Unaudited Annual Governance Statement 2024 - 2025 combined
Renfrewshire Council · 19 May 2025
Back to Audit, Risk and Scrutiny Board — 19 May 2025 and its agenda
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___________________________________________________________________ To: Audit, Risk and Scrutiny Board On: 19 May 2025 ___________________________________________________________________ Report by: Director of Finance and Resources ___________________________________________________________________ Heading: Unaudited Annual Governance Statement 2024 - 2025 ___________________________________________________________________ 1. 1.1 1.2 Summary The Local Authority Accounting Regulations require that an Annual Governance Statement is prepared and included in the Annual Accounts for the council. The Annual Governance Statement should be prepared in accordance with the CIPFA / Solace guidance “Delivering good governance in Local Government”. The Annual Governance Statement for 2024-25 is attached and has been prepared in accordance with the relevant regulation and guidance taking account of the Internal Audit Annual Report and Director’s evaluation of the operation of the governance arrangements within each service area. 1.3 The Governance Statement is subject to statutory audit by the Council’s External Auditors as part of their review of the annual accounts. ___________________________________________________________________ 2. Recommendations 2.1 Members are invited to note the Annual Governance Statement which will be included in the Unaudited Accounts for 2024/25. ___________________________________________________________________
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1. Financial - None 2. HR & Organisational Development - None 3. Community Planning – The application of sound governance arrangements supports the Council to deliver on its key objectives and priorities. 4. Legal - subject to approval by Council, the Accounts will be released for audit by the statutory deadline of 30 June 2025. 5. Property/Assets - None 6. Information Technology - None 7. Equality & Human Rights - None 8. Health & Safety – None 9. Procurement - None 10. Risk – Specific risks identified from the Chief Auditor’s Annual Report and the assessments of service Directors are disclosed in the statement. 11. Privacy Impact – None 12. COSLA Implications – None 13. Climate Risk – None 14. Children’s Rights - None Implications of the Report ________________________________________________________________ Author: Karen Campbell, Interim Chief Auditor
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1 Annual Governance Statement Scope of responsibility Renfrewshire Council is responsible for ensuring that its business is conducted in accordance with the law and proper standards, and that public money is safeguarded, properly accounted for, and used economically, efficiently and effectively. The Council also has a statutory duty to make arrangements to secure best value under the Local Government in Scotland Act 2003. In discharging this overall responsibility, the Council’s members and the corporate management team are responsible for putting in place proper arrangements for its affairs and facilitating the effective exercise of its functions, which includes arrangements for the management of risk. The Council has approved and adopted a Local Code of Corporate Governance, which is consistent with the principles of the Chartered Institute of Public Finance and Accountancy (CIPFA) and the Society of Local Authority Chief Executives (SOLACE) framework, Delivering Good Governance in Local Government. A copy of the Local Code is available on our website Local Code of Corporate Governance - Renfrewshire Website. This statement explains how Renfrewshire Council has complied with the Local Code and also meets the Code of Practice on Local Authority Accounting in the UK, which details the requirements for an annual Governance Statement. The purpose of the governance framework The governance framework comprises the systems and processes, and culture and values, by which the Council is directed and controlled. It is the mechanism through which the Council accounts to, engages with and leads the community and it enables the Council to monitor the achievement of its strategic objectives set out in the Council plan. The system of internal control is a significant part of that framework and is designed to manage risk to a reasonable level. Internal control cannot eliminate all risk of failure to achieve policies, aims and objectives and can therefore only provide reasonable and not absolute assurance of effectiveness. The system of internal control is based on an ongoing process designed to identify and prioritise the risks to the achievement of the Council’s policies aims and objectives, to evaluate the likelihood of those risks being realised and their impact if realised, and to manage them efficiently, effectively and economically. The governance framework The overarching strategic priorities and vision of the Council are set out in the Council Plan 2022-2027, which was refreshed in 2024 to make sure our priorities were clear and focused and to reflect how quickly the context was changing. The Council Plan is aligned to the Renfrewshire Community Plan 2017- 2027 and sets out 5 strategic outcomes that the organisation will work to achieve over a 5-year period with specific priorities relating to tackling inequality, promoting economic and cultural regeneration, attainment and sustainability. These strategic outcomes are underpinned by a cross-cutting theme of improving outcomes for children and families. Renfrewshire’s Community Plan (which also acts as Renfrewshire’s Local Outcome Improvement Plan as required by the Community Empowerment (Scotland) Act 2015) details how community planning partners will work together to achieve the key priorities identified. A mid- term review of the Community Plan was also undertaken in 2022 in tandem with the development of the new Council Plan, which identified three key areas of focus which would be progressed by partners. The main features of our governance arrangements are described in the Local Code but are summarised below: 1. The key outcomes the Council is committed to delivering with its partners, are set out in the Community Plan; 2. The Council operates within an established governance framework which incorporates a
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2 scheme of delegated functions, financial regulations, standing orders relating to contracts and procedural standing orders. These elements of the framework are kept under regular review by the Council; 3. The Council facilitates policy and decision making through a policy board structure; 4. Services can demonstrate how their own activities link to the Council’s vision and priorities through their service improvement plans. Performance management and monitoring of service delivery is reported through policy boards regularly including six monthly updates to the Leadership Board on progress against the implementation of the Council Plan alongside six-monthly updates to policy boards on the service improvement plans. Operational reports are also provided to relevant policy boards by different services; 5. With regard to Performance Monitoring, the Council Plan scorecard is considered alongside other performance information each quarter by the Corporate Management Team. In addition, an in-depth look at performance in one service particular area of interest is undertaken at regular intervals. Performance scrutiny sessions between the Chief Executive and Directorate teams are undertaken, supported by a Peer Director model; 6. The Council has developed a performance management framework and uses the Pentana ict system to co-ordinate and host all performance information. A performance management guide has been refreshed and shared with relevant Council officers to guide practice; 7. A Performance Board is being established which will be chaired by the Director of Environment, Housing and Infrastructure and will drive improvements in performance corporately and across Council services; 8. An annual report on the Local Government Benchmarking Framework, which includes data for over 100 indicators for all 32 local authorities, is provided to the Audit, Risk and Scrutiny Board each year; This will increase in frequency in relation to the recently revised Accounts Commission’s Statutory Performance Direction; 9. The Council makes a range of performance information available on its website, including the publication of its public performance report " How are we doing?", in line with statutory requirements; 10. The Council has adopted a code of conduct for its employees. Elected members adhere to the nationally prescribed Code of Conduct for Members. In addition, the Council has in place a protocol for Relationships between Political Groups, Elected Members and Officers; 11. In 2024/25 Willis Towers Watson undertook an independent review of the Council’s risk management arrangements and concluded that “Renfrewshire Council has a well-established approach to risk management with many positive features, especially in terms of strong governance and a positive cultural attitude towards risk management at a corporate level.” The Council’s approach to risk management is set out in the combined risk management policy and strategy, Risk Matters, and is well embedded. Risks are reported 6 monthly to the Audit, Risk and Scrutiny Board and a Risk Management Annual Report is also provided to Board in respect of corporate risk management arrangements. Online and in-person risk management courses are available to all staff. In 2023/24 the council launched an innovative approach for business-as-usual risks (BaURAM © Renfrewshire Council). Now in year two of implementation, Heads of Service have continued to engage well with the model. All 12 modules within the model showed an improved position in assurance levels when compared with year one. Directors are required to confirm their assurance levels for their service areas and the Heads of Service returns within BaURAM provide Directors with a tangible evidence base to support their assurance. To complete the loop in terms of organisational learning and continuous improvement, each module in BaURAM has its own identified subject matter experts (SME) and the SMEs use responses within the modules to inform any corporate improvements that can be taken forward; 12. The Director of Finance and Resources is the Council’s Senior Information Risk Owner and information risk is monitored through the Information Management and Governance Group and its sub-groups, including the Information Security Group. The Managing Solicitor (DPO) is the statutory Data Protection Officer; 13. Comprehensive arrangements are in place to ensure members and officers are supported by appropriate training and development; 14. Registers of interests for elected members and senior officers are maintained and published on the Council’s website;
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3 15. The Council complies with the CIPFA Code of Practice on Managing the Risk of Fraud and Corruption and the Council’s arrangements for fraud prevention, detection and investigation are managed through the corporate counter fraud service. The Council’s Counter Fraud Policy was updated during 2024/25; 16. The Council’s approach to ‘whistleblowing’ is outlined in the whistleblowing policy; 17. Cyber-attacks are growing in both frequency and sophistication. While no system or internal control can offer absolute protection, the Council has implemented a comprehensive, multi- layered set of cyber security controls. These controls are subject to annual testing to ensure alignment with current government standards and best practices. The Council adheres to recognised industry and public sector cyber security standards, including those set by the Public Sector Network (PSN), the National Cyber Security Centre (NCSC), the Scottish Government Public Sector Cyber Resilience Framework, and the Payment Card Industry Data Security Standards (PCI DSS). The O365 security and compliance toolset provides a wide range of protection against cyber-attacks including identity theft and phishing. The Council holds a current Certificate of Compliance for PSN standards. ICT network and digital services are continuously monitored for threats, with ongoing vulnerability assessments conducted every 2 weeks in partnership with our external cyber security provider. All activity is overseen by the Security & Compliance Team, led by a Security & Compliance Manager (Cyber) holding both CISSP and CISM certifications. Security events and alerts are monitored 24/7 by our cyber security partner, who are authorised to take immediate preventative action when necessary to protect systems and data; 18. Clear and independent governance arrangements are in place with One Ren and the Renfrewshire Health and Social Care Partnership with oversight from the Head of Policy and Partnerships and the Head of Corporate Governance respectively and the Council’s Leadership Board; 19. Seven Local Partnerships are in operation and have identified local priorities. Decision making including that relating to relevant grants is delegated to each Local Partnership through a Lead Officer appointed by the Council, through the Chief Executive. This governance framework has been in place at Renfrewshire Council for the year ended 31 March 2025. The system of internal financial control The system of internal financial control is based on a framework of regular management information, financial regulations, administrative procedures (including segregation of duties), management and supervision, and a system of delegation and accountability. Development and maintenance of the system is undertaken by managers within the Council. The system includes: 1. Guidance on financial management supported by comprehensive financial regulations and codes; 2. Comprehensive budgeting systems, and detailed guidance for budget holders; 3. Regular reviews of periodic and annual financial reports which indicate financial performance against forecasts; 4. Setting targets to measure financial and other performance; 5. Clearly defined capital expenditure guidelines; 6. As appropriate, formal project management principles; 7. The Chief Finance Officer is the Director of Finance and Resources who complies with the CIPFA Statement on the Role of The CFO in Public Services. The role and responsibilities of the Audit Committee and the Chief Auditor The role of the audit committee is under the remit of the Audit, Risk and Scrutiny Board which is chaired by an independent elected member; its role includes: 1. to approve the internal audit charter and annual internal audit plans; 2. to review internal and external audit reports and the main issues arising, including those relating to the annual accounts and seek assurance that action has been taken and make recommendations to the Council where appropriate; 3. to receive and consider the Chief Auditor’s annual report, summarising internal audit activity
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4 and the level of assurance this provides over the arrangements for internal control, risk management and governance within the Council; 4. to monitor the performance of internal audit; 5. to consider the annual review of the Local Code of Corporate Governance. The internal audit service operated in accordance with Public Sector Internal Audit Standards during 2024/25 and reports to the Audit, Risk and Scrutiny Board. Internal audit undertakes an annual programme of work, approved by the Board, based on a strategic risk assessment. The Council’s Chief Auditor provides an independent opinion on the adequacy and effectiveness of the governance framework, risk management and internal control. The Council conforms to the requirements of the CIPFA Statement on the Role of the Head of Internal Audit (2019). Members and officers of the Council are committed to the concept of sound governance and the effective delivery of Council services. The Audit, Risk and Scrutiny Committee self-assessed against the CIPFA guidance, Audit Committees: Practical Guidance for Local Authorities and Police. The Committee is compliant in all material respects, with some minor improvements required to improve clarity of roles. An action plan was prepared and these improvements have now been completed. A further annual self-assessment is planned to reflect on the Board’s operations and facilitate continuous improvement. The Council’s Chief Auditor has responsibility to review independently and report to the Audit, Risk and Scrutiny Board annually, to provide assurance on the adequacy and effectiveness of the Local Code and the extent of compliance with it. The Audit, Risk and Scrutiny Board performs a scrutiny role in relation to the application of the Local Code of Corporate Governance and regularly monitors the performance of the Council’s internal audit service. Internal Audit reporting arrangements include communication of finalised audit engagements, monitoring the progress of agreed management actions and communication of any unacceptable risk identified to the Board. Review of effectiveness and continuous improvement Renfrewshire Council has responsibility for conducting, at least annually, a review of the effectiveness of its governance framework including the system of internal control. The review of effectiveness of the framework is informed by the work of the Corporate Management Team who have responsibility for the development and maintenance of the governance environment, the Chief Auditor’s annual report, and reports from the external auditors and other review agencies and inspectorates. The effectiveness of the governance framework and how the organisation manages its risks is reviewed annually by the Corporate Management Team, including the use of the business as usual risk assurance model, which is an annually updated self-assessment tool covering 12 key areas of governance, internal control and risk as follows: 1. Asset Management 2. Complaints, Comments and Claims 3. Financial Control and Governance 4. Health and Safety, and managing adverse events 5. Information Handling 6. Organisational Resilience 7. Partnership Management 8. People, Wellbeing and Development 9. Procurement and Contract Management 10. Programme Management 11. Service Performance 12. Community and Public Safety This self-assessment indicated the governance framework is being complied with in all material respects. The 2024/25 outturn compares favourably with 2023/24, with all modules showing an improved position. In addition, the review of the effectiveness of the governance arrangements and the systems of internal control within the group entities places reliance upon the individual bodies’ management assurances in
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5 relation to the soundness of their systems of internal control. The Council’s approach to continuous improvement has several strands and is closely aligned to our Council value of “we value learning”. Our Council Plan and Service Improvement Planning processes drive much of this and allow for elected member scrutiny of improvement activity. Services also undertake improvement work linked to their core duties and to statutory requirements. Registered services in education, housing, social work and social care regularly undertake self-assessment activity as part of their regulatory framework and inspection process. Services within Environment, Housing and Infrastructure maintain their ISO 9001 accreditation as one means of demonstrating quality. The Council has embedded self-assessment as a core element of its approach to improvement. A full corporate self- assessment was undertaken in 2023, which was based on the PSIF/EFQM model widely used across the public sector. In 2024/25 this was supplemented by a specific self-assessment exercise on organisational culture, through our new Cultural Assurance Model. Developed in partnership with the Improvement Service, this is the first model of this type in Scotland for local government and will used in conjunction with Employee Survey and Employee forum outputs to strengthen organisational culture. Improvements identified through the self-assessment process have been used to inform the development of a Corporate Improvement Plan. The Plan also includes specific actions identified by our external auditors through the Annual Audit Report and will also include any specific improvement actions flowing from the Council’s Best Value report, with the findings due to be published by the Accounts Commission in June 2025. The first iteration of the Corporate Improvement Plan was reported to the Leadership Board in February 2025. A new Strategic Learning Estate Strategy was developed in 2024/25 and its implementation will span across several years. To assist in the governance of this programme a new Learning Estate Strategy and Delivery Board has been established with clear Terms of Reference to manage and control the delivery of the learning estate programme effectively and ensure all formal governance requirements within the Council are observed. The Council continues to recognise the need to exercise strong financial management arrangements to manage the financial pressures common to all local authorities and has robust financial control and financial planning processes in place. The CIPFA Financial Management (FM) Code was first adopted by the Council in June 2021, and the resulting action plan contained 59 improvement actions. There are currently 16 outstanding actions with target dates up to December 2026. Work to refresh the initial engagement will be undertaken by the end of 2025/26 to ensure that improvement work continues to be focused, relevant and effective. The Council continues to manage a number of very significant challenges and is operating within a context of new and emerging challenges which require the Council to respond very flexibly to the changing needs of local businesses, communities and citizens. These factors include: 1. Ongoing economic uncertainty and volatility, which has significantly increased costs and impacted supply chains utilized by the Council and its partners. The linked cost of living crisis has also required the Council to respond in new ways with partners to meet the needs of those most vulnerable across Renfrewshire through our Fairer Renfrewshire Programme. 2. Inflationary cost pressures, including those linked to pay, continue to significantly impact the Council’s financial position. The Council continues to progress its long-term change and transformation programme which will drive a range of service improvements and financial savings across the organisation over the next three years. 3. New and developing demand pressures continue to impact the Council, including in relation to issues such as migration and asylum, in relation to support for Ukrainian Displaced Persons, Unaccompanied Asylum-Seeking Children and Young People and more recently the widening out of the asylum dispersal programme and Afghan Resettlement programmes. 4. The Council continues to mitigate some of the impacts on our communities from the pandemic, including those relating to increasing living costs and by supporting routes to
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6 employment to try and boost our working age population. Improving outcomes for children and families underpins all that we wish to achieve as a Council. As an organisation, the Council has continued to adopt new ways of working, building on the strong approach developed during the pandemic in areas such as digital access for customers, and embracing hybrid working. Much of the business-as-usual work has fully resumed, including: 5. The work on social renewal is now part of the wider Fairer Renfrewshire programme, which is overseen by the Fairer Renfrewshire sub-committee of the Leadership Board. 6. The current Right for Renfrewshire transformation programme is now reaching its natural end but there is a requirement for the Council to continue to maintain a focus on progressing the delivery of further change, transformation and improvement to address the ongoing financial challenge that is expected to persist over the medium term. Therefore, the next phase of the long-term programme will continue to have a similar focus on development of the organisation, which will be critical for the Council to deliver further financial savings, but it will be coupled with a strategically wider outward focused perspective that considers Renfrewshire’s geography and its communities. A report summarising progress to date and outlining the next phase of transformation through the Reshaping Renfrewshire programme, was approved by the Leadership Board in February 2025. 7. A new 5-year digital strategy has been developed using customer insights, which focuses on corporate transformation to ensure the Council and its services continue to develop for the future needs of its customers in the most appropriate and efficient manner. The organisation has been recognised for its best practice in terms of its activities to reduce digital exclusion in a recent national report by Audit Scotland and is working collaboratively at pace to progress significant programmes of digital transformation, including in relation to Artificial Intelligence utilisation. Audit Scotland have introduced a new approach to auditing Best Value in local government which commenced in 2023 as part of the next 5-year Best Value Audit programme. This approach involves thematic areas of focus each year which will be considered for all local authorities within the same snapshot in time rather than the previous rolling programme of deep dive audits which inspect each local authority across a five-year programme. This is a significant shift in approach and has involved thematic reviews of leadership in 2023 and workforce innovation in 2024. In 2025, the Accounts Commission have identified a focus on transformation, and officers have provided information to our external auditors to assist with this process. Following the findings of the independent review into the circumstances of the errors in the planning and delivery of school provision in the Dargavel area and the related Account Commission s102 Investigation Report, a combined action plan was drawn up, detailing the Council’s response. The progress of this action plan was regularly reported to the Audit, Risk and Scrutiny Board until all the actions were completed in November 2024. The Accounts Commission notified the Council that further updates in relation to the s102 report would be incorporated within wider best value audit activity planned for Renfrewshire Council, which would be accelerated to early 2025. This work has been ongoing in recent months in conjunction within our external auditors and it is anticipated that a report relating to local best value activity will be presented to the Accounts Commission in May 2025. The Council’s best value report was drafted by Audit Scotland in recent months, utilising published information drawn from reports by the Council’s external auditors Azets. The report summarises improvements identified within these reports, which as highlighted above, are embedded and are being progressed through the Council’s overarching Corporate Improvement Plan. This includes the best value thematic reviews which the Accounts Commission requires external auditors to progress each year, reviewing the Council through a specific lens. In the last few years this has covered themes such as Leadership, Workforce Innovation, whilst this year’s theme of Transformation has not yet been formally audited and reported. The report will be considered by the Accounts Commission on 15 May, with findings subsequently being published. The Best Value report is positive and notes
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7 “Renfrewshire Council remains committed to the principles of Best Value and has made good progress on previous improvement actions identified in best value reports.” “In a recent follow-up report the auditor reported they are satisfied that the council has demonstrated evidence of a positive corporate culture and continues to take a range of actions aimed at supporting further development of openness and transparency” The Council undertook a comprehensive review of its governance arrangements through a member led cross party working group, the recommendations arising were reported to and approved by the Council on 29 February 2024 and have now all been actioned. The Action plan from the separate self-assessment against the CIPFA guidance for effective Audit Committees which was undertaken with the members of the Audit, Risk and Scrutiny Board has now been completed. A further annual self-assessment has been planned to reflect on the Board’s operations and facilitate continuous improvement. Following the successful roll out of the bespoke Leadership Development Programme to Chief Officers, this has been extended to 3rd tier managers over 2 cohorts. This includes a governance module. The programme for cohorts 2 and 3 has now been completed and an evaluation has been undertaken, which will inform plans for future programmes. The external auditors, Azets, provided an unqualified and unmodified audit opinion on the 2023/24 annual accounts. Regular reviews of the Council’s governance arrangements are undertaken by internal audit. Three specific area were identified in the 2023/24 governance statement as impacting on the overall internal control, risk management and governance arrangements. These were: 1. Disaster recovery –. The review identified that improvements were required, including formal identification of critical systems and formalising the procurement guidance to ensure that services procured meet the required disaster recovery arrangement. All the recommended actions have now been implemented. 2. Health and Safety – An external health check, which was commissioned, has just been completed and management are progressing the recommendations. 3. Purchasing processes (corporate credit cards) - Compliance against the corporate procedures required to be improved upon. All the recommendations have now been implemented. The programme of work undertaken by internal audit in 2024/2025 identified 3 occasions where a limited assurance level was provided in relation to the internal control, risk management and governance objectives for the specific areas of each audit review which is an improvement on last year. All were specific to individual service areas and although these areas require to be addressed there is no significant impact on the Council’s overall system of internal control and action plans are in place to address the risks identified. Internal audit undertakes an annual exercise to ensure that recommendations arising from internal audit engagements have been implemented by service management and the results are reported to the Audit, Risk and Scrutiny Board. This work highlighted that 76% of recommendations were implemented by the due date. 21% had passed their original due date and revised implementation dates have now been set and 4% were superseded. Of the 19 recommendations followed up that were deemed to be critical, 13 have been fully implemented, 1 has been superseded, 1 has been partially implemented, and 4 have not yet been implemented. Revised implementation dates have been agreed for each of these recommendations. It is our view that the Council has in place a sound framework for governance, risk management and internal control and that appropriate mechanisms are in place to identify any areas of weakness. This is corroborated by an Annual Report incorporating the Annual Assurance Statement prepared by the Council’s Interim Chief Auditor stating that subject to management addressing the critical and important
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8 recommendations made and the limited assurance report findings, it is considered that reasonable assurance can be placed upon the adequacy and effectiveness of the Council’s internal control, risk management and governance arrangements. Action Plan Following consideration of the review of adequacy and effectiveness the following action plan has been agreed to ensure continual improvement of the Council’s governance:- Agreed action Responsible person Date Implement recommendations from Best Value Reports, including the follow up report on the council’s approach to community engagement and culture change Chief Executive & Director of Finance and Resources 31 October 2025 Implement the new Statutory Performance Information Direction in line with statutory timescales Head of Policy and Partnerships 31 December 2025 Address the improvement action arising from the independent review of the Council’s Risk Management Arrangements Director of Finance and Resources 31 December 2025 The agreed actions will be subject to review to identify the progress being made in implementing these actions. Update on Previous Action Plans 2023/24 Action Plan Agreed action Progress Update Responsible person Date Implement improvement plan arising from the Corporate Self- Assessment Exercise. The vast majority of actions have been completed or are nearing completion and represent a significant programme of work across the range of Best Value themes. The Improvement Plan will be regularly updated and we last reported progress to Leadership Board in February 2025 Head of Policy and Partnerships July 2025 The recommendations arising from the review of the corporate health and safety internal audit report, will be considered and an action plan developed for implementation. In addition to the Internal Audit Report, an external health check on Health & Safety management and systems was undertaken. The independent review made a number of improvement recommendations which will be actioned during 2025. Director of Finance and Resources December 2025 2022/23 Action Plan
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9 Agreed action Progress Update Responsible person Date All service level business continuity plans are to be updated to record all the ICT risks referred to in the council’s business continuity plan template for all service areas. All service areas have updated their business continuity plan templates. An external quality assurance review has now completed and any improvement actions from this review will be implemented. Service Directors December 2025 A review of the current manual payment process is under review with key stakeholders from the Corporate Procurement Unit and the Finance Business Partners, this will enable and introduce an exception policy to support the No Purchase Order No Payment. Once the review is conducted the exception policy will be implemented and the No Purchase Order No Payment approach will commence, this is anticipated to take up to 12 Months. The Council’s No PO No Pay Policy was approved by the Finance, Resources and Customer Services Policy Board in November 2024. While early adoption is encouraged across services, the policy will be formally implemented upon launch of the new P2P Module within Business World ERP, currently targeted for September 2025 Strategic Lead (P2P) September 2025 Assurance Subject to the above, and on the basis of the assurances provided, we consider the governance and internal control environment operating during 2024/25 provides reasonable and objective assurance that any significant risks impacting on the achievement of our principal objectives will be identified and actions taken to avoid or mitigate their impact. Systems are in place to continually review and improve the governance and internal control environment and action plans are in place to address identified areas for improvement.
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