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Agenda Document Pack - Clyde Valley Learning and Development Joint Committee - 09/06/2025

South Lanarkshire Council · 9 June 2025
Back to Clyde Valley Learning and Development Joint Committee — 9 June 2025 and its agenda

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Page 1

Council Offices
South Lanarkshire Council
Almada Street
Hamilton 
ML3 0AA 
Friday, 30 May 2025 
Dear Councillor 
Clyde Valley Learning and Development Joint Committee 
The Members listed below are requested to attend a meeting of the above Joint Committee
to be held as follows:- 
Date:  Monday, 09 June 2025
Time:  14:00
Venue: By Microsoft Teams, 
The business to be considered at the meeting is listed overleaf. 
Yours sincerely 
Jackie Taylor
Clerk to the Joint Committee 
Members  
Council Member Substitute
East Renfrewshire Andrew Anderson  
Glasgow City Anne McTaggart  
Inverclyde Francesca Brennan (Vice Convener) Jim Clocherty
North Lanarkshire Michael McBride  
South Lanarkshire Gavin Keatt (Convener) Susan Kerr 
Copies to substitute members for information only
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BUSINESS 
1 Declaration of Interests 
2 Minutes of Previous Meeting
Minutes of the meeting of the Clyde Valley Learning and Development Joint
Committee held on 10 February 2025 submitted for approval as a correct
record.  (Copy attached) 
3 - 6 
Item(s) for Monitoring 
3 Revenue Budget Monitoring 2025/2026 - Clyde Valley Learning and
Development Joint Committee
Report dated 16 May 2025 by the Treasurer to the Clyde Valley Learning
and Development Joint Committee. (Copy attached) 
7 - 10 
Item(s) for Decision 
4 Annual Governance Statement 2024/2025
Report dated 16 May 2025 by the Treasurer to the Clyde Valley Learning
and Development Joint Committee. (Copy attached) 
11 - 16 
Item(s) for Noting 
5 Clyde Valley Learning and Development Joint Committee - Annual
Audit Plan 2024/2025
Annual Audit Plan dated March 2025 by Audit Scotland, External
Auditor.  (Copy attached) 
17 - 32 
6 Unaudited Annual Accounts 2024/2025
Report dated 16 May 2025 by the Treasurer to the Clyde Valley Learning
and Development Joint Committee. (Copy attached) 
33 - 60 
7 Changes in Membership of the Joint Committee
Report dated 7 May 2025 by the Clerk of the Clyde Valley Learning and
Development Joint Committee. (Copy attached) 
61 - 62 
Urgent Business 
8 Urgent Business
Any other items of business which the Chair decides are urgent. 
For further information, please contact:-
Clerk Name: Stuart McLeod
Clerk Telephone: 07385 370 117
Clerk Email: stuart.mcleod@southlanarkshire.gov.uk 
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CLYDE VALLEY LEARNING AND DEVELOPMENT JOINT COMMITTEE 
Minutes of meeting held via Microsoft Teams on 10 February 2025 
Convener:
Councillor Lynsey Hamilton, South Lanarkshire Council 
Councillors Present:
East Renfrewshire Council:  Andrew Anderson
Inverclyde Council:   Francesca Brennan (Vice Convener)
North Lanarkshire Council: Michael McBride 
Councillor’s Apology:
Glasgow City Council:   Anne McTaggart 
Attending:
Clerk’s Office
Stuart McLeod, Administration Officer, South Lanarkshire Council
Treasurer’s Office
Lorraine O’Hagan, Head of Finance (Strategy); Blair Riddoch, Trainee Accountant, South
Lanarkshire Council 
Clyde Valley Learning and Development Project
Gerry Farrell, Project Manager 
Project Steering Group
Tracy Ferguson (Chair), South Lanarkshire Council
Pauline McCafferty, North Lanarkshire Council 
Also Attending:
Audit Scotland
Katrina Lyall, Trainee Auditor; Pauline Murray, Senior Audit Manager 
1 Declaration of Interests 
No interests were declared. 
2 Minutes of Previous Meeting 
The minutes of the meeting of the Clyde Valley Learning and Development Joint Committee
held on 9 September 2024 were submitted for approval as a correct record. 
The Joint Committee decided: that the minutes be approved as a correct record. 
3 Revenue Budget Monitoring 2024/2025 – Clyde Valley Learning and Development
Joint Committee 
A report dated 17 January 2025 by the Treasurer to the Clyde Valley Learning and Development
Joint Committee was submitted:-
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 providing a forecast for the year to 31 March 2025
 providing actual expenditure at 30 December 2024 
As at 30 December 2024, there was a projected breakeven position against the budget, as
detailed in Appendix A to the report. 
The Joint Committee decided: that the projected breakeven position on the Clyde Valley
Learning and Development Joint Committee revenue
budget, as detailed in Appendix A of the report, be noted. 
[Reference:  Minutes of 9 September 2024 (Paragraph 3)] 
4 Membership and Funding for the Clyde Valley Learning and Development Project
for 2025/2026 
A report dated 28 January 2025 by the Project Manager was submitted providing an update on
the membership and funding position for the Clyde Valley Learning and Development Project for
the financial year 2025/2026. 
At its meeting on 11 June 2018, the Joint Committee had approved a proposal to restructure the
membership of the Project by creating 3 categories of membership which would be open to all
full member and associate member councils. 
Each member council would be required to pay a tariff based on its category of membership and
a sliding scale linked to the number of persons it employed.  Details of the membership
categories and associated tariffs were provided in the report. 
It had also been agreed that, as a minimum, 5 full member councils and a level of funding of
£59,000 per annum would be required to maintain the viability of the Project. 
At the time of writing the report, 5 full member and 9 current participating member councils had
confirmed their intention to continue their membership of the Project in 2025/2026.  Perth and
Kinross Council had since confirmed that it would not remain a participating member in
2025/2026. 
There remained a commitment from member councils to sustain the work of the Project and to
continue to realise the benefits of participation.  On the basis that the Project was deemed to be
viable based on confirmed income and balances to be carried forward, it was proposed that the
membership categories and existing level of membership fees be retained.  It was further
proposed that the current minimum level of funding remain at the previously agreed level. 
On the basis of the updated confirmed membership for 2025/2026, there would be a total
income of £71,000 from membership fees, with £61,460 to be set aside for support and audit
costs and the remaining £9,540 to be made available for use by the Project.  Details of 2
projects that would be allocated a portion of this funding were provided in the report.  Any
unspent element of the funding would be transferred to the balance sheet for use in future years. 
The Project Manager responded to a member’s questions in relation to the financial implications
of Perth and Kinross Council’s decision to withdraw from the Project and why Articulate had
been chosen as the provider of e-learning content authoring products to member councils.
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The Joint Committee decided: 
(1) that it be noted that the model of membership and funding for the Project remained viable; 
(2) that the previously agreed categories and level of membership fees, as detailed in the
report, be retained for 2025/2026; 
(3) that the minimum level of funding to allow the continuation of the Project for 2025/2026
remain at the previously agreed level of £59,000; 
(4) that it be noted that 5 full member councils, the minimum number required in terms of the
Minute of Agreement for the Clyde Valley Learning and Development Project, had
confirmed their continued participation in the Project; and 
(5) that it be noted that the confirmed funding of £71,000 exceeded the agreed minimum level
of funding by £12,000. 
[Reference:  Minutes of 12 February 2024 (Paragraph 4)] 
5 Update on the 2024/2025 Audit of Clyde Valley Learning and Development Joint
Committee 
The Joint Committee considered the update on the 2024/2025 audit of the Clyde Valley
Learning and Development Joint Committee, dated 31 January 2025, submitted by the Joint
Committee’s external auditors, Audit Scotland.  The audit strategy update provided details on
progress and provided information in relation to the following key audit matters:- 
 risks
 audit fee
 audit timetable
 independence and objectivity 
The Senior Audit Manager advised that the Joint Committee date shown at Exhibit 1 of the
update should be 8 September 2025. 
The Joint Committee decided: that the update be noted. 
6 Clyde Valley Learning and Development Project – Progress and Outputs from the
e-Learning Group 
A report dated 15 January 2025 by the Project Manager of the Clyde Valley Learning and
Development Group was submitted providing a summary and overview of key activities and
outcomes achieved by the e-Learning Group over the previous year. 
Details of the following were provided in the report:- 
 presentations delivered to the e-Learning Group on:-
 Chat GPT (artificial intelligence tool)
 learning management system (LMS) platforms (Learning Pool and Moodle)
 planned improvements to the current LMS platform (Tessello)
 improvements to content authoring software (Articulate and Vyond)
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 progress made by the following short-life sub-groups:-
 Mandatory Training (including producing a new document “Mandatory Training – a
Guide for Local Authorities” which was attached as an appendix to the report)
 Hard to Reach Groups and Digital Exclusion (including producing a paper that
provided practical suggestions for extending the reach of member councils’ online
learning offerings by overcoming identified barriers and the production of a
supplementary digital resource “Barriers to participation in online training”) 
The resources produced by the short-life sub-groups were now being used as tools to tackle
significant and complex issues common to all member councils. 
The Project Manager responded to members’ questions regarding safeguards to ensure
employees were not able to scroll through mandatory online training courses. 
The Joint Committee decided: 
(1) that it be noted that the e-Learning Group continued to improve the delivery of online
learning for member councils; 
(2) that it be noted that Group members from 5 different councils and 2 external organisations
had delivered a programme of skills development and best practice sharing which had
contributed to capacity building in the field of e-Learning development; and 
(3) that it be noted that the e-Learning Group had produced 2 practical working documents
and a digital resource to support and improve the delivery of mandatory training and
reduce the impact of digital exclusion and was now engaged in implementing those
resources across the member councils. 
[Reference:  Minutes of 12 February 2024 (Paragraph 7)] 
Councillor McBride left the meeting during this item of business 
7 Urgent Business 
There were no items of urgent business. 
Convener’s Closing Remarks
The Convener advised that this would be the last meeting that Gerry Farrell, Project Manager,
would be attending prior to his forthcoming retirement.  The Convener, on behalf of the members of
the Joint Committee, thanked Gerry for his valuable contribution, assistance and advice to the Joint
Committee over the years, and wished him well on his retirement.  Mr Farrell responded in suitable
terms. 
The Convener further advised that this would be her last meeting prior to her forthcoming family
leave. 
Members wished Mr Farrell well in his retirement and also wished Councillor Hamilton well in
anticipation of the arrival of her baby. 
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Report
Agenda Item 
Report to: Clyde Valley Learning and Development Joint
Committee
Date: 9 June 2025
Report by: Treasurer to Clyde Valley Learning and Development
Joint Committee  
Subject: Revenue Budget Monitoring 2025/2026 - Clyde Valley
Learning and Development Joint Committee 
1. Purpose of Report
1.1. The purpose of the report is to:-
[purpose]
 provide information on the forecast expenditure for the year and the actual
expenditure for the period 1 April 2025 to 16 May 2025 for Clyde Valley Learning
and Development Joint Committee
[1purpose]
2. Recommendation(s)
2.1. The Joint Committee is asked to approve the following recommendation(s):-
[]
(1) that the 2025/2026 Member Contributions and resultant income and
expenditure budgets for the year be noted; and
(2) that the breakeven position on the Clyde Valley Learning and Development
Joint Committee revenue budget, as detailed in Appendix A of the report, be
noted.  
[1recs]
3. Background
3.1. The running costs for the Clyde Valley Learning and Development Joint Committee
are funded by contributions from the Member Councils.  At the February 2025
meeting of the Joint Committee there was an update on the membership and funding
for the Clyde Valley Learning and Development Project for 2025/2026.  At the time of
writing the report, 14 Councils had confirmed their membership position for
2025/2026, however, Perth and Kinross Council had not provided a response, taking
the total Member Contributions to £0.071 million. 
3.2. It was confirmed at the meeting that Perth and Kinross Council would not renew their
membership, meaning that the total Member Contributions amount to £0.071 million
from 14 Councils.  This is £0.004 million less than 2024/2025. 
3.3. These Member Contributions form the basis for the expenditure budget for
2025/2026 (£0.071 million).  This funds the Management Fee to South Lanarkshire
Council (£0.059 million), project work (£0.010 million), and the External Audit fee
(£0.002 million). 
3.4. In addition, an estimate of training expenditure (£0.025 million), and the recharge of
this to Councils (£0.025 million) has also been added to the budget, giving a total
expenditure and income budget of £0.096 million. 
3
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3.5. The report details the financial position for the Clyde Valley Learning and
Development Joint Committee in Appendix A. 
4. Employee Implications
4.1. None 
5. Financial Implications
5.1. The financial position as at 16 May 2025 is shown in Appendix 1.  The forecast for
the year is a breakeven position against the budget.   
5.2. At that date, expenditure of £0.013m has been incurred, and member contributions
of £0.033m have been received.   
6. Climate Change, Sustainability and Environmental Implications
6.1. There are no implications for climate change, sustainability or the environment in
terms of the information contained in this report. 
7. Other Implications
7.1. The main risk associated with the Clyde Valley Learning and Development Joint
Committee Revenue Budget is that there is an overspend.  The risk has been
assessed as low given the detailed budget management applied within the Joint
Committee.  The risk is managed through four weekly Budget Monitoring when any
variance is analysed.  In addition, the probable outturn exercise will ensure early
warning for corrective action to be taken where appropriate. 
8. Integrated Impact Assessment and Consultation Arrangements
8.1. This report does not introduce a new policy, function or strategy or recommend a
change to an existing policy, function or strategy and therefore no impact
assessment is required. 
8.2. There is also no requirement to undertake any consultation in terms of the
information contained in the report. 
Lorraine O’Hagan
Treasurer 
16 May 2025 
Previous References
 None 
List of Background Papers
 Financial ledger and budget monitoring results to 16 May 2025 
Contact for Further Information
If you would like to inspect the background papers or want further information, please
contact:-
Graham Booth, Finance Manager (Strategy)
Ext:  2699  (Tel:  01698 452699)
E-mail: graham.booth@southlanarkshire.gov.uk
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Appendix A 
CLYDE VALLEY LEARNING AND DEVELOPMENT JOINT COMMITTEE 
Revenue Budget Monitoring Report 
Period Ended 16 May 2025 (No.2) 
Annual
Budget 
Projected
Outturn 
Projected
Outturn
Variance 
Over/
Under %
Variance 
YTD
Actual 
£000 £000 £000  £000
Budget Category      
Employee Costs 0 0 0 - n/a 0
Property Costs 0 0 0 - n/a 0
Supplies & Services 10 10 0 - 0.0% 0
Transport & Plant 0 0 0 - n/a 0
Administration Costs 84 84 0 - 0.0% 13
Payments to Other Bodies 2 2 0 - 0.0% 0
Payments to Contractors 0 0 0 - n/a 0
Transfer Payments 0 0 0 - n/a 0
Financing Charges 0 0 0 - n/a 0       
Total Controllable Exp. 96 96 0
-
0.0% 13
Total Controllable Inc. (96) (96) 0
-
0.0% (33)
Net Controllable Exp. 0 0 0
-
0.0% (20)         
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Report
Agenda Item 
Report to: Clyde Valley Learning and Development Joint
Committee
Date: 9 June 2025
Report by: Treasurer to Clyde Valley Learning and Development
Joint Committee  
Subject: Annual Governance Statement 2024/2025 
1. Purpose of Report
1.1. The purpose of the report is to:-
[purpose]
 provide an overview of the Annual Governance Statement for inclusion in the
2024/2025 Clyde Valley Learning and Development Joint Committee Annual
Accounts 
[1purpose]
2. Recommendation(s)
2.1. The Joint Committee is asked to approve the following recommendation(s):-
[]
(1) that the Annual Governance Statement, attached at Appendix 1, be approved
for inclusion in the Clyde Valley Learning and Development Joint Committee
2024/2025 Annual Accounts.
[1recs] The a
3. Background
3.1. Each year the Clyde Valley Learning and Development Joint Committee undertakes
a review of the governance arrangements that are required to support Clyde Valley
Learning and Development Joint Committee’s preparation of the Annual Governance
Statement which is included in the Clyde Valley Learning and Development’s Annual
Accounts. 
3.2. The annual review for 2024/2025 considered guidance detailed within the Delivering
Good Governance in Local Government Framework. 
4. Annual Governance Statement for 2024/2025
4.1. The Annual Governance Statement for 2024/2025 is attached at Appendix 1. 
4.2. The system of internal financial control is based on a framework of regular
management information, financial regulations, administrative procedures (including
segregation of duties), management supervision, and a system of delegation and
accountability.  These arrangements follow the systems of financial management in
place within the lead authority, South Lanarkshire Council.  
4
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4.3. The Clyde Valley Learning and Development Joint Committee shares financial
management systems with South Lanarkshire Council (the lead authority) and is
subject to the relevant controls in place which are reviewed by Internal/External Audit
through a programme of audit work.  The overall audit opinion for the year is
informed by the assurances obtained from any system audits carried out by the
Council’s Internal Audit section on these shared systems.   
4.4.  Although Internal Audit do not carry out specific audit work on Clyde Valley Learning
and Development Joint Committee, the sharing of systems means that the
assurances obtained in the Internal Audit Manager’s annual assurance report to
South Lanarkshire Council can be applied to those of Clyde Valley Learning and
Development Joint Committee.  This assurance will form part of the paper presented
by the Council’s Internal Audit Manager to the Risk and Audit Scrutiny Committee
later in June 2025. 
4.5. For 2024/2025, the Treasurer’s opinion is that reasonable assurance can be placed
on the adequacy and effectiveness of the Committee’s framework of governance,
risk management and control arrangements. 
5.  Employee Implications
5.1. None. 
6. Financial Implications
6.1. There are no financial implications directly associated with this report. 
7. Climate Change, Sustainability and Environmental Implications
7.1. There are no implications for climate change, sustainability or the environment in
terms of the information contained in this report. 
8. Other Implications
8.1. The statement will be subject to review by Audit Scotland as part of their audit of
Clyde Valley Learning and Development Joint Committee’s Annual Accounts. 
9. Integrated Impact Assessment and Consultation Arrangements
9.1. This report does not introduce a new policy, function or strategy or recommend a
change to an existing policy, function or strategy and therefore no impact
assessment is required. 
9.2. There is also no requirement to undertake any consultation in terms of the
information contained in the report. 
Lorraine O’Hagan
Treasurer 
16 May 2025 
Previous References
 None 
List of Background Papers
 Clyde Valley Learning and Development Joint Committee Annual Accounts Annual
Governance Statement and Annual Accounts 2024/2025 
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Contact for Further Information
If you would like to inspect the background papers or want further information, please
contact:
Graham Booth, Finance Manager (Strategy)
Ext:  2699  (Tel:  01698 452699)
Email:  graham.booth@southlanarkshire.gov.uk
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Appendix 1 
Annual Governance Statement 
The Joint Committee is responsible for establishing effective governance arrangements for
its activities to ensure the effective operation of its functions. This includes ensuring proper
systems are in place for managing risk and maintaining internal controls. 
While the Joint Committee’s governance arrangements have not been consolidated in a
formal Code of Corporate Governance, the Annual Governance Statement has been
prepared within the context of the Joint Committee’s governance framework and meets
legislative requirements to include the Annual Governance Statement within the Annual
Accounts.   
Scope of Responsibility 
In delivering its aims and objectives, the Joint Committee is accountable for ensuring that
its operations are conducted in compliance with the law and established standards, while
safeguarding public funds, ensuring proper accountability, and using resources
economically, efficiently, and effectively. Additionally, the Joint Committee is legally
obligated to make arrangements to secure best value as outlined in the Local Government
in Scotland Act 2003. To fulfil this duty, the Elected Members and senior officers of the Joint
Committee are responsible for implementing appropriate arrangements for its operations
and enabling the effective execution of its functions, including arrangements for the
management of risk. 
Governance Framework 
The Joint Committee maintains an internal control system aimed at managing risk to an
acceptable level. However, internal controls cannot completely eliminate the risk of failing to
meet policies, goals, and objectives, so they can only offer reasonable assurance, not
absolute assurance of effectiveness. The internal control system is part of a continuous
process designed to identify and prioritise risks that could affect the achievement of the
Joint Committee’s policies, goals, and objectives, assess the likelihood of these risks
occurring, and evaluate their potential impact if they do. 
The main features of our governance arrangements are:- 
• All Full Member Councils continue to be represented on the Joint Committee.
• The scheme of delegation, terms of reference, financial regulations and stakeholder
roles and responsibilities defined in 2007/2008 remain in place and have been reviewed
for relevance and to determine if they are still appropriate.  The standing orders were
most recently updated and approved in 2023. 
• Meetings of the Joint Committee are held three times a year chaired by the Convener of
the Joint Committee.  For 2024/2025, this was Councillor Lynsey Hamilton (South
Lanarkshire). 
• Scheme of Delegation allows for Clyde Valley Project Steering Group to manage, direct
and prioritise the work programme.
• The previous Minute of Agreement approved by each of the participating Councils,
reflecting the changes in membership and fee structure for 2019/2020 onwards still
stands.
• Effective risk management arrangements are embedded within the Member Councils.
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The system of internal controls is based on a framework of regular management
information, financial regulations, administrative procedures, management and supervision
and a system of delegation and accountability.   
These arrangements follow the systems of financial management in place within the lead
authority, South Lanarkshire Council and are subject to the relevant controls in place which
are reviewed by the Internal/External Audit through a programme of audit work.  The overall
audit opinion for the Joint Committee is informed by the assurances obtained from systems
audits carried out by Internal Audit on the Council’s shared systems.   
The system includes: 
• Centralised invoicing and re-charging administered through South Lanarkshire Council.
• Financial Management arrangements through South Lanarkshire Council’s Oracle
Fusion system supported by Financial Regulations.
• Risks are identified and managed by the Project Manager on an ongoing basis.
• Preparation of financial reports that compare actual expenditure and income against
budgets.
• Employees adhere to the range of policies including the Counter Fraud, Bribery and
Corruption Policy Statement and Strategy, Fraud Response Plan, Whistleblowing for
Third Parties and Confidential Reporting procedures operated by South Lanarkshire
Council.  These continue to be updated to reflect best practice and support a culture of
ethical behaviour amongst employees and Councillors. 
Statement on the Role of the Chief Financial Officer 
CIPFA published the statement on the role of the Chief Financial Officer in 2010 and under
the Code, the Joint Committee is required to state whether it complies with the statement,
and if not, to explain how their governance arrangements deliver the same impact. 
The Joint Committee’s financial management arrangements comply with the principles set
out in CIPFA’s statement on the Role of the Chief Financial Officer. 
Financial Resilience 
A key goal of the CIPFA FM Code is to improve the financial resilience of organisations by
embedding enhanced standards of financial management.  This includes a statement on
the adequacy of reserves.  In February 2024, the 2024/2025 Membership and Funding
paper was presented to the Joint Committee and although the paper did not include a
formal statement on the adequacy of reserves, it did  evaluate the adequacy of funding for
the upcoming year (2025/2026) and concluded that the current and next year’s funding
would be sufficient to support the Project as a going concern, with reserves available to
assist with other Project work. This assessment was made despite the withdrawal of Perth
and Kinross Council (a participating member) from the Joint Committee for 2025/2026. 
Continuous Improvement 
As the work of the Clyde Valley Learning and Development Joint Committee develops, I am
aware of our governance duties and will continue my commitment to transparency and
openness in our governance arrangements.  No issues have been identified during
2024/2025 and I will continue to review these as appropriate during 2025/2026. 
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Assurance 
The system of internal control can provide only reasonable and not absolute assurance that
assets are safeguarded, that transactions are properly recorded, and that material errors or
irregularities are either prevented or would be detected within a timely period. 
It is my view that in the eighteenth year of the Clyde Valley Learning and Development Joint
Committee (financial year 2024/2025), reasonable assurance can be placed on the
adequacy and effectiveness of the Committee’s framework of governance, risk
management and control arrangements. 
Lorraine O’Hagan
Treasurer - Clyde Valley Learning and Development Joint Committee 
Councillor Lynsey Hamilton
Convener - Clyde Valley Learning and Development Joint Committee 
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Clyde Valley Learning
& Development Joint
Committee
Annual Audit Plan 2024/25 
Prepared for Clyde Valley Learning and Development Joint Committee
March 2025
5
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Clyde Valley Learning & Development Joint Committee Annual Audit Plan | 2 
Contents 
Introduction 3
Audit scope and responsibilities 4
Audit of the annual accounts 6
Wider scope and Best Value 10
Reporting arrangements, timetable and audit fee 11
Other matters 14 
Accessibility
You can find out more and read this report using assistive technology on
our website www.audit.scot/accessibility.
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Introduction | 3 
Introduction 
Purpose of the Annual Audit Plan
1.  The purpose of this Annual Audit Plan is to provide an overview of the
planned scope and timing of the 2024/25 audit of Clyde Valley Learning
and Development Joint Committee’s annual accounts. It outlines the audit
work planned to meet the audit requirements set out in auditing standards
and the Code of Audit Practice, including supplementary guidance. 
Appointed auditor and independence
2.  Pauline Murray, of Audit Scotland, has been appointed by the Accounts
Commission as external auditor of Clyde Valley Learning and
Development Joint Committee (the Joint Committee) for the period from
2022/23 until 2026/27. The 2024/25 financial year is therefore the third of
the five-year audit appointment. 
3.  Pauline Murray and the audit team are independent of the Joint
Committee in accordance with relevant ethical requirements, including the
Financial Reporting Council’s Ethical Standard. This standard imposes
stringent rules to ensure the independence and objectivity of auditors.
Audit Scotland has robust arrangements in place to ensure compliance
with ethical standards. The arrangements are overseen by the Executive
Director of Innovation and Quality, who serves as Audit Scotland’s
Ethics Partner.
4.  The Ethical Standard requires auditors to communicate any
relationships that may affect the independence and objectivity of the audit
team. There are no such relationships pertaining to the audit of the Joint
Committee to communicate.
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Audit scope and responsibilities | 4 
Audit scope and responsibilities 
Scope of the audit 
5.  The audit is performed in accordance with the Code of Audit Practice,
including supplementary guidance, International Standards on Auditing
(UK), and relevant legislation. These set out the requirements for the
scope of the audit which includes: 
• An audit of the financial statements and an opinion on whether they
give a true and fair view and are free from material misstatement.
• An opinion on statutory other information published with the
financial statements in the annual accounts, the Management
Commentary, and the Annual Governance Statement, and an
opinion on the audited part of the Remuneration Report. 
• Concluding on the financial sustainability of the Joint Committee
and a review of the Annual Governance Statement. 
• Reporting on the Joint Committee’s arrangements for securing Best
Value.
• Provision of an Annual Audit Report setting out significant matters
identified from the audit of the annual accounts and the wider scope
areas specified in the Code of Audit Practice.
Responsibilities 
6.  The Code of Audit Practice sets out the respective responsibilities of the
Joint Committee and the auditor. A summary of the key responsibilities is
outlined below. 
Auditor’s responsibilities
7.  The responsibilities of auditors in the public sector are established in
the Local Government (Scotland) Act 1973. These include providing an
independent opinion on the financial statements and other information
reported within the annual accounts, and concluding on the Joint
Committee’s arrangements in place for the wider scope areas. 
Clyde Valley Learning and Development Joint Committee
responsibilities
8.  The Joint Committee has primary responsibility for ensuring proper
financial stewardship of public funds, compliance with relevant legislation
and establishing effective arrangements for governance, propriety and
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Audit scope and responsibilities | 5 
regularity that enables it to successfully deliver its objectives. The features
of proper financial stewardship include: 
• Establishing arrangements to ensure the proper conduct of its
affairs. 
• Preparation of annual accounts, comprising financial statements
and other information that gives a true and fair view. 
• Establishing arrangements for the prevention and detection of
fraud, error and irregularities, and bribery and corruption. 
• Implementing arrangements to ensure its financial position is
soundly based. 
• Making arrangements to secure Best Value. 
• Establishing an internal audit function.
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Audit of the annual accounts | 6 
Audit of the annual accounts 
Introduction
9.  The audit of the annual accounts is driven by materiality and the risks of
material misstatement in the financial statements, with greater attention
being given to the significant risks of material misstatement. This chapter
outlines materiality, the significant risks of material misstatement that have
been identified, and the impact these have on the planned audit
procedures. 
Materiality
10.  The concept of materiality is applied by auditors in planning and
performing an audit, and in evaluating the effect of any uncorrected
misstatements on the financial statements or other information reported in
the annual accounts. 
11.  Broadly, the concept of materiality is to determine whether matters
identified during the audit could reasonably be expected to influence the
decisions of users of the financial statements. Auditors set a monetary
threshold when determining materiality, although some issues may be
considered material by their nature. Therefore, materiality is ultimately a
matter of the auditor’s professional judgement.
12.  The materiality levels determined for the audit of the Joint Committee
are outlined in Exhibit 1.
Exhibit 1
2024/25 Materiality levels for Clyde Valley Learning and Development Joint Committee 
Materiality Audited body 
Materiality – based on an assessment of the needs of users of the
financial statements and the nature of the Joint Committee’s operations,
the benchmark used to determine materiality is gross expenditure based
on the audited 2023/24 financial statements. Materiality has been set at
2% of the benchmark.
£1,600
Performance materiality – this acts as a trigger point. If the aggregate
of misstatements identified during the audit exceeds performance
materiality, this could indicate that further audit procedures are required.
Using professional judgement, performance materiality has been set at
75% of planning materiality.
£1,200 
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Audit of the annual accounts | 7 
Materiality Audited body 
Reporting threshold – all misstatements greater than the reporting
threshold will be reported. 
£80
Source: Audit Scotland
Significant risks of material misstatement to the financial
statements
13.  The risk assessment process draws on the audit team’s cumulative
knowledge of the Joint Committee, including the nature of its operations
and its significant transaction streams, the system of internal control,
governance arrangements and processes, and developments that could
impact on its financial reporting. 
14.  Based on the risk assessment process, one significant risk of material
misstatement to the financial statements has been identified, which is
presumed to be a significant risk in any audit and is summarised in Exhibit
2, page 8. A significant risk of material misstatement is a risk that has the
greatest impact on the planned audit approach, and the planned audit
procedures in response to the risk are outlined in Exhibit 2. 
15.  The risk assessment process is an iterative and dynamic process. The
assessment of risks set out in this Annual Audit Plan and Exhibit 2 may
change as more information and evidence is obtained over the course of
the audit. Where such changes occur, these will be reported to the Joint
Committee and those charged with governance, where relevant. 
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Audit of the annual accounts | 8 
Exhibit 2
Significant risks of material misstatement to the financial statements 
Risk of material misstatement  Planned audit response
Fraud caused by management
override of controls 
Per ISA (UK) 240, this is a presumed
risk that applies to all entities due to the
recognition that management is in a
unique position to perpetrate fraud
because of management’s ability to
override controls that otherwise appear
to be operating effectively.
The audit team will:
• Evaluate the design and implementation of
controls over journal entry processing.
• Make inquiries of individuals involved in the
financial reporting process about inappropriate
or unusual activity relating to the processing of
journal entries.
• Test journals entries, focusing on those that are
assessed as higher risk, such as those affecting
revenue and expenditure recognition around the
year-end. 
• Evaluate significant transactions outside the
normal course of business.
• Assess the adequacy of controls in place for
identifying and disclosing related party
relationships and transactions in the financial
statements. 
Source: Audit Scotland
Key audit matters 
16.  The Code of Audit Practice requires public sector auditors to
communicate key audit matters. Key audit matters are those matters, that
in the auditor’s professional judgement, are of most significance to the
audit of the financial statements and require most attention when
performing the audit. 
17.  In determining key audit matters, auditors consider:
• Areas of higher or significant risk of material misstatement. 
• Areas where significant judgement is required, including accounting
estimates that are subject to a high degree of estimation
uncertainty. 
• Significant events or transactions that occurred during the year.
18.  The matters determined to be key audit matters will be communicated
in the Annual Audit Report. Exhibit 2 outlines the significant risks of
material misstatement to the financial statements that have been
24

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Audit of the annual accounts | 9 
identified, including those that have greatest impact on the planned audit
procedures and require most attention when performing the audit. 
25

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Wider scope and Best Value | 10 
Wider scope and Best Value 
Introduction
19.  Reflecting the fact that public money is involved, the Code of Audit
Practice requires that public audit is planned and undertaken from a wider
perspective than in the private sector. The wider scope audit set out by the
Code of Audit Practice broadens the audit of the annual accounts to
include consideration of additional aspects or risks in four wider scope
areas. 
20.  Due to the nature and size of the Joint Committee and its limited
financial activity, it is considered a less complex body for the wider scope
audit. Therefore, the wider scope audit does not consider all four wider
scope areas and is instead limited to concluding on the financial
sustainability of the Joint Committee. 
21.  Financial sustainability means looking forward over the medium and
longer term in planning the services to be delivered and how they will be
delivered effectively. This is assessed by considering the Joint
Committee’s medium- to longer-term planning for service delivery. The
financial sustainability of the Joint Committee will be reported in the
Annual Audit Report. 
Best Value 
22.  Under the Code of Audit Practice, the duty on auditors to consider the
arrangements an audited body has in place to secure Best Value applies
to audited bodies that fall within section 106 of the Local Government
(Scotland) Act 1973, which the Joint Committee does.
23.  Consideration of the arrangements the Joint Committee has in place to
secure Best Value will be carried out alongside the wider scope audit, and
a conclusion on the arrangements the Joint Committee has in place will be
reported in the Annual Audit Report. 
Significant wider scope and Best Value risks
24.  No significant risks in the wider scope areas or Best Value were
identified from the risk assessment process.
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Reporting arrangements, timetable and audit fee | 11 
Reporting arrangements,
timetable and audit fee 
Audit outputs
25.  The outputs from the 2024/25 audit include: 
• This Annual Audit Plan.
• An Independent Auditor’s Report to the Joint Committee and the
Accounts Commission setting out opinions on the annual accounts. 
• An Annual Audit Report to the Joint Committee and the Accounts
Commission setting out significant matters identified from the audit
of the annual accounts, conclusions from the wider scope and Best
Value audit, and recommendations, where required. 
26.  The matters to be reported in the outputs will be discussed with the
Joint Committee for factual accuracy before they are issued. All outputs
from the audit will be published on Audit Scotland’s website, apart from the
Independent Auditor’s Report, which is included in the audited annual
accounts. 
27.  Target dates for the audit outputs are set by the Accounts
Commission. In setting the target dates for the audit outputs, consideration
is given to the target date for approving the annual accounts, which is 30
September 2025 for local government bodies. 
28.  The Independent Auditor’s Report and Annual Audit Report are
planned to be issued by the target date of 30 September 2025.
Audit timetable
29.  Achieving the timetable for production of the annual accounts,
supported by complete and accurate working papers, is critical to delivery
of the audit to agreed target dates. Exhibit 3 includes a timetable for the
audit, which has been agreed with management. Agreed target dates will
be kept under review as the audit progresses, and any changes required,
and their potential impact, will be discussed with the Joint Committee and
reported to those charged with governance, where required. 
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Reporting arrangements, timetable and audit fee | 12 
Exhibit 3
2024/25 audit timetable 
Audit activity
Joint
Committee
target date
Audit team
target date
Relevant
committee date
Issue of Annual Audit Plan  31 March 2025 9 June 2025
Annual accounts:   
• Consideration of unaudited
annual accounts by those
charged with governance
9 June 2025  9 June 2025
• Submission of unaudited
annual accounts and all
working papers to audit team
9 June 2025  
• Latest date for audit clearance
meeting
28 August 2025 28 August 2025 
• Issue of draft Letter of
Representation, proposed
Independent Auditor’s Report,
and proposed Annual Audit
Report 
29 August 2025 8 September
2025
• Agreement of audited and
unsigned annual accounts
29 August 2025 29 August 2025 
• Approval by those charged
with governance and signing
of audited annual accounts 
8 September
2025 
8 September
2025
• Signing of Independent
Auditor’s Report and issue of
Annual Audit Report 
9 September
2025 
Source: Audit Scotland
Audit fee
30.  The Joint Committee’s audit fee is determined in line with Audit
Scotland’s fee setting arrangements. The confirmed audit fee for the
2024/25 audit is set out in Exhibit 4.
31.  In setting the audit fee, it is assumed that the Joint Committee has
effective governance arrangements in place and the complete annual
accounts will be provided for audit in line with the agreed timetable. The
audit fee assumes there will be no significant changes to the planned
scope of the audit. Where the audit cannot proceed as planned, for
28

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Reporting arrangements, timetable and audit fee | 13 
example, due to incomplete or inadequate working papers, the audit fee
may need to be increased.
Exhibit 4
Audit fee (including VAT) 
Fee component1 Fee (£)
External auditor remuneration 15,270
Pooled costs, such as travel and subsistence costs 380
Sectoral cap adjustment (13,190)
Total 2024/25 fee 2,460
Source: Audit Scotland 
1  Information on the components that make up the total fee can be found
in Audit Scotland’s Audit management and quality guidance. 
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Other matters | 14 
Other matters 
Internal audit
32.  The Joint Committee is responsible for establishing an internal audit
function as part of an effective system of internal control. As part of the
audit, the audit team will obtain an understanding of internal audit,
including its nature, responsibilities, and activities. 
33.  While internal audit and external audit have differing roles and
responsibilities, external auditors may seek to rely on the work of internal
audit where it is considered appropriate. A review of internal audit’s
2024/25 audit plan was carried out to identify if there were any areas
where the audit team could rely on its work. The audit team concluded it
will not rely on internal audit’s work. However, the audit team will review
internal audit's reports and assess if there is any impact on the audit.
Audit quality 
34.  Audit Scotland is committed to the consistent delivery of high-quality
audit. Audit quality requires ongoing attention and improvement to keep
pace with external and internal changes. Details of the arrangements in
place for the delivery of high-quality audits is available from the Audit
Scotland website.
35.  The International Standards on Quality Management (ISQM)
applicable to Audit Scotland for 2024/25 audits are:
• ISQM (UK) 1, which deals with an audit organisation’s
responsibilities to design, implement, and operate a system of
quality management (SoQM) for audits. Audit Scotland’s SoQM
consists of a variety of components, such as: governance
arrangements and culture to support audit quality, compliance with
ethical requirements, ensuring Audit Scotland is dedicated to high-
quality audit through engagement performance and resourcing
arrangements, and ensuring there are robust quality monitoring
arrangements in place. Audit Scotland carries out an annual
evaluation of its SoQM and has concluded it complies with this
standard. 
• ISQM (UK) 2, which sets out arrangements for conducting
engagement quality reviews, which are performed by senior
management not involved in an audit, to review significant
judgements and conclusions reached by the audit team, and the
appropriateness of proposed audit opinions on high-risk audits. 
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Other matters | 15 
36.  To monitor quality at an individual audit level, Audit Scotland carries
out internal quality reviews on a sample of audits. Additionally, the Institute
of Chartered Accountants of England and Wales (ICAEW) carries out
independent quality reviews on a sample of audits.
37.  Actions to address deficiencies identified by internal and external
quality reviews are included in a rolling Quality Improvement Action Plan,
which is used to support continuous improvement. Progress with
implementing planned actions is monitored on a regular basis by Audit
Scotland’s Quality and Ethics Committee.
38.  Audit Scotland may periodically seek the views of the Joint Committee
on the quality of audit services provided. The audit team would also
welcome feedback at any time.
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Clyde Valley Learning &
Development Joint Committee
Annual Audit Plan 2024/25 
Audit Scotland, 4th Floor, 102 West Port, Edinburgh EH3 9DN
Phone: 0131 625 1500 Email: info@audit.scot
www.audit.scot 
AS.5.0
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Report
Agenda Item 
Report to: Clyde Valley Learning and Development Joint
Committee
Date: 9 June 2025
Report by: Treasurer to Clyde Valley Learning and Development
Joint Committee  
Subject: Unaudited Annual Accounts 2024/2025 
1. Purpose of Report
1.1. The purpose of the report is to:-
[purpose]
♦ advise of the Clyde Valley Learning and Development Joint Committee final
accounts position as at 31 March 2025
[1purpose]
2. Recommendation(s)
2.1. The Joint Committee is asked to approve the following recommendation(s):-
♦ [recs]
(1) that the unaudited Annual Accounts for 2024/2025 (Appendix 1) be noted; and
(2) that it be noted that the Annual Accounts will be submitted to the external
auditor by 30 June 2025.
o [1recs]
3. Background
3.1. The unaudited Annual Accounts (Appendix 1) show the Income and Expenditure
Account and Balance Sheet to 31 March 2025 for the Clyde Valley Learning and
Development Joint Committee.  These Accounts will be passed to Audit Scotland for
external audit. 
4. Employee Implications
4.1. None 
5. Financial Implications
5.1. The Accounts show that the Joint Committee’s total revenue expenditure amounted
to £0.084 million in 2024/2025 and had income of £0.099 million.  This resulted in a
£0.015 million surplus. 
5.2. The £0.015 million surplus will be transferred to reserves for use in future years. 
This takes the reserves balance as at the end of 2024/2025 to £0.064 million.    
6
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6. Climate Change, Sustainability and Environmental Implications
6.1. There are no implications for climate change, sustainability or the environment in
terms of the information contained in this report. 
7. Other Implications
7.1. The main risk associated with the Clyde Valley Learning and Development Joint
Committee Revenue Budget is failure to manage the budget resulting in expenditure
exceeding available funding.  The risk has been assessed as low given the detailed
budget management applied within the Joint Committee.  The risk is managed
through four weekly Budget Monitoring when any variance is analysed.  In addition,
the probable outturn exercise ensured early warning for corrective action to be taken
where appropriate. 
8. Integrated Impact Assessment and Consultation Arrangements
8.1. This report does not introduce a new policy, function or strategy or recommend a
change to an existing policy, function, or strategy and therefore no impact
assessment is required. 
8.2. There is also no requirement to undertake any consultation in terms of the
information contained in the report. 
Jackie Taylor
Treasurer to Clyde Valley Learning and Development Joint Committee 
16 May 2025 
Previous References
 None 
List of Background Papers
 Clyde Valley Learning and Development Joint Committee Annual Accounts 2024/2025 
Contact for Further Information
If you would like to inspect the background papers or want further information, please
contact:-
Lorraine O’Hagan, Treasurer
Ext:  5637  (Tel:  01698 455637)
E-mail:  Lorraine.OHagan@southlanarkshire.gov.uk 
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1 
CLYDE VALLEY LEARNING AND DEVELOPMENT
JOINT COMMITTEE 
ANNUAL ACCOUNTS
2024/2025 
6
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2 
CLYDE VALLEY LEARNING AND DEVELOPMENT
JOINT COMMITTEE 
ANNUAL ACCOUNTS 2024/2025 
CONTENTS 
3 Introduction by the Convener of Clyde Valley Learning and
Development Joint Committee 
4-9 Management Commentary 
10-12 Annual Governance Statement 
13 Movement in Reserves Statement 
14 Comprehensive Income and Expenditure Statement  
15 Balance Sheet 
16 Cash Flow Statement 
17-19 Notes to the Financial Statements 
20-21 Statement of Accounting Policies 
22 Statement of Responsibilities for the Annual Accounts 
23 Audit Arrangements 
24 Glossary of Terms
25 Clyde Valley Learning and Development Joint Committee
Members
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3 
Introduction by the Convener of Clyde Valley Learning and Development Joint
Committee 
In last year’s Annual Report, it was noted that the Clyde Valley Learning and Development
Group (CVLDG) was originally envisaged to last for a maximum of five years, yet 2024-25 saw
the completion of the Project’s eighteenth year in existence.  It is a tribute to everyone involved
that this has been sustained through the continued support of our Member Councils,
particularly those individuals who have contributed to the Project’s success since the
beginning. 
Reflecting on the broad range of activities undertaken by the Group during the year it is once
again evident that commitment to the Project’s aim, objectives and ethos remains very strong
across all aspects of work. 
As ever, the CVLDG’s programme Promoting Positive Behaviour (PPB) continues to go from
strength to strength, and it is clear that the ongoing review of the programme demonstrates
that nothing stands still.  Maintaining the robust governance of this programme will continue
to provide the solid platform required to sustain the programme in future years. 
The Joint Committee were particularly supportive of the work being undertaken by the e-
Learning Group, in seeking ways to engage better with staff who, for a variety of reasons are
hard to reach or digitally excluded when it comes to accessing online learning.  As this model
of delivery becomes increasingly more used, it is essential that this gap is closed, and it is to
the e-Learning Group’s credit that this is at the forefront of the CVLDG’s priorities. 
Once again, the enthusiastic attendance and participation in online Clyde Valley working
groups and meetings by officers from all member councils demonstrates the value placed on
the Project in sharing best practice. 
This year also saw a number of staff changes and retirals from key positions within the
CVLDG. Whilst presenting a challenge to maintaining continuity and sustaining project
activities, I am confident that the robust nature of the existing structures and networks
established over many years will provide the security needed to continue to deliver positive
outcomes for many more years. 
To all the elected members on the Clyde Valley Learning and Development Joint Committee,
I would like to extend my thanks and appreciation for your continued support.  Similarly, I
would like to recognise the hard work and commitment of the officers who consistently deliver
the Project’s outputs and benefits year after year. 
Councillor Lynsey Hamilton
Convener
Clyde Valley Learning and Development Joint Committee 
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4 
Management Commentary 2024/2025 
Introduction 
The Management Commentary of the Clyde Valley Learning and Development Joint
Committee provides details of the environment in which the Joint Committee operates and
on the Joint Committee’s performance, both operationally and financially. 
The following commentary relates to the 2024/2025 financial year. 
Objectives 
The overall objective of the project remains to establish and deliver multiple shared
approaches to training, learning and development between the Clyde Valley Councils (South
Lanarkshire, North Lanarkshire, Glasgow City, East Renfrewshire, and Inverclyde Councils)
which will result in: 
 Greater efficiency due to shared working rather than a Council-by-Council 
approach,
 Reduced duplication of effort,
 The identification, development and sharing of best practice,
 Setting, achieving and maintaining the highest standards of service delivery,
 Modernising service delivery by improving practice and making best use of information
technology,
 A consistent approach to training, learning and development, 
 Ensuring equality of opportunity for all Clyde Valley employees in accessing appropriate
learning and development, and
 Developing centres of excellence from which to deliver models suitable for replication 
nationally. 
Financial Statements 
The purpose of the financial statements is to demonstrate stewardship of the public monies
which fund the work of the Committee. 
The financial statements have been prepared in accordance with the CIPFA/LASAAC Code
of Practice on Local Authority Accounting in the United Kingdom 2024-2025, supported by
International Financial Reporting Standards (IFRS) which ensures a set of statements is
produced, each statement with a single clear objective. 
The cumulative underspend at the end of the year will be held by the Committee for
utilisation in future years.  These monies are reflected as a General Fund Reserve on the
Balance Sheet.   
Performance Review 
The Clyde Valley Councils continue to monitor the benefits and outcomes they achieve
through their involvement in the project on an ongoing basis.  As the project’s stability is
maintained and the achievements are considered each year, the collaborative approach to
learning and development continues to demonstrate added value to the Member Councils. 
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5 
In the financial year 2024/2025, benefits have been realised through making cost savings as
well as developing and implementing best practice in the following areas: 
 Ongoing contracts achieved through joint procurement,
 E-Learning development, improvements and content sharing,
 Individual Councils demonstrating new skills and techniques and sharing these with the
wider Clyde Valley Group,
 Producing a professional publication to support a common approach to managing man-
datory training for all councils,
 Delivering a paper which analyses the barriers to access training and learning opportu-
nities for digitally excluded and hard-to reach employees,
 Investigating the use of artificial intelligence (AI) in learning and development,
 Learning and training for Social Care,
 Maintaining the delivery and practice of Promoting Positive Behaviour (PPB),
 Implementing the improvements to the course structure and content arising from the
review of PPB, thereby ensuring it remains current and appropriate in all contexts,
 Building and maintaining internal capacity to deliver PPB,
 Monitoring and reviewing the licence to use PPB in Orkney Islands Council and sup-
porting its wider implementation across services, and
 Accredited Front Line Management training (CMI). 
Although the established infrastructure, culture, and practice within the Clyde Valley Project
continues to promote and facilitate opportunities for networking and sharing best practice,
this remains a function of the individuals representing each Member Council.  Once again, a
significant number of key council employees who had played a pivotal role in facilitating
Clyde Valley activities have retired or moved on to new responsibilities.  This includes
Project staff, lead representatives from Member Councils and other stakeholders in specific
projects.  In the latter part of the year the year the Chair of the PPB Strategic Governance
Group retired, and this was followed by the current Project Manager for the overall project,
who will be retiring in May 2025. 
The challenge for Member Councils is to maintain continuity while adapting to these
personnel changes, and thereafter to replicate the individual and collective contributions
made by previous employees to ensure the success and outcomes achieved to date is
sustained. 
The established infrastructure and networks within the Group have allowed collaborative
work to continue through virtual meetings and learning events, shared content for front line
and redeployed services and the delivery of online learning in unprecedented numbers
across the Clyde Valley Group.  Attendance at Clyde Valley meetings online using Teams
remains high and this model is now the recognised and preferred method.  For the Group’s
more distantly located Members, this has allowed attendance at every meeting. 
Changes to the membership of the Project Steering Group has resulted in a reduced number
of meetings this year, however Steering Group members continue to be consulted on all
proposals arising from project subgroups and strategic programmes.  It is recognised that
the re-establishment of more frequent Steering Group meetings should be a priority in the
coming year. 
Notwithstanding the above, the project governance structure for guiding corporate initiatives
and the Social Care Group managing the Health and Social Care agenda continues to work
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6 
well in terms of providing governance and strategic direction.  This approach continues to
reflect the scope of influence over each dimension of the project as well as the resourcing
implications of delivering the Project’s programmes.   In addition, the specific governance
structure for the PPB programme functions effectively through three tiers of governance. 
The membership categories and fee structure for membership were retained for 2024/2025. 
This approach provides a viable basis to contribute project running costs as well as
providing a suitable fund to enable additional key Project support activities to be
commissioned. 
There are three categories of membership made available to Councils for the project, these
include full, participating and procurement membership. For the year 2024/2025 the project
had five full members and ten participating members.  For the second year running this
number presents a risk to the Project’s sustainability as five Full Members is the stated
minimum number. 
The income of £0.075 million met the designated minimum level to support a contribution to
running costs for South Lanarkshire Council as lead authority (this amount included the
external audit fees). 
Existing Programmes and Project Activity 
The primary focus has continued to be on consolidation of established Project work
implemented by the Group. These reflect those activities which were initiated through the
Clyde Valley Project, and which are now integrated into standard business practice for
Member Councils.  These include e-learning, Promoting Positive Behaviour, Social Care
training and accredited management and leadership training. 
The e-Learning Group 
The CVLDG e-Learning Group is one of the longest established and most productive
networks within the Clyde Valley Group.  It meets regularly on a six-weekly cycle via MS
Teams.  Attendance at the meetings remains encouragingly high with regular attendances of
15 members. 
Of equal significance is the enthusiastic participation of members of the group in sub-group
activities working on strategic priorities identified through the workplan.  During 2024-25
these concentrated on developing a common approach to delivering mandatory training
online and seeking solutions to the widespread problem of engaging with hard-to-reach
groups of employees and the digitally excluded. 
The principal output from the mandatory training group was a practical guide document
entitled “Mandatory Training – a Guide for Local Authorities”.  This was delivered with the
intention of providing a menu of tactics and strategies which when combined, may improve
the uptake and management of mandatory training and online learning.  The content was
based on sharing best practice from a combination of tried and tested approaches and
additional suggestions to consider. 
Anecdotal evidence shows that the recommendations of the publication are now being
introduced in several councils through integration with strategic council-wide learning and
development plans. 
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7 
In a similar vein, the second short-life sub-group working on bringing online learning to hard-
to-reach and digitally excluded groups of employees fully understood the complex and
multifaceted nature of this issue.  And from this it was recognised that a series of
incremental improvements might offer the best chance of making a real impact in the longer
term. 
Led by Renfrewshire Council, a paper was produced for use by member councils.  The
paper provided practical suggestions which can make an impact in extending the reach of
our councils’ online learning offerings, and in doing so, ensuring that larger numbers of
employees can access learning more easily.  Based on the research, the paper also
highlighted the barriers to accessing online learning which exist for many groups of
employees.  These were grouped thematically with suggestions for steps which might help
to overcome these barriers. 
The skills development activities provide opportunities to share the skills and knowledge that
members of the Group possess.  It is encouraging that as many as five different council
representatives made presentations last year, with additional presentations coming from
private sector providers exploring potential future development opportunities and savings. 
The Social Care Group 
The CVLDG Social Care Group drives and delivers the Project’s collaborative activities
under the Social Work and Social Care agenda.  As the originators of the flagship
programme Promoting Positive Behaviour (PPB), the Social Care Group also assumes a
crucial role in the programme’s governance and management. 
The PPB Programme has been used across the Clyde Valley Group for twelve years. 
During the past year, the Principal Trainers’ Group oversaw the implementation of the
programme review recommendations.  This included updating course materials to take
cognisance of current policies and strategies in social care, including the implications of the
Promise, Trauma Informed Practice, Stress and Distress, Positive Behaviour Support (PBS)
and local policies on the use of physical interventions.  The revised programme is now fully
integrated and is being delivered in both adult and children’s services. 
The programme review remains a continuous and dynamic process whereby the PPB
programme will be scrutinised in real time, to ensure a rapid response to strategic and policy
changes as councils introduce them. 
In June 2024 the Social Care Group also reinstated the Continuous Professional
Development (CPD) event for PPB practitioners.  This event was held in Glasgow City Halls. 
Themes for the event were drawn from the PPB review with speakers discussing the impact
of Trauma Informed Practice and the implications of the Promise in relation to the delivery of
the PPB programme.  The event also formally launched the revised programme of content. 
Based on feedback received, the event received universally positive evaluations.  As a result
of suggestions from the Social Care Group, a series of more frequent online CPD
development forums using MS Teams will be set up.  This will support the requirement for
PPB practitioners to demonstrate CPD to maintain their skills and knowledge as well as
fitness to practice. 
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8 
The Social Care Group devised its forward workplan of topics for collaborative development. 
These are: 
• Dementia strategy
• Newly Qualified Social Workers (NQSW) supported year
• New arrangements for registered workers
• UNCRC legislation (for all business – not just child care)
• Dealing with inconsistency and mixed messages in Care Inspection reports
• Health and Social Care staffing 
These topics along with existing programmes will form the basis of the Social Care Group’s
agenda over the coming year. 
Financial Performance 
The Comprehensive Income and Expenditure Statement and its accompanying notes and
statements summarise the costs and sources of funding in conducting the Joint Committee’s
activities. 
For 2024/2025, the Revenue Expenditure results for the Committee are shown on page 14.
This shows a net surplus position of £0.015m on the Comprehensive Income and
Expenditure Statement, representing Member contributions not used for project work in-
year. This net surplus will be added to the accumulated reserves balance brought forward
from 2023/2024. 
Support expenses of £0.059m were paid to South Lanarkshire Council. The Project also
incurred expenditure on Training Costs £0.023m. The training costs relate to annual City and
Guilds subscriptions and accredited management training which is provided to employees
across Member Councils by the Chartered Management Institute. 
These costs are incurred by Clyde Valley and recharged to individual Member Councils at
the end of the financial year. Costs associated with other streams of Clyde Valley activity are
incurred directly by individual authorities. The audit fee for 2024/2025 was £0.002m. 
The Committee's income is made up of contributions from Member Councils (£0.075m in
2024/2025). There is a General Fund Balance comprising accumulated underspends since
the inception of the Project in 2007/2008. The surplus of £0.015m for 2024/2025, will be
added to this General Fund balance and the remaining monies will be used for future
progress on the project.   
This reflects the practical arrangement that exists between the Joint Committee and South
Lanarkshire Council where the Council’s Loans Fund lends or borrows according to the
required cash flow and activities of the Committee. 
The Statement of Accounting Policies has been included which details the policies
implemented when compiling and presenting the Comprehensive Income and Expenditure
Account, Balance Sheet and related statements. The accounting policies are those
recommended by the Code of Practice on Local Authority Accounting in the United Kingdom,
as supported by the International Financial Reporting Standards. 
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9 
The Statement of Responsibilities advises that the Head of Finance (Strategy) for South
Lanarkshire Council is the designated Treasurer to the Committee and is responsible for the
proper administration of the Committee's financial affairs.  Full details of the Treasurer's
responsibilities are included in the statement. 
Outlook 
Maintaining membership and commitment to the Clyde Valley Learning and Development
Group is an ongoing challenge, particularly with the pressure on diminishing resources for
Member councils. As the number of Full Membership Councils remains at the threshold
minimum level of five (in terms of paragraph 12.2 of the Minute of Agreement). This remains
a risk to the project’s sustainability for next year. 
Despite this, the future of the Group remains positive due to the continued success and
positive outcomes arising from existing programmes and developments. 
The Clyde Valley Councils have continued to demonstrate great resilience and an appetite
for collaboration that bodes well for the future.  Attendances at online meetings and
development groups during the past year was once again consistently high and the workload
on project activities is shared out well across member councils 
Priorities will remain the delivery of online learning to all councils and ensuring that the
infrastructure is in place to support this effectively.  Plans are in place to maintain continuity
at the end of the current procurement contract for this service, ensuring the benefits realised
to date from our shared approach continues. 
Existing project work will continue to be managed prudently and as the changes precipitated
by the PPB review come to fruition, the programme will remain one of the Joint Committee’s
flagship programmes. 
The Joint Committee will continue to seek out opportunities to deliver innovation in learning
and development through collaborative working and maintain the continuity and quality of
our online products.   
The membership funding structure will continue to be monitored and evaluated in terms of
achieving best value for the Member Councils. Further projects and extended workplans will
be identified and delivered to maximise the benefits achieved from the Project fund.  For this
to happen the goodwill, time and resources allocated to the work by Members remains
central to the success of the Project. 
Lorraine O’Hagan
Treasurer – Clyde Valley Learning and Development Joint Committee 
Date: 
Councillor Lynsey Hamilton
Convener – Clyde Valley Learning and Development Joint Committee 
Date:
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10 
Annual Governance Statement 
The Joint Committee is responsible for establishing effective governance arrangements for
its activities to ensure the effective operation of its functions. This includes ensuring proper
systems are in place for managing risk and maintaining internal controls. 
While the Joint Committee’s governance arrangements have not been consolidated in a
formal Code of Corporate Governance, the Annual Governance Statement has been
prepared within the context of the Joint Committee’s governance framework and meets
legislative requirements to include the Annual Governance Statement within the Annual
Accounts.   
Scope of Responsibility 
In delivering its aims and objectives, the Joint Committee is accountable for ensuring that its
operations are conducted in compliance with the law and established standards, while
safeguarding public funds, ensuring proper accountability, and using resources
economically, efficiently, and effectively. Additionally, the Joint Committee is legally
obligated to make arrangements to secure best value as outlined in the Local Government in
Scotland Act 2003. To fulfil this duty, the Elected Members and senior officers of the Joint
Committee are responsible for implementing appropriate arrangements for its operations
and enabling the effective execution of its functions, including arrangements for the
management of risk. 
Governance Framework 
The Joint Committee maintains an internal control system aimed at managing risk to an
acceptable level. However, internal controls cannot completely eliminate the risk of failing to
meet policies, goals, and objectives, so they can only offer reasonable assurance, not
absolute assurance of effectiveness. The internal control system is part of a continuous
process designed to identify and prioritise risks that could affect the achievement of the Joint
Committee’s policies, goals, and objectives, assess the likelihood of these risks occurring,
and evaluate their potential impact if they do. 
The main features of our governance arrangements are:- 
• All Full Member Councils continue to be represented on the Joint Committee.
• The scheme of delegation, terms of reference, financial regulations and stakeholder roles
and responsibilities defined in 2007/2008 remain in place and have been reviewed for
relevance and to determine if they are still appropriate.  The standing orders were most
recently updated and approved in 2023. 
• Meetings of the Joint Committee are held three times a year chaired by the Convener of
the Joint Committee.  For 2024/2025, this was Councillor Lynsey Hamilton (South
Lanarkshire). 
• Scheme of Delegation allows for Clyde Valley Project Steering Group to manage, direct
and prioritise the work programme.
• The previous Minute of Agreement approved by each of the participating Councils,
reflecting the changes in membership and fee structure for 2019/2020 onwards still
stands.
• Effective risk management arrangements are embedded within the Member Councils. 
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The system of internal controls is based on a framework of regular management information,
financial regulations, administrative procedures, management and supervision and a system
of delegation and accountability.   
These arrangements follow the systems of financial management in place within the lead
authority, South Lanarkshire Council and are subject to the relevant controls in place which
are reviewed by the Internal/External Audit through a programme of audit work.  The overall
audit opinion for the Joint Committee is informed by the assurances obtained from systems
audits carried out by Internal Audit on the Council’s shared systems.   
The system includes: 
• Centralised invoicing and re-charging administered through South Lanarkshire Council.
• Financial Management arrangements through South Lanarkshire Council’s Oracle Fusion
system supported by Financial Regulations.
• Risks are identified and managed by the Project Manager on an ongoing basis.
• Preparation of financial reports that compare actual expenditure and income against
budgets.
• Employees adhere to the range of policies including the Counter Fraud, Bribery and
Corruption Policy Statement and Strategy, Fraud Response Plan, Whistleblowing for
Third Parties and Confidential Reporting procedures operated by South Lanarkshire
Council.  These continue to be updated to reflect best practice and support a culture of
ethical behaviour amongst employees and Councillors. 
Statement on the Role of the Chief Financial Officer 
CIPFA published the statement on the role of the Chief Financial Officer in 2010 and under
the Code, the Joint Committee is required to state whether it complies with the statement,
and if not, to explain how their governance arrangements deliver the same impact. 
The Joint Committee’s financial management arrangements comply with the principles set
out in CIPFA’s statement on the Role of the Chief Financial Officer. 
Financial Resilience 
A key goal of the CIPFA FM Code is to improve the financial resilience of organisations by
embedding enhanced standards of financial management.  This includes a statement on the
adequacy of reserves.  In February 2025, the 2025/2026 Membership and Funding paper
was presented to the Joint Committee and although the paper did not include a formal
statement on the adequacy of reserves, it did  evaluate the adequacy of funding for the
upcoming year (2025/2026) and concluded that the current and next year’s funding would be
sufficient to support the Project as a going concern, with reserves available to assist with
other Project work. This assessment was made despite the withdrawal of Perth & Kinross
Council (a participating member) from the Joint Committee for 2025/2026. 
Continuous Improvement 
As the work of the Clyde Valley Learning and Development Joint Committee develops, I am
aware of our governance duties and will continue my commitment to transparency and
openness in our governance arrangements.  No issues have been identified during
2024/2025 and I will continue to review these as appropriate during 2025/2026. 
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Assurance 
The system of internal control can provide only reasonable and not absolute assurance that
assets are safeguarded, that transactions are properly recorded, and that material errors or
irregularities are either prevented or would be detected within a timely period. 
It is my view that in the eighteenth year of the Clyde Valley Learning and Development Joint
Committee (financial year 2024/2025), reasonable assurance can be placed on the
adequacy and effectiveness of the Committee’s framework of governance, risk management
and control arrangements. 
Lorraine O’Hagan
Treasurer - Clyde Valley Learning and Development Joint Committee 
Councillor Lynsey Hamilton
Convener - Clyde Valley Learning and Development Joint Committee 
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Movement in Reserves Statement 
The Movement in Reserves Statement shows the movement in the year on the different
reserves held by the Joint Committee, analysed into useable reserves and other reserves.
This gives a summary of the changes that have taken place in the funding section of the
Balance Sheet over the financial year. 
2024/2025  General
Fund
Balance
Total
Usable
Reserves
Total
Unusable
Reserves 
Total
Reserves 
£000 £000 £000 £000
Balance at 31 March 2024 49 49 - 49
Movement in Reserves during 2024/2025    
Surplus on the provision of services 15 15 - 15
Other comprehensive income and expenditure - - - -
Total comprehensive income and expenditure 15 15 - 15
Adjustments between accounting basis and
funding basis
- - - -
Net increase before transfers to / from other
statutory reserves
- - - -
Transfers to / from other statutory reserves - - - -
Increase / (Decrease) in 2024/2025 15 15 - 15
Balance as at 31 March 2025 64 64 - 64 
2023/2024  General
Fund
Balance
Total
Usable
Reserves
Total
Unusable
Reserves 
Total
Reserves 
£000 £000 £000 £000
Balance at 31 March 2023 33 33 - 33
Movement in Reserves during 2023/2024    
Surplus on the provision of services 16 16 - 16
Other comprehensive income and expenditure - - - -
Total comprehensive income and expenditure 16 16 - 16
Adjustments between accounting basis and
funding basis
- - - -
Net increase before transfers to / from other
statutory reserves
- - - -
Transfers to / from other statutory reserves - - - -
Increase / (Decrease) in 2023/2024 16 16 - 16
Balance as at 31 March 2024 49 49 - 49 
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14 
Comprehensive Income and Expenditure Statement
For the Year Ended 31 March 2025 
The Comprehensive Income and Expenditure Statement gives a summary of resources
generated and consumed by the Joint Committee in the year. 
2023/2024 
£000  
2024/2025 
£000  Notes     
59  Support Expenses paid to South Lanarkshire
Council
59 
21   Training Costs for Member Councils  23 
2  Payments to Other Bodies 2 1     
82  Total Expenditure 84 
(98)  Income (99) 
(16)  (Surplus) / Deficit on Provision of Service (15) 
(16)  Total Comprehensive Income and Expenditure (15) 
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15 
Balance Sheet as at 31 March 2025 
The Balance Sheet summarises the assets and liabilities of the Joint Committee at the
Balance Sheet date. 
31 March
2024
£000     
31 March
2025
£000 
Notes       
Current Assets           
91  Short Term Investments  105 2 
91  Total Current Assets  105         
Current Liabilities           
(42)  Creditors  (41) 3 
49  Net Current Assets  64         
Represented By:           
49  General Fund Balance  64         
49    64   
The notes on pages 17-19 form part of the financial statements. 
The unaudited accounts were approved for issue by the Board on 9 June 2025, and are
signed on behalf of the Board by:     
Lorraine O’Hagan
Treasurer – Clyde Valley Learning and Development Joint Committee
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Cash Flow Statement
For the year ended 31 March 2025 
The Cash Flow Statement shows the changes in cash and cash equivalents held by the
Clyde Valley Learning and Development Joint Committee during the reporting year.
The statement shows how the Joint Committee generates and uses cash and cash
equivalents by classifying cash flows as operating and investing activities. 
2023/2024
£000 
2024/2025
£000     
(16) Net (surplus) on the provision of services  (15)
(6)       Adjust net surplus or deficit on the provision of services for non-
cash movements 
1
(22) Net cash flows from Operating Activities (14)
22         Investing Activities (note below) 14
0 Net increase or decrease in cash and cash equivalents 0   
0 Cash and cash equivalents at the beginning of the reporting
year
0
0 Cash and cash equivalents at the end of the reporting year 0   
Cash Flow Statement Note - Non Cash Movements 
2023/2024
£000  Description 
2024/2025
£000
0 Movement in Debtors 0
(6) Movement in Creditors 1
(6)  1 
Cash Flow Statement Note – Investing Activities 
2023/2024
£000 
2024/2025
£000
22 Purchase or (Sale) of short-term and long-term investments  14
22 Net cash flows generated from/(used in) investing
activities
14 
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17 
Notes to the Accounts 
1 Auditors’ Remuneration
The auditors’ remuneration is included in the Payments to Other Bodies’ 
expenditure.   
2024/2025
£000
2023/2024
£000
Auditors’ Remuneration:  
Fees payable to Audit Scotland with regard to external
audit services carried out by the appointed auditors
2 2  
2  2 
In 2024/2025, Clyde Valley Learning and Development Joint Committee has incurred
fees of £2,460 for the statutory audit of the financial statements by Audit Scotland.
The comparable figure for 2023/2024 was £2,410. Fees payable in respect of other
services provided by the appointed auditor were £nil. (2023/2024: £nil) 
2 Financial Instruments 
The following category of financial instrument is carried in the balance sheet: 
31 March
2025
£000
31 March
2025
£000
31 March
2025
£000
31 March
2024
£000
31 March
2024
£000
31 March
2024
£000 
Investments  Long Term  Current  Total  Long
Term 
Current  Total
Loans and
Receivables
0 105 105 0 91 91
Total
Investments
0 105 105 0 91 91 
3 Creditors 
The Creditors figure is analysed as follows: 
2024/2025
£000 
2023/2024
£000
Audit fee 3  2
Training Invoices 0  3
Prepaid Contributions from Local Authorities 33  37
Other Creditors 5  0 
41  42  
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4 Related Parties 
The Clyde Valley Learning and Development Joint Committee is required to disclose
material transactions with related parties – bodies or individuals that have the
potential to control or influence the Joint Committee.  Disclosure of these transactions
allows readers to assess the extent to which the Joint Committee might have been
constrained in its ability to operate independently or might have secured the ability to
limit another party’s ability to bargain freely with the Joint Committee. 
All transactions with Councils were entered into under the terms of the Joint 
Committee and, where appropriate, reported through the Joint Committee.  During the
year the Joint Committee transacted with the following Councils: 
Local Authorities
Receipts
2024/2025
£000 
Payments
2024/2025
£000 
Receipts
2023/2024
£000 
Payments
2023/2024
£000
South Lanarkshire 12  59  13  59
North Lanarkshire  12  0  11  0
Glasgow City 14  0  12  0
East Renfrewshire  7  0  7  0
Inverclyde  7  0  6  0
Total 52  59  49  59 
At the year end the Joint Committee held Short Term Investments and creditor
balances with the Local Authorities detailed below: 
Local
Authorities
Short Term
Investment
Balances
2024/2025
£000  
Creditors
Balances
2024/2025
£000 
Short Term
Investment
Balances
2023/2024
£000 
Creditors
Balances
2023/2024
£000
South
Lanarkshire
105  64  91  50
North
Lanarkshire
0  10  0  10
Total 105  74  91  60 
5 Financing and Management of Liquid Resources 
Liquid Resources are held by South Lanarkshire Council as lead authority and are
available to Clyde Valley Learning and Development Joint Committee as required.
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19 
6 Remuneration Report 
The Local Authority Accounts (Scotland) Amendment Regulations 2014 require local
authorities in Scotland to prepare a Remuneration Report as part of the Financial
Statements. 
In accordance with the Regulations, and the relevant definition of individuals that are
to be disclosed in this report, Clyde Valley Learning and Development Joint
Committee has no employees that require to be disclosed. 
Clyde Valley Learning and Development Joint Committee makes no payment of
salary, allowances or pension contributions to any of the Councillors who are
appointed as Members of the Joint Committee. 
7 Date of Signing of the Accounts 
The unaudited accounts were authorised for issue on 9 June 2025 by the Treasurer to
the Clyde Valley Learning and Development Joint Committee. 
8 Post Balance Sheet Events 
No events occurred between 1 April 2025 and 9 June 2025 that would have an impact
on the 2024/2025 financial statements.  The later date is the date on which the
unaudited accounts were authorised for issue by the Treasurer to the Clyde Valley
Learning and Development Joint Committee. 
9 Going Concern  
The accounts have been prepared on the going concern basis on the basis that
funding from Local Authorities has been received for 2025/2026. 
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20 
Statement of Accounting Policies 
(a) General
The general policies adopted in compiling and presenting the financial statements are
those required by the Local Authority Accounts (Scotland) Regulations 2014, section
12 of the Local Government in Scotland Act 2003, requires they be prepared in
accordance with proper accounting practices. These practices primarily comprise
Code of Practice on Local Authority in the United Kingdom 2023/2024, issued jointly
by the Chartered Institute of Public Finance and Accountancy (CIPFA) and the Local
Authority (Scotland) Accounts Advisory Committee (LASAAC), supported by
International Financial Reporting Standards (IFRS).  There are no significant
departures from those recommendations. 
The accounts have been prepared under the historic cost convention and accounting
policies have been applied consistently. 
(b)   Accruals basis
The Comprehensive Income and Expenditure Statement is compiled on an accrual’s
basis. Income and expenditure activities are accounted for in the year which they take
place, not simply when payments are made or received.  Where services have been
provided but the income not received by end 31 March 2025 or services have been
received but not paid for by end 31 March 2025, then the income and expenditure
account has been amended to reflect the outstanding amounts and a debtor or
creditor for the relevant amount is recorded in the balance sheet. 
(c) Debtors and Creditors
All specific and material sums payable to and paid by the Clyde Valley Learning and
Development Joint Committee have been brought into account.   
(d) Allocation of Support Expenses 
The allocation of Support Expenses is the cost of those South Lanarkshire employees
who provide a direct service to the Clyde Valley Learning and Development Joint
Committee.  The individual support department is Personnel Services where
employees are directly involved in the operations of the Clyde Valley Learning and
Development Joint Committee.  The recharge is made on a consistent basis. 
(e) Borrowing Facilities
The Clyde Valley Learning and Development Joint Committee is a separate legal
entity and has South Lanarkshire Council as its lead authority. The loans’ fund of
South Lanarkshire Council acts as banker to the Joint Committee and consequently
lends or borrows according to the required cash flow and activities of the Joint
Committee. 
(f) Financial Instruments 
For investments due within 12 months, prevailing benchmark rates have been used to
provide the fair value.  Where an instrument has a maturity of less than 12 months the
fair value is taken to be the principal outstanding. Creditors due within 12 months are
not classed as a financial instrument. 
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(g) Reserve – General Fund Balance 
The Joint Committee Members agreed that any surplus on the Income and
Expenditure Account at the end of the financial year will be carried forward and held
in a General Fund Reserve for use on Clyde Valley projects in future financial years. 
The value of the funding being carried forward will be reviewed on an annual basis. 
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22 
Statement of Responsibilities for the Annual Accounts 
The Clyde Valley Learning and Development Joint Committee’s responsibilities: 
The Clyde Valley Learning and Development Joint Committee is required to: 
• make arrangements for the proper administration of its financial affairs and to secure
that one of its officers has the responsibility for the administration of those affairs. For
the Joint Committee, that officer is the Executive Director of Finance and Corporate
Resources designated as Treasurer of the Joint Committee;
• manage its affairs to secure economic, efficient and effective use of resources and
safeguard its assets; 
• ensure the Annual Accounts are prepared in accordance with legislation (The Local
Authority Accounts (Scotland) Regulations 2014), in accordance with proper
accounting practices (section 12 of the Local Government in Scotland Act 2003); and
• approve the Annual Accounts for signature. 
I confirm that these accounts were approved for signature by the Joint Committee at its
meeting on 9 June 2025. 
Signed on behalf of Clyde Valley Learning and Development Joint Committee 
Convener – Clyde Valley Learning and Development Joint Committee 
The Treasurer’s responsibilities:
The Treasurer is responsible for the preparation of the Clyde Valley Learning and
Development Joint Committee’s Annual Accounts in accordance with proper practices set
out in the CIPFA/LASAAC Code of Practice on Local Authority Accounting in the United
Kingdom (the Code). 
In preparing the Annual Accounts, the Treasurer has:
• selected suitable accounting policies and then applied them consistently; 
• made judgements and estimates that were reasonable and prudent; 
• complied with the local authority Code. 
The Treasurer has also:
• kept proper accounting records which were up to date;
• taken reasonable steps for the prevention and detection of fraud and other
irregularities. 
I certify that the Annual Accounts give a true and fair view of the financial position of the
Joint Committee at 31 March 2025 and its income and expenditure for the year ended 31
March 2025. 
Lorraine O’Hagan
Treasurer – Clyde Valley Learning and Development Joint Committee
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23 
Audit Arrangements 
Under arrangements approved by the Commission for Local Authority Accounts in Scotland
(“The Accounts Commission”), the auditor with overall responsibility for the audit of the
accounts of the Clyde Valley Learning and Development Project – Joint Committee for the
year ended 31 March 2025 is: 
Audit Scotland
4th Floor, 
102 West Port
Edinburgh
EH3 9DN 
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24 
Glossary of Terms 
Much of the terminology used in this Report is intended to be self-explanatory, however, the
following additional definition and interpretation of terms used may be helpful: 
1. Borrowing Facilities and Temporary Interest on Revenue Balances 
The loans fund of South Lanarkshire Council lends or borrows according to the cash
flow of the Clyde Valley Learning and Development Joint Committee.  This temporary
interest credited / debited to the Clyde Valley Learning and Development Joint
Committee’s Income and Expenditure Account reflects the interest earned or charged to
the Committee for funds lent to or borrowed from the loans fund of South Lanarkshire
Council. 
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25 
Clyde Valley Learning and Development Joint Committee Members (2024/2025) 
Council Member
East Renfrewshire Council Councillor Andrew Anderson
Glasgow City Council Councillor Anne McTaggart
Inverclyde Council Councillor Francesca Brennan (Vice Convener)
North Lanarkshire Council Councillor Michael McBride
South Lanarkshire Council Councillor Lynsey Hamilton (Convener) 
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Report
Agenda Item 
Report to: Clyde Valley Learning and Development Joint Committee
Date of Meeting: 9 June 2025
Report by: Clerk to the Clyde Valley Learning and Development Joint
Committee  
Subject: Changes in Membership of the Joint Committee 
1. Purpose of Report
1.1. The purpose of the report is to:-
[purpose]
 advise members of changes to the membership of the Clyde Valley Learning
and Development Joint Committee
[1purpose]
2. Recommendation(s)
2.1. The Joint Committee is asked to approve the following recommendation(s):-
[r
(1) to note that Councillor Gavin Keatt has temporarily replaced Councillor Lynsey
Hamilton as the South Lanarkshire Council member and Convener of the Clyde
Valley Learning and Development Joint Committee; and
(2) to note that Councillor Susan Kerr has temporarily replaced Councillor Gavin
Keatt as the South Lanarkshire Council substitute member of the Clyde Valley
Learning and Development Joint Committee.
[1recs]
3. Background
3.1. Councillor Lynsey Hamilton is currently on family leave and has been replaced by
Councillor Gavin Keatt, as the South Lanarkshire Council member of the Clyde
Valley Learning and Development Joint Committee, for the duration of Councillor
Hamilton’s leave. 
3.2. In terms of paragraph 3.6 of the Minute of Agreement for the Clyde Valley Learning
and Development Project, the Convener of the Joint Committee shall be an elected
representative appointed by the Lead Authority from time to time, therefore,
Councillor Gavin Keatt has also replaced Councillor Lynsey Hamilton as the
Convener of the Joint Committee for the duration of Councillor Hamilton’s leave. 
3.3. Further to the change in membership detailed above, Councillor Susan Kerr will
replace Councillor Gavin Keatt as the South Lanarkshire Council substitute member
of the Clyde Valley Learning and Development Joint Committee for the duration of
Councillor Hamilton’s leave. 
3.4. The above changes in membership were effective from 28 April 2025. 
4. Employee Implications
4.1. None.
7
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5. Financial Implications
5.1. None. 
6. Climate Change, Sustainability and Environmental Implications
6.1. There are no implications for climate change, sustainability or the environment in
terms of the information contained in this report. 
7. Other Implications
7.1. There are no implications for risk in terms of the information contained within this
report. 
8. Integrated Impact Assessment and Consultation Arrangements
8.1. This report does not introduce a new policy, function or strategy or recommend a
change to an existing policy, function or strategy and therefore no impact
assessment is required. 
8.2. There is also no requirement to undertake any consultation in terms of the
information contained in the report. 
Jackie Taylor
Clerk to the Clyde Valley Learning and Development Joint Committee 
7 May 2025 
Previous References
 None 
List of Background Papers
 Minute of Agreement for the Clyde Valley Learning and Development Project 
Contact for Further Information
If you would like to inspect the background papers or want further information, please
contact:-
Stuart McLeod, Administration Officer
Ext:  4815  (Tel:  01698 454 815 / 07385 370 117)
E-mail:  stuart.mcleod@southlanarkshire.gov.uk 
62