Agenda Document Pack - Audit, Risk and Scrutiny Board - 17/08/2026
Renfrewshire Council · 17 August 2026
Back to Audit, Risk and Scrutiny Board — 17 August 2026 and its agenda
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10/08/2026 Notice of Meeting and Agenda Audit, Risk and Scrutiny Board Date Time Venue Monday, 17 August 2026 10:00 Council Chambers (Renfrewshire), Council Headquarters, Renfrewshire House, Cotton Street, Paisley, PA1 1AN 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: 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. 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 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. MARK CONAGHAN Head of Corporate Governance Page 1 of 120
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10/08/2026 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 Page 2 of 120
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10/08/2026 Items of business 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. 1 Summary of Internal Audit Reports for period 01 May to 30 June 2026 Report by Chief Auditor. 5 - 14 2 Summary of Internal Audit Activity in Partner Organisations - 1 May 2026 to 30 June 2026 Report by Chief Auditor. 15 - 76 3 Internal Audit and Counter Fraud Progress and Performance for Period to 30 June 2026 Report by Chief Auditor. 77 - 92 4 Lead Piping in Public and Private Housing in Renfrewshire Report by Lead Officer. 93 - 106 5 Accounts Commission: Transformation: How councils are redesigning and delivering more efficient services Report by Director of Finance & Resources. 107 - 114 6 Audit Scotland: Local Government Budgets 2026/27 Report by Director of Finance & Resources. 115 - 120 7 Partner Bodies Risks 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 exempt information as defined in paragraph 1 Page 3 of 120
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10/08/2026 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 cmis to access documents. Please note that access to exempt documents is now restricted. 8 Summary of Internal Audit Investigation/Review Reports for period 01 May to 30 June 2026 Report by Chief Auditor. Page 4 of 120
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PUBLIC ___________________________________________________________________ To: Audit, Risk and Scrutiny Board On: 17 August 2026 ___________________________________________________________________ Report by: Chief Auditor ___________________________________________________________________ Heading: Summary of Internal Audit Reports for period 01 May to 30 June 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 May to 30 June 2026 with the overall assurance rating and the number of recommendations in each risk category. The committee summary for each report is also attached. For each audit assignment where recommendations have been made, the relevant managers have put action plans in place to address the issues raised. 1.3 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; • 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; Item 1 Page 5 of 120
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PUBLIC ___________________________________________________________________ 2. Recommendations 2.1 Members are invited to consider and note the Summary of Internal Audit Reports finalised during the period from 01 May to 30 June 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 ________________________________________________________________ Author: Karen Campbell, Chief Auditor– 07768354651 Page 6 of 120
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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 May – 30 June 2026 Category Service Engagement Assurance Rating Recommendation Ratings Critical Important Good Practice Service Improvement Assurance Children’s Services School Transport Reasonable 0 2 1 0 Finance & Resources Programme Management Reasonable 0 1 3 0 Governance Adult Services Security of Paper Documentation Reasonable 0 1 4 1 Page 7 of 120
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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 8 of 120
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Internal Audit Report Children’s Services School Transport (A0058/2026/001) Date: May 2026 PUBLIC COMMITTEE SUMMARY Audit Objectives The audit objectives were to: - 1. Assess whether school transport policies are up-to-date, clearly documented, and aligned with national guidance and meet any legal obligations. 2. Verify that transport is only provided for pupils who are entitled to it based upon relevant criteria as outlined in the policies. 3. Ascertain that the appropriate provider and mode of transport have been selected for non-mainstream pupils. 4. Ensure payments to transport providers are timely, accurate and appropriately authorised. 5. Ensure quarterly and annual reports are received from Strathclyde Passenger Transport in relation to contract monitoring which highlight any issues that have arisen and ensure that appropriate actions have been taken in these instances. Audit Scope 1. Through discussions with relevant officers, documented the processes followed in relation to school transport. 2. Prepared a series of tests to enable appropriate sample testing to be undertaking to meet the above objectives. Key Audit Assurances 1. Transport arrangements for all pupils were appropriately aligned with their assessed needs, with suitable provisions put in place that were matched to requirements and operated effectively in practice. 2. Audit testing confirmed that payments to transport providers were calculated accurately, aligned with contract rates, were properly authorised, and supported by adequate documentation, demonstrating that financial controls were operating effectively. 3. Quarterly and annual contract‑monitoring reports are received from Strathclyde Passenger Transport, providing appropriate oversight of contractor performance and any issues arising through this monitoring are identified, reported, and addressed through the Council’s established processes. Key Audit Risks 1. A lack of documented policy reviews, when national guidance is updated, and absence of version control creates a risk that school transport policies are out of date or non‑compliant with national standards. Page 9 of 120
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Internal Audit Report Children’s Services School Transport (A0058/2026/001) Date: May 2026 PUBLIC 2. Not retaining evidence of transport assessments undertaken and inconsistently evidencing that the assessments have been reviewed by a second officer increases the risk of errors, inconsistent decisions, and potential challenge. Overall Audit Opinion The audit concluded that controls operating across policy governance, eligibility assessment, transport mode selection, provider payments, and contract monitoring were generally effective in supporting the delivery of school transport services. It was found that the Council does not have a formal mechanism to ensure that all school transport policies are reviewed and updated whenever national guidance, statutory requirements, or relevant legislation changes. Evidence of assessment of eligibility checks is not retained, and secondary review procedures are applied inconsistently. In addition, the Transport Eligibility Address List is not routinely updated to reflect new routes or infrastructure changes. Recommendations have been made in the report to address these issues. Management Commentary Children’s Services are currently working with a Contractor to review all school walking routes to ensure they are acceptable and this task should be undertaken by Autumn 2026. Following completion, the Home to School Transport Policy will be reviewed and updated as necessary. With regards to evidencing quality assurance checks, we are investigating ways of carrying out quality assurance checks on digital forms. Page 10 of 120
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Internal Audit Report Finance and Resources Programme Management (A0087/2025/001) Date: June 2026 PUBLIC COMMITTEE SUMMARY Audit Objectives The objectives of the audit were to:- 1. Determine the availability and accessibility of information/tools and support which may be obtained by Services when initiating service led projects/programmes, assess for adequacy and ascertain the level of uptake of those resources. 2. Ensure that authorised Options Appraisals and Business Cases have been appropriately prepared which take into account value for money and that these have included consultation with relevant stakeholders and subject matter experts and are aligned with the Council’s strategic objectives. 3. Ensure that there is clear senior management ownership of projects and that robust governance arrangements are in place over service led projects. Audit Scope 1. Through discussion with officers within Services and the Project Management Unit (PMU) and review of available documentation, established what projects/programmes were running in Services that do not have PMU involvement. 2. Selected a sample of three service led projects for review and prepared a series of tests that enabled the objectives of the audit to be met. Key Audit Assurances 1. Governance arrangements for sampled projects were generally satisfactory, with clear ownership and regular reporting to service oversight groups. 2. Business cases for the projects reviewed demonstrated alignment with strategic objectives, considered value for money, consulted with stakeholders and subject matter experts where necessary. 3. Further audit assurance was obtained through review of Heads of Services responses to the Business As Usual Risk Assessment Module relating to Programme and Project Management. Key Audit Risks There were no key risks identified in the audit. Page 11 of 120
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Internal Audit Report Finance and Resources Programme Management (A0087/2025/001) Date: June 2026 PUBLIC Overall Audit Opinion Based on the work undertaken, Internal Audit concludes that the processes in relation to service led project management are generally adequate and operating effectively. There is clear ownership and regular service oversight, and business cases reviewed were aligned with strategic objectives and demonstrated consideration of value for money and stakeholder engagement. While opportunities for enhancement have been identified, such as formally documenting the remit of the Transformation Board and updating the guidance available on the intranet, the current process provides a reasonable level of assurance that projects are managed in a controlled and transparent manner. Management Commentary The Terms of Reference of the Transformation Board has been shared with Board Members and will be made available to all Managers. Arrangements are currently being made to update the Programme Management Unit pages on the Intranet to assist staff undertaking projects. Page 12 of 120
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Internal Audit Report Adult Services Security of Paper Documentation (B0010/2026/001) Date: May 2026 PUBLIC COMMITTEE SUMMARY Audit Objectives The objectives of the review were to ensure that: 1. Paper documentation is handled in line with legislation and council policies when working on and off site, including at home and on client visits, and stored securely when not being used. 2. Paper documentation is not left unattended in vehicles during the day or overnight, and secure alternatives are used where transportation or temporary storage is required. 3. Officers involved in handling paper documentation have received adequate training and there is supporting evidence to ensure that there is management oversight of training records. 4. Any loss, theft or unauthorised access to documentation is reported in line with council procedures. 5. • Confidential paper documentation is disposed of in line with council procedures. Audit Scope 1. Interviewed the appropriate officers to ascertain the systems in place for security of paper documentation. 2. For a sample of four Adult Services locations, prepared and carried out a programme of tests to enable the audit objectives to be met. Key Audit Assurances 1. Managers at each location visited stated that although they are aware of the Information Security incident procedure, there had not been any loss, theft or unauthorised access to documentation that required to be reported to the council’s Information Governance team. 2. Discussions with staff and review of documentation, at each location visited, showed that confidential paper documentation is generally disposed of in line with the council’s Confidential Waste policy. Key Risks 1. For service departments where paper records are left unattended in vehicles, there is a risk that sensitive service user data could be subject to unauthorised access. Overall Audit Opinion The audit highlighted a weakness in the system of internal control at some of the locations visited with regard to the storage of paper documentation containing personal data when visiting service users. In addition, there were some staff who have not completed their Information Governance refresher training. Page 13 of 120
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Internal Audit Report Adult Services Security of Paper Documentation (B0010/2026/001) Date: May 2026 PUBLIC Management Commentary We are currently implementing an electronic system for responding to calls within one of the services visited by the Auditors and this will eliminate the need for paper documentation to be taken out on visits. For other services, deed boxes have now been fitted to vehicles and paperwork will be locked away when visits are being undertaken. In addition all services have been directed to ensure all staff have completed their refresher training. Page 14 of 120
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___________________________________________________________________ To: Audit, Risk and Scrutiny Board On: 17 August 2026 ___________________________________________________________________ Report by: Chief Auditor ___________________________________________________________________ Heading: Summary of Internal Audit Activity in Partner Organisations - 1 May 2026 to 30 June 2026 ___________________________________________________________________ 1. Summary 1.1 This report provides members with a summary of the internal audit activity within each partner body from 1 May 2026 to 30 June 2026. 1.2 Renfrewshire Valuation Joint Board –The summary of the internal audit engagement reviewing Purchasing Processes and the 2025/26 Internal Audit Annual Report, summarising the audit activity for the year and providing the Chief Auditor’s annual opinion was considered by the Board on 22 May 2026 and is attached in Appendices 1 and 2. 1.3 Scotland Excel Joint Committee – A summary of internal audit engagement reviewing Contract Delivery Plan Processes and the 2025/26 Internal Audit Annual Report, summarising the audit activity for the year and providing the Chief Auditor’s annual opinion was considered, by the Executive Sub- Committee on 19 June 2026 and is attached in Appendices 3 and 4. 1.4 Renfrewshire Integration Joint Board - The engagement summary for reviewing the processes in operation for preparing their Strategic Plan and the 2025/26 Internal Audit Annual Report, summarising the audit activity for the year and providing the Chief Auditor’s annual opinion was considered, by their Audit, Risk and Scrutiny Committee on 12 June 2026 and is attached in Appendices 5 and 6. 1.5 Glasgow City Region– 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 Item 2 Page 15 of 120
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reports are shared with member Councils. During the reporting period, the internal audit reviews of Fair Work First Compliance and Clyde Mission Heat Decarbonisation Fund Governance – Phase One were finalised and the reports are attached at Appendices 7 and 8. ___________________________________________________________________ 2. Recommendations 2.1 Members are invited to note the content of the audit reports and audit summaries that have been considered by the partner bodies. __________________________________________________________________ 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. ________________________________________________________________ Author: Karen Campbell, Interim Chief Auditor Page 16 of 120
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PUBLIC RENFREWSHIRE VALUATION JOINT BOARD To: Renfrewshire Valuation Joint Board On: 22 May 2026 ___________________________________________________________________ Report by: Chief Auditor ___________________________________________________________________ Heading: Internal Audit Engagement – Purchasing Processes ___________________________________________________________________ 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. 1.2 The Chief Auditor will report summaries of completed audit engagements to the Joint Board on the conclusion of each engagement for formal consideration by member in line with the best practice referred to above. 1.3 This report provides detail of the audit engagement completed in February 2026 with the overall assurance rating and the number of recommendations in each risk category. The detailed board summary for the report is also attached. ___________________________________________________________________ 2. Recommendations 2.1 Members are invited to consider and note the summary for the internal audit review of the purchasing processes in operation within the Joint Board. _________________________________________________________ For further information please contact Karen Campbell on 0141 487 0678 Or via e-mail at karen.campbell@renfrewshire.gov.uk Page 17 of 120
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PUBLIC Renfrewshire Council Internal Audit Service Update for Renfrewshire Valuation Joint Board on the Audit Engagement concluded in February 2026 Category Engagement Assurance Rating Recommendation Ratings Critical Important Good Practice Service Improvement Assurance Purchasing Processes Limited 1 2 1 0 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 19 of 120
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Internal Audit Report Valuation Joint Board RVJB - Purchasing Processes (A0011/2026/001) Date: February 2026 BOARD SUMMARY Audit Objectives The audit review was included in the 2025/26 audit plan at the request of the Assessor & Electoral Registration Officer to highlight any disparities in alignment between their current purchasing processes and those being introduced within Renfrewshire Council during the implementation of the Purchase to Pay Policy. The objectives of the audit were to ensure that:- 1. Purchasing processes comply with relevant legislation and internal policies and procedures, including Standing Orders and Scheme of Delegation. 2. There is an adequate process in place for selecting, evaluating, and monitoring suppliers. 3. There is an adequate separation of duties within purchasing processes. 4. Purchase orders, invoices, and payments are properly authorised and accurately recorded. 5. Budgetary controls are in place and monitored throughout the procurement cycle. Audit Scope 1. Interviewed relevant officers to obtain the system in place regarding purchasing processes. 2. Prepared a series of tests to meet the above objectives. Key Audit Assurances 1. Purchase Orders in the sample tested were appropriately approved. 2. There is adequate budget monitoring throughout the purchase order and invoice payment process whereby each budget line is reviewed each period by RVJB management and accountants. Key Risks 1. In the absence of documented operational purchasing guidance, officers may lack clarity on their roles and responsibilities, increasing the risk of non-compliance with governance requirements. 2. There is a lack of controls in relation to the use of credit cards which could lead to a risk of fraud and lack of accountability. 3. Where goods and services are purchased without an official purchase order, this increases the risk of unauthorised, non-compliant, or unnecessary spending. Overall Audit Opinion At the time of the audit review, there was no documented operational guidance covering the current RVJB purchasing process. While purchase orders are used for many transactions, and budgets are closely monitored each period, some purchases tested lacked an official purchase order, which is not considered to be good practice. Additionally, although it is acknowledged that credit card expenditure is low, processes followed in relation to credit card usage were found to be unsatisfactory and these were ended immediately by management. Recommendations have been made within this report to address the control weaknesses. Page 20 of 120
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Internal Audit Report Valuation Joint Board RVJB - Purchasing Processes (A0011/2026/001) Date: February 2026 Management Commentary Management are actively in the process of implementing the audit recommendations. New procedures have been drawn up and approved by management for the use of credit cards and sent to all the relevant staff. We are now preparing guidance for all the other purchasing processes and an official order form will now be completed and sent to the Supplier for any goods and services required Page 21 of 120
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RENFREWSHIRE VALUATION JOINT BOARD ___________________________________________________________________ To: Renfrewshire Valuation Joint Board On: 22 May 2026 ___________________________________________________________________ Report by: Chief Auditor ___________________________________________________________________ Heading: INTERNAL AUDIT ANNUAL REPORT 2025/26 ___________________________________________________________________ 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 Renfrewshire Valuation Joint Board’s internal control environment. 1.3 The Annual Report for Renfrewshire Valuation Joint Board is attached at Appendix 1 and outlines the role of Internal Audit, the performance of the Internal Audit Team, the main findings from the internal audit work undertaken in 2025/26 and contains an audit assurance statement. 2. RECOMMENDATIONS 2.1 Members are invited to consider and note the contents of the Internal Audit Annual Report. Page 22 of 120
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Appendix 1 Renfrewshire Valuation Joint Board Internal Audit Annual Report 2025/2026 Renfrewshire Council Internal Audit Page 23 of 120
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Renfrewshire Valuation Joint Board Internal Audit Annual Report 2025/2026 Contents Page 1. Introduction 1 2. Global Internal Audit Standards in the UK Public Sector 1 3. Responsibilities of Management and Internal Audit 2 3. Internal Audit Activity in 2025/26 2 4. Internal Audit Performance 4 5. Planned Audit Work for 2026/27 5 6. Audit Assurance Statement 5 Page 24 of 120
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- 1 - Renfrewshire Valuation Joint Board Internal Audit Annual Report 1 April 2025– 31 March 2026 1. Introduction 1.1 Renfrewshire Council provides an internal audit service to Renfrewshire Valuation Joint Board. This includes: • The compilation of an annual audit plan following consideration and evaluation of those areas of greatest risk in the organisation’s operation, and consultation with the Assessor and Electoral Registration Officer, Renfrewshire Valuation Joint Board. • Delivery of the planned audit assignments. • Follow up of previous audit recommendations. • Provision of any ongoing advice and support on audit and risk management related matters. • Provision of an Annual Report and Assurance Statement, and presentation to elected members at the board of Renfrewshire Valuation Joint Board. 1.2 The Internal Audit Section is an independent and objective assurance and advisory service designed to add value and improve the operations of Renfrewshire Council and its Partners. It assists the RVJB 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 and enhances the RVJB’s decision making and oversight arrangements. 1.3 The purpose of this Annual Report is to report on: • The outcome of the planned Internal Audit reviews 2025/26 relating to Renfrewshire Valuation Joint Board. • The outcome of Internal Audit reviews of supporting Renfrewshire Council corporate systems. • Internal audit performance. • Planned audit work for 2026/27. • The annual assurance statement which provides an opinion on the overall adequacy and effectiveness of the Board’s internal control environment. 2. Global Internal Audit Standards in the UK Public Sector 2.1 At the start of 2025/26, new Public Sector Internal Audit Standards “Global Internal Audit Standards in the UK Public Sector” came into force. These Standards 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. Page 25 of 120
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- 2 - 2.2 With regards to the ongoing monitoring to ensure compliance, the work undertaken during an assignment is reviewed by a senior audit team member. 2.3 The Chief Auditor undertook a self-assessment exercise to determine what actions were required to ensure compliance. The conclusion of this exercise was that in the main, Internal Audit complied with the spirit of the standards but required to undertake some actions throughout the year to achieve full compliance or enhance the processes already in place. The main actions were to update the Internal Audit Charter and Mandate and ensure staff were fully trained as to the requirements of the new standards. 2.4 These actions have been completed. Staff training sessions were held during the year and a revised Internal Charter and Mandate was prepared and is attached at Appendix 1. A further formal self-assessment is planned for the forthcoming year. 3. Responsibilities of Management and Internal Audit 3.1 It is the responsibility of management to ensure that the areas under their control are adequate and effective and that there is 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. 3.2 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. 3.3 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. 4. Internal Audit Activity during 2025/2026 4.1 One specific engagement was undertaken during 2025/26, which related to the arrangements for purchasing goods and services in operation within the Board. A summary of the report was considered by the Board on 22 May 2026 and the conclusion of this review is summarised in Table 1 below: Page 26 of 120
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- 3 - Table 1 Audit Area Conclusion Purchasing Processes Limited Assurance At the time of the audit review, there was no documented operational guidance covering the RVJB purchasing process. While purchase orders are used for many transactions, and budgets are closely monitored each period, some purchases tested lacked an official purchase order, which is not considered to be good practice. Additionally, although it is acknowledged that credit card expenditure is low, processes followed in relation to credit card usage were found to be unsatisfactory and these were ended immediately by management. Recommendations were made to address the control weaknesses identified. 4.2 The Annual Report for 2024/2025 was submitted to the Joint Board on 23 May 2025. 4.3 The implementation rate of audit recommendations is a measure of operational culture and effectiveness. During 2025/26, there was one recommendation that required to be followed up and it was fully implemented. 4.4 Internal Audit also carried out reviews of the main corporate systems operating within Renfrewshire Council which support the Board’s activity. The main findings in relation to these are summarised in Table 2 below and Renfrewshire Council management have agreed to implement the audit recommendations made in relation to each review: Table 2 Audit Area Conclusion Financial Planning Substantial Assurance 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. Page 27 of 120
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- 4 - Main Financial Systems – Key Controls Limited Assurance 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. Petty Cash Reasonable Assurance 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. 5. Review of Internal Audit Performance 5.1 Internal Audit produces regular reports on its performance during the year to Renfrewshire Council’s, Audit, Risk and Scrutiny Board, against a range of measures set annually by the Director of Finance and Resources. These targets are set for all internal audit engagements and include Renfrewshire Council and other associated bodies, for which the team provides internal audit services. Table 3 shows the actual performance against targeted performance for the year. Table 3 Internal Audit Performance 2025/26 Performance measure Target 2025/26 Actual 2025/26 % of audit assignments completed by target date 95% 98.3% % of audit assignments completed within time budget 95% 98.3% % completion of audit plan for the year* 90% 90.1% * 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. 5.2 The percentage completion of the audit plan met target set for the year. It should be noted that the planned review for the RVJB for 2025/26 is 100% complete. The actual performance for the year for the two other indicators is above the target performance level. Page 28 of 120
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- 5 - 5.3 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 post is currently vacant due to the retiral of the previous post holder. 5.4 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. 5.5 This revised structure has been agreed upon and we are currently in the process of implementing this revised structure with the assistance of HR staff. It 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. 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 resources have 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. Planned Work for 2026/27 6.1 Following a risk-based assessment of the activities of the Renfrewshire Valuation Joint Board, the audit plan for 2026/2027 provides for a review of payroll processes, preparation of an annual report, ad-hoc internal control advice, reactive investigative work and a follow-up of previous audits recommendations. 7. Audit Assurance Statement 7.1 Internal Audit has performed its work in accordance with the role defined in paragraph 1.2. The audit work performed has been reported to the Assessor and Electoral Registration Officer, and to the Board. Where areas for improvement in internal control have been identified appropriate recommendations have been made and accepted for action by management. 7.2 In view of the continued challenges common to all public bodies, there will be a requirement for the council and the bodies for which it is host authority to exercise very close scrutiny over expenditure, financial management and compliance with overarching governance arrangements, and these areas will continue to receive due internal audit attention. Page 29 of 120
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- 6 - 7.3 It is not realistic for the system of internal control to be without any weakness. 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. 7.4 There are corporate systems and processes within Renfrewshire Council that the Renfrewshire Valuation Joint Board relies upon. It can be seen from Table 1 & 2 above that some actions were recommended to improve the processes in operation. Renfrewshire Valuation Joint Board and Renfrewshire Council management have agreed to implement the recommendations made by internal audit, in relation to these reviews. 7.5 In this context, it is considered that reasonable assurance can be placed upon the adequacy and effectiveness of the Renfrewshire Valuation Joint Board’s internal control, risk management and governance arrangements, as evidenced by: - • The results of the audit work in 2025/26 in relation to the corporate systems which supported the Renfrewshire Valuation Joint Board’s activities, and to specific work carried out in relation to those activities. • Management action in response to audit recommendations. • Management’s self-assessment of internal control, risk management and governance arrangements. • The regular review and updating of the Local Code of Corporate Governance by the Council in accordance with the CIPFA/SOLACE framework for corporate governance requirements, and of the corporate governance arrangements within Renfrewshire Valuation Joint Board. Page 30 of 120
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PUBLIC AGENDA ITEM NO..... Scotland Excel To: Executive Sub-committee On: 19 June 2026 Report by Chief Auditor Internal Audit Engagement – Contract Delivery Plan 1. Summary 1.1 In line with the Public Sector Internal Audit Standards, Internal Audit must communicate the results of each engagement to the Board. 1.2 The Chief Auditor will report summaries of completed audit engagements to the Executive Sub Committee on the conclusion of each engagement for formal consideration by members in line with the best practice referred to above. 1.3 This report provides detail of the audit engagement completed in 2025/26 with the overall assurance rating and the number of recommendations in each risk category. The detailed committee summary for the engagement is also attached. ___________________________________________________________________ 2. Recommendations 2.1 Members are invited to consider and note the summary for the Internal Audit engagement reviewing the governance arrangements in terms of the contract delivery planning process to ensure defined milestones are adhered to when contracts are being established. ___________________________________________________________________ Page 31 of 120
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PUBLIC Appendix 1 Scotland Excel Internal Audit Service Summary of Internal Audit Reports issued Category Engagement Assurance Rating Recommendation Ratings Critical Important Good Practice Service Improvement Assurance Contract Delivery Plan Substantial 0 0 1 0 . 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 32 of 120
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PUBLIC Internal Audit Report Scotland Excel Contract Delivery Plan (A0008/2025/010) July 2025 Audit Objectives A review of the governance arrangements in terms of the contract delivery plan was undertaken to ensure it was being progressed as planned. The objective of the review was to ensure that there are adequate governance arrangements in place for a sample of defined milestones in the procurement process to ensure they are achieved and appropriate evidence is maintained to support these arrangements. Audit Scope 1. Interviewed the appropriate officers to obtain the required information relating to relevant procedures and guidance. 2. Selected a sample of milestones for review to ensure that adequate governance arrangements are in place. The auditor selected the following milestones, that are required to be approved by the Contract Steering Group, from the Governance Gateways and Contract Steering Group Approval Policy and Process: a) Approval for Participation and Benchmarking and Sustainable Procurement Duty; b) Evaluation Methodology and Weightings Approved; c) Recommendation and Benchmarking Approved; d) Executive Sub Committee Report Approved 3. The auditor tested whether there was evidence to demonstrate that these milestones were achieved and approved by the Contract Steeing Group SG for a sample of contracts selected from the Contract Delivery Plan. Key Audit Assurances For the sample of milestones and contracts tested, adequate governance arrangements were in place and there was evidence that each milestone had been achieved. Key Risks No key risks were identified during the audit. Overall Audit Opinion There were adequate governance arrangements in place for the sample of governance gateway milestones and contracts tested. However, minor improvements could be made regarding recording confirmation that all other prior Gateway approvals by relevant officers have been received. Management Commentary The recommendation made was implemented. Checklists have been developed and form part of the contract documentation to evidence that all required approvals have been obtained. In Page 33 of 120
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PUBLIC addition, a process to track action agreed at the Contact Steering Group has been introduced. This Referral Form tracks actions and approvals from defined signatories at each gateway. Page 34 of 120
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AGENDA ITEM NO..... Scotland Excel To: Executive Sub-Committee On: 19 June 2026 Report by Chief Auditor INTERNAL AUDIT ANNUAL REPORT 2025/26 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 Scotland Excel’s internal control environment. 1.3 The Annual Report for Scotland Excel is attached at Appendix 1 and outlines the role of Internal Audit, the performance of the Internal Audit Team, the main findings from the internal audit work undertaken in 2025/26 and contains an audit assurance statement. 2. Recommendations 2.1 Members are invited to consider and note the contents of the Internal Audit Annual Report. Page 35 of 120
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PUBLIC Scotland Excel Internal Audit Annual Report 2025/2026 Renfrewshire Council Internal Audit Page 37 of 120
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PUBLIC Scotland Excel Internal Audit Annual Report 2025/2026 Contents Page 1. Introduction 1 2. Global Internal Audit Standards in the UK Public Sector 1 3. Responsibilities of Management and Internal Audit 2 4. Internal Audit Activity during 2025/26 2 5. Review of Internal Audit Performance 4 6. Planned Audit Work for 2026/27 5 7. Audit Assurance Statement 5 Page 38 of 120
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- 1 - PUBLIC Scotland Excel Internal Audit Annual Report 1 April 2025 – 31 March 2026 1. Introduction 1.1 As host Authority, Renfrewshire Council provides an internal audit service to Scotland Excel. This includes: • The compilation of an annual audit plan following consideration and evaluation of those areas of greatest risk in the organisation’s operation, and consultation with the Chief Executive and other Senior Management Team Members; • Delivery of the planned audit assignments; • Follow up of previous audit recommendations; • Provision of any ongoing advice and support on audit and risk management related matters; • Provision of an Annual Report and Assurance Statement, and presentation to elected members of Scotland Excel. 1.2 The Internal Audit Section is an independent and objective assurance and advisory service designed to add value and improve the operations of Renfrewshire Council and its Partners. It assists Scotland Excel 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 and enhances Scotland Excel’s decision making and oversight arrangements. 1.3 In line with the Standards, the purpose of this Annual Report is to report on: • The status/outcome of the completed Internal Audit reviews 2025/26 relating to Scotland Excel; • The outcome of Internal Audit reviews of supporting Renfrewshire Council corporate systems; • Internal audit performance; • Planned audit work for 2026/27; • The annual assurance statement which provides an opinion on the overall adequacy and effectiveness of the organisation’s internal control environment. 2. Global Internal Audit Standards in the UK Public Sector 2.1 At the start of 2025/26, new Public Sector Internal Audit Standards “Global Internal Audit Standards in the UK Public Sector” came into force. These Standards require the Chief Auditor to develop and maintain a quality assurance and improvement programme (QAIP) that covers all aspects of the Page 39 of 120
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- 2 - PUBLIC 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. 2.2 With regards to the ongoing monitoring to ensure compliance, the work undertaken during an assignment is reviewed by a senior audit team member. 2.3 The Chief Auditor undertook a self-assessment exercise to determine what actions were required to ensure compliance. The conclusion of this exercise was that in the main, Internal Audit complied with the spirit of the standards but required to undertake some actions throughout the year to achieve full compliance or enhance the processes already in place. The main actions were to update the Internal Audit Charter and Mandate and ensure staff were fully trained as to the requirements of the new standards. 2.4 These actions have been completed. Staff training sessions were held during the year and a revised Internal Charter and Mandate was prepared and is attached at Appendix 1. A further formal self-assessment is planned for the forthcoming year. 3. Responsibilities of Management and Internal Audit 3.1 It is the responsibility of management to ensure that for the areas under their control there is an adequate and effective system of internal control which facilitates the effective exercise of the organisation’s functions and which includes arrangements for the management of risk. 3.2 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. 3.3 The internal audit team ensured 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 have no operational responsibilities. There have been no impairments impacting on the Chief Auditor’s independence. 4 Internal Audit Activity during 2025/26 4.1 An engagement reviewing the methodoloy employed by Scotland Excel to identify, calculate, measure and report the value it provides to members in the Annual Value Report has been completed and is currently being reviewed by Internal Audit Management prior to a draft report being issued to Scotland Excel’s Senior Management. Page 40 of 120
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- 3 - PUBLIC 4.2 The internal audit engagement reviewing the governance arrangements surrounding the Contract Delivery Plan was completed. A summary of this report was considered by the Executive Sub-Committee on 19 June 2026. And the conclusion of this review is summarised in Table 1 below. Table 1 Audit Area Conclusion Contract Delivery Plan Substantial Assurance There were adequate governance arrangements in place for the sample of governance gateway milestones and contracts tested. However, minor improvements could be made regarding recording confirmation that all other prior Gateway approvals by relevant officers have been received. 4.3 The Annual Report for 2024/25 was submitted to the Executive Sub-committee on 20 June 2025. 4.4 The implementation rate of audit recommendations is a measure of operational culture and effectiveness. During 2025/26, there was one recommendation that required to be followed up and it was fully implemented. 4.5 Internal Audit also carried out reviews of the main corporate systems operating within Renfrewshire Council which support Scotland Excel’s activity. The main findings in relation to these are summarised in Table 2 below and Renfrewshire Council management have agreed to implement the audit recommendations made in relation to each review: Table 2 Audit Area Conclusion Financial Planning Substantial Assurance 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. Main Financial Systems – Key Controls Limited Assurance 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 Page 41 of 120
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- 4 - PUBLIC 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. 5. Review of Internal Audit Performance 5.1 Internal Audit produces regular reports on its performance during the year to the Renfrewshire Council, Audit, Risk and Scrutiny Board, against a range of measures set annually by the Director of Finance and Resources. These targets are set for all internal audit engagements and include Renfrewshire Council and other associated bodies, for which the team provides internal audit services. Table 3 shows the actual performance against targeted performance for the year. Table 3 Internal Audit Performance 2025/26 Performance measure Target 2025/26 Actual 2025/26 % completion of audit plan for the year* 90% 90.1% % of audit assignments completed within time budget 95% 98.3% % of audit assignments completed by target date 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. 5.2 The percentage completion of the audit plan met target set for the year. It should be noted that the planned reviews for Scotland Excel for 2025/26 will be fully completed by 30 June 2026. The actual performance for the year for the two other indicators is above the target performance level. 5.3 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 post is currently vacant due to the retiral of the previous post holder. 5.4 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 Page 42 of 120
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- 5 - PUBLIC Fraud Service, taking into consideration future corporate plans and priorities and workforce and resilience planning issues. 5.5 This revised structure has been agreed upon and we are currently in the process of implementing this revised structure with the assistance of HR staff. It 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. 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 resources have 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. 5.7 The Counter Fraud Section of the team have mainly been working on referrals received from various internal and external sources and investigation of National Fraud Initiative Data Matches received from the Cabinet Office 6. Planned Audit Work for 2026/27 6.1 Following a risk-based assessment of the activities of Scotland Excel and consultation with the Chief Executive and other Senior Management Team Members, the following internal audit work has been agreed for 2026/27: • A review of the governance arrangements for services provided to external organisations; • Follow up of previous audit work; • Ad-hoc internal audit and risk management advice • Annual Reporting. 7. Audit Assurance Statement 7.1 Internal Audit has performed its work in accordance with the role defined in paragraph 1.2. The audit work performed and completed has been reported to the Chief Executive and to the Executive Sub Committee. Where areas for improvement in internal control have been identified appropriate recommendations have been made and accepted for action by management. 7.2 In view of the continued challenges common to all public bodies, there will be a requirement for the council and the bodies for which it is host authority to exercise very close scrutiny over revenue spending, over financial management and compliance with overarching governance arrangements, and this will continue to receive due internal audit attention. Page 43 of 120
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- 6 - PUBLIC 7.3 It is not realistic for the system of internal control to be without any weakness. 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. 7.4 There are corporate systems and processes within Renfrewshire Council that Scotland Excel rely upon. It can be seen from Table 2 above that some actions were recommended to improve the processes in operation. Renfrewshire Council management has agreed to implement the recommendations made by internal audit, in relation to these reviews. In this context, it is considered that reasonable assurance can be placed upon the adequacy and effectiveness of Scotland Excel Joint Committee’s internal control, risk management and governance arrangements, as evidenced by: - • The results of the audit work in 2025/26 in relation to the corporate systems which supported Scotland Excel’s activities and to specific work carried out in relation to those activities. • Management action in response to audit recommendations. • Management self-assessment of internal control, risk management and governance arrangements. • The regular review and updating of the Local Code of Corporate Governance by the Council in accordance with the Chartered Institute of Public Finance and Accountancy and Society of Local Authority Chief Executives framework for corporate governance requirements, and of the corporate governance arrangements within Scotland Excel. Chief Auditor 19 June 2026 Page 44 of 120
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PUBLIC To: Renfrewshire Integration Joint Board Audit, Risk and Scrutiny Committee On: 12 June 2026 Report by: Chief Internal Auditor Heading: Summary of Internal Audit Reports 1. Summary 1.1 A risk based Internal Audit Plan for 2025/26 was approved by the IJB Audit Committee on 14 March 2025. 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. 1.2 Appendix 1 provides details of the completed audit engagement reviewing the Strategic Plan process along with the overall assurance rating and the number of recommendations in each risk category. The committee summary is also attached at Appendix 2. 2. Recommendations 2.1 That the Integration Joint Board Audit, Risk and Scrutiny Committee are asked to note the content of the report. Implications of the Report 1. Financial - none. 2. HR & Organisational Development - none. 3. Community Planning - none. 4. Legal - none. Page 45 of 120
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PUBLIC 5. Property/Assets - none. 6. Information Technology - none. 7. Equality & Human Rights - none 8. Health & Safety - none. 9. Procurement - none. 10. Risk - The subject matter of this report related to the delivery of the risk-based Audit Plan for the IJB. 11. Privacy Impact - none. List of Background Papers – none. Author: Karen Campbell, Chief Internal Auditor Page 46 of 120
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PUBLIC Appendix 1 Integration Joint Board Audit, Risk and Scrutiny Committee Internal Audit Service Summary of Final Audit Reports Issued Engagement Assurance Rating Recommendation Ratings Critical Important Good Practice Service Improvement Review of the Strategic Plan Process Reasonable 0 1 2 1 . 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 47 of 120
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PUBLIC Appendix 2 Internal Audit Report IJB Review of the Strategic Plan Process (A0114/2026/001) Date: March 2026 COMMITTEE SUMMARY Audit Objectives The objectives of the audit were to: - 1. Determine the arrangements in place for refreshing the Strategic Plan and assess for adequacy. 2. Confirm that the Strategic Plan has been refreshed in line with legislative requirements. 3. Ensure that stakeholders were sufficiently engaged during the preparation, publication and review stages of the refresh and this is reflected in the Plan. 4. Ascertain the monitoring and reporting arrangements in place for the delivery of the Plan’s objectives and review these for adequacy. Audit Scope 1. Interviewed the appropriate officers to ascertain the arrangements in place for the Strategic Plan refresh and to establish available evidence. 2. Prepared and carried out a programme of tests to enable the audit objectives to be met. Key Audit Assurances 1. The Strategic Plan refresh process was supported by documented action plans and active oversight through Strategic Planning Group meetings. 2. Consultation activity was robust, using multiple engagement methods, and feedback was clearly documented and incorporated into the final Strategic Plan. 3. Performance monitoring arrangements were in place, with management oversight at regular operational team meetings. Performance Managers plan to provide the first 6 monthly update relating to the refreshed Strategic Plan, supported by dashboards, to the SMT in the near future as well as annual reporting to the Integration Joint Board. Key Audit Risks By not complying with the Statutory Guidance in relation to locality arrangements and publishing a Consultation Statement, stakeholders may not have sufficient information to fully challenge Strategic Plan outcomes. Overall Audit Opinion The audit found that the Strategic Plan refresh process was well-governed, supported by effective consultation, had established performance monitoring arrangements, and was broadly aligned with statutory guidance. The main areas identified for improvement relate to Page 48 of 120
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PUBLIC the inclusion of localities, publication of a Consultation Statement and production of a Joint Strategic Needs Assessment (JSNA). Recommendations were also made to enhance the monitoring arrangements. Management Commentary These areas are being addressed. IJB Officers are working with Renfrewshire Council and Community Planning colleagues to develop a joint approach to locality planning. These discussions are underway and may result in a change to the number of localities reflected within the next Strategic Plan. IJB Management will also work with partners to develop an updated Joint Strategic Needs Assessment aligning with development of the IJB’s Strategic Plan, the Council Plan and Community Plan Whilst, the contents of a consultation statement were included in both the refreshed Strategic Plan 2025-27 and the supporting cover paper considered by the IJB, the HSCP will publish a separate consultation statement alongside the next Strategic Plan. Page 49 of 120
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PUBLIC To: Renfrewshire Health and Social Care Integration Joint Board Audit, Risk and Scrutiny Committee On: 12 June 2026 Report by: Chief Internal Auditor Heading: Internal Audit Annual Report 2025/2026 1. Summary 1.1 The Global Internal Audit Standards in the UK Public Sector which were in operation during 2025/26 requires that the Chief Internal Auditor must deliver an annual internal audit opinion, on the overall adequacy and effectiveness of the governance, risk management and internal control framework, that can be used by the organisation to inform its governance statement. 1.2 The purpose of this report is to advise the Committee of the Internal Audit Annual Report including the annual opinion. The Internal Audit Annual Report also outlines the internal audit work we have carried out for the year ended 31 March 2026 and provides details of the performance of Internal Audit. 1.3 The report attached, includes the Chief Internal Auditor’s independent and objective opinion as to the adequacy and effectiveness of the internal control environment. In forming the opinion, the Chief Internal Auditor has conducted a review of the Internal Audit reports issued to the IJB in the year and the internal audit annual report from Renfrewshire Council and internal audit progress reports from NHS Greater Glasgow and Clyde. 2. Recommendations 2.1 Members are asked to consider and note the contents of the IJB’s Internal Audit Annual Report for 2025/26. Page 51 of 120
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PUBLIC Implications of the Report 1. Financial - none 2. HR & Organisational Development - none. 3. Community Planning - none. 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 report provides an opinion on the overall internal control environment including governance and risk management of the Integration Joint Board. 11. Privacy Impact - none. List of Background Papers – none. Author: Karen Campbell, Chief Internal Auditor Page 52 of 120
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PUBLIC Renfrewshire Integration Joint Board Internal Audit Annual Report 2025-2026 June 2026 Page 53 of 120
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PUBLIC Page 54 of 120
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PUBLIC Renfrewshire Integration Joint Board 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. Review of Internal Audit Performance and Improvement Activity 2 5. Planned Audit Work for 2026/27 4 6. Audit Assurance Statement 4 Appendix 1 – Summary of Assurances 6 Page 55 of 120
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- 1 - PUBLIC Renfrewshire Integration Joint Board Internal Audit Annual Report 1 April 2025 – 31 March 2026 1. Introduction 1.1 Renfrewshire Council provides an internal audit service to the Renfrewshire Health and Social Care Integration Joint Board (IJB). This includes: • The compilation of an annual audit plan following consideration and evaluation of those areas of greatest risk in the organisation’s operation, and consultation with the Chief Officer and Senior Management; • Delivery of the planned audit assignments; • Follow up of previous audit recommendations; • Provision of any ongoing advice support and training on audit and risk related matters; • Provision of an Annual Report and Assurance Statement to the IJB. 1.2 The Service operates in accordance with the Global Internal Audit Standards in the UK Public Sector for 2025/26. Internal Audit’s is an independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations. It assists an organisation in accomplishing its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of the organisation’s risk management, control and governance processes. 1.3 In line with the Standards, the purpose of this Annual Report is to report on: • The outcome of the planned Internal Audit reviews 2025/26 relating to the IJB; • The outcome of Internal Audit reviews undertaken by partner bodies; • Internal audit performance; • Planned audit work for 2026/27; • The annual assurance statement which provides an opinion on the overall adequacy and effectiveness of the IJB’s internal control environment. 1.4 The operational delivery of services within the Health Board and Local Authority on behalf of the Integration Joint Board will be covered by their respective internal audit arrangements. In concluding on the overall opinion, the Chief Internal Auditor has conducted a review of the internal audit reports issued to the IJB in the year, the internal audit annual report from Renfrewshire Council and progress summaries from NHS Greater Glasgow and Clyde. (Appendix 1). Page 56 of 120
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- 2 - PUBLIC 2. Responsibilities of Management and Internal Audit 2.1 It is the responsibility of IJB management to ensure that the areas under their control are adequate and effective and that there is 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 the IJB for 2025/2026 provided for a review of the strategic planning arrangements and the annual review of the adequacy and compliance with the Local Code of Corporate Governance. (Appendix 1). The Corporate Governance review was reported to the IJB Audit, Risk and Scrutiny Committee in March 2026 and the Strategic Planning review was reported in June 2026. 3.2 The Annual Report for 2024/2025 was submitted to the Integration Joint Board on 20 June 2025. 3.3 The implementation rate of audit recommendations is a measure of operational culture and effectiveness. During 2025/26, one recommendation was followed up and found to be fully implemented. 4. Review of Internal Audit Performance and Improvement Activity 4.1 Internal Audit produces regular reports on its performance during the year to Renfrewshire Council’s Audit, Risk and Scrutiny Board, against a range of measures set annually by Renfrewshire Council’s Director of Finance and Resources. These targets are set for all internal audit engagements and include Renfrewshire Council and other associated bodies, for which the team provides internal audit services. Table 1 shows the actual performance against targeted performance for the year. Table 1 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% Page 57 of 120
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- 3 - PUBLIC * 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. 4.2 The percentage completion of the audit plan met the target set for the year. In addition, the actual performance for the year for the two other indicators is above the target performance level. It should be noted that the Internal Audit Plan for the IJB for 2025/26 is 100% complete. 4.3 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 post is currently vacant due to the retiral of the previous post holder. 4.4 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. 4.5 This revised structure has been agreed upon and we are currently in the process of implementing this revised structure with the assistance of HR staff. It 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. 4.6 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 resources have 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. 4.7 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. 4.8 With regards to the ongoing monitoring to ensure compliance, the work undertaken during an assignment is reviewed by a senior audit team member. 4.9 We undertook a self-assessment against these new standards and reported the results and required actions to the Audit, Risk and Scrutiny Committee in Page 58 of 120
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- 4 - PUBLIC September 2025. An updated Charter and Mandate was approved by the Committee 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 the Audit, Risk and Scrutiny Committee. 4.10 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. 5. Planned Work for 2026/27 5.1 Following a risk-based assessment of the activities of the IJB and consultation with the senior management team, the Internal Audit Plan for 2026/27 provides for 42 days of Internal Audit resource to undertake: • A review of Clinical Governance; and • The annual review of the adequacy and effectiveness of the Local Code of Corporate Governance. 5.2 The plan also provides time for planning and reporting, follow up on previous recommendations, the annual self-assessment of the Audit Committee arrangements, ad-hoc advice, consultancy and training. The Internal Audit Plan for 2026/27 was approved by the IJB Audit, Risk and Scrutiny Committee on 20 March 2026. 6. Audit Assurance Statement 6.1 The audit work performed in relation to the 2025/26 internal audit plan has been reported to the Chief Officer and the Audit, Risk and Scrutiny Committee. Relevant audit work undertaken by partner organisations is reported to their respective Audit Committees. Where areas for improvement in internal control have been identified, appropriate recommendations have been made and accepted for action by management. 6.2 There are no significant matters arising in relation to those audit engagements specific to the IJB and there have been no impairments impacting on the Chief Auditor’s independence and the team has been sufficiently resourced during the year to undertake the planned assignments. 6.3 In view of the continued challenges common to all public bodies, there will be a requirement for the council and the bodies for which it is host authority to exercise very close scrutiny over expenditure, over financial management and compliance with overarching governance arrangements, and this area will continue to receive due internal audit attention. 6.4 It is not realistic for the system of internal control to be without any weakness. It is important to balance the risks involved in accepting systems limitations with Page 59 of 120
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- 5 - PUBLIC the consequences if a problem emerges. Internal Audit recognises this and assesses this in its reporting mechanism. 6.5 There are corporate systems and processes within Renfrewshire Council and NHS Greater Glasgow and Clyde that the IJB rely upon. It can be seen from Appendix 1 that some of these processes require to be improved to provide a reasonable level of assurance. 6.6 In this context, it is considered that a reasonable level of assurance can be placed upon the adequacy and effectiveness of the Integration Joint Board’s internal control, risk management and governance arrangements, as evidenced by:- • The results of the audit work in 2025/26 and the opinions contained in the Internal Audit Annual Reports of the Local Authority and progress reports from the Health Board. • Management self-assessment of internal control, risk management and governance arrangements. • Management action to respond to audit recommendations. Karen Campbell Chief Internal Auditor 12 June 2026. Page 60 of 120
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- 6 - PUBLIC Appendix 1 Summary of Internal Audit Assurances for the IJB and Partner Organisations, Renfrewshire Council and NHS Greater Glasgow and Clyde Integration Joint Board Audit Engagement Assurance Level Significant Matters Local Code of Corporate Governance Substantial • None Strategic Planning Reasonable • The audit found that the Strategic Plan refresh process was well-governed, supported by effective consultation, had established performance monitoring arrangements, and was broadly aligned with statutory guidance. The main areas identified for improvement relate to the inclusion of localities, publication of a separate Consultation Statement and production of a Joint Strategic Needs Assessment (JSNA) to full comply with the guidance. Renfrewshire Council Audit Engagement Assurance Level Significant Matters Housing Adaptation Grants Reasonable • Some grants had been awarded by an officer where the value of the grant was in excess of that officer’s authority expenditure limit. • There was no monitoring process in place to ensure owners adhere to the grant conditions. Surplus Building Security Limited • There was no formal, standardised procedure relating to the closedown and management of the surplus buildings and roles and responsibilities were not clear. • The insurance conditions for unoccupied buildings regarding property inspections were not being met for one of the properties tested. There was no evidence of risk assessments being completed. Main Financial Systems – Key Controls Limited • A substantial backlog of unresolved Accounts Receivable transactions in the ERP system, with systemic workflow and error-handling issues. • In addition, one of the feeder ordering systems lacks appropriate segregation of duties. Review of Petty Cash Imprests N/A • Whilst there are some establishments that would continue to require petty cash Page 61 of 120
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- 7 - PUBLIC imprests, there were 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. Management agreed to review the necessity and value of their imprests. NHS Greater Glasgow and Clyde Audit Engagement Overall Audit Rating Significant Matters Strategic and Operational Planning Minor Improvement Required • There was not an estates strategy in place supporting priorities. Staff Training and Development Substantial Improvement Required • Role-specific training for all job families had not been clearly outlined, agreed and communicated to both managers and employees. Staff training was also not being adequately monitored. Freedom of Information Minor Improvement Required • The quality review process for responses required to be improved and consideration should be given to a case management system. Property Transaction Monitoring Effective • None Waiting List Management Minor improvement required • Staff had not been made aware that parts of the Access and Waiting Times Policy could not yet be implemented at the time of the review. • On some occasions, patients’ waiting list priority had not been vetted per the guidance Risk Management Substantial Improvement Required • Certain aspects of the risk improvement project required to be formalised. • The recording and monitoring of risks required to be standardised. Whistleblowing Substantial improvement required • Guidance documents and training required update and version control and triage decisions could be documented more clearly. • Better protocols and proactive controls/records over sharing personal and special category data should be implemented. • Aspects of Action tracking and reporting could be improved upon. Internal Communications Strategy Minor Improvement Required • Management should establish a formal process for gathering and documenting progress against actions more regularly than annually Workforce Planning Minor Improvement Required • None Page 62 of 120
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- 8 - PUBLIC Information Governance Minor Improvement Required • The recording of Subject Access Requests required to be amended to fully comply with the guidance Page 63 of 120
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0 Introduction Audit Opinion Main Findings Action Plan Glasgow City Region Fair Work First Compliance Final Report April 2026 FS 57095 Page 65 of 120
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Glasgow City Council Internal Audit | Glasgow City Region City Deal | Fair Work First Compliance 1 Introduction Audit Opinion Main Findings Action Plan 1 Introduction 1.1 As part of the agreed Internal Audit plan, we have carried out a review of compliance with the Scottish Government’s Fair Work First (FWF) policy across the City Deal Programme. 1.2 FWF is a Scottish Government policy for promoting fair work, and workforce diversity by applying a criteria to grants, other funding and public contracts being awarded across the public sector. The conditions came into effect for public sector grants awarded after 1st July 2023 and must be met by the Glasgow City Region Project Management Office (PMO) and the eight member authorities (MAs) when allocating City Deal funding. 1.3 For the PMO, FWF is applicable to their role as the distributers of the City Deal grant funding to the MAs. It is the PMO’s responsibility to act in accordance with both the terms and conditions of the Scottish Government, as set out in the Grant Offer Letter and with the financial section of the GCR City Deal Assurance, Governance and Programme Management Framework (the Assurance Framework). 1.4 As grant recipients, the MAs are required to comply with the terms and conditions set out in the Scottish Government’s Grant Offer letter, which requires them to pay at least the real living wage (RLW) and demonstrate that all workers, including agency staff, have access to appropriate channels for effective workers’ voice channel(s), such as trade union recognition. 1.5 When MAs are awarding contracts related to City Deal projects or are passing the grant to a third-party organisation, they are required to follow the Scottish Government’s guidance on FWF requirements in public sector procurement and grant awards. 1.6 The scope of the audit was to ensure there are sufficient and appropriate arrangements in place covering the PMO and MAs. The scope of the audit included: • Awareness of the FWF requirements at both PMO and MA level. • Documented guidance and roles and responsibilities, developed by the PMO. • Internal documented procedures within member authorities, including arrangements and approval processes for all payments associated with the delivery of City Deal projects. • The reporting arrangements both internally within member authorities and to the Region PMO regarding compliance with the FWF requirements. • Record keeping arrangements to maintain an audit trail and ensure compliance with Scottish Government requirements. Page 66 of 120
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Glasgow City Council Internal Audit | Glasgow City Region City Deal | Fair Work First Compliance 2 Introduction Audit Opinion Main Findings Action Plan 2 Audit Opinion 2.1 Based on the work carried out a reasonable level of assurance can be placed upon the control environment. The audit has identified some scope for improvement in the existing arrangements and two recommendations which management should address. 3 Main Findings 3.1 Through discussion we found that officers within the PMO demonstrated awareness and understanding of the FWF policy and how it applies to their role as distributor of City Deal grant funding to MAs. 3.2 Furthermore, from discussion with Lead Officers across the eight MAs we found an awareness of FWF requirements and how it applies to the MA as both a grant recipient and as a contracting authority. 3.3 In accordance with the Assurance Framework, the PMO is supported by the GCR City Deal Procurement Support Group (PSG), whose membership includes a procurement officer from each MA. The PSG has developed a Buyer’s Guide, to provide operational guidance to MAs on how to apply the FWF policy when carrying out procurement exercises relating to City Deal projects. From discussions with procurement officers from the MAs, we were advised that they are aware of the guide and that it is applied when carrying out procurement exercises. 3.4 As FWF should be considered in all public sector procurement exercises, we were advised that MAs will follow their own standing orders and corporate procedures, including the payment of contractors/suppliers, which will be made in accordance with the conditions of the contracts awarded. We confirmed via discussion and review of documents that FWF is considered at the tendering stage and as part of the ongoing contract management for City Deal projects at the MAs. 3.5 Sample testing was performed on 14 contracts awarded since the introduction of FWF in July 2023, across seven of the MAs, to ensure that FWF had been adequately considered when tendering for contracts relating to City Deal projects. The remaining MA had not awarded any contracts in the applicable timeframe. We found evidence that in all 14 cases that FWF had been suitably considered and applied at the tender and evaluation stage as expected. Where MAs have used an existing framework agreement, we noted that the FWF checks have already been carried out as part of the Page 67 of 120
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Glasgow City Council Internal Audit | Glasgow City Region City Deal | Fair Work First Compliance 3 Introduction Audit Opinion Main Findings Action Plan supplier selection when establishing the framework and MAs are not required to reperform these checks. 3.6 We found that there are no specific reporting requirements regarding compliance with FWF at either a PMO to Scottish Government level, or at an MA to PMO level, however the requirement for compliance is outlined in the grant offer letter issued to all MAs. 3.7 In addition, there are no specific FWF record keeping requirements for either the PMO or MAs. The PMO must retain adequate records of all grant monies received and distributed for the GCR City Deal programme overall, in accordance with the Scottish Government’s Grant Offer. We were advised by procurement officers from each MA that City Deal procurement records are held in line with their own authority’s Record Retention and Disposal policy. 3.8 However, we did identify some areas for improvement in existing arrangements. We were advised through discussion with officers from all eight MAs that they are all compliant with FWF and we were provided with public statements detailing their compliance. It was noted through discussion and review of the FWF statement for one MA that they are not currently an accredited RLW employer. We were advised that the MA pay the Scottish Local Government Living Wage which is currently higher than the current RLW and therefore meet the FWF Requirements. However, as the RLW is adjusted in the future there is a risk that the MA may not continue to meet this requirement. The MA noted in a committee report in August 2025 to continue to monitor the RLW and their compliance with this requirement. 3.9 Furthermore, from review of Scottish Government guidance we identified that if an MA uses a third-party organisation to deliver the grant funded activity the organisation must be a RLW employer in order to meet FWF requirements. Through examination of evidence and discussions with the eight MAs, we identified three instances where third-party agreements were established after the introduction of FWF requirements. In all three cases, the original grant agreements did not reference the FWF condition; however, each third-party organisation was already an accredited RLW employer and therefore met the required standard. 3.10 Furthermore, the Scottish Government guidance specifies that where a grant agreement was established prior to the introduction of Fair Work First (FWF) requirements and spans multiple years, the FWF condition should be incorporated at an appropriate break point in the agreement. Through our review of performance reports and discussion with Lead Officers, we identified one MA with such an arrangement which is progressing to stage two of the project. FWF requirements should therefore be considered before the project progresses to phase two; through discussion with the Lead Officer we were advised that this will be included in the agreement. 3.11 An action plan is provided at section four outlining our observations, risks and recommendations. We have made two recommendations for improvement. The priority of each is noted below: Page 68 of 120
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Glasgow City Council Internal Audit | Glasgow City Region City Deal | Fair Work First Compliance 4 Introduction Audit Opinion Main Findings Action Plan Priority Definition Total High Key controls absent, not being operated as designed or could be improved. Urgent attention required. 0 Medium Less critically important controls absent, not being operated as designed or could be improved. 1 Low Lower level controls absent, not being operated as designed or could be improved. 1 Service Improvement Opportunities for business improvement and/or efficiencies have been identified. 0 3.12 The audit has been undertaken in accordance with the Global Internal Audit Standards in the UK public sector. 3.13 We would like to thank officers involved in this audit for their cooperation and assistance. 3.14 It is recommended that the Head of Audit and Inspection submits a further report to Committee on the implementation of the actions contained in the attached Action Plan. Page 69 of 120
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Glasgow City Council Internal Audit | Glasgow City Region City Deal | Fair Work First Compliance 5 Introduction Audit Opinion Main Findings Action Plan 4 Action Plan No. Observation and Risk Recommendation Priority Management Response Key Control: Arrangements are in place across all Member Authorities to ensure compliance with all Fair Work First Requirements 1 From review of Scottish Government guidance documents, we confirmed that when a grant recipient uses a third-party organisation to carry out the grant funded activity, that organisation must pay at least the RLW to workers directly engaged in the delivery of the funded activity in order to comply with FWF requirements. it is the responsibility of the MA to seek confirmation that the third-party organisation pays at least the RLW by including this in the agreement between the two parties. We found three instances where an agreement had been in place between and MA and a third party and FWF was not included in the initial agreement. in one case a phase two agreement was put in place which did include FWF, the MA obtained evidence to support this. In the other two cases the third party is an PMO Management should ensure that the requirement for third-party organisations to comply with FWF is included in the appraisal table which is used when assessing business cases. In addition, the PMO should remind MAs of the requirement to add FWF conditions to project agreements where a pause or future phase allows. Medium Response: Accepted Recommendation will be implemented. Reminder to Lead Officers to add FWF conditions where a pause/future phase allows – to be issued by end of April 2026 Officer Responsible for Implementation: Head of Glasgow City Region Programme Management Office Timescales for Implementation: 30 April 2026 Page 70 of 120
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Glasgow City Council Internal Audit | Glasgow City Region City Deal | Fair Work First Compliance 6 Introduction Audit Opinion Main Findings Action Plan No. Observation and Risk Recommendation Priority Management Response accredited RLW employer and therefore met FWF requirements. We also noted one MA had entered into a joint venture with a third-party organisation prior to the introduction of FWF. Scottish Government guidance states that where multi-year funding arrangements include a suitable review point, FWF conditionality should be incorporated into grant agreements for subsequent years. Through discussion the MA advised that this will now be included in the phase two agreement. Without the inclusion of FWF requirements for third party grant agreements there is an increased risk that Scottish Government conditions of funding are not being met. Page 71 of 120
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7 Introduction Audit Opinion Main Findings Action Plan No. Observation and Risk Recommendation Priority Management Response Key Control: Arrangements are in place across all Member Authorities to ensure compliance with all Fair Work First Requirements 2 As grant recipients, MAs are required to comply with the terms and conditions set out in the Scottish Government’s Grant Offer letter, which requires them to pay at least the real living wage (RLW). Through discussion and review of documents we were advised that seven of the MAs are accredited RLW employers and therefore reliance can be placed on the accreditation that this requirement is being met. One MA advised that they are not an accredited RLW employer which is recognised in their FWF statement. We were advised by Officers and provided with committee papers that state the authority currently pay the Scottish Local Government Living Wage which is higher than the RLW. Without the additional assurance of a grant recipient being an accredited RLW employer there is an increased risk that in the future FWF requirements are not met. The PMO should obtain confirmation of compliance with the RLW requirement of FWF from the non-accredited member authority in the form of an anonymised pay band report. This should be provided on an annual basis while the MA is non-accredited before the pass down letter is agreed, to ensure alignment with the Grant Offer Letter conditions. Low Response: Accpeted Recommendations accepted and to be implemented When issuing 2026/27 Pass Down Grant Letter (estimated July 2026) Officer Responsible for Implementation: Glasgow City Region Finance Manager Timescales for Implementation: 30 July 2026 Page 72 of 120
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Internal Audit | Education Services | Gateway Shared Services 0 Introduction Audit Opinion Main Findings Action Plan Glasgow City Region Clyde Mission Heat Decarbonisation Fund Governance – Phase One Final Report April 2026 FS 57095 Page 73 of 120
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Glasgow City Council Internal Audit | Glasgow City Region | Clyde Mission and Heat Decarbonisation Governance -Phase one 1 Introduction Audit Opinion Main Findings Action Plan 1 Introduction 1.1 As part of the agreed Internal Audit plan, we have carried out a review of the Clyde Mission Heat Decarbonisation Fund (CM-HDF) Governance arrangements within the Glasgow City Region (GCR). 1.2 CM-HDF is a three-year investment programme being administered by GCR and funded by The Scottish Government (SG). Its purpose is to accelerate the replacement of fossil fuel heating systems with low and zero carbon alternatives across the Clyde Mission corridor, in line with local, regional and national policy objectives. 1.3 The scheme was launched on 10 December 2025 after gaining approval at cabinet on 18 November 2025. The application process is underway for eligible projects to apply for funding. At least one element of project infrastructure (e.g. generation, storage, distribution, use) must be located within the Clyde Mission corridor. 1.4 The scope of the audit was to ensure there are sufficient and appropriate arrangements in place covering the CM-HDF. The scope of the audit included a review of: • The documented policies and procedures, roles and responsibilities. • The governance and operational management arrangements. • The reporting activities to track progress and adherence to the Assurance Framework. • Reporting to the Scottish Government • Monitoring Arrangements • Risk Management • Record keeping arrangements to maintain an audit trail and ensure compliance with retention requirements. 1.5 A second phase of this review is included in the 2026/27 audit plan to consider the operational activities and ensure they comply with the governance arrangements. Commented [CM1]: Quarterly Reporting and Annual Reporting Page 74 of 120
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Glasgow City Council Internal Audit | Glasgow City Region | Clyde Mission and Heat Decarbonisation Governance -Phase one 2 Introduction Audit Opinion Main Findings Action Plan 2 Audit Opinion 2.1 Based on the audit work carried out, assurance can be taken that the control environment is satisfactory. 3 Main Findings 3.1 We are pleased to report that key controls are in place in relation to the governance arrangements for the CM-HDF Through discussion and review of documentation we found that key officers are aware their roles and responsibilities. 3.2 From review of documentation and discussion with the Programme Manager, we found that there is a clear governance structure in place with regards to the CM-HDF. We confirmed that there are planned reporting arrangements in place to comply with the governance structure once the projects are approved and progress. Additionally, we found that the governance arrangements are provided to the applicants via an application guidance document, these are publicly available through the GCR website. 3.3 Through review of documentation and discussion, we found that there are clear and reasonable monitoring and reporting arrangements in place for projects and GCR. These requirements are set out in the application guidance and in the grant offer letter which will be issued to approved projects. In addition, internal documentation is in place that details the monthly monitoring and reporting arrangements and the roles and responsibilities required for both the approved projects and relevant GCR officers. 3.4 Through discussion with the Programme Manager and review of Internal documentation we found that arrangements are in place for consistent reporting to SG regarding CM-HDF. This includes quarterly grant claims which will be provided to the SG by GCR based on the grant claims provided by projects. 3.5 We were advised that there is a document retention policy of 6 years in place in line with SG requirements. All documentation relating to projects is saved in a secured drive which is only accessible by relevant officers and will be disposed of at the end of the retention period. The retention period is also in alignment with the council’s data retention policy. 3.6 We were advised through discussion that there are risk management arrangements in place; this includes a monthly review of the risk register. However, through review of documentation we found a discrepancy in the frequency of how often the risk register would be reviewed. This has since been addressed by the Programme Manager and updated to Page 75 of 120
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Glasgow City Council Internal Audit | Glasgow City Region | Clyde Mission and Heat Decarbonisation Governance -Phase one 3 Introduction Audit Opinion Main Findings Action Plan reflect the monthly review. We found that all other internal documentation was accurate to the intended working practices. 3.7 In addition, we found through review of the application guidance document that applicants are not made aware of the change control process. We were able to confirm through review of internal documentation that there is a change control process in place. We have been advised that this was an oversight and that the Programme Manager has updated the application guidance to include the change control process. 3.8 The audit has been undertaken in accordance with the Global Internal Audit Standards in the UK public sector. 3.9 We would like to thank officers involved in this audit for their cooperation and assistance. 3.10 It is recommended that the Committee notes the contents of this report. Page 76 of 120
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PUBLIC ___________________________________________________________________ To: Audit, Risk and Scrutiny Board On: 17 August 2026 ___________________________________________________________________ Report by: Chief Auditor ___________________________________________________________________ Heading: Internal Audit and Counter Fraud Progress and Performance for Period to 30 June 2026 ___________________________________________________________________ 1. Summary 1.1 The Internal Audit Annual Plan was approved by the Audit, Risk and Scrutiny Board on 16 March 2026. Internal Audit measures the progress and performance of the team on a regular basis using a range of performance indicators. This report monitors progress from 1 April 2026 to 30 June 2026 in terms of the delivery of the Audit Plan for the year and compares actual performance against targets set by the Director of Finance and Resources. 1.2 In terms of Counter Fraud, no formal performance targets for fraud investigation have been established for the following reasons. Part of their work involves being the single point of contact (SPOC) for the Department for Work and Pension’s (DWP) Single Fraud Investigation Service and the Service Level Agreement for this work contains time targets for completing this work. The types of fraud referrals received to date are wide ranging and the team’s objective is to concentrate on investigating those referrals considered to contain the greatest fraud risk. They are also involved in promoting fraud awareness and assisting with the implementation of adequate fraud prevention measures within the Council. 1.3 We also provide advice and support where necessary to council services and partner bodies. Item 3 Page 77 of 120
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PUBLIC 1.4 The report details progress against local and national initiatives involving Internal Audit and the Counter Fraud Team from 1 April 2026 to 30 June 2026. ___________________________________________________________________ 2. Recommendations 2.1 Members are invited to note the Internal Audit and Counter Fraud Team progress and performance to 30 June 2026. _________________________________________________________ 3. Background 3.1 The progress and performance of the Internal Audit Team is subject to regular monitoring using a number of performance measures. The Director of Finance and Resources has set annual targets for the team to demonstrate continuous improvement. In terms of the Counter Fraud team, there are time targets in place for responding to requests from the DWP’s Single Fraud Investigation Service. Due to the diverse nature of fraud referrals no formal performance targets have been established and the outcomes from investigations are regularly monitored by management. In addition, the Counter Fraud Team are heavily involved in fraud prevention measures within the Council. 3.2 Internal Audit and the Counter Fraud Team support a variety of local and national initiatives through participation in professional practitioner groups and co-ordination of national initiatives such as the National Fraud Initiative. 3.3 This report measures the progress and performance of both the Internal Audit and Counter Fraud Team for the period from 1 April 2026 to 30 June 2026. 4. Internal Audit Service Resource 4.1 Work is currently ongoing to implement the new approved structure within the Internal Audit Service. To further enhance the team in terms of succession planning, the aim of the restructure is to provide opportunities for our current staff and for someone to train as an Internal Auditor. 4.2 The Assistant Chief Auditor post has been re designated to Internal Audit Service Manager to reflect duties of the post better. Recruitment for this post has taken place and an officer has accepted this post, subject to post interview checks being satisfactory. In addition, the Senior Counter Fraud Investigator’s post has been advertised and interviews are to take place in mid-August 2026. Our current two Internal Auditors have just commenced studying for relevant professional qualifications and a Senior Auditor post is going to be replaced with a trainee post. Work has now commenced in drawing up a job description and person specification for this post which will be advertised as soon as these Page 78 of 120
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PUBLIC documents have been finalised and the post grade formally approved by the Job Evaluation Team. 5. Internal Audit Team Performance (a) Percentage of audit plan completed as at 30 June 2026 This measures the degree to which the Audit Plan has been completed. Actual 2025/26 Annual Target 2026/27 Audit Plan Completion Target to 30 June 2026 Audit Plan Completion Actual 30 June 2026 90.1% 90.0% 18% 22.0% The current audit plan completion indicator is above target for the quarter. (b) Percentage of assignments complete by target date This measures the degree with which target dates for audit work have been met. Target 2026/27 Actual to 30 June 2026 95.0% 100% Actual performance is ahead of the target set for the year. (c) Percentage of audit assignments completed within time budget This measures how well the time budget for individual assignments has been adhered to. Target 2026/27 Actual to 30 June 2026 95.0% 100% Actual performance is ahead of the target set for the year, although this could reduce over the remainder of the year. (d) Percentage of audit reports issued within 6 weeks of completion of audit field work This measures how quickly draft audit reports are issued after the audit fieldwork has been completed. Target 2026/27 Actual to 30 June 2026 95.0% 100% Actual performance is ahead of the target set for the year, although this is likely to reduce over the remainder of the year. Page 79 of 120
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PUBLIC 6. Review of the 2026/27 Internal Audit Plan 6.1 Our main focus this quarter has been on the completion of last year’s audits which were carried forward. It is planned to have these fully completed by 30 September 2026. 6.2 We have commenced our 2026/27 Audit Plan and this is subject to ongoing review in light of any organisational risks arising, and also to determine whether any assignments will have to be amended or cancelled as result of us being unable, for any reason, to undertake the work planned. At this stage we are not recommending any further amendments to the plan. 6.3 Although a vacancy factor was built into the Audit Plan, the vacancies in this quarter may result in assignments being completed later than planned and therefore progress will continue to be closely scrutinised by management. We also have had a number of Freedom of Information requests to deal with in this quarter which is not considered the norm for Internal Audit. 6.4 Any proposed amendments to the Audit Plan will be brought to this Board for approval. 7. Counter Fraud Team Progress and Performance 7.1 In line with the Service Level Agreement, the Counter Fraud Team act as the Single Point of Contact (SPOC) to route potential housing benefit fraud referrals to the DWP, liaise with the Council’s Housing Benefit Team and DWP Fraud Officers and retrieve the necessary evidence for the DWP Fraud Officers from the Housing Benefit System. 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. In addition, they also work jointly with DWP Fraud Officers on criminal fraud investigations which focuses on the investigation and prosecution of the Local Authority administered Council Tax Reduction Scheme and Social Security benefit fraud. In addition to investigation work the team also undertake fraud prevention work. 7.2 Until the Senior Counter Fraud Investigator post is filled in August supervisory duties of the team are currently being covered by the Chief Auditor and Internal Audit Service Manager. 7.3 The Counter Fraud Officers have been working on the various fraud referrals and are finalising the 2024/25 National Fraud Initiative matches which were chosen for investigation as any information requested from other Authorities/Organisation is received. A full report on the results of the National Fraud Exercise will be brought to this Board for information once Audit Scotland’s national report, which is due August/September, Page 80 of 120
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PUBLIC has been published. We have now commenced preliminary work for submission of the data for the 2026/27 initiative. 7.4 As part of our fraud prevention work, we are continuing to validate any bank account changes received from the Council’s suppliers and contractors and the details supplied by new Housing Applicants. 7.5 The financial and non-financial results for the period (April 2026 to June 2026) are noted in the table below. Financial Outcomes Period to 30 June 2026 (£) Cash savings directly attributable to preventative counter fraud intervention 44,302 Cash recoveries in progress directly attributable to counter fraud investigations 35,956 Notional savings identified through counter fraud investigation, (e.g. housing tenancy and future council tax) 145,435 Housing Benefit Savings Attributable to Joint Working by Counter Fraud and DWP Counter Fraud Officers 0 Other DWP Benefit or Tax Credit Savings identified through other Counter Fraud work or through joint working with DWP 0 Non-Financial Outcomes Period to 30 June 2026 Housing properties recovered 1 Housing applications amended/cancelled 6 Housing Allocation Priority Changed 0 Blue badge misuse warning letters issued 11 Blue Badges Cancelled 0 Supplier/Contractor Checks Undertaken 18 7.6 Our notional savings are based on the methodology prepared by the Cabinet Office. 8. Local and National Initiatives Scottish Local Authorities Chief Internal Auditors Group 8.1 The Local Authorities’ Chief Internal Auditors Group last met in June 2026 with Audit Scotland colleagues to discuss the effect on Internal Audit Plans of additional checking by Internal Audit if errors are identified in the Housing Benefit Subsidy checks undertaken by External Audit. This matter is now resolved as the Department for Work and Pensions have now agreed that this additional checking can be carried out by Page 81 of 120
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PUBLIC Revenue and Benefits staff. In addition, this group held a bytesize Cyber Conference which we attended and found to be beneficial. 8.2 The Annual Report of this group is attached at Appendix 1. The Vision of SLACIAG is set out in the Introduction and the remainder of the report provides an overview of its work throughout the year. Scottish Local Authorities Investigation Sub-Group 8.3 The Local Authorities Investigation Sub-Group also met in June 2026 and the main presentation focused on the progress of the National Fraud Initiative. Information Security Group 8.4 The Information Security Group, chaired by the Chief Auditor and attended by the Senior Managers from Information Governance, Information Management and Cyber Security teams met in April 2026 and updates from all the teams were provided. 8.5 Global Internal Audit Standards in the Public Sector Work is still ongoing to ensure all our guidance documentation reflects the requirements of these standards. _________________________________________________________ Implications of the Report 1. Financial - The Council has in place arrangements to recover any overpayments identified from the work of the Counter Fraud Team and the National Fraud Initiative. 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 Page 82 of 120
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PUBLIC 9. Procurement - None 10. Risk - The progress and performance reported relates to the delivery of the risk-based internal audit plan and the mitigation of the risk of fraud and error. 11. Privacy Impact – None 12. COSLA Implications – None 13. Climate Risk – None 14. Children’s Rights - None ________________________________________________________________ Author: Karen Campbell, Chief Auditor – 07768354651 Page 83 of 120
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1 PUBLIC ANNUAL REPORT FROM THE CHAIR – 2025 “WORKING TOGETHER TO SUPPORT THE KEY ROLE OF INTERNAL AUDIT” 1. INTRODUCTION 1.1 Membership of the CIPFA Scottish Local Authorities Chief Internal Auditors’ Group (SLACIAG) is open to the chief internal auditor from each Scottish local authority and the Strathclyde Partnership for Transport (SPT). SLACIAG is a Special Interest Group of CIPFA in Scotland, with operational arrangements, vision, and objectives set out in a formal Constitution. 1.2 SLACIAG’s Vision is to be the voice of internal audit across Scottish local authorities and a driving force for best practice in respect of local authority and public transport bodies internal audit, governance, and operations. 1.3 In support of that Vision, SLACIAG has the following objectives: • Secure a quality and responsive service for members of the group. • Develop the influence of the group with key decision makers and institutions in Scotland, as the key representative body for internal audit in local government with a particular emphasis on governance, risk, control and assurance matters. • Strengthen links and build long term relationships across the internal audit community within the public service. • Provide an effective group for the discussion of issues of common concern, sharing of good practice and commissioner of work to develop advanced practice. • Consider the development and training needs of our people as a collective to ensure that the best available products are procured at the best price. • Uphold the group’s key values, including: respect; openness and honesty; adding value; professional team working; sharing best practice; integrity; continuous improvement. 1.4 The purpose of this annual report to key stakeholders is to provide an update on SLACIAG’s activities and achievements over the course of 2025 and to recognise actions required to achieve its Vision. 1.5 SLACIAG has two long-established sub-groups whose activity is reflected in this report: • the Computer Audit Sub-Group (CASG); and • the Scottish Local Authorities Investigators’ Group (SLAIG). 1.6 Further sub-groups were established by SLACIAG in 2023 to lead on development actions arising from the SLACIAG Conference held in June 2023 within specific themes, including risk, data analytics, resourcing, and sustainability/climate change. Their activity in 2025 is also referenced in this report. Page 85 of 120
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PUBLIC 2. MANAGEMENT COMMITTEE 2.1 I, Chief Officer Audit & Risk, Scottish Borders Council, was appointed as Chair of SLACIAG at the AGM in March 2025, continuing as Chair following a 2-year term during 2022-2023 to facilitate succession planning within the Management Committee. I previously served as Chair of SLACIAG during 2014- 2015. In accordance with SLACIAG’s Constitution, my term of office will expire after serving 2 years at the SLACIAG AGM in March 2026. The Chair of SLACIAG joins the meetings of the CIPFA Scotland Branch Executive Committee, as SLACIAG is a special interest group of CIPFA in Scotland. 2.2 Internal Audit Manager, South Lanarkshire Council, was re-elected as Treasurer of SLACIAG at the AGM March 2025 having initially been appointed to the role in June 2020. Treasurer provided regular updates on the financial position of SLACIAG to enable the Management Committee to plan activity. 2.3 The appointments to the SLACIAG Management Committee were approved at the AGM March 2025. New members were welcomed to the Management Committee, including each sub-group Lead to ensure all sub-groups were represented. The Chairs of both CASG and SLAIG participate in the Management Committee meetings to derive benefits from their sectoral expertise and to ensure synergy when forward planning the regular meetings. 2.4 There were some membership changes during 2025, as follows: SLACIAG MANAGEMENT COMMITTEE 2025 Chief Officer Audit & Risk Scottish Borders Council Chair SLACIAG Internal Audit Manager South Lanarkshire Council Treasurer SLACIAG Service Manager Audit and Risk Management Fife Council Member; Lead for EQA and Risk Sub-Groups Audit & Risk Manager (stood down June 2025 secondment) East Dunbartonshire Council Member Service Manager Internal Audit East Lothian Council Member; Lead for Sustainability/ Climate Change Sub-Group Head of Audit (stood down June 2025 due to new job role) Glasgow City and Shetland Islands Councils Member; Lead for Data Analytics Sub-Group Audit Service Manager Stirling Council Member; EQA Moderation Panel Chief Internal Auditor Aberdeenshire and Aberdeen City Councils Member Chief Internal Auditor City of Edinburgh Council Member; Lead for Resourcing Sub-Group Senior Manager (Audit, Fraud, Safety, Risk and Insurance) North Ayrshire Council Chair CASG Corporate Fraud Team Leader East Dunbartonshire Council Chair SLAIG 2.5 There were Management Committee virtual meetings held in March, July and August 2025. The purpose of these meetings was to forward plan the SLACIAG Conference and SLACIAG and Sub-Group meetings, considering topics, setting dates and arranging speakers. 2.6 The Management Committee also oversees the External Quality Assessment (EQA) process, which is a peer review process established by SLACIAG to enable external validation of compliance with the Global Internal Audit Standards in the UK Public Sector (GIAS). The Management Committee monitors progress with completion against a recommended programme of reviews each year to ensure that all participating organisations comply with the requirement to undertake an EQA once every 5 years. Page 86 of 120
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PUBLIC 3. SCOTTISH LOCAL AUTHORITIES’ CHIEF INTERNAL AUDITORS GROUP (SLACIAG) SLACIAG Conference 2025 a) The biennial SLACIAG Conference was held on Thursday 5 and Friday 6 June 2025 at Edinburgh Napier University (ENU) Craiglockhart Campus, an incredible learning campus with superb location and facilities, hosted by the Chair of SLACIAG. The event was attended each day by 95+ delegates from nearly all Scottish Councils’ internal audit, risk management and counter fraud functions to invest in their learning and development. b) The Keynote speaker was the Director of Finance and Procurement at City of Edinburgh Council (CEC) outlining the Important Role of Internal Audit in Challenging times ‘Navigating a New Era’. They shared their perspectives on the rapid changes and challenges in the local government sector and the profession of Internal Audit, setting out the opportunity to evolve and respond to these challenges using the new global internal audit standards to continue to add value through its vital role in councils across the country (not only in terms of providing assurance, but through insight and advice on a whole range of areas of work), and reflected on the road map of the future including the new skills requirements for audit and other assurance functions in a more digitised environment. This keynote speech acted as a catalyst for the workshop connections and collaborations over the two days. c) Furthermore, guest speakers were welcomed to cover key areas over the two days, including: o Chief Internal Auditor, City of Edinburgh Council: Coordination and Resilience - Assurance Mapping o Insurance Manager, City of Edinburgh Council: Areas of emerging risk – Insurance Lead Officer perspective o Head of Technical Content and Research, Chartered Institute of Internal Auditors: Topical Requirements in new Global Internal Audit Standards in the UK public sector: Cyber security (approved; implementation February 2026); Third Party Supply Chain (being finalised; implementation 12 months from approval); and Organisational Behaviour (out for consultation) o SLACIAG Resourcing Sub-Group: Coaching and Mentoring Awareness Session - Overview of the proposed approach o Head of IT, Fife Council: Generative Artificial Intelligence (AI) – threat or opportunity for audit and fraud professionals in public sector, governance of AI o Account Manager and Senior AI Solution Engineer, Microsoft: Generative AI – the art of the possible o Chief Officer (People Resources), North Lanarkshire Council: Building a Sustainable Scottish Local Government Workforce for the Future – national developments in 2025 o Director CIFAS: Failure to Prevent Fraud: New legislation and Fraud Risk assessments & Fraud Prevention Strategies d) There were excellent networking opportunities for all delegates, significant sharing of knowledge and practice during the workshop sessions, and lots of suggestions for improvement actions in keeping with the conference title ‘Connections Collaborations Catalysts’. This will help all delegates to collectively improve, challenge and strengthen the approaches and practices within their respective organisations in Scottish local government. Page 87 of 120
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PUBLIC SLACIAG Meetings 2025 3.1 The Treasurer produced the 2024 annual accounts, which were considered in draft by the Group at the AGM in March 2025. Thanks to those at South Ayrshire Council for completing the independent audit of the 2024 Accounts. Thanks to SLACIAG Treasurer for her professionalism in fulfilling the Treasurer role and providing regular updates during 2025 on the financial position of SLACIAG which is important to ensure the Group remains financially sustainable. 3.2 There were three SLACIAG virtual meetings in 2025 with topics/speakers set out in the table below in addition to core business. The network continues to be strongly supported by members with a focus on significant and current issues. Date Topics / Speakers 21 March 2025 AGM • SLACIAG Annual Report 2024 (Chair) • SLACIAG Annual Accounts 2024 (Treasurer) • SLACIAG Subscriptions Accounts Commission report IJB Finances • The IJB CIAs from NHS boards were invited to the virtual meeting to discuss common issues raised within the Accounts Commission report (published 6 March 2025) Integration Joint Boards Financial Bulletin 2023/24 with key message “Reform urgently needed to tackle precarious health and social care finances”. Updates from Sub-Groups • External Quality Assessment (EQA), Data Analytics, Resourcing, Sustainability/Climate Change, Risk 5 September 2025 CIIA Internal Auditing Competency Framework • Head of Technical Content and Research, Chartered Institute of Internal Auditors (CIIA), provided an overview of the Internal Auditing Competency Framework (published July 2025) using CIIA Global website. The overview covered: Competency in the Global Internal Audit Standards (Domains II, III, IV, V); Components of the Competency Framework; Using the Competency Framework. SLACIAG Mentoring approach • Chief Internal Auditor (Resourcing Sub-Group Lead and CAE City of Edinburgh Council) presented an overview of Mentoring, the recent work of the sub- group, the next steps in setting up the Mentoring approach for SLACIAG members (CAEs and their teams) and evaluating it in 2026. External Quality Assessment (EQA) • Service Manager Audit and Risk Management (EQA Sub-Group Lead and CAE Fife Council) provided an update on External Quality Assessment (EQA), completing the EQA2 programme and the March 2026 target date for the EQA Sub-Group to update the guidance and templates for the SLACIAG EQA3 process to meet the requirements of the Global Internal Audit Standards in the UK Public Sector (GIAS). Page 88 of 120
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PUBLIC Date Topics / Speakers 5 December 2025 Risk Assurance Module • Risk Manager, Renfrewshire Council, presented an overview of the ‘Business As Usual Risk Assurance Module’ which they developed, and how this is used to obtain the annual assurances from Services to assist in formulating the Annual Governance Statement. Strategic Risk Analysis in Scottish Councils • Risk Sub-Group presented an analysis of corporate risks on Scottish Councils’ risk registers highlighting the themes of significant current risks as well as emerging risks. Risk focus to inform CAE horizon scanning for the development of Internal Audit Strategies and Plans 2026/27 for Scottish Councils. Strategic Audit Review • Director of Audit Services, Audit Scotland, provided an outline of the strategic audit review process, timescales and any opportunity for SLACIAG, Councils and/or CAE engagement. Accounts Commission S102 Report - Comhairle nan Eilean Siar Cyber-attack • Chief Internal Auditor, CAE City of Edinburgh Council, chaired a discussion on the learnings from the cyber-attack affecting operations and services at Westerns Isles Council, and used this to consider the GIA Topical Requirement on Cyber Security to assess risks and controls in Councils. External Quality Assessment (EQA) 3.3 The EQA Sub-Group members set out below have been active in 2025 to oversee the completion of the EQA2 schedule and to plan the EQA3 schedule. The schedule of EQA3 peer reviews (involves 29 Councils with 21 CAEs due to shared services arrangements) was approved. Appointment to the vacancy on the Moderation Panel will be considered at March 2026 AGM. EQA Sub-Group Moderation Panel Service Manager Audit and Risk Management Fife Council Chief Internal Auditor Argyll & Bute Council Chief Internal Auditor Orkney Islands Council Audit Service Manager Stirling Council Chief Internal Auditor South Ayrshire Council vacancy 3.4 Responsibility is on the reviewee Council CAE to meet EQA requirements and to keep their Audit Committee informed of any delays in meeting the 5-year timeframe. Access to the SLACIAG peer EQA process through SLACIAG membership provides a potential financial saving benefit with costs to have a similar exercise completed by an external supplier or body likely to be more than £5,000. Sub-Groups 3.5 At each of the quarterly SLACIAG meetings during 2025 updates were received from the Sub-Groups in accordance with their respective terms of reference to derive significant benefits from them. The Data Analytics Sub-Group has fulfilled its purpose and was stood down in June 2025. SLACIAG Knowledge Hub and Teams Channel 3.6 All Agendas, Minutes, and Presentations of SLACIAG meetings, Conference, EQA Framework Guidance, and other relevant documents are uploaded to the SLACIAG Knowledge Hub to enable access by all members in a secure way. New Members have been registered on the SLACIAG Knowledge Hub, including new starts from within audit teams of Councils, thus enabling greater participation. A new SLACIAG MS Teams channel hosted by Aberdeenshire Council has been created and used during 2025 to enable discussion content and document sharing, though there is scope for greater participation. Page 89 of 120
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PUBLIC 4. COMPUTER AUDIT SUB-GROUP 4.1 The main aim of the Computer Audit Sub-Group (CASG), which is a permanent sub-group of SLACIAG, is to provide a forum to share and discuss computer audit practices and developments. This includes raising awareness of new standards, updates to legislation, new and current topics of interest, and computer audit developments, resources, and techniques. 4.2 The role and outputs of CASG have been expanded during 2025 to cover IT/Cyber Security, Artificial Intelligence (AI), Data Analytics and Digital Transformation, in addition to core Computer Audit work to ensure the sustainability of the sub-group. 4.3 The Computer Audit Sub-Group (CASG) met two times in 2025, all meetings were virtual to ensure participation in the group remains good, with topics/speakers as follows: Date Topics / Speakers 09 April 2025 Cyber Security Maturity Assessments Frameworks • Head of Public Sector Cyber Resilience, National Cyber Resilience Unit, Scottish Government, was welcomed to deliver a presentation to the group, which was followed up by Questions and Discussions on how this could be used to comply with the GIAS Cyber Security Topical requirement which is mandatory by February 2026. SEEMiS Audit Report Presentation • Internal Auditor, Midlothian Council, highlighted key findings to the group from each of the control objectives from the audit report, and outlined the data analytics work which was undertaken to identify system users who were still on the system but were leavers. 05 November 2025 Cyber Assurance and Data Analytics Internal Auditor, Strathclyde Partnership for Transport (SPT), delivered a presentation followed by group discussion, covering the following key elements: • Begin the audit with an overview of cybersecurity standards. • Consider IIA guidance on cybersecurity, including topical issues and budget constraints. If complying with the Scottish Government framework then most likely you are complying with the IIA topical requirements. • Ensure policies and procedures are communicated to the right stakeholders and roles and responsibilities are clearly defined. • Check industrial control measures to safeguard assets and data flows across infrastructure components and preventing unauthorized access. • Undertake a self-assessment to identity gaps and control failures Group discussion on use of AI across the Councils and to discuss about the recent AI training from Fife Council and Microsoft Group acknowledged that Council teams are all are different levels whilst the development of AI products is fast paced. Some Council teams are using free version whilst others have licenced version of CoPilot. There’s an opportunity to learn from other Councils as AI Policies are developed. 4.4 The Agendas, Minutes, and Presentations for CASG meetings 2025, where available, are uploaded to the SLACIAG Knowledge Hub (CASG sub-folder) to enable access by all members in a secure way. Page 90 of 120
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PUBLIC 5. SCOTTISH LOCAL AUTHORITY INVESTIGATORS GROUP (SLAIG) 5.1 The main aim of the Scottish Local Authority Investigators Group (SLAIG), which is a permanent sub- group of SLACIAG, is to provide a forum to share and discuss counter fraud practices and developments. This includes raising awareness of updates to legislation, new and current topics of interest, and developments in counter fraud activities. 5.2 The Scottish Local Authority Investigators Group (SLAIG) met four times in 2025, all meetings were virtual, with topics/speakers as follows in addition to core business: Date Topics / Speakers 12 March 2025 Polygamous Working Presentation on case at Stirling Council. Sharing of red flags identified during the investigation and of steps required to ensure similar cases are suitable for criminal proceedings. • Stirling Council 12 June 2025 NHS Bribery Presentation on a recent case involving employees of NHS and of directors of a company who had been awarded a contract by NHS. Details provided of investigation methods deployed and red flags identified by the investigation. • NHS Scotland NFI Data Matching exercise Update on the current position and sharing of good practice for the sifting and investigation of matches. • Audit Scotland 25 September 2025 Proposed Fraud Landscape Report and Fraud Apprenticeship Scheme Input from Scottish Government providing an overview of a proposed Fraud Landscape Report and of a proposed Fraud Apprenticeship Scheme in partnership with Skills Scotland. • Scottish Government 10 December 2025 Tenancy Fraud detection tool Presentation on a tool developed by Lintels which searches online booking platforms. • Lintels NFI Data Matching exercise Presentation on current position of the NFI data matching exercise, deadline for completion of exercise for inclusion in next report, tips on investigation of creditors matches and of forthcoming pilot with Airbnb. • Audit Scotland 5.3 One specific task assigned to SLAIG was the Benchmarking on fraud activity and resources to align with the vison and objectives of SLACIAG and SLAIG’s Terms of Reference. The proposal was agreed in March 2025 that all local authorities will participate in a benchmarking exercise which is ongoing. The core content of the exercise will include resources, training, and outcomes. 5.4 All Agendas, Minutes, and Presentations of SLAIG meetings, and other relevant documents are uploaded to the SLAIG Knowledge Hub to enable access by all members in a secure way. Articles and discussion forums are shared to provide fraud risk insights relevant to the local government sector. Page 91 of 120
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PUBLIC 6. CONCLUSION 6.1 Notwithstanding the challenges that continue to affect our organisations, SLACIAG and its Sub-Groups have had another successful year, as evidenced by the number of delegates investing in their learning and development through their engagement during the 2-day in-person Conference in June 2025 and through participation in our virtual meetings, the range of topics discussed and the outputs created. This provides significant benefits to our members and their teams. 6.2 During the year Chief Audit Executives (CAE) considered significant matters facing our organisations such as Financial Sustainability Risks and Cyber Security Risks, shared approaches being taken to implement the new Global Internal Audit Standards, assessed their impact on the provision of assurance and advisory services, discussed key issues facing our assurance functions, including resourcing, workforce planning, skills and knowledge mix, and shared approaches being taken to address these, and focussed on specialist themes including data analytics, counter fraud and crime, climate change and sustainability. 6.3 In line with their remits the CASG and SLAIG Sub-Groups focussed on matters that are affecting our organisations and our functions/individuals. The Sub-Groups are excelling in their exploration of specific matters to the benefit of the wider Group and its members. I give thanks to those who volunteer their time to achieve this. 6.4 I would like to thank the Management Committee and the Leads of our Sub-Groups for their work in organising meetings and responding to the challenges that have arisen. I would also like to thank our speakers for giving up their time to join us at our virtual meetings during 2025 and assist us in enhancing our effectiveness as providers of assurance and compliance services. 6.5 My thanks are also extended to our members for their support, as evidenced by engaging in the 2-day in-person Conference in June 2025 and participating in our virtual meetings during 2025, but also by the generous advice and assistance provided in relation to the myriad of audit, risk and governance questions which have arisen within our membership during the year. SLACIAG relies on the dedicated and hard-working public sector professionals within its membership, recognising the time and effort of those members who volunteer their time to plan and deliver these events. We look forward to the learning and development opportunities in 2026 to support us in fulfilling the roles and responsibilities of CAE and Internal Audit functions, and the wider functions covered in some organisations. 6.6 CAEs are asked to distribute the SLACIAG Annual Report 2025 to key stakeholders within their organisations, in particular the Audit Committee or equivalent, to highlight the value of this forum. Chief Officer Audit & Risk, Scottish Borders Council Chair of SLACIAG 10 March 2026 Page 92 of 120
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PUBLIC ___________________________________________________________________ To: Audit, Risk and Scrutiny Board On: 17 August 2026 __________________________________________________________________ Report by: Lead Officer ___________________________________________________________________ Heading: Lead Piping in Public and Private Housing in Renfrewshire ___________________________________________________________________ 1. Summary At its meeting on 18 May 2026, members of the Audit, Risk and Scrutiny Board agreed the purpose and scope of the above review. This paper provides a report on progress made and information that has been prepared for the Board’s interest to date. ________________________________________________________ 2. Recommendations 2.1 The Board is asked to: • note the progress of the review; • note the information presented at this stage of the review; and, • note the next steps. ___________________________________________ 3. Background 3.1 At the Audit, Risk and Scrutiny Board in May 2026 it was agreed that the purpose of the review into Lead Piping in Housing within Renfrewshire would be: (1) set out the strategies in place to identify and replace lead pipes in housing across all tenures, in Renfrewshire. Item 4 Page 93 of 120
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PUBLIC (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. ___________________________________________ 4. Progress to date 4.1 Since the Board approved the purpose and scope of the review in May 2026, the Lead Officer has undertaken a review of relevant legislation and guidance available and the existing framework to support the identification and replacement of lead pipes. 4.2 Key legislation/guidance reviewed: • Water (Scotland) Act 1980 • Housing (Scotland) Act 1987 • Housing (Scotland) Act 2006 • Antisocial Behaviour etc. (Scotland) Act 2004 • The Public Water Supplies (Scotland) Regulations 2014 • The Water Intended for Human Consumption (Private Supplies) (Scotland) Regulations 2017 • The Private Water Supplies (Scotland) Regulations 2006 • The Water Intended for Human Consumption (Private Supplies) (Scotland) Regulations 2017 Guidance for Local Authorities 2018- Ver 3.0 • Repairing Standard: statutory guidance for private landlords • Landlord registration: statutory guidance for local authorities 2017 • Public health management of elevated lead levels in drinking water - PHS • Scottish Housing Quality Standard (SHQS) Key websites reviewed: • Scottish Water – Lead and your water • Drinking Water Quality Regulator – Lead in Drinking Water • Renfrewshire Council website- Lead in drinking water • DWQR annual report • Housing and Property Chamber – Scotland 4.3 The Lead Officer has engaged with Scottish Water, NHS Public Protection Unit, Renfrewshire Council’s Environmental Health team, Renfrewshire Council’s Housing team and 3 Housing Associations. Page 94 of 120
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PUBLIC These organisations/services all have a role in the identification and replacement of lead piping. ____________________________________________ 5. Regulation of Drinking Water Quality in Scotland 5.1 The Drinking Water Quality Regulator for Scotland (DWQR) is the independent regulatory body responsible for ensuring that drinking water in Scotland is safe for consumption. Its remit covers both public water supply, provided by Scottish Water, and private water supplies. In relation to the public water supply, the DWQR monitors the quality of water samples taken by Scottish Water, verifies that samples are being taken and analysed in accordance with regulatory requirements, and inspects Scottish Water’s assets and operational activities. The regulator also oversees the investment programme and has powers to serve enforcement notices where serious breaches of regulations have occurred. 5.2 In respect of private water supplies, the DWQR reports on water quality performance and ensures that local authorities are effectively discharging their regulatory responsibilities within their respective areas. Furthermore, the DWQR ensures that accurate and impartial information on drinking water quality in Scotland is available and promotes the use of scientific evidence to inform regulation, policy and practice. 5.3 The Water (Scotland) Act 1980, sets the duties relating to water supply and water quality in Scotland. It defines the responsibilities of the water authority (Scottish Water), Scottish ministers and local authorities. The Act details that the water authorities (Scottish Water) must supply safe, wholesome water for domestic purposes. It makes it a criminal offence to supply water unfit for human consumption. It also places a responsibility on Scottish ministers to take action if Scottish Water fails to supply wholesome water, unless the failure is trivial or Scottish Water is trying to remedy it. 5.4 The Act also places a duty on local authorities to take appropriate steps to stay informed on the wholesomeness of the public and private water supplies in their area. If the local authority is unsatisfied with the wholesomeness of the public water supply, they must first notify Scottish Water and if not satisfied with remedial actions, then report to the DWQR. Local authorities also have a duty to ensure that improvements are made to private water supplies where necessary. __________________________________________ Page 95 of 120
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PUBLIC 6. Role of Scottish Water 6.1 The Lead Officer engaged with Lorna Macarthur, Technical Team Leader of the Water Strategy Team and Robyn Dunne, Senior Service Planner in the Water Strategy Team at Scottish Water. 6.2 Scottish Water has a statutory duty under section 76A of the Water (Scotland) Act 1980 to provide wholesome water for domestic use, supported by relevant secondary legislation. “Wholesomeness” is defined through the Public Water Supplies (Scotland) Regulations 2014 (as amended), which establish quality standards, including limits for substances such as lead at the consumer’s tap. Scottish Water is therefore responsible for ensuring that any pipework under its control is free from lead, including both the water mains and the communication pipe. The communication pipe runs from the mains pipe to the property boundary. Any pipes from the stopcock at the property boundary to inside the property and any internal pipework is the responsibility of the property owner (or by the number of owners for the common elements of a shared supply). 6.3 Scottish Water carries out a sampling programme for lead in drinking water. Each year they carry out approximately 4500 samples in Scotland. For each property sampled, 2 samples are taken from kitchen cold tap, the first sample is the 1st draw and a second sample from the tap once flushed. The 1st draw sample will contain the water that has been in the pipework for an extended period and exposed to potential leaching of lead from internal plumbing. The flushed sample contains fresher water from the communications or mains pipe. If the first draw sample exceeds the lead standard but the flushed sample complies, this indicates that the source of lead is most likely within the property’s plumbing system rather than from the mains supply. 6.4 Since 2023 the samples have been collected using a risk-based system following a statistical survey completed in 2012. The survey allocated ‘estimated risk zone’. The area of each zone is based around a water treatment works so is not necessarily assigned to a town or local authority area. Based on the estimated level of risk, a set number of samples is allocated to each zone at the start of the year. These samples are then collected randomly within the designated zone. 6.5 Prior to 2023, samples were collected based on population size. Since the introduction of the new risk-based system, the number of samples taken has increased fourfold. The results of these samples are published in the DWQR annual report (Annual Report). Page 96 of 120
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PUBLIC 6.6 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. 6.7 In the event of a sample failure, Scottish Water carry out an inspection of the connection to the public water mains (i.e. the side of the boundary stopcock for which Scottish Water is responsible). Any lead fittings or pipes found in this area are replaced and the drinking water resampled. 6.8 Scottish Water’s Public Health Team issue a customer notice to the address where the sample was taken. The letter advises of the failure and recommends the resident investigates whether any pipe work within their area of responsibility (i.e. internal pipe work and pipe work within the property boundary) is lead and arrange for it to be replaced. It also recommends using bottles water or flushing for 1-2 mins prior to using the water, until the issue is resolved. If the property is part of a shared block a further customer notice is sent to the other addresses within the same block to advise of the sample failure and provide advice. 6.9 Scottish Water’s Public Health Team also issue an event notice to the local authority (Environmental Health) and NHS board (Health Protection) for that property. 6.10 If the sample result is between 5-10 μg/l, Scottish Water’s Public Health team send an advisory letter to the address sampled. Scottish Water has advised that the regulatory limit is anticipated to decrease from 10 µg/l to 5 µg/l in the coming years, and its procedures will be updated accordingly. 6.11 In addition to the routine sampling, additional samples will be completed by Scottish Water if a customer request is received. There is no charge for customer requested samples. 6.12 No grants are available from Scottish Water for homeowners to assist replacement of lead pipes within their property. 6.13 Samples results for Renfrewshire postcodes between 1st December 2021 - 11th May 2026 (Renfrewshire Postcodes): Total samples taken: 1351 Total samples >3 µg/l: 48 Total samples >5 µg/l: 30 Total Samples >10 µg/l: 14 Page 97 of 120
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PUBLIC 6.14 A review of the Scottish Water and Drinking Water Quality Regulator public websites on lead in water was undertaken by the Lead Officer. Both were found to offer clear guidance, supported by factsheets, videos, and visual materials. They also included information on how members of the public could request water sampling from Scottish Water if there were concerns regarding lead in their water pipes. ___________________________________________ 7. Role of Environmental Health 7.1 The Environmental Health team within Renfrewshire Council and other local authorities play an important part in mitigating the risk from lead piping within housing. For this report the Lead Officer engaged with Renfrewshire Council’s Environmental Health team within Environment, Housing and Infrastructure. Their role in relation to Private Water Supplies is detailed in Section 8 of this report, this section focusses on public supplies. 7.2 If a drinking water sample fails the lead standard, Scottish Water notifies the address from which the sample was taken. However, where the property is not owner-occupied, Environmental Health assists in ensuring that this information is passed on to the property owner who is ultimately responsible for any identification and replacement of the lead pipes. 7.3 Where the sample failure has occurred in a Renfrewshire Council property, the Environmental Health team will notify the Housing team. Similarly, where the sample failure occurs in a Housing Association property or a privately rented property, the Environmental Health team will notify the relevant organisation/owner, advise them of their responsibilities, provide guidance and encourage that they take appropriate action. 7.4 In Scotland, all houses must meet a minimum standard to be considered fit for human habitation. This is called the Tolerable Standard as set out in the Housing (Scotland) Act 1987 s86. One of these standards states that ‘the property must have an adequate piped supply of wholesome water within the house’. A drinking water sample failure due to lead would constitute a failure of this standard and the property would be considered to be below the Tolerable Standard. 7.5 If the Environmental Health team are made aware that a house is below the Tolerable Standard due to lead piping in the property, they Page 98 of 120
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PUBLIC can take action to require the owner of the property to take steps, within a reasonable time period by serving a Works Notice. However, in practice, an advisory and supportive approach is generally taken in the first instance with owner occupied properties, with owners encouraged to replace lead pipework and take interim measures to reduce any potential risk to health. 7.6 Local authorities also have powers to serve a Closing or Demolition Order on properties which do not meet the Tolerable Standard. These notices require the property to be vacated or demolished and would only be served in extreme circumstances. This would not be appropriate in response to lead pipes within a property as pipe replacement would bring the property up to standard and alternative measures can be used in the interim (such as flushing the water before drinking or using bottled water). 7.7 Renfrewshire Council’s Environmental Health team will provide advice and information on sampling if they are contacted by a member of the public. In the last 5 years the Environmental Health team has received and responded to four enquiries from members of the public regarding concern of lead pipes within their private property. 7.8 Sampling and support is also provided by Environmental Health, when requested by NHS GGC Public Health Protection unit, where an individual has elevated blood lead levels of lead. Environmental Health will take water samples and other samples as required to assist in the investigation. 7.9 A review of the Renfrewshire Council’s public website on ‘Lead in Drinking Water’ was undertaken by the Lead Officer. The website contained information on practical steps to reduce lead in drinking water if there was lead pipes present and contact information for Environmental Health. ___________________________________________ 8. Private Water Supplies 8.1 In Scotland, a private water supply (PWS) is any drinking water supply not provided by Scottish Water. These supplies are regulated under The Water Intended for Human Consumption (Private Supplies) (Scotland) Regulations 2017 and The Private Water Supplies (Scotland) Regulations 2006. Local authorities must keep a register of private supplies in their area. Some PWS are classed as ‘regulated Page 99 of 120
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PUBLIC supplies’ - such as those serving commercial or rented premises, more than 50 people, or more than 10m³ per day. These supplies are regulated under The Water Intended for Human Consumption (Private Supplies) (Scotland) Regulations 2017 which replaced The Private Water Supplies (Scotland) Regulations 2006 for regulated supplies. Local authorities’ Environmental Health team must carry out a risk assessment and monitoring, typically sampling at least annually for each regulated supply. Responsibility for maintaining the supply, ensuring the water is safe, and notifying users when there is a potential risk to health rests with the owner of the property or properties. The Environmental Health team can investigate and require improvements through enforcement action if required. 8.2 In Renfrewshire there are 15 regulated supplies, and they are sampled annually by the Environmental Health team for a number of criteria including lead. The Water Intended for Human Consumption (Private Supplies) (Scotland) Regulations 2017 sets a limit of 10 μg/l of lead in drinking water samples. The owners of the properties are charged for these samples as they are generally commercial properties. 8.3 If Renfrewshire Council’s Environmental Health team identifies that a regulated water supply sample has failed for lead, the result is first communicated verbally to the property owner, followed by formal confirmation in writing. The owners are advised that the water should not be consumed, and they should seek further advice from Public Health Protection Unit (PHPU) at NHS GGC. The owners are asked to investigate the presence of lead piping and replace as necessary. Environmental Health will carry out a resample to check that the appropriate works have been carried out. There can be multiple properties on the same supply, and the Environmental Health team will also notify the other property owners and provide advice. The failure will also be reported to NHS PHPU and the Environmental Health team will follow the guidelines set out in PHS Public health management of elevated lead levels in drinking water. 8.4 If a sample fails, the property owner can apply for a PWS improvement grant to assist with carrying out the necessary remedial works. The grant is set at £800 per property by the Scottish Government. The grant is applied through the local Environmental Health team but funded by the Scottish Government. 8.5 Under The Water Intended for Human Consumption (Private Supplies) (Scotland) Regulations 2017 local authorities have the power to serve various notices on relevant persons to require improvements of a PWS. Non-compliance with these notices is an offence and if convicted, the Page 100 of 120
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PUBLIC individual is liable for an unlimited fine. Renfrewshire Council’s Environmental Health team will use these notices following a lead sample failure, where appropriate, however this has not been required to date. In the first instance, the Environmental Health team will seek to resolve matters through an informal advisory approach. 8.6 There are 82 Type B (or not regulated) PWS in Renfrewshire, these supplies are regulated under The Private Water Supplies (Scotland) Regulations 2006 and not routinely sampled. They are sampled upon request, if a concern is raised, the house is sold, or they apply for a grant where a sample is relevant. 8.7 Renfrewshire Council’s Environmental Health service has recorded lead failures at two properties served by PWS within the last five years. One property, which failed a sample in 2025, has remained unoccupied and therefore no further action has been taken. The second property, which failed a sample in 2024, has since undertaken improvements and achieved a satisfactory result on resampling. ___________________________________________ 9. Privately Rented Properties 9.1 Local authority Environmental Health services have additional powers to address lead piping issues in privately rented properties. Private landlords are required to register with their local authority under the Antisocial Behaviour etc. (Scotland) Act 2004, and this requires the landlord to be "fit and proper". Landlord registration: statutory guidance for local authorities 2017 published by the Scottish government states that Local Authorities must consider if the landlord has contravened any provision of housing law or landlord and tenant law, material which relates to any acts of the relevant person regarding antisocial behaviour affecting the house and repairing standard enforcement orders. Therefore, if the landlord has failed to comply with relevant housing law the landlord’s registration could be refused or revoked. When Renfrewshire Council’s Environmental Health service considers that a landlord does not meet ‘fit and proper’ standard they will apply to the Regulatory Functions Board to refuse/revoke the landlord’s registration, if refused/revoked a Rent Penalty Notice can be served. For the period the notice is in force, no rent is payable by the tenant for that property. 9.2 In addition to the registration requirements, all privately rented properties, unless specifically exempt, are required to comply with the Repairing Standard as set out in Chapter 4 of the Housing (Scotland) Page 101 of 120
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PUBLIC Act 2006 throughout the duration of a tenancy. This legislation is supported by the statutory guidance document Repairing Standard: statutory guidance for private landlords, published by the Scottish Government, which came into force in March 2024 and strengthened the requirements in relation lead piping in rented properties. The statutory guidance states – ‘In order to comply with the Repairing Standard, lead pipes and lead lined storage tanks or fittings should not be present in the drinking water supply of any privately rented property from the boundary stopcock to the kitchen tap. This includes: drinking water outlets, pipework to drinking water outlets, water storage tanks within the dwelling and water storage tanks in the loft space, including any common storage tanks located in tank rooms or in the roof space.’ Unless the landlord is unable to replace the pipes, due to lack of consent from other owners, lead pipes and tanks must be removed to comply with the Repairing Standard. 9.3 The Repairing Standard now also puts an onus on private landlords to check visible pipework within the house to assess whether the supply runs through lead pipes, gives advice on how to do this and information on sampling requirements. Private landlords are also required to notify and provide advice to the tenant if they are aware or uncertain of the risk from lead pipes in the property. 9.4 If a privately rented property is found not to comply with the Repairing Standard, an application can be made to the First Tier Tribunal (FTT) for Scotland (Housing and Property Chamber). This can be made by either the tenant or the local authority on their behalf. Renfrewshire Council’s Environmental Health service will apply for a tenant where they believe the tenant to be vulnerable or not having the capacity to undertake the referral process on their own. The FTT can enforce repairs by issuing a Repairing Standard Enforcement Order (RSEO) to the landlord. It is a criminal offence to fail to carry out repairs required under an RSEO without reasonable excuse. If the tribunal decides there has been a failure to comply with the RSEO, the tribunal will send a copy of the failure to comply decision to the local authority, who can decide to carry out work and recover costs from the landlord. If there is a tribunal decision that the private landlord has failed to comply with the RSEO, the tribunal may also issue a Rent Relief Order restricting the rent payable until the RSEO has been complied with. The FTT can refer the case to Police Scotland if the landlord does not comply with the RSEO. Page 102 of 120
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PUBLIC 9.5 Renfrewshire Council Environmental Health have received zero complaints regarding non-compliance with the Repairing Standard due to the presence of lead pipes, since the changes to the Repairing Standard were introduced. ___________________________________________ 10. Next Steps 10.1 The next stage of the review will focus on the current arrangements within the Public Sector, in council owned properties and Housing Associations. The Lead Officer will review the relevant legislation and standards relevant to the public sector and liaise with representatives from this group. 10.2 The Lead Officer will engage with a representative of NHS GGC PHPU to gain insight into their role in addressing the health risks from lead piping. 10.3 The Lead Officer will review the grants available from Renfrewshire Council and other local authorities to replace lead piping within housing. Page 103 of 120
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PUBLIC ___________________________________________________________________ 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 10. Risk - None 11. Privacy Impact - None 12. Climate Risk - None 13. Children’s Rights - None 14. Cosla Policy Position - None _______________________________________________________ Page 104 of 120
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PUBLIC List of Background Papers- Review of Lead Piping in Public and Private Housing -Audit, Risk and Scrutiny Board, May 2026 ___________________________________________________________________ Author: Rachael Flanagan Lead Officer – Environmental Health Rachael.flanagan@renfrewshire.gov.uk Page 105 of 120
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PUBLIC ___________________________________________________________________ To: Audit, Risk and Scrutiny Board On: 17 August 2026 ___________________________________________________________________ Report by: Director of Finance and Resources ___________________________________________________________________ Heading: Accounts Commission: Transformation: How councils are redesigning and delivering more efficient services ___________________________________________________________________ 1. Summary 1.1 This paper provides an overview of the Accounts Commission publication, “Transformation: How councils are redesigning and delivering more efficient services”, published in May 2026. The publication sets out a high-level view of Scottish councils’ transformation progress, with analysis of different transformation arrangements in councils. This paper also notes the current position of Renfrewshire Council’s transformation activity. 1.2 The publication sets out the Accounts Commission’s assessment, as well as its expectations of councils, with a Supplement detailing case study examples of positive practice. This includes Renfrewshire Council being highlighted in the “Transformation funding” section for its approach to supporting transformation activity through the Service Modernisation and Reform Fund, as well as in the “managing projects and programmes” section for its governance arrangements through the refreshed Transformation Board. Item 5 Page 107 of 120
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PUBLIC 1.3 Key messages from the Accounts Commission analysis • Recognition of the significant challenges facing Scottish councils, and an expectation for councils to move beyond incremental savings towards whole-system transformation, in order to secure financial sustainability and meet increasing demand. • The importance of setting out how transformation activity will support future financial sustainability, and linking this with strategic priorities and wider plans through monitoring and reporting. In the Accounts Commission view there is variance across the sector, with some councils showing progress, while in others, they assess that oversight arrangements are not always clear or comprehensive enough to fully inform leadership and scrutiny responsibilities. • Recognition of challenges relating to workforce capacity and skills, highlighting that many councils need to improve workforce capacity to make better progress with transformation. • Positive examples of partnership working, highlighting challenges relating to funding, capacity and resources, as well as governance and data sharing issues. • Examples of consultation with communities, however the Accounts Commission analysis highlights that it is often not clear how engagement has been reflected in service redesign proposals, as well as variance in the articulation of financial impacts and wider benefits of transformation activity. • The publication highlights inconsistencies in councils’ approaches to identifying, assessing, and monitoring the impact of transformation activities on vulnerable and protected groups, noting the risks of not fully embedding Equality Impact Assessments in planning and monitoring processes. ___________________________________________________________________ 2. Recommendations 2.1 It is recommended that members of the Audit, Risk and Scrutiny Board: • Note the contents of this paper. _________________________________________________________ 3. Background 3.1 Since 2022, auditors have undertaken thematic Best Value audit work alongside annual audit work for Scottish councils. This includes reports Page 108 of 120
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PUBLIC focused on leadership, responding to workforce challenges, and transformation in councils. Local transformation was the theme audited in 2024/25, with management reports provided to each council. This latest publication draws on the management reports of 22 councils available at the time of drafting, including Renfrewshire Council. 3.2 The Accounts Commission publication references work being progressed at a national level, including the local government transformation programme launched in 2023 by Society of Local Authority Chief Executives (SOLACE) and the Improvement Service (Delivering a future for Scottish Local Authorities). The report provides an update on the three workstreams, including that a draft report on public service reform from a local government perspective will be published in summer 2026, and a national self-evaluation framework will be piloted with four councils over 2026/27. 4. Summary of Key Findings from the Accounts Commission Report Transformation Planning 4.1 The Accounts Commission assessed the extent to which councils have clear transformation plans, linked to their priorities, supporting long- term financial sustainability. Its analysis found that the quality and availability of detail on the financial and non-financial impact of projects was varied across councils, with over a third of their sample not sufficiently determining the financial impact of their transformation plans, and half of the sample not clearly setting out anticipated financial impacts. Its assessment is that most councils in the sample need to improve how they identify, monitor, and report on wider benefits. 4.2 In terms of transformation funding, the Accounts Commission report recognises the challenges councils face in planning for the long-term. Renfrewshire Council’s Service Modernisation and Reform Fund is used as a good-practice case study example in the publication, with the Accounts Commission noting that it supports services in implementing change, and funds development costs for projects that are expected to bring long-term benefits. 4.3 The Accounts Commission states its expectations that councils need to ensure their transformation plans: • are sufficiently ambitious; • are clearly linked to wider strategic plans and priorities; Page 109 of 120
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PUBLIC • clearly set out details around implementation, monitoring, and reporting; • clearly set out planned savings, linking these to financial plans. Programme Management 4.4 Section 3 of the publication assesses councils’ programme management arrangements, and the extent they facilitate effective oversight of transformation plans. They do not consider that all councils have clear strategic oversight of all transformation activity, and that more comprehensive reporting of planned benefits is required to support effective management and scrutiny. The Accounts Commission highlight the role elected members have in supporting and scrutinising transformation, and that open and effective collaboration is critical when making difficult decisions that transformation work involves. The Accounts Commission believe that many councils need to improve workforce capacity to make better progress with transformation, although they note there are strong examples of councils managing this effectively. 4.5 In relation to managing projects and programmes, Renfrewshire Council is included as a case study in the Supplement. The refreshed Transformation Board arrangements are highlighted as an example for providing strategic oversight of the Reshaping Renfrewshire transformation programme, as well as its wider governance and monitoring arrangements. 4.6 The Accounts Commission expectations relating to programme management are summarised below. These are that Councils need to ensure: • clear oversight at a strategic level of all transformation activity; • effective engagement with councillors, with comprehensive reporting on transformation initiatives; • regular review of workforce capacity (time, availability and skills) to plan, manage and deliver transformation plans; • strategic planning and allocation of workforce capacity to support transformation activity; • transformation plans set out appropriate success measures. Page 110 of 120
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PUBLIC Partnership Working, Community Engagement, and Impacts 4.7 The Accounts Commission reviewed the extent that partners and communities are involved in transformation plans, and the consideration of the impact on vulnerable or protected groups. Their findings note there are many positive examples of partnership working, but that most of these are on the margins in terms of transformation. In their view, there is limited evidence of how community engagement has influenced project design and delivery, and they highlight that a quarter of the councils in their sample need to develop more consistent processes for equality impact assessments. Their review of the audit reports concludes that councils are often failing to report progress on transformation activity clearly and transparently. 4.8 The Accounts Commission expectations relating to this theme are summarised below. Councils need to ensure: • opportunities to work in partnership or to share services continue to be sought; • they clearly document how community engagement, data, and equality impact assessments have influenced plans and implementation; • they have arrangements in place to effectively monitor and report the impacts of transformation activities. 5. Renfrewshire Council Transformation Activity 5.1 The findings of the Best Value thematic work on transformation in Renfrewshire, carried out by external auditor Azets, were reported to Audit, Risk and Scrutiny Board in September 2025. The report was positive, reflecting good practice across a range of areas. Azets concluded that effective and appropriate arrangements are in place for two of the four elements stated at 1.3 in the cover report, with some scope for minor improvements in relation to the other two. The two recommendations from the Azets report were added as actions to the Corporate Improvement Plan, and both are now complete and closed off, with detail provided in an update to Leadership Board in February 2026. Progress on the Corporate Improvement Plan continues to be reported to Leadership Board as part of ongoing reporting arrangements to Best Value, with the next update in September 2026. 5.2 An update on Reshaping Renfrewshire – Transformation and Change programme was presented to Leadership Board in February 2026, providing an overview of progress since the February 2025 update, primarily focusing on areas with relevant and substantive progress, Page 111 of 120
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PUBLIC including the Digital Strategy, Connected Communities, and Place Based programmes such as the Learning Estate Strategy. The Transformation Board (officer group), highlighted as good practice in the Accounts Commission publication, continues to provide strategic oversight of the Reshaping Renfrewshire programme, with senior officers across the Council reviewing progress of all major projects and programmes across the organisation. 5.3 The Council continues to involve our citizens and partners in our transformation plans through a wide range of ongoing consultation and engagement activities. For example, our Resident Research over the past 12 months has empowered citizens to identify their priority areas through a mix of online, face to face and telephone surveys, and then explore this further through focus groups including those targeted towards groups who may be under-represented. This phase had a particular grounding in the Council’s financial sustainability and difficult decisions to address the budget gap for local government. 5.4 Moving into a further phase of engagement, the Council recently launched the Your Voice Matters engagement programme, which seeks to have valued conversations with our citizens about the things that matter to them most and their vision for a future Renfrewshire. While this has only recently been launched, to date over 100 face to face conversations have already taken place with our citizens, and these have been constructive, rich and insightful. There will be further themed conversations with a wide range of stakeholders and partners, including the Council’s workforce. This engagement and the earlier Resident Research will shape our Council and Community Plans and will also be used by the HSCP to inform their Strategic Plan. 5.5 Regular updates on individual workstreams of the Reshaping Renfrewshire programme continue to be provided to relevant Policy Boards, and regular reports on the transformation programme as a whole continue to be brought to Leadership Board, alongside the financial reporting to Council and the Finance, Resources and Customer Services Policy Board. ___________________________________________________________________ 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 Page 112 of 120
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PUBLIC 7. Equality & Human Rights - the recommendations within this report have not been assessed in relation to their impact on equalities and human rights as the report sets out a high-level view on local government progress on transformation, and is for noting only. 8. Health & Safety – none 9. Procurement – none 10. Risk – none 11. Privacy Impact – none 12. Climate Risk –not applicable 13. Children’s Rights –not applicable 14. COSLA Policy Position –not applicable _______________________________________________________ List of Background Papers ___________________________________________________________________ Page 113 of 120
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PUBLIC ___________________________________________________________________ To: Audit, Risk and Scrutiny Board On: 17 August 2026 ___________________________________________________________________ Report by: Director of Finance and Resources ___________________________________________________________________ Heading: Audit Scotland: Local Government Budgets 2026/27 ___________________________________________________________________ 1. Summary 1.1 Audit Scotland published its report Local Government Budgets 2026/27 in June 2026; this is the third such annual report summarising the key issues from their analysis of budgets agreed by Scotland’s 32 councils for 2026/27. This paper provides an overview of that report. ___________________________________________________________________ 2. Recommendations 2.1 It is recommended that members of the Audit, Risk and Scrutiny Board: • Note the contents of this report; • Note that this report will also be provided to the IJB Audit, Risk and Scrutiny Committee for their meeting on 14 September 2026. _________________________________________________________ 3. Background 3.1 This is the third annual Audit Scotland briefing on Local Government Budgets, which provide an analysis of council budgets across Scotland, as well as how councils are addressing the challenges faced in achieving a balanced budget and longer-term financial sustainability. Item 6 Page 115 of 120
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PUBLIC Their latest briefing, looking at budgets for 2026/27, also covers the pressures arising from social care demand, and the importance of meaningful consultation with communities as councils consider savings options. 4. Key Findings of the Local Government Budgets 2026/27 Briefing Scottish Government funding to councils 4.1 The Audit Scotland briefing notes a slight increase in real terms funding for Scottish councils in 2026/27 and that the overall settlement for the year is likely to change through the autumn and spring budget revisions, as it has in previous years. Total revenue funding in real terms for the sector rose from £14,686m in 2025/26 to £15,687m this year, whilst total capital funding fell from £783m to £669m. 4.2 The report notes that a number of previously ring-fenced grants have been baselined into the General Revenue Grant (GRG) in recent years, in line with the principles of the Verity House Agreement. The report also states that an increase in non-domestic rates (NDR) has driven the increase. However, the auditors also note that GRG must still be used for a number of existing commitments (such as the allocation for teacher pay) and so are limited in their flexibility. 4.3 Audit Scotland report that the Scottish Spending Review, published alongside the draft 2026/27 Scottish Budget, shows a reduction in revenue funding for local government in 2027/28 and 2028/29, with authors concluding that councils will need to look for additional savings to remain financially sustainable in the face of cost pressures and continued rising demand for services. Capital funding is also set to reduce further. The Spending Review deals with overall spend and does not indicate what future settlements would be for each council. Council budgets 4.4 Almost 60% of council funding comes from the GRG, with most of the remainder coming from Council Tax or non-domestic rates. In 2026/27, almost 1% of funding will be through use of remaining reserves. 4.5 In their report, Audit Scotland note that the allocation of funds to Integration Joint Boards accounts for around 24% of all local government revenue spending in 2026/27. They refer to earlier reports on “the critical financial pressures facing IJB”; the combined savings Page 116 of 120
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PUBLIC necessary in 2026/27 total £179m, of which £103m is within social care services. The report notes that the total reserves held by IJBs is now less than the combined budget gap. Additional uplifts from partner organisations (councils and health boards) can only provide short-term stability. The report further notes that Perth and Kinross IJB have approved a Financial Recovery Plan and that North Ayrshire Council has moved to a ‘critical only’ threshold for adult social care support as a means of managing financial pressures. 4.6 The Audit Scotland briefing provides a chart showing the scale of budget gaps as a percentage of General Fund Revenue, with only one council (South Lanarkshire) not facing a deficit. Of the remainder, Renfrewshire Council has the second lowest forecast budget gap for 2027/28 as a percentage of the revenue budget; the estimated gap of £5m equates to less than 1% of total revenue. At the other end of the scale, East Dunbartonshire has a potential gap of £23.1m, over 6% of its revenue budget. The cumulative budget gap over the next three years, up to the end of 2028/29 for Scottish local authorities is projected to reach almost £1bn. 4.7 More than one-third of funding to address the budget gaps will come from increases to Council Tax, and a further 27% from recurring savings. Almost 20% will come from use of reserves. In considering the measures to address budget gaps, the auditors stress that non- recurring measures, such as leaving posts vacant or delaying expenditure, do not support long-term sustainability and they believe councils must prioritise recurring measures in order to deliver lasting savings. The report states that the ongoing use of reserves to fund investment or address financial pressures is not sustainable. 4.8 The report notes that the savings measures cumulatively are worth almost £180m, the majority of which are recurring savings. Savings continue to be weighted towards corporate services, environmental services, economic development and culture and leisure in order to protect statutory services like education and social work. 4.9 All 32 councils increased Council Tax in 2026/27 with percentage increases ranging from 4% to 10%. All councils also increased their fees and charges for those services which are chargeable. Seventeen councils also introduced new fees and charges, though three reduced the number of services they charge for. The report states that around 6.7% of council revenue funding is raised from these fees and charges. Page 117 of 120
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PUBLIC 4.10 Capital expenditure continues to be largely funded by borrowing, and this is also the case for spending from the Housing Revenue Account. 4.11 The report includes a useful diagram setting out some of the factors considered by councils when projecting their future revenue budget gaps, including future pay settlements, expected inflation, and expected levels of demand for services. Consulting with Communities 4.12 The Accounts Commission briefing highlights that as councils continue to make difficult decisions, it is more important than ever that local communities are involved in the decisions that impact their services. 4.13 The briefing notes that 27 councils consulted with residents on their 2026/27 budgets. Most outlined the financial pressures they were facing and sought views on priorities, and/or on possible savings options. Most engagement was conducted online though there were also examples of in-person engagement through community meetings, roadshows and workshops. Renfrewshire Council conducted its Resident Research programme in 2025 and findings were reported to the Leadership Board and are also available on the Council’s website. 4.14 Auditors consider that councils should use a range of methods in their engagement and consultation activity to ensure wider participation and the inclusion of those groups who are less-heard or under-represented. ___________________________________________________________________ Implications of the Report 1. Financial – none, though the report references national trends in relation to local government finance 2. HR & Organisational Development - none 3. Community/Council Planning – none 4. Legal - none 5. Property/Assets – none 6. Information Technology – none Page 118 of 120
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PUBLIC 7. Equality & Human Rights - the recommendations within this report have not been assessed in relation to their impact on equalities and human rights as the report concerns a national briefing on local government finance and is for noting only. 8. Health & Safety – none 9. Procurement – none 10. Risk – none 11. Privacy Impact – none 12. Climate Risk –not applicable 13. Children’s Rights –not applicable. 14. COSLA Policy Position –not applicable. _______________________________________________________ List of Background Papers None ___________________________________________________________________ Page 119 of 120
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