Agenda Document Pack - Clyde Valley Learning and Development Joint Committee - 09/02/2026
South Lanarkshire Council · 9 February 2026
Back to Clyde Valley Learning and Development Joint Committee — 9 February 2026 and its agenda
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Council Offices South Lanarkshire Council Almada Street Hamilton ML3 0AA Friday, 30 January 2026 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 February 2026 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 Lynsey Hamilton (Convener) Gavin Keatt Copies to substitute members for information only 1
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BUSINESS 1 Declaration of Interests 2 Changes in Membership of the Joint Committee Report dated 16 January 2026 by the Clerk of the Clyde Valley Learning and Development Joint Committee. (Copy attached) 3 - 4 3 Minutes of Previous Meeting Minutes of the meeting of the Clyde Valley Learning and Development Joint Committee held on 24 November 2025 submitted for approval as a correct record. (Copy attached) 5 - 8 Item(s) for Monitoring 4 Revenue Budget Monitoring 2025/2026 - Clyde Valley Learning and Development Joint Committee Report dated 16 January 2026 by the Treasurer to the Clyde Valley Learning and Development Joint Committee. (Copy attached) 9 - 12 Item(s) for Decision 5 Membership and Funding for the Clyde Valley Learning and Development Project for 2026/2027 Report dated 23 January 2026 by the Project Manager, Clyde Valley Learning and Development Group. (Copy attached) 13 - 18 Item(s) for Noting 6 Update on the 2025/2026 Audit of Clyde Valley Learning and Development Joint Committee Letter dated 23 January 2026 from Audit Scotland, External Auditor. (Copy attached) 19 - 20 Urgent Business 7 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 2
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Report Agenda Item Report to: Clyde Valley Learning and Development Joint Committee Date of Meeting: 9 February 2026 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) that it be noted that Councillor Lynsey Hamilton has replaced Councillor Gavin Keatt as the South Lanarkshire Council member and Convener of the Joint Committee; and (2) that it be noted that Councillor Gavin Keatt has replaced Councillor Susan Kerr as the South Lanarkshire Council substitute member of the Clyde Valley Learning and Development Joint Committee. [1recs] 3. Background 3.1. As noted at the meeting of the Joint Committee held on 9 June 2025, Councillor Gavin Keatt had replaced Councillor Lynsey Hamilton as a member and Convener of the Clyde Valley Learning and Development Joint Committee while Councillor Hamilton was on family leave. 3.2. Further to the change in membership detailed above, Councillor Susan Kerr had replaced 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. 4. Membership of the Joint Committee 4.1. Councillor Lynsey Hamilton has now returned from her family leave, effective from 12 January 2026, and has replaced Councillor Gavin Keatt as the South Lanarkshire Council member of the Joint Committee. Also, in terms of paragraph 3.6 of the Minute of Agreement for the Clyde Valley Learning and Development Project, Councillor Lynsey Hamilton will replace Councillor Gavin Keatt as the Convener of the Joint Committee. 4.2. Further to the change in membership detailed above, Councillor Gavin Keatt will replace Councillor Susan Kerr as the South Lanarkshire Council substitute member of the Clyde Valley Learning and Development Joint Committee. 2 3
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5. Employee Implications 5.1. None. 6. Financial Implications 6.1. None. 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. There are no implications for risk in terms of the information contained within this report. 9. Integrated Impact Assessment and Consultation Requirements 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. Jackie Taylor Clerk to the Clyde Valley Learning and Development Joint Committee 16 January 2026 Previous References Changes in Membership of the Joint Committee – 9 June 2025 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 Tel: 07385 370 117 E-mail: stuart.mcleod@southlanarkshire.gov.uk 4
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CLYDE VALLEY LEARNING AND DEVELOPMENT JOINT COMMITTEE Minutes of meeting held via Microsoft Teams on 24 November 2025 Convener: Councillor Gavin Keatt, South Lanarkshire Council Councillors Present: East Renfrewshire Council: Andrew Anderson Glasgow City Council: Anne McTaggart Inverclyde Council: Francesca Brennan (Vice Convener) Councillor’s Apology: North Lanarkshire Council: Michael McBride Attending: Clerk’s Office Stuart McLeod, Administration Officer; Lynne Wyllie, Administration Assistant, South Lanarkshire Council Treasurer’s Office Graham Booth, Finance Manager (Strategy); Blair Riddoch, Trainee Accountant, South Lanarkshire Council Clyde Valley Learning and Development Project Ali Floyd, Project Manager Project Steering Group Karen Gormal (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 June 2025 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 2025/2026 – Clyde Valley Learning and Development Joint Committee A report dated 31 October 2025 by the Treasurer to the Clyde Valley Learning and Development Joint Committee was submitted:- 3 5
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providing a forecast for the year to 31 March 2026 providing actual expenditure at 3 October 2025 As at 3 October 2025, expenditure of £0.079 million had been incurred and all member council contributions, amounting to £0.071 million, had been received. This had resulted in a net expenditure position of £0.008 million which related to training invoices which had not yet been recharged to member councils. As in previous years, training costs were incurred throughout the year and member councils would be recharged for their share of the costs at the end of the financial year. As at 3 October 2025, there was a projected breakeven position against the budget, as detailed in Appendix A to the report. The Joint Committee decided: (1) that the 2025/2026 member council contributions and resultant income and expenditure budgets for the year be noted; and (2) that the projected breakeven position on the revenue budget, as detailed in Appendix A of the report, be noted. [Reference: Minutes of 9 June 2025 (Paragraph 3)] 4 Clyde Valley Learning and Development Joint Committee – 2024/2025 Annual Audit Report A letter dated 24 November 2025, together with the 2024/2025 Annual Audit Report (draft) for the Clyde Valley Learning and Development Joint Committee, dated November 2025, were submitted by the Joint Committee’s external auditor, Audit Scotland. The Senior Audit Manager gave a verbal overview of the Annual Report to members for the year ended 31 March 2025, which included the following key messages:- all audit opinions stated that the annual accounts were free from material misstatement there had been no significant findings or key matters to report the Joint Committee had effective and appropriate arrangements in place for securing financial sustainability and Best Value The Joint Committee decided: that Audit Scotland’s 2024/2025 Annual Audit Report (draft) for the Clyde Valley Learning and Development Joint Committee be noted. [Reference: Minutes of 9 June 2025 (Paragraph 5)] 5 Audited Annual Accounts 2024/2025 A report dated 31 October 2025 by the Treasurer to the Clyde Valley Learning and Development Joint Committee was submitted on the:- ♦ Joint Committee’s Annual Accounts for 2024/2025 which had received a clean audit certificate with no audit actions identified from the external auditor, Audit Scotland ♦ requirement to approve the Annual Accounts for 2024/2025 for signing by the Convener and Treasurer 6
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The Accounts showed that the Joint Committee’s total revenue expenditure amounted to £0.084 million in 2024/2025 which had been met by income of £0.099 million. This had resulted in a £0.015 million surplus. The majority of this surplus was because no expenditure had been required in terms of supplies and services, which had a budget provision of £0.014 million. The audited Accounts had a minor presentational change made since the unaudited Accounts had been submitted to the Joint Committee at its meeting held on 9 June 2025. This reflected a late VAT entry which had subsequently been removed from the Balance Sheet (£0.003 million). This decreased both the current assets and current liabilities and, therefore, had no effect on the General Fund balance. After taking account of any accruals and commitments, a revenue cash balance of £0.064 million would be carried forward for use in future years. The Annual Accounts would be available on South Lanarkshire Council’s website. An officer responded to a member’s question on an aspect of the report. The Joint Committee decided: (1) that it be noted that the Annual Accounts for 2024/2025 had received a clean audit certificate with no audit actions identified; and (2) that the audited Annual Accounts for 2024/2025, attached as Appendix 1 to the report, be approved for signing by the Convener and Treasurer. [Reference: Minutes of 9 June 2025 (Paragraph 6)] 6 Urgent Business There were no items of urgent business. 7
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Report Agenda Item Report to: Clyde Valley Learning and Development Joint Committee Date: 9 February 2026 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 29 December 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 forecast 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. As advised previously, the total member contributions amount to £0.071 million from 14 councils. 3.2. 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). 3.3. 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. 3.4. The report details the financial position for the Clyde Valley Learning and Development Joint Committee in Appendix A. 4. Employee Implications 4.1. None 4 9
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5. Financial Implications 5.1. The financial position as at 29 December 2025 is shown in Appendix 1. The forecast for the year is a breakeven position against the budget. 5.2. As at 29 December 2025, expenditure of £0.084m has been incurred, and all member contributions amounting to £0.071m have been received. This results in a net expenditure position of £0.013 million which relates to training invoices which have not yet been recharged to members. As in previous years, training costs are incurred throughout the year, and members will be recharged for their share at the end of the financial year. 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 Requirements 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 January 2026 Previous References None List of Background Papers Financial ledger and budget monitoring results to 29 December 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 10
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Appendix A CLYDE VALLEY LEARNING AND DEVELOPMENT JOINT COMMITTEE Revenue Budget Monitoring Report Period Ended 29 December 2025 (No.10) 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% 82 Payments to Other Bodies 2 2 0 - 0.0% 2 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% 84 Total Controllable Inc. (96) (96) 0 - 0.0% (71) Net Controllable Exp. 0 0 0 - 0.0% 13 Note: The net expenditure position is timing only, and reflects costs which will be recharged to Members at the year-end. 11
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Report Agenda Item Report to: Clyde Valley Learning and Development Joint Committee Date of Meeting: 9 February 2026 Report by: Project Manager, Clyde Valley Learning and Development Group Subject: Membership and Funding for the Clyde Valley Learning and Development Project for 2026/2027 1. Purpose of Report 1.1. The purpose of the report is to:- update the Joint Committee on the membership and funding for the Clyde Valley Learning and Development Project for the financial year 2026/2027 2. Recommendation(s) 2.1. The Joint Committee is asked to approve the following recommendation(s):- (1) that it be noted that the model of membership and funding remains viable as per the Joint Committee approval of 11 June 2018; (2) that the previously agreed categories and level of membership fees, as detailed at paragraph 3.3, be retained for 2026/2027; (3) that the minimum level of funding to allow the continuation of the Project for 2025/2026 remains at the previously agreed level of £59,000; and (4) that it be noted that the current projected funding of £71,000, exceeds the recommended minimum level of funding by £12,000. 3. Background 3.1. At its meeting on 11 June 2018, the Joint Committee approved the creation of three categories of membership which were open to all of the current members of the Group (Full and Associate Members). 3.2. It was also agreed that a minimum of five Full Member Councils and a minimum level of funding of £59,000 per annum would be required to maintain the viability of the Project. 5 13
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3.3. The agreed tariff for the various categories of membership was set as follows:- Membership category Full Participating Procurement Banding (Employee Numbers) Band 1 (0 - 4,999) £5,000 £3,000 £1,250 Band 2 (5,000 - 9,999) £7,000 £4,000 £1,500 Band 3 (10,000+) £10,000 £6,000 £2,500 3.4. The membership categories and tariffs and the minimum of five Full Member Councils and funding of £59,000 per annum have since remained unchanged. 4. Current Position for 2026/2027 Funding and 2026/2027 Budget 4.1. The final position on membership and funding for 2026/2027 has not yet been concluded. 4.2. During the past year the Project’s operational groups, e.g. Social Care Group, e- Learning Group and CMI Group have continued to meet regularly. 4.3. The total projected income from membership, as of 16 January 2026 is £71,000. An update on the confirmed income from membership will be provided at the Joint Committee meeting on 10 February 2026. 4.4. The £71,000 will form the basis of the 2026/2027 budget, with £59,000 plus audit fee set aside for support and audit costs, and the remaining funds being available for use by the Project Steering Group and Social Care Groups. 4.5. It will be a priority for the Project’s management groups to identify appropriate uses for the Project’s residual fund, which will support the ongoing work plans. 4.6. It should be noted that the proposed baseline fee for the 2025/2026 audit is yet to be confirmed. However, recent information obtained from Audit Scotland suggests that the expected 2025/2026 audit fee will be £2,570, an increase of 4.47% from 2024/2025 (£2,460). 5. Project Governance 5.1. The five current Full Member Councils will continue to represent the interests of the Clyde Valley Group and develop the strategic direction of the Project, subject to the terms of the Minute of Agreement. 5.2. The Joint Committee will continue to comprise Elected Members from each of the Full Member Councils. 5.3. Similarly, the Project Steering Group and the Social Care Group will have the same Councils represented as core members. 6. Utilisation of Funds. 6.1. The spend of the Project’s funds is agreed jointly by the Project Steering Group and the Social Care Group following discussions with the Sub-Group members where appropriate. 14
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6.2. This area is kept under review, and suggestions for future spend will be actively considered at the Project Steering Group and Social Care Group meetings. As per previous years, in 2026/2027 the fund available will depend on the final overall income from all levels of membership. 6.3 Any unspent element of the funding each year will be transferred to the Balance Sheet for use in future years. This balance will be reviewed annually as part of the review of membership and contributions. 7. Conclusions 7.1 There remains a commitment from the membership of the Clyde Valley Group to sustain the work of the Clyde Valley Learning and Development Project and continue to realise the benefits of participation. 7.2. The renewed commitment to membership illustrates the high level of enthusiasm for participation in each element of the Project’s work, including the Steering Group, Social Care Group, e-Learning Group, Promoting Positive Behaviour (PPB) Governance Groups and the Chartered Management Institute (CMI) Management Group. 7.3. It is proposed that the current categories and level of membership fees be retained for the next financial year, as the Project is deemed viable based on confirmed income and balances carried forward. 8. Employee Implications 8.1. The continued support of the in-kind contributions of officers drawn from the Clyde Valley Member Councils will continue and remains crucial to the ongoing success of delivering the Project’s objectives. 8.2. Of equal importance is to ensure that officers attending and participating in each of the Groups’ activities are empowered to make management and strategic decisions on behalf of their respective organisations and that appropriate officers are nominated from each council to fulfil this requirement. 9. Financial Implications 9.1. For the financial year 2026/2027, funding of £71,000 is projected to date, compared to the £59,000 minimum level previously agreed to maintain the viability of the Project. The figure of £59,000 does not include any expenditure required by the Project and its Sub-Groups. 9.2. The proposed baseline audit fee for the 2025/2026 audit is not yet confirmed. However, based on information from Audit Scotland, it is expected that the audit fee will be £2,570, an increase of 4.47% from 2024/2025 (£2,460). This will be met by Project funds. 9.3. There are no guarantees that this level of funding will be maintained year on year. It is, therefore, essential that the Joint Committee agrees an acceptable minimum level of funding before proceeding each year. 10. Climate Change, Sustainability and Environmental Implications 10.1. There are no climate change, sustainability, or environmental implications within this report. 15
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11. Other Implications 11.1. The risk to the Project in future years will be that the minimum number of Full Members or the minimum level of funding cannot be achieved. 11.2. In light of budgetary pressures facing all councils including South Lanarkshire, it must be considered a potential risk to the Project if South Lanarkshire Council should opt to withdraw from its position as lead authority. 11.3. In either of these circumstances, it may not be viable to continue with the Project in its current form and structure. 11.4. The Joint Committee is asked to note that the terms of the Minute of Agreement require Member Councils to provide six months notice of their intention to withdraw from the Clyde Valley Learning and Development Project. 12. Integrated Impact Assessment and Consultation Requirements 12.1. 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. 12.2. Consultation has been undertaken with all existing members of the Project. Ali Floyd Project Manager Clyde Valley Learning and Development Group 23 January 2026 Previous References 11 June 2018 - Update on the Future and Funding for the Clyde Valley Learning and Development Project for 2018/2019 10 February 2025 – Membership and Funding for the Clyde Valley Learning and Development Project for 2025/2026 List of Background Papers Clyde Valley EGF Training Bid NBSS Clyde Valley Consortium Submission November 2006 NBSS Clyde Valley Consortium – Secondary Paper December 2006 Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Ali Floyd, Project Manager, Clyde Valley Learning and Development Group Tel: 01698 454627 E-mail: ali.floyd@southlanarkshire.gov.uk 16
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Appendix 1 Membership Contributions 2026/2027 Table 1: Projected Contributions as of 16 January 2026 Council Previous Membership Status New Membership Status Contribution East Renfrewshire Full Full £5,000 Glasgow City Full Full £10,000 Inverclyde Full Full £5,000 North Lanarkshire Full Full £10,000 South Lanarkshire Full Full £10,000 Angus Participating Participating £3,000 Clackmannanshire Participating Participating £3,000 Dundee Participating Participating £4,000 East Dunbartonshire Participating Participating £3,000 Falkirk Participating Participating £4,000 Orkney Participating Participating £3,000 Renfrewshire Participating Participating £4,000 Scottish Borders Participating Participating £3,000 West Dunbartonshire Participating Participating £4,000 Total £71,000 17
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102 West Port Edinburgh EH3 9DN 8 Nelson Mandela Place Glasgow G2 1BT The Green House Beechwood Business Park North Inverness IV2 3BL T: 0131 625 1500 E: info@audit-scotland.gov.uk www.audit-scotland.gov.uk Clyde Valley Learning and Development Joint Committee 23 January 2026 Update on the 2025/26 audit of Clyde Valley Learning and Development Joint Committee 1. The purpose of this letter is to provide members with an update on the 2025/26 audit of Clyde Valley Learning and Development Joint Committee (the Joint Committee). 2. Our planning work on the 2025/26 audit of the Joint Committee is at an early stage. Therefore, we are not able to present our Annual Audit Plan at the Joint Committee meeting on 9 February 2026. We have included this Audit Strategy Letter to update members on progress and highlight key audit matters. Following the conclusion of our audit planning procedures, we will issue a copy of the Annual Audit Plan to officers and members of the Joint Committee by 31 March 2026. Risks 3. Our preliminary planning work has identified the following significant risk which is presumed to be a significant risk in any audit and requires specific audit considerations. • Risk of material misstatement due to management override of controls: International Standard on Auditing 240 (ISA 240) requires that audits are planned to consider the risk of material misstatement in the financial statements caused by fraud. This includes the risk of fraud due to the management override of controls to change the position disclosed in the financial statements. 4. Our Annual Audit Plan will include any further risks identified from our planning work and outline our response to all identified risks. Audit Fee 5. The proposed baseline audit fee for the 2025/26 audit is £2,570 (2024/25: £2,460). 6. In setting the fee for 2025/26 we have assumed that the Joint Committee has effective governance arrangements and will prepare comprehensive and accurate accounts for audit in line with the agreed timetable for the audit. The audit fee assumes there will be no major change in respect of the scope of the audit during the year and where our audit cannot proceed as planned, a supplementary fee may be levied. Audit Timetable 7. We are working towards issuing the independent auditor’s report and Annual Audit Report by the statutory deadline of 30 September 2026. However, we acknowledge this may not be achievable due to ongoing pressures. We will maintain a pragmatic and flexible approach to the 6 19
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audit and will continue to have discussions with management and the Convener of the Joint Committee around the progress of our work and any changes that may be required to the target dates outlined in Exhibit 1. Exhibit 1 Audit outputs Audit Output Target date Joint Committee date Annual Audit Plan 31 March 2026 To be circulated to members by 31 March 2026 and presented at the meeting of the Joint Committee on 08 June 2026 Independent Auditor's Report 30 September 2026* 14 September 2026* Annual Audit Report 30 September 2026* 14 September 2026* Source: Audit Scotland *These dates are provisional at this time. Our target will be to meet the statutory deadline of 30 September as set out above, however planning work and discussions around what is achievable in terms of a timetable for the audit remain ongoing. Target dates will be confirmed within our Annual Audit Plan. Independence and Objectivity 8. Auditors appointed by the Accounts Commission or Auditor General must comply with the Code of Audit Practice and relevant supporting guidance. When auditing the financial statements, auditors must also comply with professional standards issued by the Financial Reporting Council and those of the professional accountancy bodies. These standards impose stringent rules to ensure the independence and objectivity of auditors. Audit Scotland has robust arrangements in place to ensure compliance with these standards including an annual “fit and proper” declaration for all members of staff. The arrangements are overseen by the Executive Director of Innovation and Quality who serves as Audit Scotland’s Ethics Partner. 9. The engagement lead (i.e. appointed auditor) for the Joint Committee is Pauline Murray, Senior Audit Manager. Auditing and ethical standards require the engagement lead to communicate any relationships that may affect the independence and objectivity of audit staff. We are not aware of any such relationships pertaining to the audit of the Joint Committee. Pauline Murray Senior Audit Manager Audit Scotland 102 West Port Edinburgh EH3 9DN 20