Risk Management Objectives The council bases its strategic risk management objectives around the former National Risk Management Performance Assessment Model developed by ALARM1. The strategic risk management objectives remain relevant and continue to form the basis of our Strategic Risk Management Development Plan. 3.3 Strategic Risk Management Development Plan To support the implementation of ‘Risk Matters’ and the continuous improvement of risk management practice within the council, a Strategic Risk Management Development Plan (the Plan), is in place, outlining key actions that require to be completed over the life cycle of Risk Matters. Performance against the Plan is reported as follows: YEAR 1, 2024-25 Key performance figure - 100%, (12 of 12 actions) complete, against an 85% in-year target YEAR 2, 2025-26 Key performance figure - 89%, (08 of 09 actions) complete, against an 85% in-year target FULL PLAN, Key performance figure - 95%, (20 of 21 actions) complete, against an 85% 2-year target 3.4 The Corporate Risk Management Group (CRMG) (1) The Group meets 6 weekly for ‘Risk Pulse’ ensuring all members are aware of developing/ emerging areas of risk and how this might impact on various risk registers. The key purpose of this meeting is to share good practice, be aware of each other’s risk context (promoting corporate working) and identify new and emerging risks. (2) The Group also meets on an ad hoc basis for ‘Risk Bite’ where meetings are arranged to ensure progress against key milestones such as ensuring risks are reviewed and reports provided timeously to Board. (3) The final core aspect of activity is ‘Risk Dive’ where the purpose is to carry out an in-depth analysis of a specific risk to form an opinion as to whether the risk is over, under or well controlled, and take forward any improvement actions required. The format for gathering risk data this year to support a new risk template, effectively meant that all strategic and corporate risks underwent a deep dive. For future years, we will once again revert to the methodology adopted whereby a couple of risks are selected and related assumptions are tested. 1 ‘ALARM’ is a member association for risk professionals working (mostly) in the UK public sector. The council’s Strategic Risk & Insurance Services Manager is a Board Director of ALARM. Page 130 of 238
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3 Document Title: Risk Management Annual Report 2025/2026 Service: N/A Lead Author Strategic Risk & Insurance Services Manager Date Effective: 18 May 2026 Review Dates: Not applicable PUBLIC 3.5 Information and communication The council’s website continues to be the main channel through which colleagues and indeed the public can access information about our risk management arrangements. Information about the council’s insurance arrangements is available to colleagues via the intranet. The Corporate Management Group has access to further in-depth material through its extensive use of a dedicated MS Teams channel and sub channels. While risk register data is collated for reporting within the MS Teams channel, going forward there will be development undertaken to systemise this data. New in 2025/26: Corporate Gap Tracker - while completing business-as-usual risk assurance modules, Chief Officers have an opportunity to highlight anything they believe to be a corporate gap in terms of risk controls. Working with ICT colleagues, the risk and internal audit teams have developed and implemented an in-house tracker, which enables the Chief Auditor to see how relevant subject matter experts have responded when a perceived gap has been highlight. The tracker ensures the monitoring of these potential gaps until they are adequately addressed. In progress: We continue to explore a best value solution for systemising our risk information. The preferred option is still to be determined (to build a system in-house or work with an existing commercial supplier to ensure their solution is fit for purpose). 4. Risk Management Process 4.1 The table below summarises the guidance which accompanies the risk management process. Applying this process in all aspects of business helps officers to manage their activities and pursue opportunities in a way that helps achieve objectives and prevent loss or harm. Establish the context Services consider risk in terms of context such as key themes and objectives, service priorities, operational activities or projects, longer-term or shorter-term objectives. Identify risk Services carefully define their risks in such a way as to be clear about the situation presented (opportunity, activity, service change, problem or challenge) and the consequences that may flow from it. We use risk ‘bowtie’ analysis which employees are finding very visual and helpful in understanding risk. Analyse risk Services analyse risk in terms of likelihood of occurrence and should it occur, its potential impact using the adopted corporate risk matrix. Evaluate risk Services evaluate risk in terms of significance, being either ‘low’, ‘moderate’, ‘high’ or ‘very high’ and compare this with the council’s appetite and tolerance for risk. Treat risk Services consider a range of options when deciding on the most appropriate way to address their risks, either through measures to terminate; transfer elsewhere (such as through insurance); tolerate as it is; or treat with cost effective measures to reduce it to a level where the exposure is acceptable or tolerable for the council in keeping with its capacity and tolerance for risk. Note: in the case of opportunities, services may ‘take’ an informed risk in terms of tolerating it if an opportunity is judged to be (1) worthwhile pursuing and (2) the service is confident in its ability to achieve the benefits and justify the risk. Monitor and review risk Services are aware that once a risk assessment has been undertaken it is necessary to continue to monitor and review the risk for changes in context or the measures that are in place to control it. Communicate and consult Services are aware that it is good practice for at least two officers with relevant subject knowledge to undertake risk assessment (in consultation with other officers if necessary) with the key outcomes of the risk assessment process communicated to relevant persons (such as using the risk implications section on Board papers). The process outlined above remains fit for purpose. The steps in the process are embedded in the council’s online risk management course. New in 2025/26: Identifying risk – a QR code (with supporting MS Form), has been developed to enable anyone with a valid employee number (networked and non/ networked), to be able to ‘Raise-a-Risk.’ On completing a few details, the form then flows to the correct service risk rep for review and possible inclusion in the relevant risk register. Page 131 of 238
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4 Document Title: Risk Management Annual Report 2025/2026 Service: N/A Lead Author Strategic Risk & Insurance Services Manager Date Effective: 18 May 2026 Review Dates: Not applicable PUBLIC 5. Risk Management Application/ Results 5.1 For risk management to truly add value for the organisation, it needs to be applied across the range of business processes in operation throughout the council and all its service departments. This section provides an outline of how this happens in practice across a range of business practices. 5.2 Risk management continues to be a key component of the council's programme and project management arrangements meaning that if risks are proactively addressed through each stage of a project, the desired outcomes are more likely to be achieved, on time and within the planned budget. 5.3 Each service continues to monitor their risks and refresh them annually, taking account of the service priorities and service improvement plans. This means that risks relating to the service priorities are proactively addressed and services are more likely to achieve their priorities and outcomes as planned. 5.4 Each year, services bring to the attention of the Director of Finance and Resources any areas of unavoidable cost pressures they are experiencing. During this process services can highlight instances where cost pressures relate to risks, and this supports effective decisions to be made in financial planning. 5.5 For risk assurance, all Heads of Service (and direct reports to Directors), undertake self-assessment with the Business-as-Usual Risk Assurance Model (BaURAM © Renfrewshire Council), developed in house and first launched in April 2023. The outputs from the model are reported to the Audit, Risk & Scrutiny Board as per the 6 monthly risk reporting requirements and separately by the Chief Auditor in relation to annual governance assurance levels. BaURAM is now in its 3rd year of operation and continues to add value to our assurance arrangements. 6. Reporting and Monitoring 6.1 The governance arrangements in place during 2025/26 have continued to ensure clear lines of accountability for risk management and continue to enable a suitable flow of risk information throughout the council. The Audit, Risk & Scrutiny Board received risk progress reports as planned in May and November 2025. New in 2025/26: The Risk and Insurance Team transferred from Internal Audit Services to Business Services under the leadership of the new Head of Business Services, Risk & Safety. New in 2025/26: Following on from the Willis Towers Watson report, the risk team has expanded to recruit a new Corporate Risk Officer post, reporting to the Strategic Risk & Insurance Services Manager. 6.2 Each service has at least one representative on the Corporate Risk Management Group (the Group), and at least one representative from each service is always a Head of Service. The Group has overseen the 2025/26 strategic and corporate risks, monitoring progress. Services have taken ownership of their risks with processes being followed for reporting, and where necessary ‘escalation’ of significant risks to the Group. All service departments submitted their risk data on time for the 6 monthly progress reports to the Audit, Risk and Scrutiny Board as planned. 6.3 The Corporate Risk Management Group continues to operate in a way that is more dynamic in terms of monitoring risk activity across various risk registers and the Business-as-Usual Risk Assurance Model. 6.4 In terms of monitoring performance in risk management, when Willis Towers Watson undertook their review of our risk management arrangements, they concluded that the council was ‘leading’ in areas of governance and culture, ‘established’ in the areas of strategy, risk reporting and monitoring, risk analysis and evaluation, and risk response, and ‘developing’ in the areas of risk identification and the risk control environment. Council performance in the ‘developing’ areas has improved through the introduction of the QR code for risk identification and the corporate gap tracker for the risk control environment. 6.5 The council has a number of risk management Key Performance Indicators that it monitors in order to see how risk management is being embedded across the organisation. Performance at year end was as follows. Page 132 of 238
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5 Document Title: Risk Management Annual Report 2025/2026 Service: N/A Lead Author Strategic Risk & Insurance Services Manager Date Effective: 18 May 2026 Review Dates: Not applicable PUBLIC 89% Strategic RM Development Plan actions completed in year (annual, target 85%) (24/25, 100%) 95% Strategic RM Development Plan actions completed – full 2yr plan (2yr target 85%) 100% service departments undertaking horizon scanning, 6 monthly (6 monthly, target 100%) 100% 'Whose risk it anyway' delegate feedback (scoring 4 or above) (per course, target 85%) 100% services (SMTs) reviewing risk profiles regularly (>6 monthly) (annual, target 100%) 99.5% risk modules showing reasonable or substantial assurance (annual, target 95%) (24/25, 97%) 33% risk ‘pulse’ meetings with 100% service risk rep representation (annual, target 100%) (24/25, 50%) 100% deep dive exercises undertaken against target (annual, targ. 2 p/ann) (24/25, 50%) 82% ≥grade 9 completing the online risk module (60% in-year target) (annual, targets below) (24/25 5.4%) Yr1 30%, Yr2 60%, Yr3 90%) It is worth noting the improved performance in relation to compliance with the mandatory training target for the online risk course. % of grade 9s and above completing the course has increased significantly from 5.4% in year 1 to 82% in year 2, now ahead of target. 7. Risk Management Function/ Training and Development 7.1 The council’s Risk Management Training Strategy ensures we are clear about the council’s expectations as to the degree of risk management knowledge required across a range of roles within the council, and the risk management training and development solutions that are available and should be accessed through the council to enable competence and capacity to manage risk within those roles. 7.2 Over the course of 2025/26 the training below has been delivered, in addition to our two online courses (An introduction to risk management, and the insurance guide for procurement activities): Corporate Course* Service Specific Elected Members Other ▪ 30 May 2025 ▪ 02 October 2025 ▪ 13 November 2025 ▪ 04 December 2025 ▪ 26 March 2026 ▪ 4 April – Facility and Property Services - contractor risk and insurance ▪ 12 May – risk management for new Audit, Risk & Scrutiny Board member ▪ 12 May – training for new interim Head of Service ▪ 25 August – training for service risk reps on new risk template ▪ 02 December – training for subject matter experts on new corporate gap tracker ▪ 05 December – presentation to Scottish Local Authority Chief Internal Auditors Group on our risk assurance model * The ‘Whose Risk is it Anyway’ in-person course is now running on the last Thursday of every second month 7.3 Ad hoc support, advice or training requests continue to be met so far as reasonably practical. 7.4 To continue to provide evidenced based training, development and advice for the council, the Strategic Risk & Insurance Services Manager, and the Corporate Risk Officer maintain continued professional development in their field. Both are qualified at Masters Level in risk management and/ or related disciplines. 7.5 Through membership of ALARM, the Strategic Risk & Insurance Services Manager, and the Corporate Risk Officer keep abreast of risk management developments and best practice in other public-sector organisations and local authority areas. The Strategic Risk & Insurance Services Manager presently serves as an ALARM Board Director following a 2-year tenure as ALARM President. 7.6 Through the council’s contracts with Insurers and Insurance Brokers, the Risk and Insurance Team keep up to date with developments in the insurance sector to ensure that the council’s insurance interests and liabilities are protected so far as possible. 8. Conclusion 8.1 This Report has provided an overview of risk management arrangements and activity during 2025/26 aligned to the council’s corporate-led risk management approach. It is intended that the report provides assurance to the Board. Page 133 of 238
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PUBLIC To: Audit, Risk and Scrutiny Board On: 18 May 2026 _______________________________________________________________________ Report by: Chief Executive _______________________________________________________________________ Heading: Local Government Benchmarking Framework 2024/25 _______________________________________________________________________ 1. Summary 1.1 The Local Government Benchmarking Framework (LGBF) is a high-level benchmarking tool which allows local authorities to compare their performance across a wide range of key service areas such as education, housing, and adult social care. Renfrewshire Council has participated in the development of the LGBF since its inception in 2010 and the framework has expanded to comprise 108 indicators. The purpose of the Framework is to support evidence-based comparisons and encourage shared learning and improvement across local authorities. Reports on Renfrewshire’s performance against LGBF indicators are provided to the Audit, Risk and Scrutiny Board every six months, with the Spring report also including a summary of the Improvement Service’s annual National Benchmarking Overview Report. 1.2 The Improvement Service releases LGBF data on a monthly basis, as it becomes available. This report therefore refers chiefly to all 2024/25 data released up to and including March 2025, with 92 indicators in total available. The tables in Appendix 1 provide data for 2022/23, 2023/24 and, where available, 2024/25. These tables also include a comparison with the national average and with the relevant family group of local authorities (i.e. those which have been assessed as having similar characteristics). 1.3 The Improvement Service provides an online dashboard which allows users to view and interact with the data. It allows comparison between a council and the national average, and with the family group. They infer particular judgements, such as cheapest equalling best. Local policy decisions can therefore impact on how local performance appears relative to others. Item 8 Page 135 of 238
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PUBLIC 1.4 In order to provide elected members with additional insight into improvement relative to other councils, the data in Appendix 1 includes rankings based on our performance relative to the 31 other local authorities. It should also be noted that it is possible for performance to improve in real terms but for this not to be reflected in terms of an improvement in rankings because other councils have also improved. 1.5 Of the 92 indicators with data for 2024/25, 58 have improved or maintained performance and 65 have improved or maintained their ranking relative to other councils. There are 32 indicators ranked in the top 8 councils and 11 ranked in the bottom 8. This is a very positive position given the continuing context of significant demand for services and ongoing financial and workforce challenges as highlighted in the national report. Areas of particular progress include the poverty-related educational attainment gap and climate change indicators. 1.6 Renfrewshire Council actively contributes to national discussions and learning on the Local Government Benchmarking Framework and uses it to identify opportunities to explore areas of challenge and of best practice. 1.7 The Council also publishes its statutory Public Performance Reporting document – How are we doing? - on the Council’s website. Performance information gathered through the LGBF is included as part of the report which allows our residents to understand how the Council is performing, relative to other Councils. Services also publish performance information regularly through operational reports and updates on Service Improvement Plans and the Council Plan. 2. Recommendations 2.1 It is recommended that the Audit, Risk and Scrutiny Board • notes the contents of the report; • notes that an update on the LGBF will be provided to this Board in November 2026. 3. Background 3.1 All Scottish local authorities participate in the Local Government Benchmarking Framework (LGBF), which allows councils to compare their performance across a suite of indicators, including costs and performance of key council services, and levels of public satisfaction. Whilst there are always different views on the nature and calculation of specific indicators, the framework provides a tool for the Council to consider its performance in relation to delivering Best Value, as well as a platform for learning and sharing good practice. It is used in conjunction with other benchmarking tools, data and information that Council services use to assess performance, such as service key performance indicators, service improvement outturn reports, national and local surveys, inspections, and audits. Page 136 of 238
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PUBLIC 3.2 There are currently 108 indicators in the Framework, which cover the majority of council services across ten categories: • Children’s services; • Corporate services; • Adult social care; • Culture and leisure services; • Environmental services; • Housing services; • Corporate asset management; • Economic development; • Financial sustainability; • Tackling climate change. 3.3 The LGBF provides a useful means of comparing relative performance across all Scottish councils but like all performance information, it should be used with caution, with due consideration given to local priorities and investment decisions, and differences in council structures. It does not represent the full range of council service delivery. 3.4 The Accounts Commission have published a new Statutory Performance Indicator (SPI) Direction which covers three reporting years starting from 2025/26. The updated direction has an increased focus on the use of LGBF indicators and more frequent reporting. Renfrewshire Council moved to six monthly updates to elected members on the LGBF indicators, taking effect in 2025/26. 4. National Context 4.1 Each year, the Improvement Service (IS) produces a National Overview Report, commenting on general trends in local authority performance across Scotland and providing some context. The 2024/25 report was published in March 2026 and key messages remain similar to those in previous Improvement Service reports – that continued pressure on resources is limiting the scope to deliver continuous improvement across the Scottish local government sector. The 2026 report goes further than in previous years, and the Improvement Service believes that the financial, workforce and demand pressures are now a structural feature of local government which cannot be addressed through innovation, service redesign and partnership working alone. 4.2 In considering the financial pressures on local government, the IS reflect on the Accounts Commission’s recent reflection that “the cost of delivering services is rising faster than available funding.” As in previous years, the IS highlight the growth in local government funding being much lower than the growth in health funding – 1.1% and 4% respectively between 2024/25 and 2025/26, with an even wider gap over the longer term. The national report notes that the spending review published in early 2026 points to a reduction in local government funding of 2% in 2026/27 and 3.8% in 2027/28. It also highlights an increase in the proportion of funding which is ring-fenced or otherwise directed for specific national priorities; this was 21% of funding in 2023/24 and rose to 24% of funding in 2024/25. Page 137 of 238
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PUBLIC The report notes that Councils have had to draw on reserves to achieve a balanced budget and the Improvement Service expresses concern about asset deterioration. 4.3 Demand for services continues to grow and local authorities have, in recent years, had additional responsibilities to deliver in relation to areas such as climate change, tackling poverty and digital transformation. Contributors to rising demand include demographic factors such as an ageing population, societal changes such as persistent poverty and greater mental health needs, and service-specific pressures such as the increase in homelessness. The IS note that a consequence of these factors has been a reduction in non-statutory services and highlight the risk of a reduction in funding for early intervention and prevention work. 4.4 In the chapter on workforce challenges, the report states that the overall local government workforce has grown by 6% over the last decade, mainly driven by ring-fenced funding for social care and education. There are recruitment and retention pressures in a number of fields, with most councils reporting critical shortages of social care staff and social workers, and around three-quarters having critical shortages of roles such as planners and environmental health officers. Pay levels and competition from other sectors are commonly cited as contributing factors. Sickness absence amongst local authority staff is at its highest level since the LGBF started reporting on it, and this is noted as adding to service resilience issues and creating additional strain on staff. The report expresses some concern about the age profile of the local government workforce (56% of staff aged 45-64) and the risks to succession planning and service continuity. 4.5 The chapter on adult social care continues the theme of structural funding gaps and increased pressures arising from workforce shortages, provider fragility and rising demand for services. It notes that real terms spending on the over 65s actually fell in 2024/25 but expenditure growth has been driven by demand within the 18-64 age groups, with large increases since 2010/11 on services for adults with learning disabilities, physical and sensory disabilities and mental health needs. The report highlights a trend towards more intensive social care packages for complex needs with more hours of care delivered but to fewer people. The Improvement Service acknowledges that the LGBF would benefit from more detailed insight into social care for those aged 18-64 and is doing preparatory work to understand what performance measures could be incorporated in the future. 4.6 On education, the report notes continued improvement in primary-level attainment, with performance exceeding pre-pandemic levels for both literacy and numeracy, and a continued narrowing of the poverty-related attainment gap. Senior phase attainment levels remain complex when identifying long-term trends, due to the disruption and changed assessment methods of the pandemic, but demonstrate a sustained broad upward trend. School attendance levels are showing some recovery but still remain before the previous norms for both primary and secondary phase. The report notes that performance relating to post-school destinations remains strong but has plateaued. On funding, the view of the Improvement Service is that commitments to maintain teacher numbers are a constraint on spending and are reducing the scope for delivering savings. Page 138 of 238
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PUBLIC 4.7 The chapter on tackling poverty highlights the important role local government plays in addressing poverty and the impact of whole system approaches. The report provides details of short-term improvements in Council Tax collection and rent arrears and speculates as to whether this is an early sign of cost-of-living strain easing for some people; the drop in demand nationally for Scottish Welfare Fund assistance for the second year in a row is also presented as a possible further sign of that easing. Nonetheless, it stresses the continued importance of councils in addressing drivers of poverty. 4.8 In concluding, the national report finds that the slowing rate of improvement is to be expected in the context of the pressures it sets out. It points out that there has been a slight shift back to improvement in 2024/25, it does not counter the broader trend. Long-term improvement remains positive, with 66% of indicators having improved since the base year, but shorter-term trends are more complicated, with the proportion of indicators in decline growing each year. The report highlights those areas where it believes there are emerging pressures, those where the IS believe there are persistent structural challenges, and those which are showing signs of recovery. It concludes by presenting some case studies of good practice. 5. Overview of Renfrewshire’s Performance 5.1 This section provides an overview of Renfrewshire’s LGBF performance in relation to service categories. Appendix 1 provides the Council’s data, ranked position, the Scottish average, and the family group range for all the indicators; for ease of use, indicators in the top quarter of performance are highlighted in pale green and those in the bottom quarter in pale red. Appendix 2 includes a list of those indicators in the top quarter and bottom quarter in terms of ranked performance of the 32 local authorities. Data for 2024/25 is available for 92 of the 108 indicators. 5.2 Of those 92 indicators, Renfrewshire has performed as follows: o 58 indicators have improved or sustained performance; o 32 indicators have falling performance; o 63 indicators maintained or improved their ranking; o 29 indicators have fallen in the rankings; o 32 indicators are ranked in the top 8 best performing councils for that measure and 55% of indicators are in the top half of councils; o 16 indicators are ranked in the 8 lowest performing councils for that measure. 5.3 Although the national report highlights an overall trend of slowing improvement, Renfrewshire Council progress relative to previous years and relative to others has shown an increased pace of improvement in 2024/25. Figure 1 below shows the number of indicators improving on the previous year since 2021/22, both in terms of outright performance and ranking (i.e. performance relative to others). It also shows the number of indicators which ranked in the top or bottom 8 in each of those years. Almost one-third of indicators rank in the top 8. Page 139 of 238
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PUBLIC 5.4 The Improvement Service provides some useful charts to indicate how each local authority’s performance has changed since the inception of the LGBF, and on the previous year. Figures 2 and 3 below show the profile of improvement in Renfrewshire on that base year and on the previous year; these charts only include the performance measures rather than cost, satisfaction or financial sustainability. Figure 2 shows that 79% of indicators have improved on the base year, well above the average of 66% noted in 4.8 above. Table 1 below shows how this compares with other local authorities in our Family Groups, with Renfrewshire having the highest proportion of improving indicators both since the base year and in the previous year. Figure 2: Performance indicators Change on base year (Renfrewshire) Figure 3: Performance indicators change on most recent year (Renfrewshire) 5.5 Renfrewshire Council ranks in the top 8 councils for 32 indicators, and in the bottom 8 for 16 indicators. Areas where we have strong relative performance include pupil attainment at levels 5 and 6 and in numeracy at primary school level, hospital readmissions and delayed discharges, the condition of Class A and B roads, rent arrears, the time taken for non- emergency housing repairs, some financial sustainability measures, and CO2 emissions from electricity, gas and transport. 47 50 30 14 36 41 23 15 46 43 23 23 58 65 32 16 0 10 20 30 40 50 60 70 Number with performance improved or maintained from previous year Number with ranking improved or maintained from previous year Number in top 8 Number in bottom 8 Renfrewshire Council Post-Pandemic LGBF Performance 2021/22 2022/23 2023/24 2024/25 Page 140 of 238
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PUBLIC Areas where Renfrewshire ranks in the bottom quarter include school exclusions, satisfaction rates on street cleaning and refuse collection, council tax collection, and crisis grant processing. Table 1: Percentage of measures improving, comparison with Family Group councils % Performance Measures Improving on Base Year % Performance Measures Improving on Previous Year Angus 57% 53% Clackmannanshire 73% 38% Dumfries & Galloway 65% 49% East Renfrewshire 75% 43% Falkirk 65% 49% Fife 69% 53% Inverclyde 69% 44% Midlothian 66% 47% South Ayrshire 65% 44% South Lanarkshire 71% 41% West Lothian 60% 44% Renfrewshire 79% 55% 5.6 More detail on specific indicators is covered below under each LGBF category. Some caveats on the use of cost and satisfaction measures is also provided. Understanding Cost Indicators and Performance 5.7 The approach taken by the Improvement Service in relation to LGBF rankings on cost measures (of which there are 18) is to consider ‘cheapest’ as ‘best performing’. As such, any consideration of relative and absolute performance must take account of local policy decisions which target investment in priority areas, such as the investment in roads in Renfrewshire. Similarly, differences in the structure of every council can also account for variation as costs may be allocated differently (for example, management costs or maintenance costs). The cost of money advice services is included with environmental health and trading standards though some councils do not provide any money advice services and so this may not be a helpful comparison. 5.8 It should be noted that cost measures only present part of an assessment of performance and alone, they should not be perceived to equate to quality. Work is being undertaken across local authorities to get a clearer picture of differences in cost allocation so that these cost measures may be more comparable in future years. Page 141 of 238
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PUBLIC Understanding Customer Satisfaction Measures 5.9 The LGBF reports on seven customer satisfaction measures, and uses the Scottish Household Survey (SHS) as its source for these indicators. Because of very low sample sizes once the survey is broken down to local authority level, the measures use an average over the most recent three year period; the 2024/25 figures are therefore an average of results from 2022/23, 2023/24 and 2024/25. The survey uses a general sample of the population rather than being restricted to people who use the services they are being asked. Satisfaction ratings from those who actually use services are typically much higher than the general measures. As the respondents are different each time, it is not possible to state whether a person’s perception improves or worsens over time. 5.10 As well as the small sample size per local authority, and the use of value judgements rather than measurable quality, there are two further caveats to be considered when using SHS data. The first is that the LGBF uses the figures for those who actively express satisfaction, rather than those actively expressing dissatisfaction – this is relevant because many people state that they have no view. The second is that SHS statistics are provided with a note of the sampling error, which tells users how much margin of error there is with the figure depending on the estimate and the sample size. For small sample sizes, that margin of error can make a considerable difference. 5.11 In 2025, the Council carried out its own resident research and included questions on satisfaction with particular services. The sample size was much larger than the latest Scottish Household Survey (1,016 residents in the Council’s survey compared with 250 in the SHS) and follow-up focus groups were held to get a deeper understanding of the issues raised. Table 2 below provides a comparison of the satisfaction rates reported in the LGBF and in the Council’s 2025 Resident Survey. Table 2: Percentage of residents satisfied with selected council services Reported in LGBF (Scottish Household Survey) Reported in Resident Survey Leisure facilities 64% 84% Libraries 61% 88% Museums and galleries 60% 84% Parks and open spaces 85% 88% Refuse collection 75% 73% Schools 64% 94% Street cleaning 49% 64% Page 142 of 238
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PUBLIC Children’s Services 5.12 There are now three years of consistent data available for attainment (these were disrupted by the pandemic and attainment figures were not directly comparable) and Renfrewshire is one of the top-performing councils for several attainment measures, including the overall tariff score at senior phase, and the percentage of children in P1, P4 and P7 meeting expected levels in numeracy. The poverty-related attainment gap for primary age children narrowed in 2024/25 and is now smaller than pre-pandemic levels. The poverty-related gap in literacy also reduced considerably in 2024/25 and was 18.9 percentage points, compared with 23.9 in 2023/24. In 2024/25, Renfrewshire was slightly behind the national average in terms of tariff scores for school leavers in the most deprived and least deprived 20% but ahead for those in the other SIMD quintiles. 5.13 School attendance has been an area of challenge nationally since the pandemic, but there has been further improvement in 2024/25. Renfrewshire’s attendance rate is 91% which is the same as the Scottish average and slightly higher than the family group average. However, exclusions remain a difficult local issue, with Renfrewshire ranked 30th out of 32 local authorities and an exclusion rate of 25.1 exclusions per 1000 pupils compared with a Scottish average of 15.2. There has been a great deal of fluctuation on this indicator over the lifetime of the LGBF. Children’s Services are progressing several pieces of work to improve attendance and reduce exclusions, including a collaboration between Educational Psychology and Social Work to support neurodiverse care-experienced young people, using the Flexible Learning Resource to support those with Emotionally-Based School Avoidance, and creating a new Virtual Head Teacher post to provide additional, dedicated leadership relating to flexible learning, attendance and exclusion. 5.14 The percentage of children on the child protection register who were reregistered within 18 months fell from 10.7% in 2023/24 to 3% in 2024/25. Registration is always based on an assessment of risk and is therefore not an area where high or low figures denote good or bad performance; reregistrations may often occur when the risk factors in a child’s life change. Adult Social Care 5.15 Renfrewshire remains high-performing in relation to minimising delayed discharges from hospital, with the lowest rate in the country. Although the rate of bed days lost per increased in 2024/25, Renfrewshire was the best performing council for the second year in a row, and has been in the top 5 best performing councils for all but two years of the LGBF; the current Scottish average is more than five and a half times the Renfrewshire rate. Renfrewshire also has one of the lowest rates of hospital readmission within 28 days of discharge. Both these indicators point to the responsiveness and effectiveness of community health and social care locally. Page 143 of 238
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PUBLIC 5.16 The percentage of people aged 65 and over who have long term care needs and receive personal care at home has been fairly stable in recent years, despite growing demands. In 2024/25, there was an increase in the number of people supported at home in this way – 65% compared with 63.2% in 2023/24. 5.17 The proportion of care services graded Good (4) or better by the Care Inspectorate has increased from 75.4% to 82.1%, moving Renfrewshire out of the bottom 8 in terms of performance. It must be noted that this refers to all registered care services in Renfrewshire and not just those provided directly by the Council or HSPC, or those commissioned by the Council or HSPC. No HSPC-provided services have gradings below Good; five are graded Very Good and three are graded Excellent. Corporate Services and Corporate Assets 5.18 The gender pay gap in Renfrewshire has moved to a position whereby women are slightly out-earning men in similar roles for the first time, and the Council ranks sixth highest for this indicator, though the gap is slightly wider than 2023/24 but has tipped in favour of female staff. Rankings are based on how close to 0% the gap is. The change is partly related to pay deals in recent years which have had a greater impact on the lowest paid staff who are disproportionately female. Renfrewshire Council remains in the bottom quarter of the rankings for the percentage of the highest paid staff who are female – the percentage fell a little in 2024/25 and the trend in recent years has been for this to be fairly stable at between 55 and 58%. It remains lower than the Scottish average and not yet reflective of the workforce as a whole, of whom around 75% are women. 5.19 Performance on invoice processing remains strong, meaning our suppliers are paid promptly. In 2024/25, more than 97% of invoices were processed within 30 days, compared with a national average of just over 93%. Renfrewshire is the third best performing council on this measure and has performed strongly over a number of years. 5.20 As noted above, the national report by the Improvement Service highlights how the cost of living continues to impact on council services. Renfrewshire Council continues to prioritise support for households in need, and distributes the 5th highest percentage of Social Welfare Fund monies and the highest percentage of Discretionary Housing Payments in Scotland. We continue to receive a high volume of crisis grant applications – 8,930 in 2024/25 and 89.4% were given a decision within one working day, However, this compares with a Scottish average of 96% though that average does not take account of how many applications a council receives (which ranges from 125 to 38,995). Our internal target for processing Crisis Grant is 2 days which is aligned fully to the Scottish Welfare Fund statutory guidance, and is consistently achieved. The Council also processed 2,815 Community Care grant applications in 2024/25 with 92 % receiving a decision within 15 days, higher than the national average of 90.7%. Page 144 of 238
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PUBLIC 5.21 There has been a slight increase in the level of Council tax collected as a percentage of the amount due – from 94.3% in 2023/24 to 94.5% in 2024/25. The national average collection rate is 95.5%. Collection rates need to be considered within the context of the cost of living and the considerable variation in levels of deprivation across different local authorities. The cost per dwelling of collecting Council Tax fell in 2024/25 due to internal efficiencies. 5.22 Staff sickness absence is noted in the national report as being one of the biggest challenges for local authorities. Renfrewshire Council has improved it’s relative position this year in relation to non-teaching staff though the number of days lost per FTE increased from 14.69 in 2023/24 to 15.1 in 2024/25. In the same period, days lost for teaching staff rose from 7.23 to 8.4 days. Addressing absence levels is a key focus for the Council during 2025/26 and a multi-faceted programme of work is underway to deliver improvements. This includes the development of new guidance for managers, more awareness raising of the wellbeing support available to staff, and additional tools to support scrutiny of absence recording and reporting. Culture and Leisure Services 5.23 There are four cost measures and four satisfaction measures for Culture and Leisure services, and none specifically tracking performance. As noted earlier in the report, higher costs can represent investment such as the case of our parks and open spaces. Satisfaction levels as reported through the Scottish Household Survey show a declining trend, though the Council’s resident research carried out in 2025 indicated satisfaction rates for culture and leisure services ranging between 84% and 88%. Environmental Services 5.24 Renfrewshire’s performance exceeds the national average for roads requiring maintenance treatment for all four classes of road, and ranks in the top 10 for three of the four categories. Performance relative to the family group shows that Renfrewshire is the second best performing council for A, B and U roads. Investment in roads remains above average. 5.25 The Street Cleanliness score, based on three random samples across the year, increased from 88.5% to 91.7% which is exactly in line with the Scottish average. Satisfaction with street cleaning, as measured by the Scottish Household Survey, was 48.6%, a fall from last year; Renfrewshire’s own Resident Research carried out in 2025 reported a satisfaction rate of 64% as noted earlier in the report. 5.26 There has been a reduction in the proportion of waste being recycled, which was 44.3% in 2023/24 and is 42.8% in 2024/25. This is partly due to changes in regulations for some materials, and a change in local processing arrangements; there is now a greater proportion being diverted for incineration rather than recycling. Economic Development Page 145 of 238
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PUBLIC 5.27 Employability services in Renfrewshire continue to out-perform the national average in relation to the proportion of people supported into paid work, with 16.3% supported into employment. The service also supports people with training, work experience and qualifications and in 2024/25 provided a service to over 1400 people. The number of businesses supported by Business Gateway who progressed to start-up also fell but still out-performed the Scottish average. 5.28 There has been a further increase in the proportion of Council procurement spend with local suppliers, from 20.15% in 2023/24 to 22% in 2024/25. The Council has continued its programme of work to support local suppliers to bid for contracts through supplier events, market engagement and changes to our standing orders. Increasing direct spend with local businesses is also a key element of the Council’s Community Wealth-Building work. 5.29 Renfrewshire has one of the highest town vacancy rates and this rose to 19% in 2024/25. The figure is impacted by the decision to leave some units in the Paisley Centre vacant ahead of any redevelopment. Housing 5.30 There continues to be an improving picture in relation to rent arrears, which now account for 7.1% of all rents due, compared with 8.32% in 2023/24. Arrears have consistently tracked below both the Scottish and family group averages, though none have yet fallen to pre- pandemic levels. Strong performance may be due in part to the Council’s ongoing topping- up of the Discretionary Housing Payment Fund and the Tenant Support Fund that was introduced in 2023. There has also been a further improvement on rent loss due to void properties, which is at its lowest level since being added to the LGBF in 2013/14. 5.31 The time taken to deal with non-emergency repairs is another strength, and improved to 6.9 days, again comparing favourably with both the Scottish and family group averages. 5.32 Additional resource was put in place to address performance against the Scottish Housing Standard, which had been impacted by the timing of changes to the standards, which coincided with pandemic lockdowns and consequent delays in work being carried out. This extra resource has resulted in improvement from 68% achieving standard in 2023/24 to 80% in 2024/25. The proportion not meeting the standard will include some abeyances, for example where tenants do not allow access to the property for work to be carried out. Financial Sustainability 5.33 Renfrewshire’s performance against these measures remains strong; three of the six indicators are ranked in the top quarter. An additional indicator has been added to this category for 2024/25 – Reliance on Reserves as a Percentage of Net Expenditure. Historic data has been provided for the new indicator so that local authorities can compare trends. Renfrewshire Council ranks in the middle of the rankings for this indicator and is above the national average. Tackling Climate Change Page 146 of 238
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PUBLIC 5.34 There is a considerable lag in the reporting of the area-wide emissions indicators and so data for 2024/25 is not available for area-wide per capita CO2 or for area-wide CO2 emissions within the scope of the local authority to impact. 5.35 The latest data for emissions from transport, electricity and gas show that Renfrewshire Council continued to reduce CO2 emissions in all three areas in 2024/25; performance in all three keeps Renfrewshire in the top quarter of performers, and as the best-performing council on electricity emissions. 6. Monitoring and reporting of LGBF 6.1 The performance of the LGBF indicators will continue to be monitored by the Corporate Management Team, the officer Performance Group, through service improvement planning processes and through further benchmarking activities to develop and share best practice. A report on the LGBF will continue to be submitted to the Audit, Risk and Scrutiny Board on a six-monthly basis to review performance and monitor progress. 6.2 Renfrewshire Council publishes its statutory Public Performance Reporting document on the Council’s website in March each year. Relevant performance information gathered through the LGBF is included as part of the report. Implications of this report 1. Financial – No direct implications though the report includes cost-based measures. 2. HR and Organisational Development – no direct implications from the report but there are several indicators relating to staff. 3. Community/Council Planning – the indicators contribute to our understanding of performance in relation to Community Plan and Council Plan themes. 4. Legal – none 5. Property/Assets – no direct implications but the report references indicators relating to council assets. 6. Information Technology – n/a 7. Equality & Human Rights – The recommendations contained within this report have not been assessed in relation to their impact on equalities and human rights. The report contains information about past performance and is for noting. 8. Health and Safety – none Page 147 of 238
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PUBLIC 9. Procurement – no direct implication but the report includes details of an indicator relating to the Council’s procurement spend. 10. Risk – none 11. Privacy Impact – none 12. COSLA Policy Position – the LGBF framework represents a joint commitment by SOLACE (Scotland) and COSLA to develop better measurement and comparable data to target resources and drive improvements. 13. Children’s Rights – no direct implications from the recommendations but the report contains information about performance indicators relating to services for children and young people. 14. Climate Risk – no direct implications but the report includes measures relating to CO2 emissions. Author: Lisa Fingland, Policy Manager, lisa.fingland@renfrewshire.gov.uk Page 148 of 238
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PUBLIC Appendix 1: Renfrewshire’s 2024/25 data Indicators are grouped by service category. The tables show Renfrewshire’s position for the last three years, the Scottish average, and the Family Group range and ranking. Indicators which are in the top eight councils for performance are highlighted in pale green and indicators in the bottom eight councils are highlighted in pale red. Family Groups allow comparisons and encourage discussions between similar councils. Renfrewshire is currently in the following family groups: • Family Group 3 for population type, which includes Children Services, Adult Social Care and Housing Services – Clackmannanshire, Dumfries & Galloway, Falkirk, Fife, Renfrewshire, South Ayrshire, South Lanarkshire, and W est Lothian. • Family Group 3 for area, which includes Corporate Services, Culture and Leisure, Environmental Services, Corporate Assets, Economic Development, Financial Sustainability, Tackling Climate Change – Angus, Clackmannanshire, East Renfrewshire, Inverclyde, Midlothian, Renfrewshire, South Lanarkshire and W est Lothian. Children’s Services 25 of the 32 indicators have 2024/25 data available. Eleven are ranked in the top quarter, three are ranked in the bottom quarter. Indicator Ranked Position Data Scottish Average Fam ily Group (Maxim um /Minim um ) Fam ily Group Ranking 2022/23 2023/24 2024/25 2022/23 2023/24 2024/25 CHN1 Cost Per Primary School Pupil 13 8 8 £7,306.00 £7,166.00 £7,299.13 £7,606.00 East Renfrewshire £6,945.19 to Clackmannanshire £8,251.59 2 CHN2 Cost per Secondary School Pupil 3 5 1 £8,222.93 £8,362.30 £8,356.70 £9,341.00 Renfrewshire £8,356.70 to Clackmannanshire £10056.58 1 CHN3 Cost per Pre-School Education Registration 6 14 10 £10,549.9 8 £12,219.0 1 £11,584.03 £12,055.32 W est Lothian £9,652.77 to Falkirk £13,145.88 4 CHN4 % of Pupils Gaining 5+ Awards at Level 5 7 10 8 71 69 71.9 68.6 W est Lothian (81% ) to Clackmannanshire (58% ) 2 CHN5 % of Pupils Gaining 5+ Awards at Level 6 10 7 8 39 42 43.5 40.8 W est Lothian (55.1% ) to Clackmannanshire (30.1% ) 3 Page 149 of 238
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PUBLIC Indicator Ranked Position Data Scottish Average Fam ily Group (Maxim um /Minim um ) Fam ily Group Ranking 2022/23 2023/24 2024/25 2022/23 2023/24 2024/25 CHN6 % of Pupils from Deprived Areas Gaining 5+ Awards at Level 5 (SIMD) 5 8 10 57 51 53.7 53 W est Lothian (68.6% to Clackmannanshire (43.4% ) 4 CHN7 % of Pupils from Deprived Areas Gaining 5+ Awards at Level 6 (SIMD) 12 6 9 22 24 25.2 24.3 W est Lothian (36.1% )% to Clackmannanshire (14.0% ) 3 CHN8a The Gross Cost of "Children Looked After" in Residential Based Services per Child per W eek 27 31 Not availabl e £6,368.56 £7,752.02 Not available 23/24 - 5477.1782 Renfrewshire (£7752) and Dumfries & Galloway (£4533) 8 CHN8b The Gross Cost of "Children Looked After" in a Community Setting per Child per W eek 7 8 Not availabl e £348.59 £400.92 Not available 23/24 - 492.2316 Fife (£609) and Renfrewshire (£400.9) 1 CHN9 % of children being looked after in the community 9 5 Not availabl e 91.7 92.8 Not available 23/24 - 88.8% Clackmannanshire (93.87% ) and Falkirk (84.9% ) 2 CHN11 Proportion of Pupils Entering Positive Destinations 10 5 2 96.4 97.1 97.9 95.7 Renfrewshire 97.9 to W est Lothian 95.6 1 CHN12a Overall Average Total Tariff 10 9 8 973 953 938 922 W est Lothian (1019.13) and Clackmannanshire (755.58) 4 CHN12b Average Total Tariff SIMD quintile 1 6 5 13 697 723 647 655 W est Lothian (732) and Clackmannanshire (465) 4 CHN12c Average total tariff SIMD quintile 2 9 17 13 838 742 786 772 South Lanarkshire (858) and Clackmannanshire (677) 5 CHN12d Average total tariff SIMD quintile 3 4 14 7 1005 933 993 895 W est Lothian (1057) and Fife (825) 3 CHN12e Average total tariff SIMD quintile 4 8 10 6 1155 1123 1165 1049 Falkirk (1205) and Clackmannanshire (962) 3 CHN12f Average total tariff SIMD quintile 5 12 8 8 1235 1288 1258 1269 W est Lothian (1343) and Dumfries & Galloway (1041) 3 CHN13a % of P1, P4 and P7 pupils combined achieving expected CFE Level in Literacy 13 12 10 73.78% 76.19% 77.40% 74.50% Fife 72% to W est Lothian/Falkirk/South Ayrshire 79% 4 Page 150 of 238
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PUBLIC Indicator Ranked Position Data Scottish Average Fam ily Group (Maxim um /Minim um ) Fam ily Group Ranking 2022/23 2023/24 2024/25 2022/23 2023/24 2024/25 CHN13b % of P1, P4 and P7 pupils combined achieving expected CFE Level in Numeracy 7 8 4 82.90% 83.72% 84.90% 80.30% Clackmannanshire 75% to Renfrewshire/South Ayrshire 84.9% 2 (we are first equal with South Ayrshire) CHN14a Literacy Attainment Gap (P1,4,7 Combined) - percentage point gap between the least deprived and most deprived pupils 24 24 14 0.264pp 0.233pp 18.9 19.36 Dumfries and Gallow 15.5 to South Ayrshire 21.3 5 CHN14b Numeracy Attainment Gap (P1,4,7 Combined) - percentage point gap between the least deprived and most deprived pupils 18 17 11 0.179pp 0.179pp 14.9 16.61 Dumfries and Galloway12.6 to South Lanarkshire 17.7 3 CHN17 % of children meeting developmental milestones 28 25 Not availabl e 79 80.6 Not available 23/24 - 83.3% Fife (83.52% ) and Dumfries & Galloway (78.89% ) 6 CHN18 % of funded early years provision which is graded good/better 22 23 27 90.10% 88.70% 84% 89.00% Renfrewshire 84% to South Ayrshire 98% 8 CHN19a School attendance rate 20 18 20 90.20% 90.30% 91% 91.00% Fife 90.2% to Falkirk 91.5% 5 CHN19b School attendance rate (Looked After Children) 26 21 Not availabl e 82.2 82.98% Not available 83.7% (2324) Falkirk (87.94% ) and Dumfries & Galloway (77.71% ) 6 CHN20a School exclusion rate (per 1,000 pupils) 31 n/a 30 29.33 n/a 25.14 15.17 Clackmannanshire 0 to Renfrewshire 25.14 8 CHN10 % of Adults Satisfied with Local Schools 27 n/a Not availabl e 164.49 n/a Not available Not available Not available Not available Page 151 of 238
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PUBLIC Corporate Services Updated data is available for all twelve Corporate Services indicators. Four indicators are ranked in the top quarter, four are ranked in the bottom quarter. Indicator Ranked Position Data Scottish Average Fam ily Group (Maxim um /Minim um ) Fam ily Group Ranking 2022/23 2023/24 2024/25 2022/23 2023/24 2024/25 CORP 1 Support services as a % of total gross expenditure 30 30 28 5.30% 5.59 5.20% 4.00% W est Lothian 3% to Midlothian 5.3% 7 CORP 3b % of the highest paid 5% employees who are women 21 20 25 56.80% 57.59% 57.10% 60.30% Renfrewshire 57.1% to Angus 68.7% 1 CORP 3c The gender pay gap (% ) 4 7 6 0.50% 0.44% -0.50% 1.40% Renfrewshire -0.5% to East Renfrewshire 5.67% 1 CORP 4 The cost per dwelling of collecting council tax 20 24 21 £8.70 £8.30 £7.77 £5.98 W est Lothian £4.86 and Midlothian £13.84 5 CORP 6a Sickness absence days per teacher 25 13 20 7.4 7.23 8.4 7.8 East Renfrewshire 5.9 to Inverclyde 9.5 5 CORP 6b Sickness absence days per employee (non- teacher) 26 23 21 15.2 14.69 15.1 14.5 Midlothian 12.6 to W est Lothian 17.6 5 CORP 7 % of income due from council tax received by the end of the year 24 25 25 95.30% 94.30% 94.50% 95.50% East Renfrewshire 97.6% and Midlothian 93.9% 7 CORP 8 % of invoices sampled that were paid within 30 days 18 3 3 90.21% 96.80% 97.80% 93.10% Angus 90.2% to Renfrewshire 97.8% 1 CORP 9 % of Crisis Grant decisions within 1 day 26 30 30 83.20% 86.10% 89.40% 96.00% East Renfrewshire 100% and Renfrewshire 89.4% 8 CORP 10 % of CCG Grant decisions within 15 days 16 24 24 90.60% 86.60% 92.00% 90.70% Clackmannanshire, East Renfrewshire, Midlothian 100% and Angus 86% 7 CORP 11 The proportion of SW F Budget Spent 17 9 5 129% 145% 97.00% 82.9% East Renfrewshire (133% ) and W est Lothian (66% ) 3 CORP 12 Proportion of DHP Funding spent 1 1 1 106% 119% 117% 99% Renfrewshire (117% ) and Angus (83% ) 1 Page 152 of 238
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PUBLIC Adult Social Care Updated data is available for all seven indicators. Four are ranked in the top quarter, none are ranked in the bottom quarter. Indicator Ranked Position Data Scottish Average Fam ily Group (Maxim um /Minim um ) Fam ily Group Ranking 2022/23 2023/24 2024/25 2022/23 2023/24 2024/25 SW 1 Home care costs per hour for people aged 65 or over 12 12 7 £31.33 £33.41 £24.78 £32.54 Clackmannanshire £6.71 to Fife £48.93 3 SW 2 Self Directed Support (Direct Payments + Managed Personalised Budgets) spend on adults 18+ as a % of total social work spend on adults 18+ 21 21 22 4.67% 4.67% 6% 9.40% Dumfries and Galloway 9% and Clackmannanshire 3% 5 SW 3a % of people aged 65 and over with long-term care needs who receiving personal care at home 11 14 10 63.06% 62.45% 65% 62.29% Clackmannanshire (72% ) and W est Lothian (67% ) 5 SW 4b % of adults supported at home who agree that their services and support had an impact in improving or maintaining their quality of life n/a 28 Not availabl e n/a 64.2 Not available Not available Not available Not available SW 4c Percentage of adults supported at home who agree that they are supported to live as independently as possible n/a 30 Not availabl e n/a 65.5 Not available Not available Not available Not available SW 4d Percentage of adults supported at home who agree that they had a say in how their help, care or support was provided n/a 28 Not availabl e n/a 54.3 Not available Not available Not available Not available SW 4e Percentage of carers who feel supported to continue in their caring role n/a 23 Not availabl e n/a 28.5 Not available Not available Not available Not available SW 5 Residential costs per week per resident for people aged 65 or over 6 6 5 £574.00 £587.00 £553.00 £725.00 Clackmannanshire (£397) and Fife (£1,072) 6 Page 153 of 238
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PUBLIC Indicator Ranked Position Data Scottish Average Fam ily Group (Maxim um /Minim um ) Fam ily Group Ranking 2022/23 2023/24 2024/25 2022/23 2023/24 2024/25 SW 6 Rate of readmission to hospital within 28 days per 1,000 discharges 6 7 7 80.15 83.9 83.57 102.8 Renfrewshire (83.57) and Falkirk (140.91) 1 SW 7 Proportion of care services graded 'good' (4) or better in Care Inspectorate inspections 15 24 19 78 75.4 82.1 81.9 Falkirk (89.9% ) and Fife (73.5% ) 5 SW 8 Number of days people spend in hospital when they are ready to be discharged, per 1,000 population (75+) 3 1 1 251.3076 268 138.74 159.579991 9 899 Renfrewshire (159.57) and South Ayrshire (1600) 1 Culture and Leisure Data is available for seven of the eight indicators. One is ranked in the top quarter, two are ranked in the bottom quarter. Indicator Ranked Position Data Scottish Average Fam ily Group (Maxim um /Minim um ) Fam ily Group Ranking 2022/23 2023/24 2024/25 2022/23 2023/24 2024/25 C&L1 Cost per attendance at sports facilities 15 20 24 £4.48 £4.58 £4.73 £3.77 Midlothian £7.79 to W est Lothian £0.68 4 C&L2 Cost per library visit 4 2 1 £1.51 £0.88 £0.78 £2.71 Inverclyde £5.20 to Renfrewshire £0.78 1 C&L3 Cost per visit to Museums & Galleries n/a n/a n/a n/a n/a n/a n/a C&L4 Cost of parks & open spaces per 1,000 population 31 31 29 £52,265. 04 £40,814.5 3 £33,572.98 £21,997.69 Midlothian £680.82 to Renfrewshire £33,572 8 C&L5a % of adults satisfied with libraries 32 29 25 56% 55% 61% 65% W est Lothian to 42% South Lanarkshire 68.7% 6 C&L5b % of adults satisfied with parks and open spaces 17 21 12 87% 83.70% 85% 84% East Renfrewshire 89% to South Lanarkshire 83.3% 4 C&L5c % of adults satisfied with museums and galleries 29 27 21 54.7 56 60.30% 67% South Lanarkshire 70% to Clackmannanshire 36.7% 4 C&L5d % of adults satisfied with leisure facilities 26 25 19 67.3 64.7 64% 65% Inverclyde 74% to Clackmannanshire 28.7% 4 Page 154 of 238
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PUBLIC Environment Updated data is available for all fifteen indicators. Three are ranked in the top quarter, four in the bottom quarter. Indicator Ranked Position Data Scottish Average Fam ily Group (Maxim um /Minim um ) Fam ily Group Ranking 2022/23 2023/24 2024/25 2022/23 2023/24 2024/25 ENV1a Net cost of waste collection per premise 26 13 19 £99.51 £78.74 £71.27 £77.26 Inverclyde 44.33 to South Lanarkshire 83.48 6 ENV2a Net cost of waste disposal per premise 17 14 12 £110.35 £105.65 £100.19 £104.45 Midlothian 64.37 to W est Lothian 118.87 4 ENV3a Net cost of street cleaning per 1,000 population 3 5 8 £8,509 £9,497 £10,884.00 £17,869 East Renfrewshire £9,976 and Angus £23,752 2 ENV3c Street Cleanliness Score 10 26 17 93.30% 88.50% 91.70% 91.70% East Renfrewshire (94.86% ) and Clackmannanshire (82.38% ) 4 ENV4a Cost of Roads per kilometre 24 20 22 £21,827 £17,129 £18,424.93 £13,629.32 Clackmannanshire £10,102 and East Renfrewshire £46,565 6 ENV4b % of A Class roads that should be considered for maintenance treatment 29 28 28 £37,853 £35,490 £33,308.66 £21,671.20 Renfrewshire £33,308.66 and Clackmannanshire £13,030 8 ENV4c % of B Class roads that should be considered for maintenance treatment 29 30 30 £13,411 £13,852 £14,944.23 £7,202.58 Renfrewshire £14,944.23 and Clackmannanshire £2,609 8 ENV4d % of C Class roads that should be considered for maintenance treatment 28 26 24 £24,442 £21,637 £18,364.43 £14,468.62 W est Lothian £7,369.66 to Renfrewshire £18,364.43 8 ENV4e % of U Class roads that should be considered for maintenance treatment 6 19 22 54% 44% 42.80% 44.30% South Lanarkshire 40.7% to Clackmannanshire 57.2% 7 ENV5 Cost of Trading Standards and environmental health per 1,000 population 2 2 4 15.50% 14.80% 18.10% 31.00% W est Lothian (34% ) and Inverclyde (17.8% ) 2 ENV5a Cost of Trading Standards per 1000 4 3 5 19.20% 20.70% 25.27% 35.00% Angus (42% ) and Clackmannanshire (23% ) 2 Page 155 of 238
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PUBLIC Indicator Ranked Position Data Scottish Average Fam ily Group (Maxim um /Minim um ) Fam ily Group Ranking 2022/23 2023/24 2024/25 2022/23 2023/24 2024/25 ENV5b Cost of environmental health per 1,000 population 11 11 17 27% 27.60% 31.00% 34.20% Clackmannanshire and Midlothian (28% ) and W est Lothian (42% ) 5 ENV6 % of total household waste arising that is recycled 7 9 10 30.10% 30.90% 31.10% 36.00% East Renfrewshire (42.8% ) and W est Lothian (30% ) 2 ENV7a % of adults satisfied with refuse collection 25 26 25 73.30% 75.30% 75.30% 78.00% Clackmannanshire 66.6% to Inverclyde 88.3% 7 ENV7b % of adults satisfied with street cleaning 31 29 28 50.67% 51.30% 48.70% 57% Inverclyde 72% and Renfrewshire 48.7% 8 Housing Data is available for all four indicators. Two indicators are ranked in the top quarter, none in the bottom quarter. Indicator Ranked Position Data Scottish Average Fam ily Group (Maxim um /Minim um ) Fam ily Group Ranking 2022/23 2023/24 2024/25 2022/23 2023/24 2024/25 HSN1b Gross rent arrears (all tenants) as at 31 March each year as a percentage of rent due for the reporting year 11 11 7 8.59 8.32 7.10% 8.60% Falkirk 3.9 to South Ayrshire 13.3 2 HSN2 % of rent due in the year that was lost due to voids 19 15 14 1.90% 1.50% 1.30% 1.70% South Lanarkshire 0.4% to Falkirk 1.66% 5 HSN3 % of council dwellings meeting Scottish Housing Standards 14 20 20 68% 69% 80% 83% Renfrewshire 80% to W est Lothian 95.8% 7 HSN4b Average number of days taken to complete non- emergency repairs 3 9 6 6.1 7.9 6.9 10.1 Clackmannanshire 5 to South Lanarkshire 13 3 Page 156 of 238
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PUBLIC Corporate Asset Data is available for both indicators. There are none in the top or bottom quarter. Indicator Ranked Position Data Scottish Average Fam ily Group (Maxim um /Minim um ) Fam ily Group Ranking 2022/23 2023/24 2024/25 2022/23 2023/24 2024/25 CORP-ASSET1 Proportion of operational buildings that are suitable for their current use 11 11 13 90.90% 91.70% 91.70% 85.70% Midlothian 74.3% to W est Lothian 96.3% 5 CORP-ASSET2 Proportion of internal floor area of operational buildings in satisfactory condition 11 24 23 93.20% 88.94% 88.90% 90.30% Midlothian 84.3% to Angus 99.6% 6 Economic Development Data is available for eleven of the thirteen indicators. One is ranked in the top quarter and three in the bottom quarter. Indicator Ranked Position Data Scottish Average Fam ily Group (Maxim um /Minim um ) Fam ily Group Ranking 2022/23 2023/24 2024/25 2022/23 2023/24 2024/25 ECON1 % of unemployed people assisted into work from council operated / funded employability programmes 10 9 11 18.50% 18.40% 16.30% 14.20% East Renfrewshire (19.5% ) and Angus 5.5% ) 3 ECON2 Cost of Planning & Building Standards per planning application 15 12 15 £6,022 £6,346 £6,977.000 £6,938.00 Midlothian £9960 to Clackmannanshire £3454 5 ECON3 Average time per business and industry planning application (weeks) 20 26 28 12.94 13.55 16.22 14.32 Angus 7.12 to Midlothian 79.14 6 ECON4 % of procurement spend spent on local enterprises 26 26 25 19.30% 20.20% 22.00% 31.50% East Renfrewshire 11.6% to Angus 31.2% 5 Page 157 of 238
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PUBLIC Indicator Ranked Position Data Scottish Average Fam ily Group (Maxim um /Minim um ) Fam ily Group Ranking 2022/23 2023/24 2024/25 2022/23 2023/24 2024/25 ECON5 No of business gateway start-ups per 10,000 population 29 16 17 11.3 16.2 14 12.38 Angus (17.67) and South Lanarkshire (7.39) 4 ECON6 Investment in Economic Development & Tourism per 1,000 Population 10 19 22 £133,638 £103,211 £97,869.64 £138,745.2 5 East Renfrewshire £48,913.15 to Inverclyde £179,424.44 3 ECON7 Proportion of people earning less than the real living wage 13 19 23 12.50% 16% 15.50% 11.30% Midlothian 11.5% and Angus 18.7% 4 ECON8 Proportion of properties receiving superfast broadband 7 9 2 98.60% 98.30% 99.60% 97.10% Angus 90.9% to Renfrewshire 99.6% 1 ECON9 Town Vacancy Rates 28 27 30 18 17.7 19.00 11.4 East Renfrewshire 3% and Renfrewshire 19% 8 ECON10 Immediately available employment land as a % of total land allocated for employment purposes in the local development plan 11 5 Not availabl e 32.67 74.3 Not available Not available Not available Not available ECON11 Gross Value Added (GVA) per capita 14 15 Not availabl e £26,317 £25,925 Not available Not available Not available Not available ECON12a Claimant Count as % of W orking Age Population 21 20 17 3.2 3.1 2.7 3.1 East Renfrewshire (1.7% ) and Inverclyde (3.3% ) 5 ECON12b Claimant Count as % of 16-24 Population 19 17 16 3.8 3.7 3.3 3.3 East Renfrewshire (1.64% ) and Clackmannanshire (4.5% ) 4 Page 158 of 238
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PUBLIC Financial Sustainability Updated data is available for all six indicators. Three are ranked in the top quarter and none are in the bottom quarter. Indicator Ranked Position Data Scottish Average Fam ily Group (Maxim um /Minim um ) Fam ily Group Ranking 2022/23 2023/24 2024/25 2022/23 2023/24 2024/25 FINSUS1 Total useable reserves as a % of council annual budgeted revenue 3 4 3 49.2% 43.2% 41.71% 20.45% W est Lothian 12.2% to Renfrewshire 41.71% 1 FINSUS2 Uncommitted General Fund Balance as a % of council annual budgeted net revenue 19 19 21 2.2% 2.1% 1.90% 2.0% Angus 0.02% to East Renfrewshire 2.7% 4 FINSUS3 Ratio of Financing Costs to Net Revenue Stream - General Fund 7 7 3 3% 3.13% 2.90% 6.0% Midlothian 1.6% to Inverclyde/East Ren 8% 2 FINSUS4 Ratio of Financing Costs to Net Revenue Stream - Housing Revenue Account 22 17 13 32.5% 27.7% 23% 20.7% Angus 6.5% to Midlothian 42.8% 4 FINSUS5 Actual outturn as a percentage of budgeted expenditure 13 13 3 101.7% 100.6% 100% 100.1% East Renfrewshire 96.6% to Clackmannanshire 102.2% 3 FINSUS6 Reliance on Reserves as a % of Net expenditure 13 16 21 0.40% 0.50% 1.28% 0.6% Midlothian 0% to Clackmannanshire 5% 6 Page 159 of 238
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PUBLIC Tackling Climate Change Data is available for three of the five indicators and all three are ranked in the top quarter. Indicator Ranked Position Data Scottish Average Fam ily Group (Maxim um /Minim um ) Fam ily Group Ranking 2022/23 2023/24 2024/25 2022/23 2023/24 2024/25 CLIM01 CO2 emissions area wide, per capita 19 16 Not availabl e 4.37 4.06 Not available Not available Not available Not available CLIM02 CO2 emissions area wide, emissions within scope of LA, per capita 10 7 Not availabl e 3.8 3.5 Not available Not available Not available Not available CLIM03: Emissions from transport per 1,000 population 10 7 7 18.2 17.04 16.4 29.38 South Lanarkshire (23.94) and East Renfrewshire (7.81) 3 CLIM04: Emissions from electricity per 1,000 population 1 1 1 30.27 31 30.32 45.6 Midlothian (56.46) and Renfrewshire (30.32) 1 CLIM05: Emissions from natural gas per 1,000 population 8 6 7 46.18 43.16 42.27 55.52 Inverclyde (87.0) and Clackmannanshire (42.09) 2 Page 160 of 238
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PUBLIC Appendix 2: Indicators ranked in top eight and bottom eight of local authorities Top quarter ranking • CHN5 % of Pupils Gaining 5+ Awards at Level 6 • CHN11 Proportion of Pupils Entering Positive Destinations • CHN12a Overall Average Total Tariff • CHN12d Average total tariff SIMD quintile 3 • CHN12e Average total tariff SIMD quintile 4 • CHN12f Average total tariff SIMD quintile 5 • CHN13b % of P1, P4 and P7 pupils combined achieving expected CFE Level in Numeracy • CHN22 % of child protection re-registrations within 18 months • CORP 3c The gender pay gap (% ) • CORP 8 % of invoices sampled that were paid within 30 days • CORP 11 The proportion of SW F Budget Spent • CORP 12 Proportion of DHP Funding spent • SW 1 Home care costs per hour for people aged 65 or over • SW 5 Residential costs per week per resident for people aged 65 or over • SW 6 Rate of readmission to hospital within 28 days per 1,000 discharges • SW 8 Number of days people spend in hospital when they are ready to be discharged, per 1,000 population (75+) • C&L2 Cost per library visit • ENV3a Net cost of street cleaning per 1,000 population • ENV4b % of A Class roads that should be considered for maintenance treatment • ENV4c % of B Class roads that should be considered for maintenance treatment • HSN1b Gross rent arrears (all tenants) as at 31 March each year as a percentage of rent due for the reporting year • HSN4b Average number of days taken to complete non-emergency repairs • ECON8 Proportion of properties receiving superfast broadband • FINSUS1 Total useable reserves as a % of council annual budgeted revenue • FINSUS3 Ratio of Financing Costs to Net Revenue Stream - General Fund • FINSUS5 Actual outturn as a percentage of budgeted expenditure • CLIM03 CO2 emissions from Transport per 1000 population • CLIM04 CO2 emissions from Electricity per 1000 population • CLIM05 CO2 emissions from Natural Gas per 1000 population Page 161 of 238
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PUBLIC Bottom quarter ranking • CHN18 % of funded early years provision which is graded good/better • CHN20a School exclusion rate (per 1,000 pupils) • CHN10 % of Adults Satisfied with Local Schools • CORP 1 Support services as a % of total gross expenditure • CORP 3b % of the highest paid 5% employees who are women • CORP 7 % of income due from council tax received by the end of the year • CORP 9 % of Crisis Grant decisions within 1 day • C&L4 Cost of parks & open spaces per 1,000 population • C&L5a % of adults satisfied with libraries • ENV5 Cost of Trading Standards and environmental health per 1,000 population • ENV5a Cost of Trading Standards per 1000 • ENV7a % of adults satisfied with refuse collection • ENV7b % of adults satisfied with street cleaning • ECON3 Average time per business and industry planning application (weeks) • ECON4 % of procurement spend spent on local enterprises • ECON9 Town Vacancy Rates Page 162 of 238
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Wh>/ To: Audit, Risk & Scrutiny Board On: 5 May 2026 Report by: Director of Finance & Resources Heading: AUDIT, RISK & SCRUTINY BOARD ANNUAL REPORT 2025/26 1 Summary The Audit Scotland Annual report and accounts 2024/25 report indicated that the impact of robust, independent and reliable public audit was crucial for taxpayers, users of public services and decision-makers at any time. Even more so now, when public finances and bodies are under significant financial and demand pressures. Audit Scotland were focused on ensuring there was accountability and transparency about public finances which in turn empowered good governance of the almost £60 billion of annual public spending in Scotland. 1.1 In that context, it is important that the Audit, Risk & Scrutiny Board fully complies with best practice guidance to ensure it can demonstrate its effectiveness as a scrutiny body as a foundation for sound corporate governance for the Council. 1.2 The Chartered Institute of Public Finance and Accountancy (CIPFA) issued an updated guidance note entitled Audit Committees Practical Guidance for Local Authorities and Police 2022 Edition, which incorporated CIPFA’s Position Statement: Audit Committees in Local Authorities and Police which included the production of an annual report on the performance of the Audit Board against its remit for submission to the Council. 1.3 The Annual Report for the Audit, Risk & Scrutiny Board for 2025/26 is attached as an Appendix to this report for consideration by Members and provides an overview of the Audit, Risk & Scrutiny Board’s activity during the period 1 April 2025 to 31 March 2026 and a summary of key developments. It sets out how the Board has fulfilled its remit and provides assurances to the Council. 1.4 Members are asked to note the Audit, Risk & Scrutiny Board Annual Report for 2025/26 and agree that the report be submitted to the next meeting of the Council, to be held on 22 June 2026, in line with best practice guidance. Item 9 Page 163 of 238
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Wh>/ 2 Recommendations (a) That the Audit, Risk & Scrutiny Board Annual Report 2025/26 be noted; (b) That the 2026/27 Programme of Reviews, as outlined in Appendix 1 of the attached report, be agreed; (c) That the self-assessment, attached as Appendix 2 be noted; (d) That the 2026/27Action Plan attached as Appendix 3 be agreed; and (e) Agree that the report should be submitted to the next meeting of the Council, to be held on 22 June 2026, in line with best practice guidance. Implications of the Report 1 Financial – none 2 HR & Organisational Development - none 3 Community/Council Planning – none 4 Legal - none 5 Property/Assets - none 6 Information Technology - none 7 Equality & Human Rights - The recommendations contained within this report have been assessed in relation to their impact on equalities and human rights. No negative impacts on equality groups or potential for infringement of individuals’ human rights have been identified arising from the recommendations contained in the report. If required following implementation, the actual impact of the recommendations and the mitigating actions will be reviewed and monitored, and the results of the assessment will be published on the Council’s website. 8 Health & Safety - none 9 Procurement - none 10 Risk - none 11 Privacy Impact - none 12 Children’s Rights - none 13 Climate Risk - none 14 COSLA Policy Position – not applicable List Of Background Papers x CIPFA Audit Committees: 2022 edition - Practical Guidance for Local Authorities and police x Audit Scotland Annual report and accounts 2024/25 x CIPFA Audit Committee Guidance – Self Assessment and Action Plan – Audit, Risk & Scrutiny Board, 24 March 2024. x Guidelines for Operation of the Audit, Risk & Scrutiny Board Author: Carol MacDonald, Senior Committee Services Officer, Finance & Resources. email: carol.macdonald@renfrewshire.gov.uk Page 164 of 238
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Wh>/ To: Council On: 22 June 2026 Report by: Director of Finance & Resources Heading: AUDIT, RISK & SCRUTINY BOARD ANNUAL REPORT 2025/26 1 Summary 1.1 The Chartered Institute of Public Finance and Accountancy (CIPFA) guidance recommends that all audit committees should “prepare an annual report that provides assurance to all those charged with governance that it fulfils its purpose and can demonstrate its impact.”. (Audit Committees Practical Guidance for Local Authorities and Police, published by CIPFA in 2022). 1.2 Taking the CIPFA guidance into account, the reporting dates for this Annual Report is from 1 April 2025 to 31 March 2026 and this report provides an overview of the Audit, Risk & Scrutiny Board (the Board) activity during the financial year 2025/26 and a summary of key developments. 1.3 This report has been prepared to inform Renfrewshire Council of the work carried out by, and the impact of, the Audit, Risk & Scrutiny Board and provides details of the Board’s membership and attendance. It sets out how the Board has fulfilled its remit and provides assurance to those charged with governance that it has fulfilled its purpose and demonstrated its impact. 1.4 The annual report is timed to support the annual review of governance and preparation of the Annual Governance Statement. This enables the Board to take stock of the assurances it has received and the extent to which its own performance has contributed to governance arrangements. 1.5 This annual report is submitted to the Board in terms of the Council’s Code of Corporate Governance and highlights the issues considered by the Board during 1 April 2025 to 31 March 2026. Page 165 of 238
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Wh>/ 1.6 On a quarterly basis the Board considered key risks and assurances from Internal Audit reports, together with monitoring the progress made by management in completing agreed actions to improve the Council’s control environment. It also considered the status of external audit action plans arising from external audit reports received and the external audit annual plan for 2025/26 from the external auditors in March 2025. 2 Recommendations 2.1 That the Audit, Risk & Scrutiny Board Annual Report 2025/26 and appendices be noted. 3 Background and Context 3.1 Remit and Role of the Board The Audit, Risk & Scrutiny Board is a key component of the Council’s governance framework. Its purpose is to provide an independent and high-level focus on the adequacy of governance, risk and control arrangements. The Board’s role in ensuring that there is sufficient assurance over governance risk and control gives greater confidence to all those charged with governance that those arrangements are effective. The Board has oversight of both internal and external audit together with financial and governance reports, helping to ensure that there are adequate arrangements in place for both internal challenge and public accountability. 3.2 Scrutiny enables Members to review decisions, policies and performance that affect the Council and helps to ensure that the services and policies meet the Council’s aims and standards. The scrutiny process not only provides a means of reviewing the Council’s own services but also challenging whether the Council is on track to achieve its performance targets and meet its objectives. Members will highlight areas where value for money may be an issue and enables examination of services provided by other organisations on issues causing public concern. 3.3 To fulfil the remit, the Board sought assurance on the adequacy and effectiveness of the Council’s systems of governance, risk management and internal control to ensure efficient operations and the highest standards of probity and accountability. This was achieved through reports received from Internal Audit, other Council services and External Audit with focus in particular on internal control and governance. Page 166 of 238
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Wh>/ 4 Core Functions of the Audit Committee 4.1 The core functions of the Audit, Risk & Scrutiny Board reflect both standard practice for audit committees across all sectors and the specific legislative and professional standards requirements for local authorities. The CIPFA Position Statement sets out the core functions of the audit committee as follows: ƒ Supporting the establishment and maintenance of good governance, risk management and control arrangements; ƒ Supporting accountability and public reporting, in particular, the financial statements and the annual governance statement, and other statements that accompany the financial statements; and ƒ Supporting the establishment and maintenance of good arrangements for internal and external audit. 4.2 The Audit, Risk & Scrutiny Board met eight times during 2025/26 comprising meetings on 19 May, 18 August, 22 September, 3 November 2025, 19 January, 16 March 2026 and two Special meetings held on 17 April and 20 October 2025 respectively, to consider reports relevant to the Audit cycle and other matters as deemed appropriate. 4.3 Pre agenda meetings were also held ahead of the Board meeting involving the Convenor, Depute Convenor and appropriate officers to allow for informal discussion, briefing Members on key issues, and facilitating a more efficient and informed decision-making process. 4.4 All Pre-agenda meetings were held using the Microsoft Teams platform to allow remote participation. The Board meetings were held on a hybrid basis, with members and officers able to attend either in-person or via Microsoft Teams, and were webcast for live and retrospective viewing by the public on the Council's live-streaming website. 5 Structure/Membership of the Board, Political Balance and Attendance 5.1 As per CIPFA guidance, the Board does not play any role in the day-to-day operational or strategic management of the Council. It is a non-political, independent Board, advisory in its capacity on behalf of those charged with governance. It is not a decision-making body with respect to the policy and service areas and therefore makes recommendations in these areas for referral back to full Council for ratification. The Audit, Risk & Scrutiny Board does, however, make decisions on audit-related items which are within its agreed remit. Page 167 of 238
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Wh>/ 5.2 The Board comprises of nine Elected Members drawn from all the political parties/independent members represented on the Council, having regard to the party balance on the Council (three Administration, three Labour, one Conservative and two Independent). The quorum of the Audit, Risk & Scrutiny Board is three Elected Members. 5.3 CIPFA advises that “Elected Members of local authorities are part of the body charged with governance and bring knowledge of the organisation, its objectives and policies to the Audit committee”. Members with experience in scrutiny or standards offer additional knowledge of activity, risks and challenges affecting those areas. Ideally, the selection of Elected Members to the audit board should take account of aptitude and experience. 5.4 The Convener is an independent member, and the Depute Convener is from an opposition party. 5.5 In terms of the Council’s Procedural Standing Orders, the rest of the members have been drawn from the political parties represented on the Council on a proportionate basis, having regard to party balance on the Council. 5.6 There have been no changes to membership of the Board since last year and Members have settled into their role, developing their skills, knowledge and experience through the induction and development programme. 5.7 It should be noted that members of the Leadership Board and members who are Conveners of another Board may not be Members of the Audit, Risk & Scrutiny Board. 5.8 At a development session on 26 February 2024, Board members agreed it would be appropriate for there to be an option for the Board to appoint up to two individuals as non-voting lay members where they identified any need for specific assistance or any deficiencies in areas of experience of Board Members. 5.9 At the Audit, Risk & Scrutiny Board held on 18 March 2024, the members considered a report entitled CIPFA Audit Committee Guidance – Self Assessment and Action Plan. The report proposed that “the Board may appoint up to 2 individuals as non-voting lay members to bring access to external expertise, knowledge or experience, as necessary”. Lay members should be appointed by the Council after a recommendation from an interview panel chaired by the Convenor of the Audit, Risk and Scrutiny Board. Lay members should not be a member of any political party. 5.10 The Board’s request to change the Guidelines for Operation of the Audit, Risk & Scrutiny Board was agreed at the Council Meeting of 9 May 2024 to accommodate this decision. The Board has not sought to recommend any specific appointment to Council since this change was agreed. Page 168 of 238
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Wh>/ 5.11 The membership and attendance of the Audit, Risk & Scrutiny Board are as follows:- ELECTED MEMBER PARTY POSITION APPOINTED TO BOARD POSSIBLE NO OF MEETING TO ATTEND MEETINGS ATTENDED Andy Doig IND Convener June 2022 8 8 J McDonald LAB Depute-Convener (appointed Feb 2024) June 2022 8 7 J Adam SNP Member June 2022 8 7 G Graham LAB Member December 2024 8 8 L Hughes SPN Member June 2022 8 7 R Innes SNP Member June 2022 8 5 J MacLaren CONS Member June 2022 8 6 B Smith LAB Member February 2024 8 8 W Mylet IND Member 1 May 2025 8 4 5.12 Attendance by Officers at the Board Meetings All Audit, Risk & Scrutiny Board meetings were attended by the Chief Auditor, Head of Corporate Governance and the Director of Finance & Resources. Other senior officers also attended meetings as appropriate for items of business for which their presence was relevant. Representatives from the appointed Council’s external auditors - Azets Scotland, were also present at all of the meetings. A Senior Committee Services Officer is allocated to the Board to ensure the lawful, efficient operation of the Board meetings by providing expert procedural advice, drafting minutes, supporting governance, making the necessary administrative arrangements for meetings, development sessions and being responsible for the Programme of Reviews on behalf of the Board. 6 Governance Arrangements 6.1 Internal control, governance and risk management arrangements are in place to help ensure the Council makes appropriate use of its resources and powers. The Audit, Risk & Scrutiny Board is a key component of governance. Its purpose is to provide an independent and high-level focus on the adequacy of governance, risk and control arrangements and the Board plays an important role in supporting leadership teams and elected representatives and helps the Council to achieve its priorities. Page 169 of 238
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Wh>/ 6.2 The Audit, Risk & Scrutiny Board is different from the other Council’s Boards. It is politically neutral with the Convener and Depute Convener being selected from either different parties or being non-affiliated. The role of the Convener is undertaken from outwith the Administration and Party Whips do not apply. The Board reports to the full Council. 6.3 Following the Independent External Review Report in 2024 (“the Bowles Report”), Renfrewshire Council has focused on strengthening governance, improving financial sustainability amid high inflation, and rebuilding community trust. Key actions include a Leadership Development Programme for senior management, a cross-party working group for governance review, and a revised focus on "Plan 2022-2027". There is now a wide-ranging set of governance structures, delivery mechanism and collaborative procedures in place to support the running of the Council and these are reassessed each year by Internal Audit and reported through the Board. It should be noted that the Council’s external audit arrangements have never flagged any material issues with governance arrangements in the Council, however, there are always opportunities to improve and strengthen governance arrangements. 6.4 The Terms of Reference for the Board differ from other Policy Boards as there is no general delegation on specific service performance monitoring. The Board has specific delegations:- x Audit: Including acting as the Council’s Audit Committee; x Corporate Governance: The Council’s code of corporate governance; x Risk Management: Including approval of the risk management strategy; x Monitoring and Reviewing Service Delivery Performance, Policies and Practices; x Community Leadership through Monitoring of Other Public Bodies; x Standards and Ethics: in relation to Elected Members; and x Written Intimations: Specific requests from Members of the Board. 7 Audit, Risk & Scrutiny Board Activity and Issues considered by the Board during 2025/26 7.1 Audit of Accounts - The Board at a special meeting held on 20 October 2025 considered a report relative to the audit of the Council’s 2024/25 accounts. Each year the Council's appointed external auditors carry out an audit of the Council’s financial statements and provide an opinion as to whether the statements provide a true and fair view of the financial position of the Council and its income and expenditure for the year; and whether they had been prepared in accordance with the relevant regulations. Page 170 of 238
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Wh>/ The report advised that there were five material adjustment made to the annual accounts over the course of the audit in relation to: restatement of group comparative figure due to overstatement of other long-term asset due to asset ceiling cap of £31.788m and understatement of other long-term liability due to unfunded liability portion of £0.501; overstatement of the group’s other long- term asset of £41.941m due to asset ceiling cap and understatement of other long-term liability due to unfunded liability portion of £0.440; unfunded pension liabilities restatement – this followed a review by the Finance team of all unfunded pension benefits where the Council was the employer; holiday pay creditor restatement – the figure was uplifted by the increase in NI that came into effect on 1 April 2025; and right of use assets restatement – the Clyde Valley Waste contract model had not been updated for the impact of IFRS16 by the lead authority in time for the publication of the Unaudited Accounts. Other minor and presentational changes were also agreed. 7.2 External Audit and External Audit Plan 2025/26 – The Board at the meeting held on 16 March 2026 considered a report which outlined Azets’ approach to the audit of the 2025/26 annual accounts and the Coats Observatory to assess whether they provided a true and fair view of the financial position of the Council, and whether they had been prepared in accordance with proper accounting practice. The plan outlined the responsibilities of Azets and the Council, their assessment of key challenges and risks and the approach and timetable for completion of the 2025/26 audit. At a special meeting held on 17 April 2025, the Chief Executive submitted a follow-up report from Azets which advised that a Controller of Audit Best Value report was being prepared by Audit Scotland and would be presented to the Accounts Commission on 15 May 2025. The work underpinning this included a focus on following up on previous audit recommendations related to the Section 102 reporting in January and August 2024. The key points to note were outlined in the report, alongside the Council’s response to the sole recommendation. At the meeting of the Board on 22 September 2025, Azets, submitted a Best Value Thematic report as part of the annual audit process. The report noted that the Accounts Commission had directed auditors to report on transformation in each local authority. The report presented background information on Renfrewshire Council’s transformation agenda and summarised the findings of the external auditor in relation to the scope set out in the report. 7.3 Annual Internal Audit Plan 2026/27 – The Board at the meeting held on 16 March 2026 agreed a risk-based internal audit plan for 2026/27. The plan considered the outcomes of the internal corporate and service risk identification and evaluation processes, and the current business environment. In addition to undertaking work which would provide assurance on the robustness of key internal controls, the plan sought to reflect the key priorities and challenges for the Council. Page 171 of 238
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Wh>/ The report set out the methods that had been employed to facilitate production of the Plan and the influencing factors that had been considered in the assessment of the current business environment and the priority areas of audit. Progress on the 2026/27 annual audit plan and summaries on the findings and conclusions of each audit assignment were reported to the Board on a quarterly basis. 7.4 Internal Audit – The Board, at a meeting held on 19 May 2025 considered the Chief Auditor’s annual report 2024/25 which outlined the role of Internal Audit, the performance of Internal Audit, the strategic and operational issues which influenced the nature of the work carried out, the key audit findings, and contained the annual audit assurance statement. The Board at its meeting held on 18 August 2025 considered a report relative to Global Internal Audit Standards in the Public Sector. The report sought to provide members with an overview of the gap analysis undertaken to determine what actions were required to follow the requirements of the Global Internal Audit Standards and the additional requirements set out in the new Global Internal Audit Standards (GIAS) which came into force in January 2025. At the same Board meeting on 18 August 2025, a report was considered relative to the National Fraud Initiative (NFI) 2025/28. The report advised that the counter-fraud exercise was overseen by the Cabinet Office for the UK as a whole and was part of a range of measures in place across the public sector which aimed to prevent and detect fraud. The National Fraud Initiative 2024/28 Strategy was published in February 2025 by the Public Sector Fraud Authority and aimed to enhance the NFI through innovation, increased data access and insight, whilst maintaining the highest standards of service quality and data security. By improving training and support for participants and fostering greater engagement, it aimed to maximise fraud detection outcomes and build new counter fraud partnerships across sectors. The Board, at the meeting held on 3 November 2025, considered a revised Internal Audit Charter and Mandate that has been updated to take account of the new Global Internal Audit Standards in the UK Public Sector. The main changes involved providing a fuller description of the work of the Internal Audit Service and the roles and responsibilities of the Chief Auditor within the Council and its associated Bodies and clarifying the mandate of the Internal Audit Service. 7.5 Summary of Internal Audit Activity in Partner Organisations - Members of the Audit, Risk & Scrutiny Board expressed an interest in the outcomes of audits undertaken in partner organisations. A proposed revision to the Audit, Risk & Scrutiny Board’s Terms of Reference, to facilitate this, was agreed at a meeting of the Council on 4 May 2024. The Board considered reports at the meetings held on 19 May 2025 and 18 August 2025 which provided Members with a summary of the internal audit arrangements within each partner body. Page 172 of 238
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Wh>/ 7.6 Internal Audit Findings – In terms of National guidance, the Board considered quarterly reports on the findings of internal audit in terms of national guidance produced by CIPFA on the implementation of audit committee principles in Scottish local authorities, in line with which internal audit submitted regular reports on the findings of audit work to the Board based on the work of internal audit and detailing the key issues arising. Several of these reports were exempt because of the sensitive nature of the information. The Board considered an annual report on 16 March 2026 which advised members of those internal audit recommendations, which had been classified as critical, where the actions had not been effectively implemented by the agreed due date. The report provided an updated position on critical recommendations that had been followed up during 2025/26 and had not yet been fully implemented by service management. 7.7 Internal Audit and Counter Fraud Progress and Performance – The Board considered regular reports which detailed progress and performance in terms of delivery of the audit plans for the internal audit and counter fraud teams. The reports monitored progress in terms of the delivery of the Audit Plan for the year and compared actual performance against targets set by the Director of Finance and Resources. The Director of Finance & Resources sets annual targets to demonstrate continuous improvement. In terms of counter fraud, due to the diverse nature of fraud referrals, no formal performance targets had been established and the outcomes from investigations were monitored and reported on a regular basis by the Council’s management. 7.8 Strategic, Corporate and Service Risks – The Board, at meetings held on 19 May and 3 November 2025, considered the latest position in managing the Council’s risks entering the respective quarters of the financial year. 7.9 Annual Complaints Handling 2024/25 – The Board at the meeting held on 19 January 2026 considered a report which detailed complaints received by the Council from 1 April 2024 to 31 March 2025 and how this information had been used to ensure that the Council delivered high quality, efficient and responsive services. A summary was included of the numbers and types of complaints received; responded to within timescales; customer satisfaction monitoring; and key complaint areas including what was being done to address the issues raised. The report advised that 10,418 complaints had been received in 2024/25 compared with 10,025 in 2023/24. The report detailed the performance on key indicators, and highlighted improvements made to the complaints handling process over the past year to ensure that complaints were handled well. Page 173 of 238
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Wh>/ 7.10 Corporate Governance – The Board, at its meeting held on 16 March 2026 considered a report by the Chief Auditor which reviewed the adequacy and effectiveness of the revised Local Code of Corporate Governance. Internal Audit carried out a sample check of the evidence used to demonstrate compliance and confirmed that the Council complied with the requirements of the Local Code of Corporate Governance. In addition, it was evident that the Local Code had been subject to review and updates in line with developments in best practice and any revised Council Policies. At the same meeting on 16 March 2026 the Audit, Risk & Scrutiny Board considered a report by the Chief Executive which reviewed the Council’s Local Code of Corporate Governance 2026 and provided evidence of how the Council complied with the Code. The evidence presented within the report demonstrated that strong governance arrangements had remained and were in place within the Council, and that Councillors and Officers were working together to lead and manage the Council in order to provide vital public services. 7.11 Records Management Plan – the Board at the meeting held on 19 May 2025 considered an update report which detailed the annual review of the Council’s Records Management Plan (RMP) to guide continual improvement of its record keeping. 7.12 Local Government Benchmarking Framework - The Board at the meeting held on 19 May 2025 considered a report which provided an overview of Renfrewshire Council’s performance for 2023/24, as well as outlining the wider context and trends for local authorities across Scotland. The purpose of the Framework was to support evidence-based comparisons and encourage shared learning and improvement. A Mid-Year report was submitted to the Board held on 3 November 2025. 7.13 Report on Keeping “The Promise” in Renfrewshire 2026 – At the Audit, Risk and Scrutiny Board meeting on 16 March 2025, the Board considered a report relative to the delivery of “The Promise” within Renfrewshire. The report outlined Renfrewshire’s continued progress in delivering Scotland’s Promise and summarised key developments across early help, whole-family support, education, youth voice, employability and children’s hearings. Annual Reports by other Bodies 7.14 Audit Scotland Reports – during the period covered by this report, there were ten reports submitted from Audit Scotland: x Audit Scotland Finance Bulletin 2023/24: Integration Joint Boards x Audit Scotland Briefing: Additional Support for Learning x Audit Scotland: Local Government Budgets 2025/26 x Audit Scotland: Delivering for the future: Responding to the workforce challenge x Audit Scotland - The 2023/24 Audit of Glasgow City Council Senior Officer Exit Packages x Audit Scotland - Spotlight on Culture and Leisure Services x Audit Scotland Cyber Incident Findings: Comhairle nan Eilean Siar Page 174 of 238
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Wh>/ x Audit Scotland Briefing: Improving Care Experience – Delivering ‘The Promise’ x Audit Scotland: Local Government Financial Bulletin 2024/25 x Summary of recent Audit Scotland Publications Each report highlighted key points and the Council’s position where available. 7.15 Scottish Public Services Ombudsman (SPSO) – Annual Report 2024/25 – The Board at the meeting held on 19 January 2026 considered a report which highlighted that the health sector was the sector for which the SPSO received most complaints, with local authority cases receiving the second highest number. The report advised that information received separately from the SPSO indicated that the number of complaints determined by the SPSO was 52, compared with 54 in 2023/24. Of the 52 complaints determined during the period, none went to public investigation stage. 7.16 CIPFA – Code of Practice: Governance of Internal Audit in UK Local Government - The Board at the meeting held on 19 May 2025 considered a report which provided members with an overview of the new CIPFA guidance and assurance to members as to how the Council complied with the guidance. The outcomes of a self-assessment exercise by the Interim Chief Auditor and the improvement actions identified were detailed in the Report. 8 Annual Programme of Reviews 8.1 The guidelines suggest that in relation to (a) scrutiny of service delivery and performance and (b) monitoring and reviewing service delivery, performance, policies and practices, the Board may select particular areas for investigation as part of its annual programme, thereafter, making recommendations to the Council. 8.2 In relation to the Council's role in community leadership, the guidelines recognise that this is not clear cut and requires it to be considered carefully to ensure that the respective functions and responsibilities of other public bodies are not compromised but that the Board allows the Council to provide a forum for an informed public debate on these issues. Current Reviews 8.3 In terms of the Annual Programme of Reviews, several projects were investigated by Lead Officers and presented to the Board between 1 April 2025 to 31 March 2026: Page 175 of 238
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Wh>/ x Cyber Security Update - Briefing given to members on 22 September 2025; x Lack of house and garden maintenance by some tenants and residents – A briefing was given to Members on 22 September 2025 and the final report was submitted to Board on 18 May 2026; x Lead piping in public and private housing in Renfrewshire - the lead piping in public and private housing in Renfrewshire review has commenced and Members received a briefing at the meeting held on 18 May 2026; x Strategic Plan for Social Economy and Community Investment - Briefing was given to Members on 16 March 2026; x Houses to be Demolished – Plans for Demolition/Temporary Use options /Redevelopment of Areas Briefing was given to members on 16 March 2026. Future Reviews 8.4 Each year it has been the practice that members of the Board are asked to suggest topics for investigation and to provide information in relation to why the investigation should be undertaken and the anticipated outcome. 8.5 It was agreed that Members would still have the ability to submit written intimations to the Board to consider matters they would like reviewed, however, a session would be held annually with officers and members to consider strategic and corporate risks and Council priorities to inform the development of the annual Programme of Reviews. 8.6 A development session was held on 20 October 2025 to discuss the Programme of Reviews for 2025/26 and the possible reviews for 2026/27. Members of the Board, the Director of Finance & Resources, the Head of Corporate Governance, the Chief Auditor and the Clerk of the Board were present at the session where the current and future reviews were discussed. A list of topics was formulated together with timescales to form the basis of the Programme of Reviews for 2026/27. These reviews are outlined in Appendix 1 and members are asked to approve the list for the Programme of Reviews 2026/27. 9 Delivering Effectiveness and Strengthening the Audit Board 9.1 CIPFA’s Position Statement advises that one of the characteristics of an Audit Committee should be “a membership that is trained to fulfil their role so that members are objective, have an inquiring and independent approach, and are knowledgeable”. While expertise in the areas within the remit of the committee is very helpful, the attitude of committee members and willingness to have appropriate training and development are of equal importance. It is essential therefore to ensure that a training programme and ongoing support for Board members is in place in order that they can confidently and effectively discharge their responsibilities. Page 176 of 238
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Wh>/ 9.2 The Guidelines for Operation of the Audit, Risk & Scrutiny Board - Role of Members, was amended in 2024 to recommend that all Members of the Audit, Risk and Scrutiny Board undertake an annual assessment of knowledge and skills which would be used to develop an annual training and development programme, as recommended in the CIPFA guidance. 9.3 The Chair and Vice Chair of the Audit, Risk & Scrutiny Board attended the “CIPFA Introduction to the Knowledge and Skills of the Audit Committee” training on 18 November 2025 It should be noted that Councillor Hughes has also attended the course but in her capacity as Chair of IJB Audit, Risk & Scrutiny. 9.4 A development session was held with Members of the Board on 25 March 2026 which covered the following areas:- x Introduction & Audit Committee Good Practice Guidance x 2025 Improvement Action Plan Update x 2026 Self-Assessment x Members Development Programme x Programme of Reviews/Awareness Sessions – Update Member’s Self-Assessment 9.5 CIPFA recommends that a regular self-assessment should be used to support the planning of the Audit Board work programme and training plans. Discussion took place on the self-assessment and the document was updated. A copy is attached as Appendix 2a and 2b. The Board’s Action Plan 9.6 The 2025 Action Plan which was drawn up at the development session held on 19 May 2025 was discussed and re-evaluated, the statements were updated, and the outcome of discussions are attached at Appendix 3. Areas for Improvement 9.7 Members looked at areas where the audit committee could have impact by supporting improvement; noted examples of how the audit committee could demonstrate its impact; highlighted key indicators of effective arrangements; indicated Members’ evaluation and detailed proposed actions. 9.8 Regular Briefings are provided to the Board on topical issues and it was agreed that this should continue. The Chief Auditor will continue to report annually to the Board on the outcomes and actions arising from their annual self-assessment of internal audit processes. Page 177 of 238
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Wh>/ Annual Development Session on Governance and Value of Good Governance to be arranged by the Head of Corporate Governance. Induction Sessions for new members will now include the Chief Auditor, the Clerk and other main contributors to the Board. Key components of the induction programme will include: • Understanding of the Board’s functions: • Review of relevant legislation and protocols: • Training on audit and risk management principles: • Understanding of scrutiny processes: • Briefings on key policies and procedures: Where individual Members indicated specific development requirements, it has been agreed that the Chief Auditor will arrange for one-to-one meetings to determine how best to support each Members development. Implications of the Report 1 Financial – none. 2. HR & Organisational Development – none. 3. Community/Council Planning – none. 4. Legal – as set out in the report 5. Property/Assets – none. 6. Information Technology – none. 7. Equality & Human Rights The Recommendations contained within this report have been- assessed in relation to their impact on equalities and human rights. No negative impacts on equality groups or potential for infringement of individuals’ human rights have been identified arising from the recommendations contained in the report. If required following implementation, the actual impact of the recommendations and the mitigating actions will be reviewed and monitored, and the results of the assessment will be published on the Council’s website. 8. Health & Safety – none. 9. Procurement – none. 10. Risk – none. 11. Privacy Impact - none 12. Climate Risk - none 13. Cosla Policy Position – none. 14. Children’s Rights – none Page 178 of 238
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Wh>/ x CIPFA Audit Committees: 2022 edition - Practical Guidance for Local Authorities and police x Audit Scotland Annual report and accounts 2024/25 x CIPFA Audit Committee Guidance – Self Assessment and Action Plan – Audit, Risk & Scrutiny Board, 24 March 2024. x Guidelines for Operation of the Audit, Risk & Scrutiny Board Author: Carol MacDonald, Senior Committee Services Officer, Finance & Resources. email: carol.macdonald@renfrewshire.gov.uk List Of Background Papers Page 179 of 238
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PUBLIC Audit, Risk & Scrutiny Board Programme of Reviews 2025/26 Development Session – 20 October 2025 Current Programme No Review Suggestion Comments Further Action Responsible iƯĖèôŘ Timescale Ongoing 1 Lack of Housing and Garden Maintenance Discussed at Board on 21 September 2025. Members asked for further work to be undertaken and a report to be submitted to a future board Further Work Ongoing. Maurice Gilligan May 2026 Still to Commence 2 Lead Piping in Public and Private Housing in Renfrewshire This was a result of a Council Motion by Councillors Doig/Hannigan in 2022. OƯicer reŗuired to lead review. TBA Commenced January 2026 3 Financial Risks for the Council in relation to Partner Bodies. This was reŗuested by the Board as a result of Internal Audit Report/Risk Report in May 2025. At the Development meeting held on 20 October 2026 Members agreed that Reviews 3, 4 and 5 would be dealt with together and a brieƱng brought to the Board in early 2026 after the Scottish Government had published their Budget at the end of January 2026. It would then be decided if further work was reŗuired. To consider the statutory duties of IJB and whether additional services were being provided. Alastair MacArthur August 2026 4 IJB and Transformational Change This review was reŗuested by the Board as a result of an Internal Audit Report/Risk Report in May 2025. BrieƱng report for Risk report to include this. N/A N/A APPENDIX 1 Page 180 of 238
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PUBLIC New Suggestions 5 Scope of Arms Length Arrangement with IJB and Council Priorities to be managed BrieƱng report for Risk report to include this. N/A N/A 6 Review relevance and risks of subsidiary work – many overlaps between OneRen and IJB re prevention and early intervention At the Development meeting held on 20 October 2026, Members agreed that this review should be delayed until the OneRen Review had been completed and reported to the Leadership Board. OƯicers will submit report to May 2026 Board after OneRen Review completed and Report submitted to Leadership Board. Alastair MacArthur TBA 7 Scope of Partnership/Arms Length arrangement with OneRen & risks Members agreed that this review should take a seŗuential approach in relation as to how the learning estate looks/ which may have an eƯect on schools/sports estate development. At the Development meeting held on 20 October 2026, Members agreed that this review should be delayed until the OneRen Review had been completed and reported to Council. The Board would then decide if any further work was reŗuired. Alastair MacArthur TBA 8 Strategic Plan for Social Economy and Community Investment To look at the strategies for Participatory Budgeting/Asset Transfers/Social Economy Strategy. What is the sustainable strategy for supporting Community Groups to participate in these processes eg Are there available Funding Streams and what is their accessibility eg If asset transfer, what assistance is available to maintain building etc. At the Development meeting held on 20 October 2026, Members agreed that a brieƱng would be arranged by Chief Executive’s Service on this area and then a decision taken by Board Members if any further work is reŗuired. Alastair MacArthur/Laura McIntyre/Alasdair Morrison Complete March 2026 Page 181 of 238
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PUBLIC 9 Houses to be Demolished – Plans for Demolition/ Temporary Use options /Redevelopment of Areas To look at whether houses to be demolished could be used for any other purpose on a temporary basis; number of properties; time taken for demolition etc It was hoped that this would show whether there had been improvements since the Ferguslie Park project where houses were boarded up for some time awaiting demolition and also highlight any good initiatives. A ŗuick recap on the position in relation to private dwellings was also reŗuested. At the Development meeting held on 20 October 2026, Members agreed to reŗuest a brieƱng from Director of Environment, Housing & Infrastructure. A decision will then be taken by Board Members is any further work is reŗuired. Alastair MacArthur/Gordon McNeil Complete March 2026 10 Waste Services - Percentage of Bins Emptied First Time; Process for calculation; Street Cleanliness Rating; Waste Uplift; Freŗuency of Bins left on Street; Non uplift of Contaminated Bins To look at problem of bins not being emptied; rubbish on streets and bins overƲowing. Also, what the process is if waste contaminated? Why are same crews or at least same supervisor not allocated to same route? Members were looking for an overview on how: x the rotation of the crews work x how the three-team system works x bin labelling is operated. At the Development meeting held on 20 October 2026, Members agreed to reŗuest a brieƱng from Director of Environment, Housing & Infrastructure. A decision will then be taken by Board Members is any further work is reŗuired. Alastair MacArthur/Gordon McNeil August 2026 11 Maintenance of Non-Council Infrastructure including listed Buildings – Possible Actions to ensure Owners take responsibility To ascertain what powers/legislation is available to enforce private owners and companies eg Network Rail to take action to maintain properties/listed buildings. To determine if there are any Trust organisations which repairs listed buildings and to establish if a similar arrangement could be put in place in Renfrewshire. To determine if there a list of buildings within Renfrewshire that are in disrepair? Director of Finance & Resources agreed to ascertain the outcome of a piece of work undertaken previously in relation to options for ensuring listed building were maintained and this suggestion would be reviewed further. Alastair MacArthur August 2026 Page 182 of 238
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Renfrewshire Council APPENDIX (2a) ARSB - Self-assessment of good practice 2025 PUBLIC Good practice questions Does not comply Partially complies and extent of improvement needed Fully complies Comments Improvement Actions Major improvement Significant improvement Moderate improvement Minor improvement No further improvement Weighting of answers 0 1 2 3 5 Audit committee purpose and governance 1 Does the authority have a dedicated audit committee that is not combined with other functions (eg standards, ethics, scrutiny)? (ARSB) X The Audit, Risk & Scrutiny Board (ARSB) has a wider remit than would be expected from that set out in the Guidance. It does cover Standards, Ethics and Scrutiny. Following the previous assessment, the Terms of Reference for the ARSB was updated in May 2024 and items which were considered by members to be better suited to be reviewed elsewhere were removed eg Absence Reports Also, the role of the Chair of the ARSB has now been documented and the role is different from policy board Convenors. 2 Does the audit committee report X The ARSB does report to the Council. The minutes Page 183 of 238
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Renfrewshire Council APPENDIX (2a) ARSB - Self-assessment of good practice 2025 PUBLIC Good practice questions Does not comply Partially complies and extent of improvement needed Fully complies Comments Improvement Actions directly to the governing body (PCC) and chief constable/full council/full fire authority, etc)? of meetings are included on the Council meeting papers. 3 Has the committee maintained its advisory role by not taking on any decision-making powers? X The Audit, Risk and Scrutiny Committee is not a decision- making committee. 4 Do the terms of reference clearly set out the purpose of the committee in accordance with CIPFA’s 2022 Position Statement? X The current Terms of Reference was updated in May 2024, and it was confirmed with members in March 2026 that no further amendments were required. 5 Do all those charged with governance and in leadership roles have a good understanding of the role and purpose of the committee? X Knowledge and Skills Framework were completed in 2025. Briefing sessions now presented on high risk/topical areas Some members have attended CIPFA Audit Committee Training It was agreed that the New Members Induction Session by the Chief a) Annual Development Session on Governance and Value of Good Governance to be arranged by the Head of Corporate Governance b) The Induction Session for new members will include the Chief Auditor, the Clerk and other main contributors to the Board. Page 184 of 238
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Renfrewshire Council APPENDIX (2a) ARSB - Self-assessment of good practice 2025 PUBLIC Good practice questions Does not comply Partially complies and extent of improvement needed Fully complies Comments Improvement Actions Auditor and Strategic Risk and Insurance Service Manager should be expanded to include sessions from the Committee Clerk and a representative from the Policy and Commission Service. In addition, members agreed it would be beneficial to continue to receive:- a) An Annual Development Session on Governance and the value of Good Governance. b) Annual Updates from the Chief Auditor regarding their self- assessment of the operation of Internal Audit processes. c) Chief Auditor to continue to report annually to the ARSB, the outcomes and actions arising from their annual self- assessment of internal audit processes. 6 Does the audit committee escalate issues and concerns promptly to those in X The mechanism is there to raise concerns, but it isn’t generally used. Page 185 of 238
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Renfrewshire Council APPENDIX (2a) ARSB - Self-assessment of good practice 2025 PUBLIC Good practice questions Does not comply Partially complies and extent of improvement needed Fully complies Comments Improvement Actions governance and leadership roles? 7 Does the governing body hold the audit committee to account for its performance at least annually? X Yes. There is an annual report which is in the name of the Director of Finance & Resources and contains the expected information. This is now submitted to Council. Functions of the committee 8 Does the committee publish an annual report in accordance with the 2022 guidance, including: • compliance with the CIPFA Position Statement 2022 X This was added to the Annual Report from 2025 onwards. • results of the annual evaluation, development work undertaken and planned improvements X This was added to the Annual Report from 2025 onwards and members were in agreement that the Annual Report is the main mechanism to inform Council of the work the ARSB have undertaken. Annual Report to continue to be submitted to Council, along with any Reports detailing the outcomes from development sessions TO enable this ARSB to account for its performance? • how it has fulfilled its terms of reference and the key issues escalated in the year? X The Board has sought assurance on the adequacy and effectiveness of the Council’s systems of governance, risk Page 186 of 238
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Renfrewshire Council APPENDIX (2a) ARSB - Self-assessment of good practice 2025 PUBLIC Good practice questions Does not comply Partially complies and extent of improvement needed Fully complies Comments Improvement Actions management and internal control to ensure efficient operations and the highest standards of probity and accountability. This was achieved through reports received from Internal Audit, other Council functions and External Audit with a focus in particular on internal control and governance. 9 Do the committee’s terms of reference explicitly address all the core areas identified in CIPFA’s Position Statement as follows? x Governance arrangements X Yes x Risk management arrangements X Yes x Internal control arrangements, including: - financial management - value for money - ethics and standards - counter fraud and corruption X It does have a remit for ethics and standards, but Q1 also suggests this should be separate from the Audit Committee. Terms of Reference has been updated in 2024 and approved by Members of the ARSB. Page 187 of 238
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Renfrewshire Council APPENDIX (2a) ARSB - Self-assessment of good practice 2025 PUBLIC Good practice questions Does not comply Partially complies and extent of improvement needed Fully complies Comments Improvement Actions x Annual governance statement X Yes x Financial reporting X Members confirmed they were satisfied with the reporting arrangements in place. x Assurance framework X The guidelines for the operation of the ARSB para 2.1 make this clearer x Internal audit X x External audit X 10 Over the last year, has adequate consideration been given to all core areas? X Relevant reports have gone to the Board, for consideration. ARSB now receive information re Internal Audit Assignments in Partner Organisations, and all Audit Scotland reports are now submitted. The Annual Programme of Reviews was discussed at the Programme of Reviews Page 188 of 238
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Renfrewshire Council APPENDIX (2a) ARSB - Self-assessment of good practice 2025 PUBLIC Good practice questions Does not comply Partially complies and extent of improvement needed Fully complies Comments Improvement Actions 2025/26 development session held on 20 October 2025 and approved by the ARSB at the meeting held on 19 January 2026 and timescales agreed. 11 Over the last year, has the committee only considered agenda items that align with its core functions or selected wider functions, as set out in the 2022 guidance? X Absence Monitoring Reports were transferred to Finance & Resources Policy Board after the 2025 Self-Assessment. Members now receive briefing sessions during the year on major topical areas, such as Cyber Security Arrangements. A new process was agreed for the review programme. Members will first receive a briefing on the topic and then members can request further review/work to be undertaken, if required. Members confirmed at the March 2026 Development Session that the relevant agenda items are submitted to the ARSB. A development session will now be held annually to discuss/select topics for the Programme of Reviews and set out the possible timescales. Page 189 of 238
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Renfrewshire Council APPENDIX (2a) ARSB - Self-assessment of good practice 2025 PUBLIC Good practice questions Does not comply Partially complies and extent of improvement needed Fully complies Comments Improvement Actions 12 Has the committee met privately with the external auditors and head of internal audit in the last year? X Meeting with Interim Chief Auditor took place in May 2025. Meeting with External Audit took place in May 2025. Arrangements are in place for the private meetings in 2026/27. . Membership and support 13 Has the committee been established in accordance with the 2022 guidance as follows? • Separation from executive X Yes • A size that is not unwieldy and avoids use of substitutes X Yes • Inclusion of lay/co- opted independent members in X The ARSB Guidelines were updated to facilitate this if desired. Page 190 of 238
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Renfrewshire Council APPENDIX (2a) ARSB - Self-assessment of good practice 2025 PUBLIC Good practice questions Does not comply Partially complies and extent of improvement needed Fully complies Comments Improvement Actions accordance with legislation or CIPFA’s recommendation Members confirmed that they felt it was not necessary at this time, but the mechanism is in place if the need arises. 14 Have all committee members been appointed or selected to ensure a committee membership that is knowledgeable and skilled? X The selection process is a matter for the individual political parties. 15 Has an evaluation of knowledge, skills and the training needs of the chair and committee members been carried out within the last two years? X Skills and Knowledge frameworks were completed in 2025. 16 Have regular training and support arrangements been put in place covering the areas set out in the 2022 guidance? X The Chair and Vice Chair have attended the CIPFA training on Audit Committees. Regular Briefings are provided on topical issues a) Annual Development Session on Governance and Value of Good Governance to be arranged by the Page 191 of 238
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Renfrewshire Council APPENDIX (2a) ARSB - Self-assessment of good practice 2025 PUBLIC Good practice questions Does not comply Partially complies and extent of improvement needed Fully complies Comments Improvement Actions Members agreed that an annual governance refresher session would be beneficial to them. Induction session for new members to be expanded to include briefing from other regular contributors to the ARSB. Head of Corporate Governance. b) The Induction Session for new members will include the Chief Auditor, the Clerk and other main contributors to the Board. c) Chief Auditor to continue to report annually to the ARSB, the outcomes and actions arising from their annual self-assessment of internal audit processes. 17 Across the committee membership, is there a satisfactory level of knowledge, as set out in the 2022 guidance? X Members agreed this was satisfactory. 18 Is adequate secretariat and administrative support provided to the committee? X Members agreed there was. 19 Does the committee have good working relations with key people and X Members agreed this exists Page 192 of 238
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Renfrewshire Council APPENDIX (2a) ARSB - Self-assessment of good practice 2025 PUBLIC Good practice questions Does not comply Partially complies and extent of improvement needed Fully complies Comments Improvement Actions organisations, including external audit, internal audit and the CFO? Effectiveness of the committee 20 Has the committee obtained positive feedback on its performance from those interacting with the committee or relying on its work? X There is currently no mechanism to do this. It has been mentioned in External Audit Reports. 21 Are meetings well chaired, ensuring key agenda items are addressed with a focus on improvement? X The role of the Chair is documented in the guidelines. The role of Members is documented in the guidelines. There is good level of engagement from Members. Members confirmed they feel key agenda items are adequately addressed at meetings and they feel empowered to discuss and Page 193 of 238
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Renfrewshire Council APPENDIX (2a) ARSB - Self-assessment of good practice 2025 PUBLIC Good practice questions Does not comply Partially complies and extent of improvement needed Fully complies Comments Improvement Actions challenge the information presented. 22 Are meetings effective with a good level of discussion and engagement from all the members? X As above 23 Has the committee maintained a non- political approach to discussions throughout? X Yes 24 Does the committee engage with a wide range of leaders and managers, including discussion of audit findings, risks and action plans with the responsible officers? X The Director of Finance & Resources, Head of Corporate Governance and Chief Auditor attend all meetings, other senior officers attend as required. W here Internal Audit submits a report, the relevant Head of Service will be asked to attend the ARSB and members confirmed they found this arrangement very useful. Other relevant officers are also asked to attend when Page 194 of 238
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Renfrewshire Council APPENDIX (2a) ARSB - Self-assessment of good practice 2025 PUBLIC Good practice questions Does not comply Partially complies and extent of improvement needed Fully complies Comments Improvement Actions other reports, eg Risk Reports are being presented by the lead officer. All other agenda items are presented by appropriate officers. 25 Does the committee make recommendations for the improvement of governance, risk and control arrangements? X Yes 26 Do audit committee recommendations have traction with those in leadership roles? X Yes 27 Has the committee evaluated whether and how it is adding value to the organisation? X Yes will be completed annually 28 Does the committee have an action plan to improve any areas of weakness? X As above 29 Has this assessment been undertaken collaboratively with X In line with the agreed arrangements, this checklist has been Page 195 of 238
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Renfrewshire Council APPENDIX (2a) ARSB - Self-assessment of good practice 2025 PUBLIC Good practice questions Does not comply Partially complies and extent of improvement needed Fully complies Comments Improvement Actions the audit committee members? completed collaboratively with the Chief Auditor, Clerk, Director of Finance & Resources and Members of the ARSB. The checklist on the impact and effectiveness of the Audit Committee was last undertaken collaboratively with all members of the ARSB at the development session held in May 2026. March 2026 Page 196 of 238
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Renfrewshire Council APPENDIX 2 (b) Self-assessment – The Influential Audit Committee – March 2026 PUBLIC Areas where the audit committee can have impact by supporting improvement Examples of how the audit committee can demonstrate its impact Key indicators of effective arrangements Your evaluation: strengths, weaknesses - Proposed Actions Promoting the principles of good governance and their application to decision making. x Supporting the development of a local code of governance. x Providing a robust review of the AGS and the assurances underpinning it. x Supporting reviews/audits of governance arrangements. x Participating in self- assessments of governance arrangements. x Working with partner audit committees to review governance arrangements in partnerships. x Elected members, the leadership team and senior managers all share a good understanding of governance, including the key principles and local arrangements. x Local arrangements for governance have been clearly set out in an up- to-date local code. x The authority’s scrutiny arrangements are forward looking and constructive. x Appropriate governance arrangements established for all collaborations and arm’s-length arrangements. x The head of internal audit’s annual opinion on governance is satisfactory (or similar wording). There are clear terms of reference for the ARSB, which were updated in May 2024 which covers consideration of the code of corporate governance. The revised local code and the audit review of the local code is submitted to the Board annually. The ARSB review and note (not approve) the Annual Governance Statement. The external auditors for 2024/25 concluded that the “governance statement is consistent with the financial statements and has been prepared in accordance with the Delivering Good Governance in Local Government: Framework.” The arrangements for RLL governance have been reviewed and strengthened. Partner governance is within the remit of the Leadership Board. The ARSB members now receive Internal Audit Reports on work undertaken in Partner Organisation’s The CIA’s annual audit opinion sets out the assurances being provided. The overall opinion is usually reasonable, (although in 24/25 it was subject to management addressing the critical and important recommendations made and the limited Page 197 of 238
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Renfrewshire Council APPENDIX 2 (b) Self-assessment – The Influential Audit Committee – March 2026 PUBLIC Areas where the audit committee can have impact by supporting improvement Examples of how the audit committee can demonstrate its impact Key indicators of effective arrangements Your evaluation: strengths, weaknesses - Proposed Actions assurance report findings), the opinion covers governance, internal control and risk management. The audit universe covers governance. External Audit concluded in their 2024/25 Report that “The Council has taken a number of steps to improve its governance and scrutiny arrangements over the year. It has completed a self-assessment against CIPFA guidance for local authority audit committees, benchmarked its governance against practice in other councils, established a cross-party working group to review governance and scrutiny arrangements and undertaken a review of risk management arrangements. They also state that:- “The Council’s governance arrangements have been substantially reviewed during the year, including fully implementing the comprehensive assessment of the Audit, Risk and Scrutiny Board arrangements against the CIPFA practical guidance for Audit Committees which has made a positive impact on scrutiny arrangements. In addition, the recommendations arising from the Council’s comprehensive review of its governance arrangements by the member led cross party working group, which were Page 198 of 238
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Renfrewshire Council APPENDIX 2 (b) Self-assessment – The Influential Audit Committee – March 2026 PUBLIC Areas where the audit committee can have impact by supporting improvement Examples of how the audit committee can demonstrate its impact Key indicators of effective arrangements Your evaluation: strengths, weaknesses - Proposed Actions reported to and approved by the Council on 29 February 2024 have been actioned.” Contributing to the development of an effective control environment. x Encouraging ownership of the internal control framework by appropriate managers. x Actively monitoring the implementation of recommendations from auditors. x Raising significant concerns over controls with appropriate senior managers. x The head of internal audit’s annual opinion over internal control is that arrangements are satisfactory. x Assessments against control frameworks such as CIPFA’s FM Code have been completed and a high level of compliance identified. x Control frameworks are in place and operating effectively for key control areas – for example, information security or procurement. The CA’s annual audit opinion sets out the assurances being provided. The overall opinion is usually reasonable, (although in 24/25 it was subject to management addressing the critical and important recommendations made and the limited assurance report findings) the opinion covers governance, internal control and risk management. The audit universe covers the auditable areas for the council and is reviewed annually. Where individual audit reports provide an overall assurance level of reasonable, limited or no assurance, senior management from the service area attend the ARSB to answer any member questions. Member questions now tend to focus on obtaining assurance that the issues will be rectified. There are arrangements in place for informing members of any delay in the implementation of critical audit recommendations. They are also informed of the number of recommendations implemented/not implemented by their due date in the Chief Auditors Annual Report Page 199 of 238
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Renfrewshire Council APPENDIX 2 (b) Self-assessment – The Influential Audit Committee – March 2026 PUBLIC Areas where the audit committee can have impact by supporting improvement Examples of how the audit committee can demonstrate its impact Key indicators of effective arrangements Your evaluation: strengths, weaknesses - Proposed Actions Supporting the establishment of arrangements for the governance of risk and for effective arrangements to manage risks. x Reviewing risk management arrangements and their effectiveness, eg risk management maturity or benchmarking. x Monitoring improvements to risk management. x Reviewing accountability of risk owners for major/ strategic risks. x A robust process for managing risk is evidenced by independent assurance from internal audit or external review. There are robust processes in place for managing risk. The Board also has responsibility for approving the risk management policy and strategy and reviewing the effectiveness of risk management arrangements. The Risk Management policy and Strategy was approved by the ARSB in November 2023. The ARSB are provided with 6 monthly reports on the corporate and strategic risk registers. Risk owners are included on the risk registers. A revised strategy will be brought to the May 2026 Board incorporating the actions from External review into these documents. Advising on the adequacy of the assurance framework and considering whether assurance is deployed efficiently and effectively. x Reviewing the adequacy of the leadership team’s assurance framework. x Specifying the committee’s assurance needs, identifying gaps or overlaps in assurance. x Seeking to streamline assurance gathering and reporting. x Reviewing the effectiveness of assurance providers, eg internal audit, risk x The authority’s leadership team have defined an appropriate framework of assurance, including core arrangements, major service areas and collaborations and external bodies. There are clear terms of reference for the ARSB, which were updated in May 2024 which covers consideration of the code of corporate governance. The revised local code and the audit review of the local code is submitted to the Board annually. The ARSB review and note (they do not approve) the Annual Governance Statement. The external auditors for 2024/25 concluded “governance statement is consistent with the financial statements and has been prepared in accordance with the Delivering Good Governance in Local Government: Framework.” Page 200 of 238
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Renfrewshire Council APPENDIX 2 (b) Self-assessment – The Influential Audit Committee – March 2026 PUBLIC Areas where the audit committee can have impact by supporting improvement Examples of how the audit committee can demonstrate its impact Key indicators of effective arrangements Your evaluation: strengths, weaknesses - Proposed Actions management, external audit. The CIA’s annual audit opinion sets out the assurances being provided. The overall opinion is usually reasonable, (although in 24/25 it was subject to management addressing the critical and important recommendations made and the limited assurance report findings) the opinion covers governance, internal control and risk management. The audit universe covers governance. External Audit concluded in their 2023/24 Report that “The Council has taken a number of steps to improve its governance and scrutiny arrangements over the year. At its meeting in May 2025, the Council considered the results of the ARSB’s self- assessment against CIPFA good practice on audit committees. The self-assessment identified a number of areas of good practice and 4 action points, to enhance the work of this Board. The Council approved the results of this review and the action plan. All the action points have been implemented. This Board was also responsible for ensuring the actions from the External Review and the S102 Report were implemented. Page 201 of 238
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Renfrewshire Council APPENDIX 2 (b) Self-assessment – The Influential Audit Committee – March 2026 PUBLIC Areas where the audit committee can have impact by supporting improvement Examples of how the audit committee can demonstrate its impact Key indicators of effective arrangements Your evaluation: strengths, weaknesses - Proposed Actions The ARSB members have also agreed a programme of reviews to be undertaken and receive progress reports regularly as the reviews progress. Supporting effective external audit, with a focus on high quality and timely audit work. x Reviewing and supporting external audit arrangements with focus on independence and quality. x Providing good engagement on external audit plans and reports. x Supporting the implementation of audit recommendations. x The quality of liaison between external audit and the authority is satisfactory. x The auditors deliver in accordance with their audit plan and any amendments are well explained. x An audit of high quality is delivered. The external auditor’s attend the ARSB to present their Annual Audit Plan and Annual Report on the Audit. The auditor’s acknowledged that the financial statements received were of a good standard and on time and the majority of working papers were adequate. Management agreed to meet Azets to discuss any areas for improvement to ensure all working papers are satisfactory. There were no amendments to the external audit plan and each element of the plan is addressed in the Annual Report on the audit. The Guidelines for the Operation of the ARSB state that:- lIn exercising its function as the Council’s Audit Committee, it would be anticipated that at least one meeting, or part thereof, shall provide the internal and external auditor with the opportunity to meet the members of the Page 202 of 238
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Renfrewshire Council APPENDIX 2 (b) Self-assessment – The Influential Audit Committee – March 2026 PUBLIC Areas where the audit committee can have impact by supporting improvement Examples of how the audit committee can demonstrate its impact Key indicators of effective arrangements Your evaluation: strengths, weaknesses - Proposed Actions Committee without senior officers present. introducing an annual private meeting with both the internal and external auditor” A private meeting with External Audit took place in May 2025. Arrangements are in place for the 2026 Internal and External Audit meetings Supporting the quality of the internal audit activity, in particular underpinning its organisational independence. x Reviewing the audit charter and functional reporting arrangements. x Assessing the effectiveness of internal audit arrangements, providing constructive challenge and supporting improvements. x Actively supporting the quality assurance and improvement programme of internal audit. x Internal audit that is in conformance with GIAS and LGAN (as evidenced by the most recent external assessment and an annual self- assessment). x The head of internal audit and the organisation operate in accordance with the principles of the CIPFA Statement on the Role of the Head of Internal Audit (2019). The internal audit charter was revised and approved by the ARSB in November 2025. The Annual Internal Audit Plan is also approved by this Board. The internal auditor attends each meeting of the ARSC and provides regular progress reports. Reports on the outcome of each audit engagement, the annual plan and annual report are also provided to the ARSB. Members receive an annual report detailing any critical internal audit recommendations not implemented by their due date. At the March 2026 ARSB, a member asked the Chief Auditor to consider including further information in this report to make it more meaningful. A report was submitted to the ARSB in August 2025 to inform them of the outcomes of the gap analysis undertaken by the Chief Auditor to identify the improvement actions required to ensure compliance with the Global Internal Audit New style report for outstanding critical recommendations to be considered by Chief Auditor Page 203 of 238
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Renfrewshire Council APPENDIX 2 (b) Self-assessment – The Influential Audit Committee – March 2026 PUBLIC Areas where the audit committee can have impact by supporting improvement Examples of how the audit committee can demonstrate its impact Key indicators of effective arrangements Your evaluation: strengths, weaknesses - Proposed Actions Standards in the UK Public Sector in April 2025. A further self-assessment will be undertaken, and members will be updated as part of the Chief Auditor’s annual report. The last external assessment was reported to the ARSB in June 2023. The report concluded that the internal audit function fully conforms with the Public Sector Internal Audit Standards and LGAN (in full). The Chief Internal Auditor conforms with the CIPFA Statement on the Head of Internal Audit (2019) and this is disclosed in the governance statement and supported by job description, person specification, the audit charter. Internal Audit met privately with the members of the ARSB in May 2025 and will meet again in May 2026. Aiding the achievement of the authority’s goals and objectives by helping to ensure appropriate governance, risk, control and assurance arrangements. x Reviewing how the governance arrangements support the achievement of sustainable outcomes. x Reviewing major projects and programmes to ensure that governance and assurance x Inspection reports indicate that arrangements are appropriate to support the achievement of service objectives. x The authority’s arrangements to review and assess performance are satisfactory. ARSB’s TOR includes a remit for “To consider reports by the Accounts Commission, Audit Scotland and other similar organisations and to make recommendations where appropriate to the Council.” Relevant reports have gone to the Board, for consideration. ARSB now receive information re Internal Audit Assignments in Page 204 of 238
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Renfrewshire Council APPENDIX 2 (b) Self-assessment – The Influential Audit Committee – March 2026 PUBLIC Areas where the audit committee can have impact by supporting improvement Examples of how the audit committee can demonstrate its impact Key indicators of effective arrangements Your evaluation: strengths, weaknesses - Proposed Actions arrangements are in place. x Reviewing the effectiveness of performance management arrangements. Partner Organisations and all Audit Scotland Reports are now submitted It has been agreed that the Board will now receive periodic briefings regarding major projects and Board members can ask for further work to be undertaken if required. For example, the Board received a briefing on City Deal. At the 2026 self-assessment, Board members confirmed they were satisfied with this approach. The Dargavel action plan progress was reported at each ARSB meeting and this action plan is now complete The ARSB ToR includes a remit for “To review service delivery and performance management arrangements across all services and to submit recommendations to the Council. To consider reports by the Scottish Public Services Ombudsman in terms of the Scottish Public Services Ombudsman Act 2002.” These reports are submitted on a regular basis to the Board. The external auditor made no adverse comments regarding the council’s arrangements for performance management. Page 205 of 238
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Renfrewshire Council APPENDIX 2 (b) Self-assessment – The Influential Audit Committee – March 2026 PUBLIC Areas where the audit committee can have impact by supporting improvement Examples of how the audit committee can demonstrate its impact Key indicators of effective arrangements Your evaluation: strengths, weaknesses - Proposed Actions Supporting the development of robust arrangements for ensuring value for money. x Ensuring that assurance on value-for-money arrangements is included in the assurances received by the audit committee. x Considering how performance in value for money is evaluated as part of the AGS. x Following up issues raised by external audit in their value-for- money work. x External audit’s assessments of arrangements to support best value are satisfactory. The Accounts Commission stated in their Best Value Report that “Renfrewshire Council has a strong commitment to improving, including creating a positive culture, supporting its staff to develop as leaders, and focusing on engaging with residents. It must now talk to them about tough spending decisions that lie ahead” In relation to the thematic Best Value Review on Transformation Programmes, the external auditor concluded in their 2024/25 report which is submitted to the ARSB that “Council has appropriate transformation plans in place and is well-placed to deliver complex transformation and change programmes, having successfully delivered a range of transformation programmes over the past 15 years. The Leadership Board has a remit for “To provide oversight and continuous improvement of the Council’s corporate performance management and quality assurance framework and the Council’s arrangements and systems for achieving best value.” Members confirmed they were happy with the information they currently receive in relation to best value arrangements. Page 206 of 238
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Renfrewshire Council APPENDIX 2 (b) Self-assessment – The Influential Audit Committee – March 2026 PUBLIC Areas where the audit committee can have impact by supporting improvement Examples of how the audit committee can demonstrate its impact Key indicators of effective arrangements Your evaluation: strengths, weaknesses - Proposed Actions Helping the authority to implement the values of good governance, including effective arrangements for countering fraud and corruption risks. x Reviewing arrangements against the standards set out in the Code of Practice on Managing the Risk of Fraud and Corruption (CIPFA, 2014). x Reviewing fraud risks and the effectiveness of the organisation’s strategy to address those risks. x Assessing the effectiveness of ethical governance arrangements for both staff and governors. x Good ethical standards are maintained by both elected representatives and officers. This is evidenced by robust assurance over culture, ethics and counter fraud arrangements. Members of the ARSB receive regular updates on Counter Fraud progress/outcomes and progress with the National Fraud Initiative from the Chief Auditor. There is a counter fraud and corruption policy which was approved by the FR&CS policy board. The arrangements for Counter Fraud are made clear in the annual governance statement. There is a Code of Conduct for Members, that all members formally sign up to. There is induction training for members which covers the Code of Conduct for members. There is a fraud awareness i-learn module for employees which ARSB members were made aware of. There is also a Code of Conduct for Employees and a protocol for member officer relations. Page 207 of 238
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Renfrewshire Council APPENDIX 2 (b) Self-assessment – The Influential Audit Committee – March 2026 PUBLIC Areas where the audit committee can have impact by supporting improvement Examples of how the audit committee can demonstrate its impact Key indicators of effective arrangements Your evaluation: strengths, weaknesses - Proposed Actions Declarations of interests and transparency statements made and recorded at all Board and Committee meetings. There are appropriate policies and procedures for the register of interests and the register of gifts and hospitality. The ARSB are provided with summaries of any employee fraud related investigations. External audit for 2024/25, concluded that “there are appropriate arrangements for the prevention and detection of fraud, error and irregularities. Promoting effective public reporting to the authority’s stakeholders and local community and measures to improve transparency and accountability. x Working with key members/ the PCC and chief constable to improve their understanding of the AGS and their contribution to it. x Improving how the authority discharges its responsibilities for public reporting – for example, better targeting the audience and use of plain English. x The authority meets the statutory deadlines for financial reporting with accounts for audit of an appropriate quality. x The external auditor completed the audit of the financial statements with minimal adjustments and an unqualified opinion. x The authority has published its financial statements and AGS in The financial statements were prepared in accordance with the CIPFA Code of Practice on Local Government Accounting 2024/25. With regards to working papers management discussions are to take place with Azets to determine any areas for improvement. The external auditor’s opinion was unqualified for 2024/25. The annual governance statement is underpinned by the Business As Usual Risk Assessment modules undertaken by each Head of Service and the outcomes being signed off by the Directors. Page 208 of 238
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Renfrewshire Council APPENDIX 2 (b) Self-assessment – The Influential Audit Committee – March 2026 PUBLIC Areas where the audit committee can have impact by supporting improvement Examples of how the audit committee can demonstrate its impact Key indicators of effective arrangements Your evaluation: strengths, weaknesses - Proposed Actions x Reviewing whether decision making through partnership organisations remains transparent and publicly accessible and encourages greater transparency. x Publishing an annual report from the committee. accordance with statutory guidelines. x The AGS is underpinned by a robust evaluation and is an accurate assessment of the adequacy of governance arrangements. Oversight of the governance of partner bodies is within the remit of the Leadership Board. Annual Report – The ARSB Annual Report was last submitted in May 2025 to ARSB and then to Council in June 2025. OVERALL QUESTIONS TO CONSIDER 1 Does the committee proactively seek assurance over the key indicators? x Yes, Members concluded that as a Board they carry out this role collectively. When reports are being discussed at Board, they find it very beneficial to have the operational Head of Service/officer in attendance at Board to respond to any queries or take forward any actions. 2 Is the committee proactive in responding to aspects of governance, risk, control and audit and is there any improvements required? x Yes, Members concluded that they were and there are currently no improvements required 3 Are recommendations from the committee taken seriously by those responsible for taking action? x Yes and there is a process to ensure any actions are taken forward by the relevant officer. Page 209 of 238
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APPENDIX 3 CIPFA Audit Committee Guidance - Self-assessment Action Plan – March 2026 - 2025 Improvement Action Plan Update OFFICIAL No. Action Action Owner Progress Completion date Actioned Comments Audit Committee Purpose and Governance 1 Expand the ARSB Member ŝŶĚƵĐƟŽŶďƌŝĞĮŶŐƚŽŽƚŚĞƌ ƌĞůĞǀĂŶƚŽĸĐĞƌƐ͘ Chief Auditor Arrangements have been made to include briefings from the Committee Clerk and a representative from the Policy and Commissioning service in the induction session May 2026 Щ The new arrangements will be implemented when a new member is appointed to ARSB 2 Report on Internal Audit’s self- assessment of compliance with Global Internal Audit Standards in the UK Public Sector to be ƐƵďŵŝƩĞĚƚŽZ^ĂŶŶƵĂůůLJ͘ Chief Auditor This will be undertaken November 2026 Functions of the Committee 3 An ARSB members development session to be held annually to discuss/select topics for the Programme of Reviews and set out the possible timescales. Clerk This arrangement is now in place May 2026 ض Membership and Support 4 Annual refresher briefing session on governance and value of good governance to be delivered Head of Corporate Governance This will be arranged as part of members development programme December 2026 Effectiveness of Committee 5 New Style Report for reporting critical Internal Audit Recommendations to be designed. Chief Auditor This has been completed and a sample copy sent to ARSB members. April 2026 Щ The new report will be submitted to the ARSB on completion of the 2026/27 internal audit exercise following up previous recommendations made. Page 210 of 238
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PUBLIC ___________________________________________________________________ To: Audit, Risk and Scrutiny Board On: 18th May 2026 __________________________________________________________________ Report by: Lead Officer ___________________________________________________________________ Heading: Lead Piping in Public and Private Housing in Renfrewshire ___________________________________________________________________ 1. Summary 1.1 As its meeting on 30 June 2022 members of the Audit, Risk and Scrutiny Board agreed an annual programme of activity for the Board for 2022/23. This included a review of lead piping in public and private housing in Renfrewshire. ___________________________________________________________________ 2. Recommendations 2.1 The Board is asked to: • Approve the purpose and scope of the review; • Approve the provisional timescale as outlined in Appendix 1 to this report; • Authorise the Lead Officer to contact any organisations mentioned by the Board who may have information useful to the Board and who may be a potential witness; • Delegate powers to the Lead Officer, in consultation with the Convenor, and grant the Convenor of the Board permission to alter the timetable having regard to the availability of evidence and witnesses throughout the course of the review; and, • Authorise the Lead Officer to make the necessary arrangements to progress the review within the required timescales. Item 10 Page 211 of 238
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PUBLIC ___________________________________________ 3. Background 3.1 Lead was used in water service pipes until it was phased out in 1960s and became illegal to use for new pipework in Scotland in 1969. However, many properties older than 1969 may still have lead piping, particularly in underground supply lines or internal piping. Lead was also used in solder joints, this use was banned for plumbing systems which supply water for drinking, cooking or bathing in 1987. 3.2 Lead is a naturally occurring toxic metal that when inhaled or ingested causes lead toxicity (also known as lead poisoning). Lead toxicity can produce a range of symptoms, both from acute and chronic exposure. The health harms of lead exposure which are of greatest public health significance are adverse neurodevelopmental effects in children and cardiovascular disease in adults. 3.3 Lead accumulates in the body and there is no safe level of exposure. Those at particular risk are infants, young children and pregnant women. 3.4 There is a particular risk when water comes into contact with lead piping for prolonged periods of time (overnight) as this can result in a high level of lead in the drinking water. This is due to the lead from the pipework dissolving into the water as it stands, especially if the water is acidic. In areas with soft water, as in Scotland, there is a higher risk of poisoning. In hard water areas, limescale builds up inside the pipes and lines them to form a barrier between the pipe and the water. DWQR (Drinking Water Quality Regulator) requires drinking water in Scotland to be of the range pH 6.5 to pH 9.5 (below 7 is acidic). 3.5 The Public Water Supplies (Scotland) Regulations 2014 specifies acceptable levels of certain elements and substances in drinking water. It sets the maximum acceptable level for lead as 10 μg/l (point of sample at consumer tap). 3.6 When lead piping is identified in the supply of drinking water, short term measures such as flushing prior to use and using an alternative water source can be put in place. Long term the lead pipes should be replaced, however this can take time and has financial implications. ___________________________________________ 4. Purpose of the Review 4.1 The key purpose of the review will be to: Page 212 of 238
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PUBLIC (1) set out the strategies in place to identify and replace lead pipes in housing across all tenures, in Renfrewshire. (2) set out the council’s current arrangements for addressing lead piping within council housing stock. (3) identify any recommendations that the council could pursue, within the available resources, to support replacement of lead piping in both private and council housing by providing non-financial assistance. ___________________________________________ 5. Scope of the Review 5.1 In relation to 4.1(1), the Lead Officer will review relevant legislation and guidance available and the existing framework to support the identification and replacement of lead pipes. Engage with other organisations that have a responsibility for lead piping and understand their processes in relation to identification and replacement. This will include private housing, private lets, housing association properties and properties serviced by a private water supply. 5.2 In relation to section 4.1(2), the Lead Officer will examine how the Housing service manages lead piping within council properties, the number of properties potentially affected, and the actions already undertaken. 5.3 In relation to 4.1(3), the Lead Officer will focus on where the Council could improve its response to lead piping within housing in Renfrewshire, reviewing support available elsewhere, particularly by other Scottish Local Authorities and provide recommendations. 5.4 For clarity, this review will not cover commercial premises or public buildings. Under Health and Safety at Work etc. Act, employers have a duty to employees and persons other than their employees, this would include limiting exposure to lead. ___________________________________________ 6. Timetable and witnesses 6.1 If approved, it is proposed that the review commences following the Audit, Risk and Scrutiny Board and is progressed through subsequent Board meetings, when a final draft report being submitted for approval by 6th November 2026 and a final report thereafter to Council by 25th January 2027 (Appendix 1). Page 213 of 238
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PUBLIC 6.2 From an initial review of stakeholders, it is recommended that witnesses/representatives from the council’s Housing service, Environmental Health and partners including Scottish Water, DWQR and Scottish Government be invited to future meetings to provide information to the board. Witnesses will be asked to provide written evidence prior to any meetings with the Board to allow members sufficient time for preparation ahead of the meeting. ___________________________________________________________________ Implications of the Report 1. Financial - none 2. HR & Organisational Development – none 3. Community/Council Planning – • Our Renfrewshire is well – this review of lead piping within housing in Renfrewshire will highlight strategies, information and actions being taken by relevant agencies to identify and remove/mitigate the impacts of lead pipework in drinking water supplies. This will make this safer for our residents 4. Legal – None 5. Property/Assets - None 6. Information Technology - None 7. Equality & Human Rights - (a) The Recommendations contained within this report have been assessed in relation to their impact on equalities and human rights. No negative impacts on equality groups or potential for infringement of individuals’ human rights have been identified arising from the recommendations contained in the report. If required following implementation, the actual impact of the recommendations and the mitigating actions will be reviewed and monitored, and the results of the assessment will be published on the Council’s website. 8. Health & Safety - None 9. Procurement - None Page 214 of 238
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PUBLIC 10. Risk - None 11. Privacy Impact - None 12. Climate Risk - None 13. Children’s Rights - None 14. Cosla Policy Position - None _______________________________________________________ List of Background Papers- None ___________________________________________________________________ Author: Rachael Flanagan Lead Officer – Environmental Health Rachael.flanagan@renfrewshire.gov.uk Page 215 of 238
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PUBLIC Appendix 1 – Timetable for Review of Lead Piping within Housing in Renfrewshire Date of Board Meeting Stage of Review 18th May 2026 Commencement of review 17th August 2026 Continuation of review 21st September 2026 Continuation of review 6th November 2026 Draft report to Board 25th January 2027 Final report to Council Page 216 of 238
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OFFICIAL ___________________________________________________________________ To: Audit, Risk and Scrutiny Board On: 18 May 2026 ___________________________________________________________________ Report by: Lead Officer ___________________________________________________________________ Heading: Lack of Housing and Garden Maintenance – Final Report ___________________________________________________________________ 1. Summary 1.1 As part of the annual programme of activity for 2022/23, the Audit, Risk and Scrutiny Board instructed a report on Lack of Housing and Garden Maintenance. 1.2 The attached paper provides the final part of the review, along with findings and recommendations and will, subject to approval by the Audit, Risk and Scrutiny Board, be submitted to Council for consideration at its meeting on 22 June 2026. 1.3 The report demonstrates that the Council has effective and proportionate arrangements in place, has fully addressed members’ areas of concern, and is managing risks through ongoing service improvement rather than requiring new policies, powers, or resources. 1.4 Overall, the findings indicate that current arrangements are sound and proportionate. Ongoing risks are best managed through continued service refinement, clear communication, and routine performance oversight, rather than through further formal investigation or policy intervention at this stage. 1.5 The review confirms that improvement activity already underway, particularly relating to digital content, customer journeys, and service coordination, directly addresses the issues raised through scrutiny. ___________________________________________________________________ Item 11 Page 217 of 238
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OFFICIAL 2. Recommendations 2.1 Elected Members are asked to: Consider the findings and recommendations. Approve the report for submission to Council on 22 June 2026. Note the author’s appreciation to all council officers involved on the preparation of the report. ___________________________________________________________________ 3. Background 3.1 The report to Council describes the purpose and scope of the further review into issues of house and garden maintenance and their links to neighbour disputes and antisocial behaviour. It summarises the matters considered by the Audit, Risk and Scrutiny Board, sets out the key findings, and concludes with the proposed recommendations for members. 3.2 Previous briefing papers and related reports considered by the Audit, Risk and Scrutiny Board are noted as background papers to the Council report. ___________________________________________________________________ Implications of the Report 1. Financial - None 2. HR & Organisational Development - None 3. Community/Council Planning - None 4. Legal - None 5. Property/Assets – None 6. Information Technology – None 7. Equality and Human Rights - None 8. Health and Safety - None 9. Procurement - None 10.Risk - None 11.Privacy Impact - None 12.Climate Risk - None 13.Children’s Rights - None Page 218 of 238
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OFFICIAL 14.COSLA Policy Position - None ___________________________________________________________________ List of Background Papers: Neighbour Disputes Paper - Audit, Risk and Scrutiny Board, January 2023 Neighbour Disputes Paper - Audit, Risk and Scrutiny Board, March 2023 Neighbour Disputes Paper - Audit, Risk and Scrutiny Board, January 2024 Neighbour Disputes Paper - Audit, Risk and Scrutiny Board, March 2024 Neighbour Disputes Paper - Audit, Risk and Scrutiny Board, May 2024 Neighbour Disputes Paper – Council, December 2024 Briefing on Lack of House and Garden Maintenance - Audit, Risk and Scrutiny Board, September 2025 The foregoing background papers will be retained within Chief Executive’s Service for inspection by the public for the prescribed period of four years from the date of the meeting. The contact officer within the Council is the Promise Manager, Children’s Services, who can be contacted at maurice.gilligan@renfrewshire.gov.uk Author: Maurice Gilligan, Promise Manager, Children’s Services, Renfrewshire Council. ___________________________________________________________________ Page 219 of 238
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OFFICIAL ___________________________________________________________________ To: Council On: 22 June 2026 ___________________________________________________________________ Report by: Lead Officer ___________________________________________________________________ Heading: Lack of Housing and Garden Maintenance – Final Report ___________________________________________________________________ 1. Summary 1.1 This report presents the findings of the further investigation requested by the Audit, Risk and Scrutiny Board at its meeting on 22 September 2025, following consideration of the Briefing on the Lack of House and Garden Maintenance. The Board asked that further examination be undertaken in the following four areas: Public/Council Interface. Interdepartmental Communication. Issues with Flatted and Communal Garden Areas. Sanctions for Antisocial Tenants. 1.2 The purpose of this work was to evaluate whether the Council’s existing arrangements in these areas remain appropriate, effective, and proportionate, and to determine whether any systemic gaps, risks or unmet issues required escalation through further investigation, policy change or additional controls. 1.3 The review examined relevant policy, operational practice, governance arrangements, legislative constraints, and service interfaces. This included housing, neighbourhood services, customer services, communications, digital services, and community safety. It also took account of prior scrutiny activity, audit findings, resident feedback themes, and known operational pressures, particularly within mixed-tenure environments. Page 220 of 238
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OFFICIAL 1.4 The report confirms that concerns relating to house and garden maintenance, particularly in flatted and communal settings, continue to feature in neighbour disputes and can contribute to escalation into antisocial behaviour where early resolution is not achieved. These risks are recognised and actively managed within existing service models and governance arrangements. 1.5 The report finds that Renfrewshire Council has established and legally compliant frameworks in place for: Early engagement, advice, and mediation. Coordinated operational responses. Graduated and proportionate enforcement of antisocial behaviour. Partnership working with Police Scotland, Registered Social Landlords and community safety services. These frameworks are operating as intended within existing legislative, policy, and resource parameters. 1.6 Areas identified for refinement relate primarily to clarity, coordination, and the management of resident expectations, rather than to any lack of statutory authority, enforcement powers or policy coverage. In particular, the report highlights: Gaps and inconsistencies in public-facing guidance, especially for residents in mixed-tenure and communal settings. Opportunities to strengthen joined-up service alignment at the earliest point of contact. Ongoing practical challenges inherent in communal and shared ownership environments, where outcomes often depend on cooperation beyond the Council’s direct control. 1.7 Overall, the findings indicate that current arrangements are sound and proportionate. Ongoing risks are best managed through continued service refinement, clear communication, and routine performance oversight, rather than through further formal investigation or policy intervention at this stage. 1.8 The review identified no evidence of systemic failure, unmet statutory duties, or deficiencies requiring additional enforcement powers, policy changes, or new resources. It confirms that improvement activity already underway, particularly relating to digital content, customer journeys, and service coordination, directly addresses the issues raised through scrutiny. Page 221 of 238
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OFFICIAL 1.9 The report therefore provides assurance to the Audit, Risk and Scrutiny Board that: The four areas identified by the Board have been fully considered. Existing arrangements are fit for purpose within the Council’s remit. Ongoing risks are recognised and managed through established service improvement and governance processes. ___________________________________________________________________ 2. Recommendations 2.1 Elected Members are asked to: Note the findings of this report into house and garden maintenance and its relationship to neighbour disputes and antisocial behaviour. Note that the review has addressed the areas specified by the Board and has identified no need for further investigation, new policy frameworks, or changes to statutory powers. Agree that the further review is complete and that any ongoing assurance or challenge will be undertaken through the Board’s normal scrutiny role. ___________________________________________________________________ 3. Key Findings 3.1 The review provides assurance that the Council’s arrangements for managing house and garden maintenance issues are appropriate, proportionate, and effective within the Council’s statutory remit. 3.2 Strong early action is consistently taken across services, including: Clear advice and signposting. Access to mediation services. Operational neighbourhood services activity. Community Wardens and Community Support Wardens providing visibility, reassurance, and early intervention. These measures are effective in resolving issues at an early stage and in reducing the risk of escalation. 3.3 Enforcement action is applied only where behaviour clearly meets the antisocial behaviour threshold and where early, supportive interventions have not resolved the issue. This demonstrates that enforcement powers are used consistently, appropriately, and proportionately. Page 222 of 238
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OFFICIAL 3.4 The main opportunities for improvement relate to: Clearer public-facing guidance on responsibilities, particularly in mixed-tenure and communal settings. Earlier and more visible coordination between services when issues first emerge. Improved management of expectations regarding the Council’s legal remit and limits. 3.5 Feedback indicates that where housing, environmental and antisocial behaviour issues overlap, residents may contact multiple services before receiving joined-up advice. While this does not delay enforcement or support where thresholds are met, it highlights an opportunity to strengthen early multi-service alignment at the first point of contact. 3.6 Taking account of ongoing legislative change, audit findings, resident feedback and the Board’s oversight role, the review confirms that current governance and operational arrangements remain appropriate and effective. No requirement has been identified for new policies, additional powers, or additional resources at this time. 3.7 This work was undertaken to support Board scrutiny and provide assurance rather than to propose changes to policy or funding. The findings confirm that arrangements are operating as intended and that any required refinements are being addressed through routine service improvement activity. ___________________________________________________________________ 4. Key Parts of the Report 4.1 Public / Council Interface (covers 5.1 – 5.14) Reinforces the importance of accessible, inclusive service delivery, recognising the Council’s role as a visible and trusted point of support for residents, regardless of tenure. Recognises the Council as a first point of contact for residents, even where the issue sits outside direct Council responsibility. Clarifies that, in cases involving private owners, private landlords or mixed-tenure arrangements, the Council’s role is to provide clear advice, explain legal responsibilities, manage expectations, and signpost residents to appropriate routes for resolution rather than leaving them without guidance. Identifies gaps in public-facing guidance on garden maintenance responsibilities and antisocial behaviour reporting, particularly for mixed-tenure properties, which risk confusion and increased contact demand. Confirms that antisocial behaviour webpages have been updated and that further work is underway to strengthen garden maintenance guidance, clarify service scope for non-Council tenants, and improve understanding of reporting routes. Page 223 of 238
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OFFICIAL Emphasises the importance of clear communication, early engagement, consultation activity, participatory budgeting initiatives (such as You Decide), and complaints handling aligned with Scottish Public Services Ombudsman (SPSO) standards. Highlights the Council’s digital transformation activity, including the redevelopment of Renfrewshire.gov.uk and the use of AI-enabled tools such as Millie, which have improved accessibility, reduced avoidable enquiries, and supported more efficient service delivery. 4.2 Interdepartmental Communication (covers 6.1 – 6.11) Stresses the importance of strong internal communication and collaboration, particularly at the point of first contact, in delivering timely, joined-up responses to housing and garden maintenance issues. Sets out the coordinated roles of Customer Services and Neighbourhood Services as primary points of contact and operational response for maintenance-related enquiries. Clarifies the user-experience responsibilities shared by Digital Experience, Marketing and Communications, Customer Services, and Neighbourhood Services teams in ensuring guidance, reporting routes and forms are clear, accessible, and consistent across online and offline channels. Highlights the use of CRM systems and feedback from frontline teams to improve information quality, reduce repeat enquiries, and support continuous service improvement. 4.3 Issues with Flatted and Communal Garden Areas (covers 7.1 – 7.20) Explains the inherent challenges of managing shared and communal areas, including coordination of maintenance, disputes over costs, delays caused by non-participation, and the absence of property factoring arrangements. Identifies common problem issues such as fly-tipping, dog fouling, bulky waste, misuse of communal spaces, blocked access ways, and unauthorised alterations that can undermine safety and neighbour relations. Emphasises early communication, informal resolution, and mediation as effective tools to prevent escalation into entrenched neighbour disputes or antisocial behaviour. Highlights the Council’s Missing Share Scheme under the Housing (Scotland) Act 2006, which enables essential repairs to proceed where a majority of owners agree where one or more refuse to pay, with costs recovered through a repayment charge. Clarifies the Council’s role in environmental maintenance, including where it applies only to Council-owned or Council-maintained areas, and provides advice on appropriate reporting routes and available support. Page 224 of 238
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OFFICIAL 4.4 Sanctions for Antisocial Behaviour (covers 8.1 – 8.33) Clearly defines antisocial behaviour as conduct causing alarm, distress, or nuisance, while also explaining what is not normally classified as antisocial (e.g. everyday household noise), to support realistic expectations. Sets out a graduated, proportionate response based on the PIER model: Prevention, Intervention, Enforcement and Rehabilitation, with early help and resolution as the starting point. Details available measures ranging from advice, warnings, mediation, and monitoring to formal enforcement, including statutory notices, fixed penalties, Antisocial Behaviour Orders (ASBOs), tenancy enforcement and eviction as a last resort. Clarifies that Acceptable Behaviour Contracts (ABCs) are used only within youth services and not for adults, reflecting current practice. Explains the different powers and limitations relating to Council tenants, private tenants, private landlords and owner-occupiers, and the use of landlord regulation where direct housing powers do not apply. Highlights strong partnership working with Police Scotland, Community Wardens, housing associations, youth services, and the Community Safety Partnership Hub. Underlines trauma-informed practice, proportionality, equality and human-rights considerations throughout assessment, investigation, and enforcement processes. ___________________________________________________________________ 5. Public/Council Interface 5.1 Core services such as waste collection, education, housing, roads, social work, and benefits remain central to public confidence. The Renfrewshire Council Plan 2022–2027, (refreshed June 2024), reinforces the commitment to high-quality universal services while ensuring targeted support for those most in need. 5.2 However, the recent Briefing on Lack of House and Garden Maintenance Report highlighted that estate management and property maintenance, particularly in communal areas, are increasingly linked to neighbour disputes and antisocial behaviour. Issues such as overgrown gardens, neglected shared spaces, and misuse of bins often act as early triggers for conflict, underscoring the importance of timely intervention. 5.3 Digital Access and Inclusion remain a strategic priority. Platforms such as Renfrewshire.gov.uk, MyAccount, and social media channels are now the primary gateways for information and self-service. Audit Scotland has recognised the Council’s digital inclusion work as good practice. At the same time, telephone, face-to-face, and assisted options remain available to ensure fairness and accessibility. Page 225 of 238
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OFFICIAL 5.4 A recent snapshot review of the relevant pages on the Council website found identified gaps in guidance on garden maintenance and antisocial behaviour reporting, particularly for mixed-tenure properties. While antisocial behaviour guidance has been updated, garden maintenance information remains unclear, particularly around communal responsibilities, tenure types, and available support. These gaps risk confusion, increased enquiries, and reputational impact. 5.5 Work is underway to update website content and to confirm service scope for non- council tenants. The aim is to provide clear, accessible guidance for all residents, improving the public interface and reducing operational inefficiencies. 5.6 The Council Plan and the Renfrewshire Council Customer Strategy 2023–2028 emphasise active community involvement in shaping priorities and services. Engagement methods include targeted consultations, local partnerships, thematic panels, community planning, and participatory budgeting initiatives such as You Decide. The Consultation and Engagement Policy (February 2025) strengthen governance and consistency across all engagement activity. 5.7 The Briefing on Lack of House and Garden Maintenance reinforces the importance of communication in preventing disputes. Many residents remain unclear about how to report maintenance issues or what support is available. Improving communication channels, including non-digital options, is essential to promote early reporting and reduce frustration. 5.8 Renfrewshire Council continues to refine complaints handling in line with Scottish Public Services Ombudsman (SPSO) standards. Improvements include clearer quality assurance and annual reporting to the Audit, Risk and Scrutiny Board. These measures ensure accountability and embed organisational learning. Performance indicators, such as the proportion of complaints resolved at the frontline stage, provide transparency and help track progress. 5.9 Clear, inclusive communication is a stated priority for Renfrewshire Council. The Marketing and Communications Strategy 2024–2027 sets out values and actions to support the Council Plan and the Chief Executive’s Service Improvement Plan. It provides a framework for delivering consistent, accessible messaging across all channels, including collaboration with community-run platforms. This approach is essential to address gaps in public awareness identified in the Briefing on Lack of House and Garden Maintenance. 5.10 Digital innovation underpins the Council’s ambition for modern, efficient services and would support the reporting and accessibility to raise any issues of concerns to the council such as issues with flatted and communal garden areas, and anti-social behaviour. Page 226 of 238
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OFFICIAL Key initiatives include: Website Redevelopment: The new Renfrewshire.gov.uk was launched in July 2025. All content on the new website has been re-written to make it clearer and accessible. The review and migration of content is expected to be completed in 2026. AI Digital Advisor – Millie: Launched in November 2024, Millie handled over 240,000 enquiries in its first year, reducing call volumes by 35,000 and earning national awards. Digital Strategy 2025–2030: Positions AI as a core enabler for efficient, accessible services, supporting projects such as website redevelopment and expanded AI tools. 5.11 As noted in the Briefing on Lack of House and Garden Maintenance Report Renfrewshire Council has implemented several effective interventions, including the Neighbourhood Environmental Trainee Team (NETT), the Team Up to Clean Up campaign, and targeted regeneration projects such as Moorpark. These initiatives have improved local environments and reduced complaint volumes. The NETT programme has recently expanded from two squads to four, reflecting the Council’s commitment to proactive estate management within council properties. 5.12 Renfrewshire Council can act as a first point of contact for residents raising concerns about a wide range of public services, community issues, and statutory matters, including issues relating to housing conditions, lack of housing, garden maintenance, and environmental concerns. 5.13 Given the Council’s statutory duties and remit, not all matters raised by residents will fall directly within the Council’s powers to resolve. In particular, issues involving private owners, private landlords or mixed-tenure arrangements may sit outside direct Council responsibility. 5.14 In these circumstances, the Council’s role is to provide clear advice, explain legal responsibilities, manage expectations, and, where appropriate, refer or signpost residents to the correct organisation or route for resolution. This approach supports early clarity, reduces frustration, and ensures residents are not left without guidance, even where the issue itself is not a Council responsibility. ___________________________________________________________________ 6. Interdepartmental Communication 6.1 Effective interdepartmental communication is essential for the early identification and coordinated management of housing, garden maintenance and environmental issues. Page 227 of 238
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OFFICIAL 6.2 Clear and timely information-sharing helps clarify responsibilities, prevents issues escalating into neighbour disputes or antisocial behaviour, and reduces the need for residents to contact multiple services. It also enables staff to understand their respective roles and how these contribute to wider council priorities. 6.3 Renfrewshire Council’s Marketing & Communications Strategy 2024–2027 highlights the importance of strong internal communication in driving performance and service quality. Clear communication supports efficient working, shared understanding and collaboration, and reinforces the Council’s vision, objectives and shared purpose. 6.4 In line with this strategy, the Council’s communications approach translates strategic aims into clear, practical guidance to support staff in their day-to-day roles. During periods of change or transformation, consistent messaging ensures teams remain informed, engaged and confident about what is happening and why. 6.5 Enquiries and issues raised by residents are managed through a coordinated approach involving the: Customer Services Team – first point of contact, expectation setting, enquiry logging and routing. Digital Experience Team – clear, accessible guidance and consistent reporting routes. Neighbourhood Services Teams – on-the-ground assessment, response and feedback. Each service has a defined role, and effective delivery depends on close collaboration across teams. 6.6 The Digital Experience Team maintains and updates Renfrewshire.gov.uk, working with service areas to ensure content reflects current policy and operational practice. In partnership with Neighbourhood Services, the team provides clear and accessible guidance on responsibilities and reporting routes for mixed-tenure properties, while also signposting alternative access options for residents unable to use online services. 6.7 The Customer Services Team acts as the primary contact point for residents via telephone, email and face-to-face channels. The team provides clear advice on responsibilities, available support and next steps, sets appropriate expectations, and ensures enquiries are logged, categorised and routed through MyAccount and Customer Relationship Management (CRM) systems. 6.8 Insights from CRM data and frontline feedback are shared with Digital Experience and Neighbourhood Services teams to improve guidance, refine messaging and strengthen advice at the earliest point of contact. 6.9 While residents may contact different services depending on the nature of an issue, effective internal communication ensures responsibilities are clarified quickly and consistent advice is provided regardless of the entry point. Page 228 of 238
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OFFICIAL 6.10 Neighbourhood Services Teams respond to operational issues such as neglected communal areas, overgrown gardens and bin misuse. They work with housing and environmental services to coordinate appropriate interventions, including specialist maintenance or NETT deployment, and report recurring issues to Customer Services and Digital Experience teams to support continuous improvement. 6.11 This integrated approach ensures enquiries are captured, tracked and resolved efficiently. Learning from frontline activity informs improvements to communication and service delivery, helping to avoid siloed working and ensuring residents receive timely, consistent and proportionate responses across Renfrewshire’s communities. ___________________________________________________________________ 7. Issues with Flatted and Communal Garden Areas 7.1 Flatted properties and communal garden areas are an important part of shared living environments. They provide residents with access to outdoor spaces such as landscaped grounds, back courts, paths, and shared gardens, alongside common elements like stairwells, entrances, roofs, and external walls. 7.2 These spaces are communal rather than private, meaning their upkeep depends on cooperation and collective responsibility among all residents. While these areas enhance the quality of life, managing them presents persistent practical, social, and organisational challenges that require clear oversight and effective communication. 7.3 One of the most significant challenges is coordinating maintenance and repairs among multiple owners. In many cases, reaching agreement on routine or essential work can be slow and contentious, particularly in buildings without a property factor or owners’ association to guide decision-making. 7.4 Owners can differ in their willingness to fund improvements or undertake proactive maintenance. This can lead to delays in carrying out necessary work, allowing problems such as overgrown gardens, deteriorating surfaces, or unsafe access points to worsen. 7.5 Disputes over non-payment for communal upkeep are also common, creating frustration and strained neighbour relations. When essential repairs are delayed, the consequences can extend beyond appearance, affecting the structural integrity and safety of the building and even reducing property values. 7.6 Misuse and neglect of shared outdoor spaces add another layer of difficulty. In many flatted developments, bulky household waste, such as mattresses, broken furniture, or excess refuse, is left in communal garden areas or back courts. This creates hazards, attracts vermin, and diminishes the amenity value of shared grounds. 7.7 Dog fouling is another frequent complaint and a source of friction between households, particularly where there is no agreed system for managing pets in communal spaces. Page 229 of 238
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OFFICIAL 7.8 Unequal use of shared gardens can also cause disputes. For example, one household may informally take over part of the garden, install seating or fencing, or engage in exclusive planting without consulting others. Such actions undermine the communal principle and can lead to conflict, loss of access, and deterioration in community relations. 7.9 Neighbour disputes often arise from unauthorised changes to communal areas. These include installing barriers, removing landscaping, or disagreements over trees and plant overhang. Problems also occur when residents make alterations without seeking consent or attempting to achieve consensus. 7.10 Similarly, managing access paths, bin storage areas, and shared courtyards can become problematic where space is limited or poorly maintained. Blocked routes and cluttered areas not only look unattractive; they also create safety hazards, particularly in emergencies. 7.11 To reduce these problems, communication and cooperation are essential. Residents are encouraged to discuss concerns informally at an early stage, especially where expectations about maintenance differ or where minor issues could escalate. Mediation services provide a useful route when direct communication fails, helping neighbours reach agreements without resorting to legal action. 7.12 Many buildings choose to appoint a property factor to coordinate repairs, organise cleaning, manage bills, and ensure consistent standards across communal areas. Factors can play a critical role in maintaining accountability and reducing the administrative burden on individual residents. 7.13 Keeping communal spaces safe and clean is another priority. Stair cleaning is a routine responsibility, and residents may arrange rotas, hire professional cleaners, or agree on communal contracts to ensure compliance. Stair lighting is crucial for safety, particularly in older tenement buildings, and requires ongoing management to maintain fixtures and energy supply. 7.14 Improper storage of bicycles, prams, or other items on stairwells is discouraged because of obstruction and fire risks. Intervention may be necessary where residents refuse to comply. Likewise, effective refuse management, whether through improved bin capacity, new bin stores, or block-wide cooperation, is essential for maintaining sanitary and safe communal garden areas. 7.15 Renfrewshire Council provides structured support to help resolve issues, particularly those involving communal gardens. Residents are advised to start by reviewing responsibility arrangements and then attempt constructive discussion with neighbours to promote shared upkeep. If dialogue fails or essential repairs are needed and one or more residents refuse to participate, the Council’s Missing Share Scheme becomes an important mechanism. Page 230 of 238
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OFFICIAL 7.16 Through this scheme, the Council can pay the outstanding share owed by the non-participating owner, provided that a majority of owners support the proposed repairs and efforts to engage the non-payer have been exhausted. The Council then seeks to recover costs from the absent party. 7.17 The Council has powers under the Housing (Scotland) Act 2006 to pay the missing share of the non-contributing owner's costs. This allows essential repairs to proceed and helps avoid more serious and costly problems later. The Council will then seek to recover the missing share costs, including administrative and interest charges, from the owners who have not paid, via a charge on the title to their property, known as a Repayment charge. A Repayment Charge is a yearly instalment that has to be paid along with interest and any administrative expenses for a minimum of 5 years or up to 30 years. 7.18 The Council can assist with environmental issues in communal garden areas only where these spaces are Council-owned or shared areas identified within Title plans. Routine grass-cutting or hedge maintenance is normally provided only for Council properties, or for residents who receive support through the Garden Assistance Scheme or the Council’s Common Maintenance Programme (close cleaning and garden maintenance). 7.19 Issues such as overgrown grass, hedges, or vegetation can be reported through the ‘Report a Neighbourhood Issue’ service only where they relate to public places, or where the Council is already responsible for maintaining the garden. This ensures that hazards and amenity concerns in Council-maintained areas are addressed appropriately, complementing the responsibilities held by individual owners and residents. 7.20 Where disputes escalate beyond property maintenance, particularly in cases involving antisocial behaviour, Council tenants are encouraged to involve their local housing officer or contact the Community Wardens Service. These teams can assist with investigation, intervention, and mediation, helping to restore a safe and cohesive environment for all households. Council tenants can also seek support or clarification from their area Housing Services Team. ___________________________________________________________________ 8 Sanctions for Antisocial Tenants 8.1 Antisocial behaviour means behaviour that causes, or is likely to cause, alarm, distress, or nuisance to people in another household. It can involve a single serious incident or a pattern of actions over time. Typical examples include persistent and unreasonable noise, intimidation or threats, harassment including hate-related conduct, rubbish dumping and fly-tipping, dog fouling and animal-related nuisance, vandalism, graffiti, and drug-related activity. Page 231 of 238
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OFFICIAL 8.2 Behaviour in public places is also included where it harms communities, for example disorder associated with the night-time economy or gatherings that cause fear or disruption. This definition reflects the concerns residents consistently identify and provides a clear basis for proportionate action. 8.3 It is equally important to be clear about what is not normally classed as antisocial behaviour. Everyday domestic sounds (e.g. footsteps, doors closing, children playing, or occasional social events are part of normal life in shared communities. 8.4 These matters are not generally considered antisocial unless they are persistent, unreasonable, and cause sustained harm. Council staff use professional judgement, taking account of context, frequency, impact, previous warnings, and any vulnerabilities. This ensures fairness, balanced expectations, and that enforcement is focused on behaviour that genuinely harms others. 8.5 Sanctions for antisocial tenant’s form part of a comprehensive, fair, and evidence-led system. The starting point is prevention and early help. Mediation and clear advice are used to support positive change and do not replace enforcement. Where investigation shows that a warning is warranted, a warning will be issued regardless of whether mediation is also being offered. Acceptable Behaviour Contracts (ABCs) are not used for adults. They are used only within youth services where appropriate. 8.6 If behaviour continues or becomes serious, formal measures are taken. These include written warnings, targeted monitoring, legal orders to restrict harmful actions, and environmental penalties. Closure Orders are police-led, with Police Scotland serving notices and applying to the Sheriff when criteria are met. Tenancy enforcement is used only where proportionate, and eviction is reserved for cases of sustained harm after support and alternatives have been tried. 8.7 The approach recognises the limits of housing powers for private tenants and owner-occupiers. The Council uses landlord regulation and other legal tools, along with strong partnership working and trauma-informed practice, to protect communities. This balance of fairness, support, and enforcement helps maintain public confidence and residents’ quiet enjoyment of their homes. 8.8 The Council’s approach is set out in the Anti-Social Behaviour Strategy and is guided by the PIER model: Prevention, Intervention, Enforcement and Rehabilitation, with help offered first and enforcement used when necessary to protect others. Prevention includes setting clear expectations, explaining rights and responsibilities, and encouraging early reporting. Intervention includes timely support, mediation, noise management advice, and referrals to relevant support services. Enforcement is used only where proportionate and necessary. Rehabilitation addresses underlying causes such as substance use, mental health needs, family pressures, or financial stress. Page 232 of 238
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OFFICIAL 8.9 Proportionality and fairness guide decision-making and council staff consider safeguarding, disability, health, and vulnerabilities when assessing risk and planning action. 8.10 Complainants are kept updated where confidentiality and data protection permit. Outcomes cannot always be disclosed, e.g., incidents recorded as domestic matters or other sensitive issues. Staff explain these limits clearly to manage expectations and maintain trust. Where applicable Victim support is available. 8.11 Residents are encouraged to begin with safe, calm conversations where appropriate, as misunderstandings can often be resolved informally. Where this is not possible, the Council offers a free, confidential mediation service. Mediation is voluntary and may be considered as part of the escalation assessment if issues continue. 8.12 When a concern is reported formally, clear, factual information is required. Residents are encouraged to keep diaries noting times, dates, incident details, and impacts. Audio or video clips may assist where lawful and safe. 8.13 Council tenants may use the antisocial behaviour reporting app. Private residents and tenants may report to Community Support Wardens, who patrol neighbourhoods, act as professional witnesses, and provide reassurance. Suspected crimes must be reported to Police Scotland (101, or 999 in emergencies). 8.14 All reports undergo proportionate assessment. Staff consider seriousness, frequency, patterns, evidence, previous reports, vulnerabilities, and community impact. If the threshold for antisocial behaviour is not met, advice and signposting are still provided. The first step is often advisory, an officer contacts the alleged perpetrator, explains the impact, and seeks immediate change. This often leads to improvement. 8.15 Where behaviour continues, formal steps may include written warnings or tenancy breach letters. Community Support Wardens may undertake additional monitoring to gather corroborated observations. 8.16 For higher-risk cases, the Antisocial Behaviour Investigation Team leads on coordination. Youth Services investigate youth antisocial behaviour cases independently. The Council also links with environmental services, mental-health teams, and addiction services where support could reduce risk. 8.17 If harm persists, legal action may be necessary. The Council may seek Antisocial Behaviour Orders (ASBOs). For persistent noise, officers can use statutory noise control powers, including warnings, fixed penalties, and, where justified, the seizure of noise-making equipment. Page 233 of 238
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OFFICIAL 8.19 Environmental offences such as fly-tipping and dog fouling may result in fixed-penalty notices and follow-up enforcement. Where a property is associated with serious nuisance or disorder, Police Scotland, not the Council, may apply to the Sheriff for a Closure Order. 8.20 Tenancy enforcement progresses only where other options have failed. Registered social landlords and the Council can take proportionate action against their own secure tenants, including court action to stop tenancy breaches. 8.21 Eviction is always a last resort, and evidence must show that support and alternatives were offered and that action is fair. For streamlined eviction processes under Scottish secure tenancy law, the Sheriff is not required to consider “reasonableness”. 8.22 Private landlords must follow procedures under the Private Residential Tenancy (PRT) framework, where the First-tier Tribunal considers reasonableness for many eviction grounds. 8.23 Staff preparing eviction cases ensure that vulnerabilities, safeguarding issues, and impacts on victims are fully documented. Support continues even at this stage. 8.24 Where the person responsible is a private tenant or owner-occupier, the Council cannot pursue eviction. Instead, it uses regulation, legal powers, and partnership working to protect neighbours. 8.25 Where a private landlord fails to manage antisocial behaviour linked to their property, the Council’s Landlord Registration/Licensing functions can issue an Antisocial Behaviour Notice requiring reasonable steps to be taken. Continued failure may result in rent penalty orders, restrictions on letting, management intervention, or referral for prosecution. 8.26 For owner-occupiers, the Council may use ASBOs and environmental enforcement. Closure Orders are not a Council tool for owner-occupied properties where Police Scotland lead on closure powers. 8.27 The Community Safety Partnership Hub brings together key services, including Police Scotland, Fire and Rescue, youth services, housing associations, mental-health professionals, and voluntary partners. 8.28 Community Support Wardens deliver targeted patrols and reassurance. Youth officers and partners deliver diversionary activities such as Street Stuff (Youth diversionary activities with St Mirren FC), which help reduce disorder. 8.29 Trauma-informed practice underpins all engagement, helping people feel heard and enabling constructive participation. While accessible formats and multilingual resources support early reporting and inclusive participation. Page 234 of 238
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OFFICIAL 8.30 The Council measures performance through key indicators such as response times, early-resolution rates, and use of formal sanctions. Case reviews support ongoing improvement. 8.31 Residents may provide feedback, and complaints follow the formal procedure. If dissatisfied after completion, residents may appeal to the Scottish Public Services Ombudsman. 8.33 The Council continues to work with relevant services to manage risks and reduce harm. This balanced approach supports both community safety and individual wellbeing. ___________________________________________________________________ 9. Sources and Documents Referenced 9.1 Scope Documents Audit, Risk and Scrutiny Board - Terms of Reference (May 2024) Audit, Risk and Scrutiny Board – Your Role As Lead Officer (March 2025) 9.2 Primary Council Documents Audit Scotland Reports on Digital Inclusion (August 2024) Briefing on Lack of House and Garden Maintenance (22 September 2025) Chief Executive’s Service Improvement Plan (2025) Organisation-Wide AI Assessment Report (ICS.AI) (January 2026) Renfrewshire Council Plan 2022–2027 (refreshed June 2024) Renfrewshire Council Customer Strategy 2023–2028 Renfrewshire Council Digital Strategy 2025–2030 Renfrewshire Council Marketing and Communications Strategy 2024–2027 Renfrewshire Council Consultation and Engagement Policy (February 2025) Scottish Public Services Ombudsman (SPSO) Complaints Handling Standards 9.3 Legislation and Regulatory Framework Housing (Scotland) Act 1987 – Section 86 (Tolerable Standard) Housing (Scotland) Act 2001 – Schedule 4 (Repairing Obligations for Social Landlords) Housing (Scotland) Act 2006 – Repairing Standard for Private Landlords Page 235 of 238
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OFFICIAL Private Housing (Tenancies) (Scotland) Act 2016 – Private Residential Tenancy Framework Antisocial Behaviour etc. (Scotland) Act 2004 – Powers and responsibilities Housing (Scotland) Bill 2024 – Stage 3 reforms Housing (Scotland) Act 2025 – Updates on tolerable standard and rent control. Housing (Scotland) Act 2025 – 29 Scottish secure tenancies etc.: duty to consider delay to eviction. 9.4 Operational Guidance and Services Renfrewshire Council Missing Share Scheme Guidance “Report a Neighbourhood Issue” Service (online and telephone reporting) Community Wardens Service Protocols Community Safety Partnership Hub Protocols Community Support Wardens Service Protocols Mediation Service Guidance Antisocial Behaviour Investigation Team Procedures Acceptable Behaviour Contract (ABC) Guidance Antisocial Behaviour Reporting App User Guide 9.5 Strategies and Policies Renfrewshire Anti-Social Behaviour Strategy 2022–2025 (PIER model: Prevention, Intervention, Enforcement, Rehabilitation) Renfrewshire Council Customer Strategy 2023–2028 Consultation and Engagement Policy (February 2025) Marketing and Communications Strategy 2024–2027 Chief Executive’s Service Improvement Plan 9.6 Enforcement and Legal Procedures Tenancy Enforcement Procedures Antisocial Behaviour Notice Guidance for Private Landlords Rent Penalty Order Procedures Closure Order Application Protocols 9.7 Partnership and Prevention Initiatives Community Safety Partnership Hub Tasking Reports Street Stuff Programme Delivery Plan Trauma-Informed Practice Training Framework Page 236 of 238
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OFFICIAL ___________________________________________________________________ 10. Acknowledgements and Thanks 10.1 A range of senior officers from across the council have contributed to the work to date, including: Adele Andrews – Area Housing Manager David Christie – Strategic Communications Business Partner Evonne McMahon – Housing Estate Manager Fiona Macdonald – Senior Solicitor Gary Innes – Senior Service Delivery Manager Gill Darbyshire – Senior Service Development Manager Gordon McNeil – Director of Environment, Housing and Infrastructure Iain Park – Neighbourhood Services Manager Julie McBride – Service Delivery Manager Lindsey Hepburn – Senior Manager, Neighbourhood Services, Waste and Fleet Louise Feely – Head of Housing Services Lucy Adamson – Head of Marketing and Communications Lynn Mitchell – Managing Solicitor Mark Conaghan - Head of Corporate Governance Tony Pitt – Lead Content Designer 10.2 Thank you to all council officers involved on the preparation of the report. ___________________________________________________________________ Implications of the Report 1 Financial - None 2 HR & Organisational Development - None 3 Community/Council Planning - None 4 Legal - None 5 Property/Assets – None 6 Information Technology – None 7 Equality and Human Rights - None 8 Health and Safety - None Page 237 of 238
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OFFICIAL 9 Procurement - None 10 Risk - None 11 Privacy Impact - None 12 Climate Risk - None 13 Children’s Rights - None 14 COSLA Policy Position - None ___________________________________________________________________ List of Background Papers: Neighbour Disputes Paper - Audit, Risk and Scrutiny Board, January 2023 Neighbour Disputes Paper - Audit, Risk and Scrutiny Board, March 2023 Neighbour Disputes Paper - Audit, Risk and Scrutiny Board, January 2024 Neighbour Disputes Paper - Audit, Risk and Scrutiny Board, March 2024 Neighbour Disputes Paper - Audit, Risk and Scrutiny Board, May 2024 Neighbour Disputes Paper – Council, December 2024 Briefing on Lack of House and Garden Maintenance - Audit, Risk and Scrutiny Board, September 2025 The foregoing background papers will be retained within Chief Executive’s Service for inspection by the public for the prescribed period of four years from the date of the meeting. The contact officer within the Council is the Promise Manager, Children’s Services, who can be contacted at maurice.gilligan@renfrewshire.gov.uk ___________________________________________________________________ Author: Maurice Gilligan, Promise Manager, Children’s Services, Renfrewshire Council. Page 238 of 238