Agenda Document Pack - Clyde Valley Learning and Development Joint Committee - 08/06/2026
South Lanarkshire Council · 8 June 2026
Back to Clyde Valley Learning and Development Joint Committee — 8 June 2026 and its agenda
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Council Offices South Lanarkshire Council Almada Street Hamilton ML3 0AA Friday, 29 May 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, 08 June 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 Minutes of Previous Meeting Minutes of the meeting of the Clyde Valley Learning and Development Joint Committee held on 9 February 2026 submitted for approval as a correct record. (Copy attached) 3 - 6 Item(s) for Monitoring 3 Revenue Budget Monitoring 2026/2027 - Clyde Valley Learning and Development Joint Committee Report dated 15 May 2026 by the Treasurer to the Clyde Valley Learning and Development Joint Committee. (Copy attached) 7 - 10 Item(s) for Decision 4 Clyde Valley Learning and Development Group – Governance Considerations Report dated 22 May 2026 by the Head of Personnel Services, South Lanarkshire Council. (Copy attached) 11 - 16 5 Annual Governance Statement 2025/2026 Report dated 5 May 2026 by the Treasurer to the Clyde Valley Learning and Development Joint Committee. (Copy attached) 17 - 22 Item(s) for Noting 6 Clyde Valley Learning and Development Joint Committee - Annual Audit Plan 2025/2026 Annual Audit Plan dated March 2026 by Audit Scotland, External Auditor. (Copy attached) 23 - 38 7 Unaudited Annual Accounts 2025/2026 Report dated 5 May 2026 by the Treasurer to the Clyde Valley Learning and Development Joint Committee. (Copy attached) 39 - 64 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 2
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CLYDE VALLEY LEARNING AND DEVELOPMENT JOINT COMMITTEE Minutes of meeting held via Microsoft Teams on 9 February 2026 Convener: Councillor Francesca Brennan, Inverclyde Council (Vice Convener) Councillors Present: East Renfrewshire Council: Andrew Anderson Glasgow City Council: Anne McTaggart South Lanarkshire Council: Lynsey Hamilton (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 John McConnell, Finance Adviser; Lorraine O’Hagan, Head of Finance (Strategy), South Lanarkshire Council Clyde Valley Learning and Development Project Ali Floyd, Project Manager Project Steering Group Lisa Bond, Inverclyde Council Karen Gormal (Chair), South Lanarkshire Council Also Attending: Audit Scotland Rachel Brough-Mitchell, Senior Auditor; Katrina Lyall, Trainee Auditor 1 Declaration of Interests No interests were declared. 2 Changes in Membership of the Joint Committee A report dated 16 January 2026 by the Clerk to the Clyde Valley Learning and Development Joint Committee was submitted on changes to the membership of the Joint Committee. 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 Joint Committee for the duration of Councillor Hamilton’s family leave. In addition, Councillor Susan Kerr had replaced Councillor Gavin Keatt as the South Lanarkshire Council substitute member of the Joint Committee for the same period. 2 3
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Councillor Lynsey Hamilton had since returned from her family leave and had 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 had replaced Councillor Gavin Keatt as the Convener of the Joint Committee. Further to this change in membership, Councillor Gavin Keatt had replaced Councillor Susan Kerr as the South Lanarkshire Council substitute member of the Joint Committee. The changes in membership had been effective from 12 January 2026. The Joint Committee decided: (1) that it be noted that Councillor Lynsey Hamilton had replaced Councillor Gavin Keatt as the South Lanarkshire Council member and Convener of the Joint Committee; and (2) that it be noted that Councillor Gavn Keatt had replaced Councillor Susan Kerr as the South Lanarkshire Council substitute member of the Joint Committee. [Reference: Minutes of 9 June 2025 (Paragraph 7)] 3 Minutes of Previous Meeting The minutes of the meeting of the Clyde Valley Learning and Development Joint Committee held on 24 November 2025 were submitted for approval as a correct record. The Joint Committee decided: that the minutes be approved as a correct record. 4 Revenue Budget Monitoring 2025/2026 – Clyde Valley Learning and Development Joint Committee A report dated 16 January 2026 by the Treasurer to the Clyde Valley Learning and Development Joint Committee was submitted:- providing a forecast for the year to 31 March 2026 providing actual expenditure at 29 December 2025 As at 29 December 2025, expenditure of £0.084 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 £0.013 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 29 December 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. 4
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[Reference: Minutes of 9 June 2025 (Paragraph 3)] Councillor Hamilton joined the meeting during this item of business. Due to potential technical difficulties, Councillor Hamilton asked that the Vice Convener continue to chair the meeting 5 Membership and Funding for the Clyde Valley Learning and Development Project for 2026/2027 A report dated 23 January 2026 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 2026/2027. 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. The final position on membership and funding for 2026/2027 had not yet been finalised at the time of the meeting. The Project Manager provided an update advising that it was still projected that the 5 full member councils would continue their membership and the total income from membership fees would be £71,000. The projected £71,000 would form the basis of the 2026/2027 budget, with £61,570 set aside for support and audit costs, and the remaining funds being available for use by the Project. Any unspent element of the funding each year would be transferred to the balance sheet for use in future years. 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 projected 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. The Joint Committee decided: (1) that it be noted that the model of membership and funding remained viable; (2) that the previously agreed categories and level of membership fees, as detailed in the report, be retained for 2026/2027; (3) that the minimum level of funding to allow the continuation of the Project for 2026/2027 remain at the previously agreed level of £59,000; and (4) that it be noted that the projected funding of £71,000 exceeded the recommended minimum level of funding by £12,000. [Reference: Minutes of 10 February 2025 (Paragraph 4) and Minutes of 11 June 2018 (Paragraph 6)] 5
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6 Update on the 2025/2026 Audit of Clyde Valley Learning and Development Joint Committee The Joint Committee considered the update on the 2025/2026 audit of the Clyde Valley Learning and Development Joint Committee, dated 23 January 2026, submitted by the Joint Committee’s external auditor, 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 Joint Committee decided: that the update be noted. 7 Urgent Business There were no items of urgent business. 6
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Report Agenda Item Report to: Clyde Valley Learning and Development Joint Committee Date: 8 June 2026 Report by: Treasurer to Clyde Valley Learning and Development Joint Committee Subject: Revenue Budget Monitoring 2026/2027 - 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 actual expenditure measured against the revenue budget for the period 1 April 2026 to 15 May 2026 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 2026/2027 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. 3.2. The previous report to the February 2026 meeting of the Joint Committee noted 14 member councils had confirmed their membership position for 2026/2027. Since that meeting, Falkirk Council has confirmed that they are no longer participating in the Joint Committee arrangements and, as such, this reduces the number of councils to 13. The financial impact of this decision is that it reduces the member contributions from £0.071 million to £0.067 million. 3.3. These member contributions form the basis for the expenditure budget for 2026/2027 which is therefore also reduced. The budget is now £0.067 million (previously £0.071 million). This funds the Management Fee to South Lanarkshire Council (£0.059 million), project work (£0.005 million), and the External Audit fee (£0.003 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 of £0.092 million and income budget of £0.092 million. 3 7
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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. As at 15 May 2026, there is a forecast breakeven position against the budget. There is no actual spend to date, but income received to 15 May is £0.033 million reflecting member contributions paid to date. 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. Equality 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 15 May 2026 Previous References None List of Background Papers Financial ledger and budget monitoring results to 15 May 2026 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 8
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Appendix A CLYDE VALLEY LEARNING AND DEVELOPMENT JOINT COMMITTEE Revenue Budget Monitoring Report Period Ended 15 May 2026 (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 5 5 0 - 0.0% 0 Transport & Plant 0 0 0 - n/a 0 Administration Costs 84 84 0 - 0.0% 0 Payments to Other Bodies 3 3 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. 92 92 0 - 0.0% 0 Total Controllable Inc. (92) (92) 0 - 0.0% (33) Net Controllable Exp. 0 0 0 - 0.0% (33) 9
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Report Agenda Item Report to: Clyde Valley Learning and Development Joint Committee Date of Meeting: 8 June 2026 Report by: Head of Personnel Services, South Lanarkshire Council Subject: Clyde Valley Learning and Development Group – Governance Considerations 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] provide an update on work which has taken place within South Lanarkshire Council and to share initial findings related to the Clyde Valley Learning and Development Group (CVLDG) 2. Recommendation(s) 2.1. The Joint Committee is asked to approve the following recommendation(s):- [recs] (1) to note the content of the report; (2) that the Joint Committee, after consulting with full members, determines more suitable governance arrangements based on the initial findings provided in Section 5; and (3) endorse the reactivation of the Steering Group to communicate the outcomes, oversee the Learning Management System transition, and coordinate next steps. [1recs] 3. Background 3.1. As part of ongoing governance arrangements, consideration has been made on:- the overall membership of the Group the sustainability of the Sub-Groups, should membership continue to decline the procurement of a new Learning Management System (LMS) the time and cost of maintaining a Joint Committee structure and the formality of the governance arrangements the benefits and breadth of the current shared services and opportunities to widen these 3.2. The Clyde Valley Learning and Development Group (CVLDG) was established in October 2007 as a partnership between 8 local authorities in west central Scotland. South Lanarkshire Council (SLC) continues to be the lead authority since its inception. 4 11
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3.3. As lead authority, SLC acts as an agent for and on behalf of the CVLDG for all financial transactions including procurement, and SLC’s Financial Regulations and Standing Orders on Contracts apply for all transactions and processes undertaken on behalf of the Group. 3.4. The CVLDG comprises of:- the Joint Committee (JC) which is an elected member group that oversees CVLDG governance. Led by SLC, the JC meets three times per year to review or approve decisions related to membership, projects, proposals, outcomes, and benefits. the Steering Group (SG) which is a senior officer committee of full member councils, chaired by SLC. It meets quarterly to oversee project development, review progress, and manage funding. Social Care Group (SCG) which coordinates a shared agenda of collaborative projects, planned annually including:- PPB, created by CVLDG, provides training for practitioners and managers working with adults, children, or in educational settings with challenging behaviours. Governance is structured at three levels: Strategic, Local, and the Principal Trainers group, all overseen by SCG. PPB councils run free training programmes year-round within and between councils. the eLearning Group, led by SLC, meets every six weeks and is attended by 18 council representatives. the Chartered Management Institute (CMI) Group, chaired by SLC and meeting quarterly, works together to deliver accredited management and leadership programmes. 3.5. For the CVLDG to be viable, the Minute of Agreement (MoA) sets a minimum membership level of 5 full member councils. The Joint Committee has also agreed a minimum income of £59,000. For 2026/2027, 13 councils have taken up membership with 5 joining as full members with an income generated of £67,000. It should be noted that, for 2027/2028, Clackmannanshire intends to withdraw from the CVLDG which will decrease the income generated to £64,000. 4. Issues and Outcomes 4.1. The key issues identified are summarised below:- The overall membership remains above the minimum quorum, however, only five councils are full members, creating a risk that full membership could fall below the minimum level required for the CVLDG to remain viable. There was uncertainty within the sub-groups about whether the sub-groups could continue effectively if the CVLDG ceased to exist or its operating structure changed. The procurement of a new LMS presents a risk, particularly where South Lanarkshire Council would remain contract owner while not using the system directly. Questions have been raised about the time and cost involved in maintaining a Joint Committee structure for a group operating with a relatively low-level budget, with a formality that is not needed for the size and scope of the work taking place. There is a risk that opportunities for additional shared service benefits may be missed if the scope of the CVLDG is not widened. Since the CVLDG started, over time there are other partner agencies who now offer similar shared service delivery models such as the Improvement Service. 12
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4.2. Four outcomes have been considered:- 1. Explore if an alternative, more appropriate operating structure could be introduced that increases the efficiency for the CVLDG by reducing resource pressures of operating a full joint committee structure. 2. Increase the scope of the CVLDG to bring other activities into the shared service format 3. Explore ways to protect the operation of the CVLDG by increasing membership and/or changing the operating structure. 4. Assess the need for all sub-groups and protect the sub-groups by ensuing they are structured to operate independently of the CVLDG should they be required to do so at any time. 5. Initial Findings 5.1. Outcome 1 is to examine alternative structures to ease the resource demands of running a Joint Committee (JC). 5.1.1 The original structure was set up at the time of launch in 2007 and was funded by the Scottish Government. Initial findings suggest the current arrangement is complex and not proportional to present day activity. Legal advice confirmed the constitution of the Joint Committee in terms of section 57 of the Local Government (S) Act 1973 was considered the appropriate way to proceed following a funding award from the Scottish Government almost 20 years ago. Given that there are no longer any conditional arrangements in place and there is no legal requirement or need to have such a formal working arrangement, SLC as Lead Authority should consider the most appropriate arrangement needed for current purposes of the member authorities (all levels of membership) in consultation with the other full members and with the groups which sit under the Steering Group. 5.1.2 The initial findings highlighted SLC resources are heavily used to support the JC, including the organisation and facilitation of pre-meetings and JC meetings, oversight of budget control, engagement with Audit Scotland, preparation of financial accounts, and general project management activities. It has also been found that SLC’s input to support these arrangements has increased over time without a corresponding review of the funding arrangements or fee structure. 5.1.3. SLC has established that other partners including the Improvement Service and Scotland Excel can support and / or provide:- Scotland Excel Mainly focuses on Procurement Services, Consultancy and the Scotland Excel Academy, however, there are plans further down the line to expand including flexible learning options and management and leadership. Improvement Service An established shared-service and sector support model for Scottish Local Government. 13
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These organisations could be considered as established potential alternative delivery supports and model to the current CVLDG arrangement. 5.2. Outcome 2 focused on assessing the potential for expanding the remit of the CVLDG. 5.2.1 SLC has identified potential opportunities to broaden its scope by incorporating various workforce development initiatives, such as health and safety training, management and leadership development, as well as equality and diversity opportunities. 5.2.2 It is recommended that the Steering Group be reactivated as it has not met for some time, to facilitate the presentation of proposals to expand the remit of the CVLDG. 5.3. Outcome 3 focused on protecting CVLDG operations by expanding membership or altering the structure. 5.3.1 The findings highlighted at present, that only full members are involved in governance, and there are no procurement-only members; fees match each member's contribution. 5.3.2 The future direction will depend on decisions regarding outcomes 1 and 2 and may require reviewing the membership model to align with new governance and potential offerings. 5.4. Outcome 4 assessed the need for sub-groups and their ability to operate independently. 5.4.1. The initial findings found that all sub-groups vary in terms of productivity, however, they all could operate on their own with no impact should CVLDG change its strategic operating structure. Each sub-group has the capacity to evolve in line with any future arrangements with no impact to group members. 5.4.2. Work has revealed that the eLearning Group currently lacks a structured work plan with consistent outputs for developing shared modules. It also suggested that reactivating the Steering Group could offer a useful way to report progress, improve oversight, and support a more defined collaborative delivery programme. 5.4.3. Work has also found that CVLDG no longer receives a discounted rate from CMI, as this arrangement ended in 2022. It may be possible to investigate other providers who are open to negotiating discounts for member councils. Additionally, end users have recently reported difficulties accessing the portal, negatively affecting their studies; this issue should be addressed in any upcoming review of service provision. 5.5. This work has also highlighted the position of the shared LMS. The current contract has been extended to July 2027 and procurement activity for a longer-term solution has commenced. However, the number of councils participating in the shared LMS arrangement has reduced significantly from 8 to 3, reflecting a preference amongst some councils to pursue their own solutions to better meet local requirements. 5.6. The impact of this change raised the question as to whether a shared LMS remains a viable option in its current form. Should CVLDG continue under the existing arrangements, there will be a requirement to consider how South Lanarkshire 14
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Council protects its interests through the contract and wider governance arrangements. 6. Employee Implications 6.1. There are no employee implications arising from this report. Further consideration will be given to the level of resource currently provided by South Lanarkshire Council to support CVLDG programme administration and invoicing should the operating structure change as part of next steps. 7. Financial Implications 7.1. The CVLDG requires a minimum of five full members, as set out in the Minute of Agreement and an annual income of £59,000, as previously agreed by the Joint Committee, to remain viable. 7.2. For 2026/2027, membership totals 13 councils, of which five are full members, generating income of £67,000. 7.3. For 2027/2028, membership total is predicted to be 12 councils, of which five will be full members, generating income of £64,000 7.4. Should the CVLDG membership continue to decrease in the future, the income stream would decrease in accordance. 8. Climate Change, Sustainability and Environmental Implications 8.1. There are no implications arising from this report for further consideration. 9. Risk and Other Implications 9.1. Should changes be made in the future there is a positive impact anticipated for SLC including the finance team, as the revised structure is expected to streamline financial processes by reducing administrative overhead. The team will experience a lighter workload, enabling them to focus on other SLC activity. 9.2. There is a potential reputational risk for the local authority should it decide to terminate the existing memorandum of agreement (MoA). However, given the progression of time and the emergence of alternative agencies such as Scotland Excel and the Improvement Service, the impact of such a decision may be mitigated. 9.3. Both these organisations are well positioned to assume responsibility for the relevant functions, ensuring continuity of support and minimising any negative perceptions amongst stakeholders. 10. Integrated Impact Assessment and Consultation Requirements 10.1. There is no requirement for an integrated impact assessment or consultation with Trade Unions. Consultation will be carried out with full member councils regarding proposed changes to the governance arrangements. Michelle Milne Head of Personnel Services South Lanarkshire Council 22 May 2026 15
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Previous References None List of Background Papers Minute of Agreement - 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:- Karen Gormal, Employee Development and Diversity Manager E-mail: karen.gormal@southlanarkshire.gov.uk 16
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Report Agenda Item Report to: Clyde Valley Learning and Development Joint Committee Date: 8 June 2026 Report by: Treasurer to Clyde Valley Learning and Development Joint Committee Subject: Annual Governance Statement 2025/2026 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 2025/2026 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 2025/2026 Annual Accounts. [1recs] 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 2025/2026 considered guidance detailed within the Delivering Good Governance in Local Government Framework. 4. Annual Governance Statement for 2025/2026 4.1. The Annual Governance Statement for 2025/2026 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. 5 17
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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. 4.5. For 2025/2026, 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. 8. Climate Change, Sustainability and Environmental Implications 8.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 9. Other Implications 9.1. 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. 10. Equality Impact Assessment and Consultation Arrangements 10.1. 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. 10.2. There is also no requirement to undertake any consultation in terms of the information contained in the report. Lorraine O’Hagan Treasurer 5 May 2026 Previous References None List of Background Papers Clyde Valley Learning and Development Joint Committee Annual Accounts Annual Governance Statement and Annual Accounts 2025/2026. 18
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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) Graham.booth@southlanarkshire.gov.uk 19
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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 2025/2026, Lynsey Hamilton (South Lanarkshire) was Convenor until 27 April 2025, and then again from 12 January 2026 onward. Gavin Keatt (South Lanarkshire) covered the period from 28 April 2025 to 11 January 2026, as Council Member of the Joint Committee and the Convener of the Joint Committee. 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. 20
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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 2026, the 2026/2027 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 (2026/2027) and concluded that it would be sufficient to support the Project as a going concern, with reserves available to assist with other Project work. 21
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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 2025/2026 and I will continue to review these as appropriate during 2026/2027. 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 nineteenth year of the Clyde Valley Learning and Development Joint Committee (financial year 2025/2026), 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 22
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Clyde Valley Learning & Development Joint Committee Annual Audit Plan 2025/26 Prepared for Clyde Valley Learning and Development Joint Committee March 2026 6 23
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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 9 Reporting arrangements, timetable and audit fee 10 Other matters 13 Accessibility You can find out more and read this report using assistive technology on our website www.audit.scot/accessibility. 24
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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 2025/26 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, hereafter referred to as ‘the Joint Committee’, for the period from 2022/23 until 2026/27. The 2025/26 financial year is therefore the fourth 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. 25
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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, namely the Management Commentary and the Annual Governance Statement. • 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. The Joint Committee’s 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 regularity that enables it to successfully deliver its objectives. The features of proper financial stewardship include: 26
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Audit scope and responsibilities | 5 • Establishing arrangements to ensure the proper conduct of its affairs. • Preparation of annual accounts, comprising financial statements that give a true and fair view and other information. • 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. 27
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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 2025/26 Materiality levels for the Joint Committee Materiality The Joint Committee 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 2024/25 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 £1,200 28
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Audit of the annual accounts | 7 Materiality The Joint Committee procedures are required. Using professional judgement, performance materiality has been set at 75% of planning materiality. 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 7. A significant risk of material misstatement is a risk which 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. 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 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. 29
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Audit of the annual accounts | 8 Risk of material misstatement Planned audit response • Test journals entries, focusing on those that are assessed as higher risk. • 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 identified, including those that have greatest impact on the planned audit procedures and require most attention when performing the audit. 30
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Wider scope and Best Value | 9 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. A conclusion on 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. 31
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Reporting arrangements, timetable and audit fee | 10 Reporting arrangements, timetable and audit fee Audit outputs 25. The outputs from the 2025/26 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, recommendations, where required, and any good practice identified. 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 2026 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 2026. 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. 32
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Reporting arrangements, timetable and audit fee | 11 Exhibit 3 2025/26 audit timetable Audit activity Joint Committee target date Audit team target date Relevant committee date Issue of Annual Audit Plan 31 March 2026 8 June 2026 Annual accounts: • Consideration of unaudited annual accounts by those charged with governance 8 June 2026 8 June 2026 • Submission of unaudited annual accounts and all working papers to audit team 8 June 2026 • Latest date for audit clearance meeting 28 August 2026 28 August 2026 • Issue of draft Letter of Representation, proposed Independent Auditor’s Report, and proposed Annual Audit Report 31 August 2026 14 September 2026 • Agreement of audited and unsigned annual accounts 31 August 2026 31 August 2026 • Approval by those charged with governance and signing of audited annual accounts 14 September 2026 14 September 2026 • Signing of Independent Auditor’s Report and issue of Annual Audit Report 14 September 2026 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 2025/26 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 33
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Reporting arrangements, timetable and audit fee | 12 example, due to incomplete or inadequate working papers, the audit fee may need to be increased. Exhibit 4 Audit fee Fee component1 Fee (£) External auditor remuneration 15,850 Pooled costs, such as travel and subsistence costs 550 Sectoral cap adjustment (13,830) Total 2025/26 fee 2,570 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. 34
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Other matters | 13 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 2025/26 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 2025/26 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. 35
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Other matters | 14 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 monitors 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. 36
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Clyde Valley Learning & Development Joint Committee Annual Audit Plan 2025/26 Audit Scotland, 4th Floor, 102 West Port, Edinburgh EH3 9DN Phone: 0131 625 1500 www.audit.scot AS.5.0 37
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Report Agenda Item Report to: Clyde Valley Learning and Development Joint Committee Date: 8 June 2026 Report by: Treasurer to Clyde Valley Learning and Development Joint Committee Subject: Unaudited Annual Accounts 2025/2026 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] ♦ advise of the Clyde Valley Learning and Development Joint Committee unaudited accounts position as at 31 March 2026 [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 2025/2026 (Appendix 1) be noted; and (2) that it be noted that the Annual Accounts will be submitted to the external auditor by 30 June 2026. o [1recs] 3. Background 3.1. The unaudited Annual Accounts (Appendix 1) show the Income and Expenditure Account and Balance Sheet to 31 March 2026 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 £0.089 million in 2025/2026 and had income of £0.102 million. This resulted in a £0.013 million surplus. 5.2. The £0.013 million surplus will be transferred to reserves for use in future years. This takes the reserves balance as at the end of 2025/2026 to £0.077 million. 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 39
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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. Equality 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 to Clyde Valley Learning and Development Joint Committee 5 May 2026 Previous References None List of Background Papers Clyde Valley Learning and Development Joint Committee Annual Accounts 2025/2026 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 40
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1 CLYDE VALLEY LEARNING AND DEVELOPMENT JOINT COMMITTEE UNAUDITED ANNUAL ACCOUNTS 2025/2026 7 41
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2 CLYDE VALLEY LEARNING AND DEVELOPMENT JOINT COMMITTEE ANNUAL ACCOUNTS 2025/2026 CONTENTS 3 Introduction by the Convener of Clyde Valley Learning and Development Joint Committee 4-8 Management Commentary 9-11 Annual Governance Statement 12 Movement in Reserves Statement 13 Comprehensive Income and Expenditure Statement 14 Balance Sheet 15 Cash Flow Statement 16-18 Notes to the Financial Statements 19-20 Statement of Accounting Policies 21 Statement of Responsibilities for the Annual Accounts 22 Audit Arrangements 23 Glossary of Terms 24 Clyde Valley Learning and Development Joint Committee Members 42
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3 Introduction by the Convener of Clyde Valley Learning and Development Joint Committee It sometimes seems that the one constant in local government is change. In a climate where we constantly face new challenges, it is more important than ever that we rely on our networks and collaborations. The Clyde Valley Learning and Development Group remains an exceptionally successful example of this collegiate spirit. For a project originally envisaged to last for five years it is astonishing to reflect that last year was the eighteenth year of the Project’s existence. As the membership structure established six years ago continues to demonstrate the continued support of our Member Councils, a healthy number of councils continue to retain membership as Full or Participating Members. I remain confident that the exceptional networks established through the Project will continue to provide opportunities for mutual support and shared delivery of learning and development. 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. In the face of the challenges facing our communities and our councils, I believe we can continue to look forward optimistically to the coming year for the Clyde Valley Learning and Development Group and would like to take the opportunity to encourage all Joint Committee Members, and the officers from the Member Councils to continue to take an active role in ensuring the continued success of the Project. Councillor Lynsey Hamilton Convener Clyde Valley Learning and Development Joint Committee 43
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4 Management Commentary 2025/2026 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 2025/2026 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 infor- mation technology, A consistent approach to training, learning and development, Ensuring equality of opportunity for all Clyde Valley employees in accessing appropri- ate learning and development, 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 2025-2026, 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. 44
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5 In the financial year 2025/2026, 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 mandatory training for all councils Delivering a paper which analyses the barriers to access training and learning oppor- tunities 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 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 late 2024 the Chair of the PPB Strategic Governance Group retired, and this was followed by the current Project Manager for the overall project in May 2025. Successors for both of these posts are now in place, but there is always a learning curve when such experienced team members depart. 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 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. In 2025 it was recognised that the re-establishment of more frequent Steering Group meetings should be a priority in the coming year. Work is underway to establish that, with new Project Manager now in post. 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 45
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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 2025/2026 the project has five full members and eight participating members. For the third year running this number presents a risk to the project’s sustainability as five full members is the stated minimum number. The income of £0.071 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. [Something about the lousy presentations we had – God this is like pulling teeth] 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 thirteen years. In 2024/25, 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 childcare) Dealing with inconsistency and mixed messages in Care Inspection reports Health and Social Care staffing 46
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7 These topics along with existing programmes will continue to form the basis of the Social Care Group’s agenda over 2025/26. 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 2025/2026, the Revenue Expenditure results for the Committee are shown on page 14. This shows a net surplus position of £0.013m 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 2025/2026. Support expenses of £0.059m were paid to South Lanarkshire Council. The Project also incurred expenditure on Training Costs £0.028m. 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 2025/2026 was £0.002m. The Committee's income is made up of contributions from Member Councils (£0.071m in 2025/2026). There is a General Fund Balance comprising accumulated underspends since the inception of the Project in 2007/2008. The surplus of £0.013m for 2025/2026, 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. 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. 47
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8 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. 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 Councillor Lynsey Hamilton Convener – Clyde Valley Learning and Development Joint Committee 48
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9 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 2025/2026, Lynsey Hamilton (South Lanarkshire) was Convenor until 27 April 2025, and then again from 12 January 2026 onward. Gavin Keatt (South Lanarkshire) covered the period from 28 April 2025 to 11 January 2026, as Council Member of the Joint Committee and the Convener of the Joint Committee. 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. 49
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10 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 2026, the 2026/2027 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 (2026/2027) and concluded that it would be sufficient to support the Project as a going concern, with reserves available to assist with other Project work. 50
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11 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 2025/2026 and I will continue to review these as appropriate during 2026/2027. 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 nineteenth year of the Clyde Valley Learning and Development Joint Committee (financial year 2025/2026), 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 51
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12 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. 2025/2026 General Fund Balance Total Usable Reserves Total Unusable Reserves Total Reserves £000 £000 £000 £000 Balance at 31 March 2025 64 64 - 64 Movement in Reserves during 2025/2026 Surplus on the provision of services 13 13 - 13 Other comprehensive income and expenditure - - - - Total comprehensive income and expenditure 13 13 - 13 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 2025/2026 13 13 - 13 Balance as at 31 March 2026 77 77 - 77 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 52
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13 Comprehensive Income and Expenditure Statement For the Year Ended 31 March 2026 The Comprehensive Income and Expenditure Statement gives a summary of resources generated and consumed by the Joint Committee in the year. 2024/2025 £000 2025/2026 £000 Notes 59 Support Expenses paid to South Lanarkshire Council 59 23 Training Costs for Member Councils 28 2 Payments to Other Bodies 2 1 84 Total Expenditure 89 (99) Income (102) (15) (Surplus) / Deficit on Provision of Service (13) (15) Total Comprehensive Income and Expenditure (13) 53
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14 Balance Sheet as at 31 March 2026 The Balance Sheet summarises the assets and liabilities of the Joint Committee at the Balance Sheet date. 31 March 2025 £000 31 March 2026 £000 Notes Current Assets 102 Short Term Investments 90 2 102 Total Current Assets 90 Current Liabilities (38) Creditors (13) 3 64 Net Current Assets 77 Represented By: 64 General Fund Balance 77 64 77 The notes on pages 17-19 form part of the financial statements. The unaudited accounts were approved for issue by the Board on 8 June 2026, and are signed on behalf of the Board by: Lorraine O’Hagan Treasurer – Clyde Valley Learning and Development Joint Committee 54
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15 Cash Flow Statement For the year ended 31 March 2026 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. 2024/2025 £000 2025/2026 £000 (15) Net (surplus) on the provision of services (13) 4 Adjust net surplus or deficit on the provision of services for non- cash movements 25 (11) Net cash flows from Operating Activities 12 11 Investing Activities (note below) (12) 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 2024/2025 £000 Description 2025/2026 £000 0 Movement in Debtors 0 4 Movement in Creditors 25 4 25 Cash Flow Statement Note – Investing Activities 2024/2025 £000 2025/2026 £000 11 Purchase or (Sale) of short-term and long-term investments (12) 11 Net cash flows generated from/ (used in) investing activities (12) 55
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16 Notes to the Accounts 1 Auditors’ Remuneration The auditors’ remuneration is included in the Payments to Other Bodies’ expenditure. 2025/2026 £000 2024/2025 £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 2025/2026, Clyde Valley Learning and Development Joint Committee has incurred fees of £2,570 for the statutory audit of the financial statements by Audit Scotland. The comparable figure for 2024/2025 was £2,460. Fees payable in respect of other services provided by the appointed auditor were £nil. (2024/2025: £nil) 2 Financial Instruments The following category of financial instrument is carried in the balance sheet: 31 March 2026 £000 31 March 2026 £000 31 March 2026 £000 31 March 2025 £000 31 March 2025 £000 31 March 2025 £000 Investments Long Term Current Total Long Term Current Total Loans and Receivables 0 90 90 0 102 102 Total Investments 0 90 90 0 102 102 3 Creditors The Creditors figure is analysed as follows: 2025/2026 £000 2024/2025 £000 Audit fee 2 3 Training Invoices 0 0 Prepaid Contributions from Local Authorities 10 33 Other Creditors 1 2 13 38 56
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17 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 2025/2026 £000 Payments 2025/2026 £000 Receipts 2024/2025 £000 Payments 2024/2025 £000 South Lanarkshire 8 59 12 59 North Lanarkshire 7 0 12 0 Glasgow City 5 0 14 0 East Renfrewshire (2) 0 7 0 Inverclyde 4 0 7 0 Total 22 59 52 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 2025/2026 £000 Creditors Balances 2025/2026 £000 Short Term Investment Balances 2024/2025 £000 Creditors Balances 2024/2025 £000 South Lanarkshire 90 77 102 64 North Lanarkshire 0 0 0 10 Total 90 77 102 74 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. 57
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18 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 8 June 2026 by the Treasurer to the Clyde Valley Learning and Development Joint Committee. 8 Post Balance Sheet Events No events occurred between 1 April 2026 and 8 June 2026 that would have an impact on the 2025/2026 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 2026/2027. 58
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19 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 2026 or services have been received but not paid for by end 31 March 2026, 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. 59
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20 (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. 60
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21 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 8 June 2026. Signed on behalf of Clyde Valley Learning and Development Joint Committee Councillor Lynsey Hamilton Convenor – 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 2026 and its income and expenditure for the year ended 31 March 2026. Lorraine O’Hagan Treasurer – Clyde Valley Learning and Development Joint Committee 61
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22 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 2026 is: Audit Scotland 4th Floor, 102 West Port Edinburgh EH3 9DN 62
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23 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. 63
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24 Clyde Valley Learning and Development Joint Committee Members (2025/2026) 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 Angela Campbell South Lanarkshire Council Councillor Lynsey Hamilton (Convener) Councillor Gavin Keatt (Temporary Convener) 64