Agenda Document Pack - Clyde Valley Learning and Development Joint Committee - 14/09/2026
South Lanarkshire Council · 14 September 2026
Back to Clyde Valley Learning and Development Joint Committee — 14 September 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
Council Offices South Lanarkshire Council Almada Street Hamilton ML3 0AA Friday, 04 September 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, 14 September 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
Page 2
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 8 June 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 25 August 2026 by the Treasurer to the Clyde Valley Learning and Development Joint Committee. (Copy attached) 7 - 10 4 Clyde Valley Learning and Development Joint Committee - 2025/2026 Annual Audit Report Letter and Annual Audit Report by Audit Scotland, External Auditor. (Copy attached) 11 - 38 Item(s) for Decision 5 Audited Annual Accounts 2025/2026 Report dated 28 August 2026 by the Treasurer to the Clyde Valley Learning and Development Joint Committee. (Copy attached) 39 - 70 6 Clyde Valley Learning and Development Group – Governance Considerations - Progress Report Report dated 21 August 2026 by the Head of Personnel Services, South Lanarkshire Council. (Copy attached) 71 - 84 Urgent Business 7 Urgent Business Any other items of business which the Chair decides are urgent. For further information, please contact:- Clerk Name: Stuart McLeod Clerk Telephone: 07385 370 117 Clerk Email: stuart.mcleod@southlanarkshire.gov.uk 2
Page 3
CLYDE VALLEY LEARNING AND DEVELOPMENT JOINT COMMITTEE Minutes of meeting held via Microsoft Teams on 8 June 2026 Convener: Councillor Lynsey Hamilton, South Lanarkshire Council Councillors Present: East Renfrewshire Council: Andrew Anderson Glasgow City Council: Anne McTaggart Inverclyde Council: Councillor Francesca Brennan (Vice Convener) North Lanarkshire Council: Michael McBride Attending: Clerk’s Office Stuart McLeod, Administration Officer; Lynne Wyllie, Administration Assistant, South Lanarkshire Council Treasurer’s Office Lorraine O’Hagan, Head of Finance (Strategy), South Lanarkshire Council Clyde Valley Learning and Development Project Ali Floyd, Project Manager Project Steering Group Karen Gormal (Chair) Also Attending: Audit Scotland Rachel Brough-Mitchell, Senior Auditor; Pauline Murray, Senior Audit Manager South Lanarkshire Council Michelle Milne, Head of Personnel Services 1 Declaration of Interests No interests were declared. 2 Minutes of Previous Meeting The minutes of the meeting of the Clyde Valley Learning and Development Joint Committee held on 9 February 2026 were submitted for approval as a correct record. The Joint Committee decided: that the minutes be approved as a correct record. 3 Revenue Budget Monitoring 2026/2027 – Clyde Valley Learning and Development Joint Committee A report dated 15 May 2026 by the Treasurer to the Clyde Valley Learning and Development Joint Committee was submitted providing a forecast for the year to 15 May 2026. 2 3
Page 4
Since the last meeting of the Joint Committee held on 9 February 2026, Falkirk Council had confirmed that it would not renew its membership as a participating member of the Clyde Valley Learning and Development Project, therefore, reducing the number of member councils to 13 and total member contributions from £0.071 million to £0.067 million. The member contributions formed the basis for the expenditure budget for 2026/2027 which was, therefore, also reduced. The budget was now £0.067 million which would fund the Management Fee to South Lanarkshire Council (£0.059 million), project work (£0.005 million) and the External Audit fee (£0.003 million). In addition, an estimate of training expenditure (£0.025 million), and the recharge of this to councils (£0.025 million), had also been added to the budget, giving a total expenditure of £0.092 million and income budget of £0.092 million. As at 15 May 2026, there was a projected breakeven position against the budget, as detailed in Appendix A to the report. The Joint Committee decided: (1) that the 2026/2027 member council contributions and resultant income and expenditure budgets for the year be noted; and (2) that the breakeven position on the revenue budget, as detailed in Appendix A of the report, be noted. [Reference: Minutes of 9 February 2026 (Paragraph 4)] 4 Clyde Valley Learning and Development Group – Governance Considerations A report dated 22 May 2026 by the Head of Personnel Services, South Lanarkshire Council was submitted providing an update on the initial findings of a review of the governance arrangements related to the Clyde Valley Learning and Development Group (CVLDG). As part of the review, consideration had been given to:- ♦ the overall membership of the CVLDG ♦ 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 those The report provided details of the key issues that had been identified, including the following issues and the resultant outcomes:- Issue - explore if an alternative, more appropriate operating structure could be introduced that would increase the efficiency for the CVLDG by reducing resource pressures of operating a full Joint Committee structure Outcome – it had been established that other partners, including the Improvement Service and Scotland Excel, could be considered as an established alternative delivery model to the current CVLDG arrangements Issue - increase the scope of the CVLDG to bring other activities into the shared service format Outcome - recommended that the Project Steering Group be reactivated to facilitate the presentation of proposals to expand the remit of the CVLDG 4
Page 5
Issue - explore ways to protect the operation of the CVLDG by increasing membership and/or changing the operating structure Outcome - the findings highlighted that only full member councils were involved in governance. The future direction would depend on decisions regarding the outcomes detailed above and might require reviewing the membership model to align with new governance arrangements and potential offerings Issue - assess the need for all sub-groups and protect the sub-groups by ensuring they were structured to operate independently of the CVLDG should they be required to do so Outcome – it had been found that all sub-groups varied in terms of productivity, however, they could all continue to operate independently should the CVLDG change its strategic operating structure. It was also found that reactivating the Project Steering Group would offer a useful way to report progress, improve oversight and support a more defined collaborative delivery programme. The Project Steering Group would also be able to oversee the LMS transition that was required as the number of councils participating in the shared LMS arrangement had reduced significantly with some member councils preferring to pursue their own solutions to better meet local requirements The Head of Personnel Services responded to a member’s question in relation to the timescales for determining more suitable governance arrangements. The Joint Committee decided: (1) that the content of the report be noted; (2) that, after consultation with full member councils based on the initial findings detailed in the report, the Joint Committee would determine suitable governance arrangements; and (3) that the reactivation of the Project Steering Group to facilitate proposals and oversee the Learning Management System transition be endorsed. 5 Annual Governance Statement 2025/2026 A report dated 5 May 2026 by the Treasurer to the Clyde Valley Learning and Development Joint Committee was submitted on the Annual Governance Statement for 2025/2026 which would be included in the Joint Committee’s 2025/2026 Annual Accounts. The Joint Committee’s Annual Governance Statement 2025/2026, which was attached at Appendix 1 to the report, provided details of the systems for internal control which were in place to ensure robust governance arrangements. For 2025/2026, the Treasurer’s opinion was that reasonable assurance could be placed on the adequacy and effectiveness of the Joint Committee’s framework of governance, risk management and control arrangements. The Joint Committee decided: that the Annual Governance Statement, attached at Appendix 1 to the report, which would be included in the Clyde Valley Learning and Development Joint Committee’s 2025/2026 Annual Accounts, be approved. 6 Clyde Valley Learning and Development Joint Committee – Annual Audit Plan 2025/2026 The Joint Committee considered the Clyde Valley Learning and Development Joint Committee Annual Audit Plan for 2025/2026, dated March 2026, submitted by the Joint Committee’s external auditors, Audit Scotland. The Plan set out the audit work necessary to allow Audit Scotland to provide an independent auditor’s report and meet the audit requirements set out in auditing standards and the Code of Audit Practice, including supplementary guidance. 5
Page 6
The Plan was structured around the following areas:- introduction audit scope and responsibilities audit of the annual accounts wider scope and Best Value reporting arrangements, timetable and audit fee other matters, including internal audit and audit quality Details were given on key aspects of those areas. The Joint Committee decided: that the Annual Audit Plan for 2025/2026 be noted. 7 Unaudited Annual Accounts 2025/2026 A report dated 5 May 2026 by the Treasurer to the Clyde Valley Learning and Development Joint Committee was submitted on the unaudited Annual Accounts for the Joint Committee for the year ended 31 March 2026. The unaudited Annual Accounts, attached as Appendix 1 to the report, detailed the income and expenditure account and balance sheet to 31 March 2026 for the Joint Committee. The Accounts showed that the Joint Committee’s total revenue expenditure had amounted to £0.089 million in 2025/2026 and had been met by income of £1.02 million. This had resulted in a £0.013 million surplus which would be transferred to reserves for use in future years. The balance on reserves as at 31 March 2026 was £0.077 million. The unaudited Annual Accounts for 2025/2026 would be passed to the external auditor for consideration by 30 June 2026. The Joint Committee decided: that the unaudited Annual Accounts for the Clyde Valley Learning and Development Joint Committee for year ended 31 March 2026 be noted. 8 Urgent Business There were no items of urgent business. 6
Page 7
Report Agenda Item Report to: Clyde Valley Learning and Development Joint Committee Date: 14 September 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 7 August 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 council 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 June 2026 meeting of the Joint Committee noted that 14 member councils had reduced to 13 member councils after Falkirk had decided to withdraw from the Clyde Valley Joint Committee for 2026/2027. There has been no change to membership since that meeting, meaning that the member council contributions remain at £0.067 million for 2026/2027. 3.3. These member council contributions of £0.067 million form the basis of the expenditure budget for 2026/2027. 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. 3.5. The report details the financial position for the Clyde Valley Learning and Development Joint Committee in Appendix A. 3 7
Page 8
4. Employee Implications 4.1. None 5. Financial Implications 5.1. As at 7 August 2026, there is a forecast breakeven position against the budget of £0.092 million. 5.2. For information, as at 7 August 2026, there is actual spend of £0.012 million under Administration Costs relating to subscription fees and also Income received to 7 August 2026 of £0.052 million reflecting member council 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. Risk and Other Implications 7.1. The main risk associated with the Clyde Valley Learning and Development Joint Committee Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied within the Joint Committee. The risk is managed through four weekly Budget Monitoring when any variance is analysed. In addition, the probable outturn exercise will ensure early warning for corrective action to be taken where appropriate. 8. Integrated Impact Assessment and Consultation Requirements 8.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. 8.2. There is also no requirement to undertake any consultation in terms of the information contained in the report. Lorraine O’Hagan Treasurer 25 August 2026 Previous References None List of Background Papers Financial ledger and budget monitoring results to 7 August 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
Page 9
Appendix A CLYDE VALLEY LEARNING AND DEVELOPMENT JOINT COMMITTEE Revenue Budget Monitoring Report Period Ended 7th August 2026 (No.5) 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% 12 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% (52) Net Controllable Exp. 0 0 0 - 0.0% (40) 9
Page 10
10
Page 11
4th Floor, 102 West Port, Edinburgh EH3 9DN Phone: 0131 625 1500 Email: info@audit.scot www.audit.scot Clyde Valley Learning and Development Joint Committee 14 September 2026 Clyde Valley Learning and Development Joint Committee Audit of the 2025/26 annual accounts Independent Auditor’s Report 1. My audit work on the 2025/26 annual accounts is now substantially complete. I anticipate being able to issue unmodified audit opinions in the Independent Auditor's Report on 14 September 2026. The proposed Independent Auditor’s Report is attached at Appendix A. Annual Audit Report 2. Under International Standards on Auditing in the UK (ISA (UK)), I am required to report specific matters identified from the audit of the annual accounts to those charged with governance of Clyde Valley Learning and Development Joint Committee in sufficient time to enable appropriate action. I present for the committee's consideration my draft Annual Audit Report on the 2025/26 audit. The section headed "Significant findings and key audit matters" sets out the issues identified in respect of the annual accounts, including those that I am required to report to you. 3. The Annual Audit Report also sets out conclusions on the wider scope areas that frame public audit as set out in the Code of Audit Practice. 4. The Annual Audit Report will be issued in final form after the audit of the annual accounts has been completed. Uncorrected misstatements 5. I also report to those charged with governance all uncorrected misstatements in the annual accounts which I have identified during the course of my audit, other than those of a trivial nature, and request that these misstatements be corrected. 6. There are no uncorrected misstatements to report. Other ISA (UK) matters 7. In presenting this letter and the Annual Audit Report to the Clyde Valley Learning and Development Joint Committee, I seek confirmation from those charged with governance on the following matters: • if they are aware of any instances of actual, suspected, or alleged fraud, • if they are aware of any subsequent events that have occurred since the date of the financial statements, 4 11
Page 12
• if they are content that the methods, assumptions, and data used in making accounting estimates in the annual accounts are appropriate, • if all related party relationships and transactions they are aware of are reflected in the annual accounts, and • if they are aware of any non-compliance with laws and regulations. 8. Any issues that I have identified from my audit in relation to other ISA (UK) matters that I am required to report to those charged with governance have been reported in the Annual Audit Report. Representations from the Section 95 Officer 9. As part of the completion of the audit, I am seeking written representations from the Treasurer, who is the Section 95 Officer, on aspects of the annual accounts, including the judgements and estimates made. 10. A draft letter of representations is attached at Appendix B. This should be signed and returned to me by the Treasurer with the signed annual accounts prior to the Independent Auditor’s Report being signed. 12
Page 13
Appendix A: Proposed Independent Auditor’s Report Independent auditor’s report to the members of Clyde Valley Learning and Development Joint Committee and the Accounts Commission Reporting on the audit of the financial statements Opinion on financial statements I certify that I have audited the financial statements in the annual accounts of Clyde Valley Learning and Development Joint Committee for the year ended 31 March 2026 under Part VII of the Local Government (Scotland) Act 1973. The financial statements comprise the Movement in Reserves Statement, Comprehensive Income and Expenditure Statement, Balance Sheet, Cash Flow Statement, and notes to the financial statements, including material accounting policy information. The financial reporting framework that has been applied in their preparation is applicable law and UK adopted international accounting standards, as interpreted and adapted by the Code of Practice on Local Authority Accounting in the United Kingdom 2025/26 (the 2025/26 Code). In my opinion the accompanying financial statements: • give a true and fair view of the state of affairs of the Clyde Valley Learning and Development Joint Committee as at 31 March 2026 and of its income and expenditure for the year then ended; • have been properly prepared in accordance with UK adopted international accounting standards, as interpreted and adapted by the 2025/26 Code; and • have been prepared in accordance with the requirements of the Local Government (Scotland) Act 1973, The Local Authority Accounts (Scotland) Regulations 2014, and the Local Government in Scotland Act 2003. Basis for opinion I conducted my audit in accordance with applicable law and International Standards on Auditing (UK) (ISAs (UK)), as required by the Code of Audit Practice approved by the Accounts Commission for Scotland. My responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of my report. I was appointed by the Accounts Commission on 16 March 2023. My period of appointment is five years, covering 2022/23 to 2026/27. I am independent of the Clyde Valley Learning and Development Joint Committee in accordance with the ethical requirements that are relevant to my audit of the financial statements in the UK including the Financial Reporting Council’s Ethical Standard, and I have fulfilled my other ethical responsibilities in accordance with these requirements. Non-audit services prohibited by the Ethical Standard were not provided to the Clyde Valley Learning and Development Joint Committee. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Conclusions relating to going concern basis of accounting I have concluded that the use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 13
Page 14
Based on the work I have performed, I have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Clyde Valley Learning and Development Joint Committee’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from when the financial statements are authorised for issue. These conclusions are not intended to, nor do they, provide assurance on the Clyde Valley Learning and Development Joint Committee’s current or future financial sustainability. However, I report on the Clyde Valley Learning and Development Joint Committee’s arrangements for financial sustainability in a separate Annual Audit Report available from the Audit Scotland website. Risks of material misstatement I report in my Annual Audit Report the most significant assessed risks of material misstatement that I identified and my judgements thereon. Responsibilities of the Treasurer and Clyde Valley Learning and Development Joint Committee for the financial statements As explained more fully in the Statement of Responsibilities, the Treasurer is responsible for the preparation of financial statements that give a true and fair view in accordance with the financial reporting framework, and for such internal control as the Treasurer determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Treasurer is responsible for assessing the Clyde Valley Learning and Development Joint Committee’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless there is an intention to discontinue the Clyde Valley Learning and Development Joint Committee’s operations. The Clyde Valley Learning and Development Joint Committee is responsible for overseeing the financial reporting process. Auditor’s responsibilities for the audit of the financial statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. I design procedures in line with my responsibilities outlined above to detect material misstatements in respect of irregularities, including fraud. Procedures include: • using my understanding of the local government sector to identify that the Local Government (Scotland) Act 1973, The Local Authority Accounts (Scotland) Regulations 2014, and the Local Government in Scotland Act 2003 are significant in the context of the Clyde Valley Learning and Development Joint Committee; 14
Page 15
• inquiring of the Treasurer as to other laws or regulations that may be expected to have a fundamental effect on the operations of the Clyde Valley Learning and Development Joint Committee; • inquiring of the Treasurer concerning the Clyde Valley Learning and Development Joint Committee’s policies and procedures regarding compliance with the applicable legal and regulatory framework; • discussions among my audit team on the susceptibility of the financial statements to material misstatement, including how fraud might occur; and • considering whether the audit team collectively has the appropriate competence and capabilities to identify or recognise non-compliance with laws and regulations. The extent to which my procedures are capable of detecting irregularities, including fraud, is affected by the inherent difficulty in detecting irregularities, the effectiveness of the Clyde Valley Learning and Development Joint Committee’s controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud are inherently more difficult to detect than irregularities that result from error as fraud may involve collusion, intentional omissions, misrepresentations, or the override of internal control. The capability of the audit to detect fraud and other irregularities depends on factors such as the skilfulness of the perpetrator, the frequency and extent of manipulation, the degree of collusion involved, the relative size of individual amounts manipulated, and the seniority of those individuals involved. A further description of the auditor’s responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of my auditor’s report. Reporting on other requirements Other information The Treasurer is responsible for the other information in the annual accounts. The other information comprises the Management Commentary, Annual Governance Statement and Statement of Responsibilities. My responsibility is to read all the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or my knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If I identify such material inconsistencies or apparent material misstatements, I am required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard. My opinion on the financial statements does not cover the other information and I do not express any form of assurance conclusion thereon except on the Management Commentary and Annual Governance Statement to the extent explicitly stated in the following opinions prescribed by the Accounts Commission. 15
Page 16
Opinions prescribed by the Accounts Commission on the Management Commentary and Annual Governance Statement In my opinion, based on the work undertaken in the course of the audit: • the information given in the Management Commentary for the financial year for which the financial statements are prepared is consistent with the financial statements and that report has been prepared in accordance with statutory guidance issued under the Local Government in Scotland Act 2003; and • the information given in the Annual Governance Statement for the financial year for which the financial statements are prepared is consistent with the financial statements and that report has been prepared in accordance with the Delivering Good Governance in Local Government: Framework (2016). Matters on which I am required to report by exception I am required by the Accounts Commission to report to you if, in my opinion: • adequate accounting records have not been kept; or • the financial statements are not in agreement with the accounting records; or • I have not received all the information and explanations I require for my audit. I have nothing to report in respect of these matters. Conclusions on wider scope responsibilities In addition to my responsibilities for the annual accounts, my conclusions on the wider scope responsibilities specified in the Code of Audit Practice, including those in respect of Best Value, are set out in my Annual Audit Report. Use of my report This report is made solely to the parties to whom it is addressed in accordance with Part VII of the Local Government (Scotland) Act 1973 and for no other purpose. In accordance with paragraph 108 of the Code of Audit Practice, I do not undertake to have responsibilities to members or officers, in their individual capacities, or to third parties. Pauline Murray CPFA Audit Scotland 4th Floor 102 West Port Edinburgh EH3 9DN 16
Page 17
Appendix B: Letter of Representations (ISA (UK) 580) Pauline Murray Audit Scotland 4th Floor 102 West Port Edinburgh EH3 9DN Clyde Valley Learning and Development Joint Committee Annual accounts 2025/26 Dear Pauline This representation letter is provided in connection with your audit of the annual accounts of Clyde Valley Learning and Development Joint Committee, hereafter referred to as the Joint Committee, for the year ended 31 March 2026 for the purpose of expressing an opinion as to whether the financial statements give a true and fair view and have been properly prepared, and for expressing other opinions on the Management Commentary and Annual Governance Statement. I confirm to the best of my knowledge and belief, and having made such enquiries as I considered necessary, the following representations given to you in connection with your audit of the Joint Committee’s annual accounts for the year ended 31 March 2026. General I have fulfilled my responsibilities for the preparation of the 2025/26 annual accounts as set out in your 2025/26 Annual Audit Plan. All the accounting records, documentation, and other matters which I am aware are relevant to the preparation of the annual accounts have been made available to you for the purposes of your audit. All transactions undertaken by the Joint Committee have been recorded in the accounting records and are properly reflected in the financial statements. As you have reported, there are no uncorrected misstatements. Financial Reporting Framework The annual accounts have been prepared in accordance with the Code of Practice on Local Authority Accounting in the United Kingdom 2025/26 (2025/26 Code), and the requirements of the Local Government (Scotland) Act 1973, the Local Government in Scotland Act 2003, and the Local Authority Accounts (Scotland) Regulations 2014. In accordance with the Local Authority Accounts (Scotland) Regulations 2014, I have ensured that the financial statements give a true and fair view of the financial position of the Joint Committee at 31 March 2026 and the transactions for 2025/26. 17
Page 18
Accounting Policies and Estimates All material accounting policies applied are as shown in the note included in the financial statements. The accounting policies are determined by the 2025/26 Code, where applicable. Where the 2025/26 Code does not specifically apply, I have used judgement in developing and applying an accounting policy that results in information that is relevant and reliable. All accounting policies applied are appropriate to the Joint Committee’s circumstances and have been consistently applied. The methodology, significant assumptions, and data used in making accounting estimates are reasonable, and have been properly reflected and disclosed in the financial statements in accordance with the 2025/26 Code. Judgements made in making estimates have been based on the latest available and reliable information. Estimates have been revised where there are changes in the circumstances on which the original estimate was based or as a result of new information or experience. Going Concern Basis of Accounting I have assessed the Joint Committee’s ability to continue to use the going concern basis of accounting and have concluded that it is appropriate. I am not aware of any material uncertainties that may cast significant doubt on the Joint Committee’s ability to continue to adopt the going concern basis of accounting. No formal decision has been taken by the constituent authorities to wind up, dissolve or otherwise terminate the Joint Committee within the period of our going concern assessment. Assets The Joint Committee does not own or lease any assets. Liabilities All liabilities at 31 March 2026 of which I am aware have been reported in the financial statements. Contingent Liabilities There are no significant contingent liabilities arising either under formal agreement or through formal undertakings requiring disclosure in the financial statements. Litigation and Claims There are no known actual or possible legal claims requiring disclosure in the accounts. Fraud I understand my responsibilities for the design, implementation, and maintenance of internal control to prevent fraud and I believe I have appropriately fulfilled those responsibilities. I have provided you with all information in relation to: • my assessment of the risk that the financial statements may be materially misstated as a result of fraud, • any allegations of fraud or suspected fraud affecting the financial statements, and 18
Page 19
• fraud or suspected fraud that I am aware of involving management, employees who have a significant role in internal control, or others that could have a material effect on the financial statements. Laws and Regulations I have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing financial statements. Related Party Transactions All material transactions with related parties have been appropriately accounted for and disclosed in the financial statements in accordance with IAS 24, as adopted by the 2025/26 Code. I have made available to you the identity of all of the Joint Committee’s related parties and all the related party transactions of which I am aware. Management Commentary I confirm that the Management Commentary has been prepared in accordance with statutory guidance, and the information is consistent with the financial statements. Corporate Governance I confirm the Joint Committee has undertaken a review of the system of internal control during 2025/26 to establish the extent to which it complies with proper practices set out in Delivering Good Governance in Local Government: Framework 2016. I have disclosed to you all deficiencies in internal control identified from this review or of which I am otherwise aware. I confirm that the Annual Governance Statement has been prepared in accordance with the Delivering Good Governance in Local Government: Framework 2016 and the information is consistent with the financial statements. There have been no changes in the corporate governance arrangements, or issues identified, since 31 March 2026 which require to be reflected in the Annual Governance Statement or annual accounts. Events Subsequent to the Date of the Balance Sheet All events subsequent to 31 March 2026 for which IAS 10, as adopted by the 2025/26 Code, requires adjustment or disclosure have been adjusted or disclosed. Yours sincerely Lorraine O’Hagan Treasurer to the Clyde Valley Learning and Development Joint Committee 19
Page 20
20
Page 21
Clyde Valley Learning and Development Joint Committee 2025/26 Annual Audit Report - DRAFT Prepared for Clyde Valley Learning and Development Joint Committee and the Controller of Audit September 2026 4 21
Page 22
Clyde Valley Learning and Development Joint Committee: 2025/26 Annual Audit Report - DRAFT | 2 Contents Summary of audit opinions and conclusions 3 Introduction 4 Audit scope, responsibilities, and fee 5 Audit of the annual accounts 7 Financial Sustainability and Best Value audit 12 Appendix 1 16 Accessibility You can find out more and read this report using assistive technology on our website www.audit.scot/accessibility. 22
Page 23
Summary of audit opinions and conclusions | 3 Summary of audit opinions and conclusions Audit of the annual accounts 1 All audit opinions stated that the annual accounts were free from material misstatement. 2 There were no significant findings or key audit matters to report. One immaterial misstatement was corrected in the accounts, but this had no impact on the core financial statements due to rounding. Financial Sustainability and Best Value audit 3 Clyde Valley Learning and Development Joint Committee has effective and appropriate arrangements in place for securing financial sustainability. 4 Clyde Valley Learning and Development Joint Committee has effective and appropriate arrangements in place for securing Best Value. 23
Page 24
Introduction | 4 Introduction Purpose of the Annual Audit Report 1. The purpose of this Annual Audit Report is to report the significant matters identified from the 2025/26 audit of Clyde Valley Learning and Development Joint Committee’s annual accounts and the wider scope areas specified in the Code of Audit Practice (2021). 2. The Annual Audit Report is addressed to Clyde Valley Learning and Development Joint Committee, hereafter referred to as ‘the Joint Committee’ and the Controller of Audit, and will be published on Audit Scotland’s website in due course. Appointed auditor and independence 3. Pauline Murray, of Audit Scotland, has been appointed as external auditor of the body for the period from 2022/23 until 2026/27. As reported in the Annual Audit Plan, Pauline Murray, as engagement lead, and the audit team are independent of the body in accordance with relevant ethical requirements, including the Financial Reporting Council’s Ethical Standard. There have been no developments since the issue of the Annual Audit Plan that impact on the continued independence of the engagement lead or the rest of the audit team from the body, including no provision of non-audit services. Acknowledgements 4. We would like to thank the Joint Committee and its staff, particularly those involved in preparation of the annual accounts, for their cooperation and assistance during the audit. We look forward to working together constructively over the remainder of the five-year audit appointment. 24
Page 25
Audit scope, responsibilities, and fee | 5 Audit scope, responsibilities, and fee Scope of the audit 5. The audit is performed in accordance with the Code of Audit Practice, including supplementary guidance, International Standards on Auditing (ISA) (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 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 this Annual Audit Report. Responsibilities and reporting 6. The Code of Audit Practice sets out the respective responsibilities of the body 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 and Best Value. 8. The matters reported in the Annual Audit Report are only those that have been identified by the audit team during normal audit work and may not be all that exist. Communicating these does not absolve the body from its responsibilities outlined below. 25
Page 26
Audit scope, responsibilities, and fee | 6 The Joint Committee’s responsibilities 9. 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: • 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 specified 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. Audit Fee 10. The audit fee for the 2025/26 audit was reported in the Annual Audit Plan and was set at £2,570. There have been no developments that impact on planned audit work required, therefore the audit fee reported in the Annual Audit Plan remains unchanged. National and performance audit reporting 11. The Auditor General for Scotland and the Accounts Commission regularly publish national and performance audit reports. These cover a range of matters, many of which may be of interest to the Joint Committee. Details of national and performance audit reports published over the last year can be seen in Appendix 1. 26
Page 27
Audit of the annual accounts | 7 Audit of the annual accounts Main judgements All audit opinions stated that the annual accounts were free from material misstatement. There were no significant findings or key audit matters to report. One immaterial misstatement was corrected in the accounts. Audit opinions on the annual accounts 12. The Joint Committee’s annual accounts were approved by the Joint Committee on 14 September 2026 and certified by the appointed auditor on 14 September 2026. The Independent Auditor’s Report is included in the Joint Committee’s annual accounts, and this reports that, in the appointed auditor’s opinion, these were free from material misstatement. Audit timetable 13. The unaudited annual accounts and all working papers were received in accordance with the agreed audit timetable. Materiality 14. 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. 15. Broadly, the concept of materiality is to determine whether misstatements identified during the audit could reasonably be expected to influence the decisions of users of the annual report and accounts. 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. 16. Materiality levels for the body were determined at the risk assessment phase of the audit and were reported in the Annual Audit Plan, which also reported the judgements made in determining materiality levels. These were reassessed on receipt of the unaudited annual accounts. Materiality levels were updated and these can be seen in Exhibit 1. 27
Page 28
Audit of the annual accounts | 8 Exhibit 1 2025/26 Materiality levels for Clyde Valley Learning and Development Joint Committee Materiality Amount Materiality – set at 2% of gross expenditure £1,700 Performance materiality – set at 75% of materiality. As outlined in the Annual Audit Plan, this acts as a trigger point. If the aggregate of misstatements identified during the audit exceeds performance materiality, this could indicate further audit procedures are required. £1,275 Reporting threshold – set at 5% of materiality. £85 Source: Audit Scotland Significant findings and key audit matters 17. ISA (UK) requires auditors to communicate significant findings from the audit to those charged with governance, which is the Joint Committee. 18. The Code of Audit Practice also requires public sector auditors to communicate key audit matters. These are the 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. 19. 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. 20. There are no significant findings or key audit matters to report. 21. One other matter was identified in respect of related parties. The maintenance of up to date registers of interest is a key control in assessing potential related party relationships and transactions. Our audit work identified that registers of interest were available for all Committee members, but were not maintained for senior management of the Joint Committee. This was subsequently compiled by management, and no issues were identified. 28
Page 29
Audit of the annual accounts | 9 Qualitative aspects of accounting practices 22. ISA (UK) 260 also requires auditors to communicate their view about qualitative aspects of the body’s accounting practices, including accounting policies, accounting estimates, and disclosures in the financial statements. Accounting policies 23. The appropriateness of accounting policies adopted by the body was assessed as part of the audit. These were considered to be appropriate to the circumstances of the Joint Committee, and there were no significant departures from the accounting policies set out in the Code of Practice on Local Authority Accounting in the United Kingdom (the Code). Disclosures in the financial statements 24. The adequacy of disclosures in the financial statements was assessed as part of the audit. The quality of disclosures was adequate. Significant matters discussed with management 25. All matters identified during the audit and discussed with the Joint Committee’s management have been reported in the Annual Audit Report. Audit adjustments 26. Audit adjustments were required to the financial statements to correct misstatements that were identified from the audit. Details of all audit adjustments greater than the reporting threshold of £85 are outlined in Exhibit 2. 27. One immaterial misstatement was corrected in the accounts, but this had no impact on the core financial statements due to rounding. A number of other adjustments were corrected related to disclosures which had no impact on the core financial statements. Exhibit 2 Audit adjustments Details Financial statements lines impacted Comprehensive Income and Expenditure Statement (CIES) Balance Sheet Audit adjustments to financial statements Dr Cr Dr Cr £ £ £ £ 29
Page 30
Audit of the annual accounts | 10 Details Financial statements lines impacted Comprehensive Income and Expenditure Statement (CIES) Balance Sheet 1. Income from interest earned on revenue balances Income 316 Short-term investments 316 Net impact on financial statements 316 316 Audit adjustments in disclosures 1. Rounding differences on the face of the balance sheet of £1k each to short-term investments and creditors were made. These adjustments also resulted in £1k amendments to figures in disclosed across Note 2 and Note 3 of the accounts. 2. A related party creditor balance of £77k with South Lanarkshire Council was incorrectly disclosed in Note 4 of the accounts. This misstatement was material but disclosure only, and has been corrected by management. A similar misstatement was identified in the 24/25 comparative figures disclosed, where a creditor balance of £64k with South Lanarkshire Council was incorrectly disclosed. As a material misstatement, this resulted in a prior year restatement of this disclosure. These adjustments did not have any impact on the core financial statements. 3. Related party receipts were incorrectly disclosed in Note 4 of the accounts. The total misstatement was an understatement of £36k of related party receipts across all 5 member councils disclosed in Note 4. This misstatement was material, and the disclosure has been corrected by management. This adjustment did not have any impact on the core financial statements. 4. Updates were made to Note 4 Related Parties to recognise the Scottish Government as a related party of the Joint Committee. Source: Audit Scotland Significant risks of material misstatement identified in the Annual Audit Plan 28. Audit work has been performed in response to the significant risk of material misstatement identified in the Annual Audit Plan. The outcome of audit work performed is summarised in Exhibit 3. 30
Page 31
Audit of the annual accounts | 11 Exhibit 3 Significant risks of material misstatement to the financial statements Risk of material misstatement Planned audit response Outcome of audit work 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. • 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. Audit work performed found: • The design and implementation of controls over journal processing were appropriate. • No inappropriate or unusual activity relating to the processing of journal entries was identified from discussions with individuals involved in financial reporting. • No significant issues were identified from testing of journal entries. • No significant issues were identified from transactions outside the normal course of business. • The controls in place for identifying and disclosing related party relationships and transactions were adequate. Conclusion: no evidence of fraud caused by management override of controls. Source: Audit Scotland Prior year recommendations 29. There were no recommendations made in our 2024/25 annual audit report for follow up. 31
Page 32
Financial Sustainability and Best Value audit | 12 Financial Sustainability and Best Value audit Conclusion The Joint Committee has effective and appropriate arrangements in place for securing financial sustainability. The body has effective and appropriate arrangements in place for securing Best Value. Audit approach to wider scope and Best Value Wider scope 30. The Annual Audit Plan reported the Joint Committee was considered to be a less complex body for the wider scope audit. Therefore, the wider scope audit does not cover all four wider scope areas and is instead limited to concluding on the financial sustainability of the Joint Committee. Best Value 31. 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. 32. Consideration of the arrangements the Joint Committee has in place to secure Best Value have been carried out alongside the wider scope audit. Conclusions on Financial Sustainability 33. The audit work performed on the arrangements the Joint Committee has in place for securing financial sustainability found that these were effective and appropriate. The Joint Committee reported a surplus of £13,000 in 2025/26 34. The Joint Committee secured contributions totalling £71,000 from the member authorities towards its running costs for 2025/26. As the administering authority, South Lanarkshire Council manages the Joint Committee’s running costs within the allocated budget. 32
Page 33
Financial Sustainability and Best Value audit | 13 35. Income and expenditure for the year are reported as £102,000 and £89,000 respectively, resulting in a £13,000 surplus on the provision of services. The surplus has been added to the accumulated reserves balance brought forward from 2024/25. As at 31 March 2026, the Joint Committee’s general fund reserve is £77,000. Current funding arrangements provide a sustainable financial position for the Joint Committee 36. The Joint Committee’s sustainability is dependent on participating councils’ continued support. The Joint Committee has secured contributions totalling £67,000 from 13 member councils, five being full members, towards the running costs of the project for 2026/27. This is a reduction of £4,000 from 2025/26 after one council did not renew its participating membership. 37. However, this funding still exceeds the Joint Committee’s agreed minimum level of funding required to maintain the viability of the project (being a commitment from at least five full member councils and contributions of £59,000 in total from all members). 38. At the Joint Committee meeting in June 2026, the 2026/27 revenue budget monitoring report noted that in addition to the member contributions of £67,000, there is budgeted training expenditure of £25,000, with this recharged to councils. This gives a total expenditure and income budget of £92,000 for 2026/27. 39. In February 2026, the 2026/27 Membership and Funding paper was presented to the Joint Committee. Whilst the paper did not include a formal statement on reserves, it did assess the adequacy of the funding for 2026/27. The Joint Committee agreed that any unspent element of this funding would be transferred to reserves for use in future years. This reserve balance will be reviewed annually as part of the membership and funding contributions review. The Joint Committee is considering options for its future governance arrangements 40. After the withdrawal of one council from full membership in 2022/23, the Joint Committee membership was reduced to the minimum level for the continuation of the project. This presents a risk to the ongoing viability of the Joint Committee if any current full member were to withdraw in the future. 41. For 2027/28, membership is projected to reduce by a further two participating members to 11 councils, of which five will be full members, generating income of £61,000. With membership continuing to decline, this still remains above the £59,000 minimum funding requirement. 42. In June 2026, a Governance Considerations paper was presented to the Joint Committee. This paper outlined key issues in respect of the 33
Page 34
Financial Sustainability and Best Value audit | 14 membership of the Joint Committee (being at its minimum level), the time and cost involved in maintaining a formal Joint Committee structure, and the existence of other partner agencies who now offer similar shared service delivery models to that which the Joint Committee aims to achieve. 43. The Governance Considerations paper set out four potential outcomes for the future of the Joint Committee. This included exploring alternative operating structures that are less onerous than a formal Joint Committee, increasing the scope of activities of the Clyde Valley Learning and Development Group, increasing membership and conducting an assessment of all sub-groups. An update is expected to be reported to the Joint Committee meeting in September 2026 and we will consider any developments in our ongoing audit work in 2026/27. Conclusion on Best Value 44. The audit work performed on the arrangements the body has in place for securing Best Value found these were effective and appropriate. This judgement is evidenced by: • the Joint Committee having well established and effective governance arrangements in place, with the Best Value being a key aspect of the governance arrangements. • the arrangements the body has in place to secure financial sustainability which help ensure the effective use of available resources. 45. The Joint Committee has overall responsibility for overseeing the Project. The overall objective of the Project is to establish and deliver multiple shared approaches to training, learning and development between the Clyde Valley Councils (South Lanarkshire, North Lanarkshire, Glasgow City, East Renfrewshire and Inverclyde Councils) which will result in: • greater efficiency due to shared working rather than a council-by- council approach • reduced duplication of effort • the identification, development and sharing of best practice • setting, achieving and maintaining the highest standards of service delivery • modernising service delivery by improving practice and making best use of information technology • a consistent approach to training, learning and development 34
Page 35
Financial Sustainability and Best Value audit | 15 • ensuring equality of opportunity for all Clyde Valley employees in accessing appropriate learning and development • developing centres of excellence from which to deliver models suitable for replication nationally. 46. The Joint Committee has recognised the availability of other partner agencies offering similar shared service delivery models. While the Joint Committee remains committed to achieving best value, governance considerations are under review to ensure the most efficient and effective structure is used going forward. 35
Page 36
Appendix 1 | 16 Appendix 1 Supporting national and performance audit reports Report name Date published Local government budgets 2025/26 22 May 2025 NHS in Scotland: Spotlight on governance 28 May 2025 Delivering for the future: Responding to the workforce challenge 7 August 2025 Flooding in communities: Moving towards flood resilience 28 August 2025 Adult Disability Payment 18 September 2025 Scotland’s colleges 2025 2 October 2025 Improving care experience: Delivering The Promise 8 October 2025 Local government performance: Spotlight on culture and leisure services 23 October 2025 Financial sustainability and taxes 13 November 2025 NHS in Scotland 2025: Finance and performance 4 December 2025 Delayed discharges: A symptom of the challenges facing health and social care 8 January 2026 Community health and social care: Performance 2025 8 January 2026 Administration of Scottish income tax 2024/25 16 January 2026 Local Government in Scotland: Financial bulletin 2024/25 29 January 2026 The Scottish Budget 2026/24: Supplement to the Financial bulletin 2024/25 12 February 2026 Integration Joint Boards: Finance bulletin 2024/25 26 February 2026 Annual Assurance and Risks Report: A review of 2024/25 local government audits in Scotland 12 March 2026 36
Page 37
Clyde Valley Learning and Development Joint Committee 2025/26 Annual Audit Report - DRAFT Audit Scotland, 4th Floor, 102 West Port, Edinburgh EH3 9DN Phone: 0131 625 1500 Email: info@audit.scot www.audit.scot AS.5.0 37
Page 38
38
Page 39
Report Agenda Item Report to: Clyde Valley Learning and Development Joint Committee Approval requested by: 14 September 2026 Report by: Treasurer to Clyde Valley Learning and Development Joint Committee Subject: Audited Annual Accounts 2025/2026 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] ♦ advise members of the outcome of the audit by the Joint Committee’s external auditor, Audit Scotland ♦ advise members of the requirement to approve the Annual Accounts for 2025/2026 for signature [1purpose] 2. Recommendation(s) 2.1. The Joint Committee is asked to approve the following recommendation(s):- ♦ [recs] (1) that it be noted that the Annual Accounts for 2025/2026 received a clean audit certificate (section 4.2); and (2) that the audited Annual Accounts for 2025/2026, be approved for signature (Appendix 1). o [1recs] 3. Background 3.1. The auditor, Audit Scotland, is required to supply an audit certificate outlining the findings of the audit process undertaken in relation to the Annual Accounts 2025/2026. 3.2. Following the publication of The Local Authority Accounts (Scotland) Regulations 2014 and the Local Authority (Capital Finance and Accounting) (Scotland)(Coronavirus) Amendment Regulations 2022, the members of the Board are required to meet to consider whether to approve the audited Annual Accounts for signature. The members are also required to have regard to any report made or advice provided on the Annual Accounts by the auditor. 4. Audited Accounts 4.1. As noted in 3.2 above, members are required to approve the audited Annual Accounts for signature. Appendix 1 attached provides a copy of the Annual Accounts for members’ consideration. There were no significant changes to the financial position reported in June 2026, and only some minor presentational changes within the Balance Sheet and Notes to the Accounts. 5 39
Page 40
4.2. The Joint Committee’s external auditors, Audit Scotland, have completed an audit which extends across the 2025/2026 Annual Accounts and related matters. In summary, the report provides a clean audit certificate with no audit actions identified. A full copy of the report has been provided to members at this meeting. 4.3. Copies of the audited Annual Accounts are attached at Appendix 1 to this report and will be available on South Lanarkshire Council’s website. 5. Employee Implications 5.1. None 6. Financial Implications 6.1. The Accounts show that the Joint Committee’s total revenue expenditure amounted to £0.089 million in 2025/2026 and was met by income of £0.102 million. This resulted in a £0.013 million surplus. The majority of this surplus is because no expenditure was required in terms of supplies and services, which had a budget of £0.010 million. 6.2. After taking account of any accruals and commitments, this leaves a revenue cash balance of £0.077 million to be carried forward for use in future years. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability, or the environment in terms of the information contained in this report. 8. Risk and Other Implications 8.1. 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. 9. Integrated Impact Assessment and Consultation Requirements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function, or strategy and therefore no impact assessment is required. 9.2. There is also no requirement to undertake any consultation in terms of the information contained in the report. Lorraine O’Hagan Treasurer to Clyde Valley Learning and Development Joint Committee 28 August 2026 Previous References None 40
Page 41
List of Background Papers ♦ Clyde Valley Learning and Development Joint Committee Annual Accounts 2025/2026 and External Auditor’s report 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@southlanarkshrire.gov.uk 41
Page 42
42
Page 43
1 CLYDE VALLEY LEARNING AND DEVELOPMENT JOINT COMMITTEE AUDITED ANNUAL ACCOUNTS 2025/2026 5 43
Page 44
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 21-22 Statement of Responsibilities for the Annual Accounts 23-26 Independent Auditor’s Report 27 Glossary of Terms 28 Clyde Valley Learning and Development Joint Committee Members 44
Page 45
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 45
Page 46
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. 46
Page 47
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 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 47
Page 48
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 2025/2026. 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. 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 These topics along with existing programmes will continue to form the basis of the Social Care Group’s agenda over 2026/27. 48
Page 49
7 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 13. 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 2024/2025. 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. 49
Page 50
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. A review is being undertaken into the future governance arrangements of the Clyde Valley Learning and Development Joint Committee to identify the most appropriate operating model going forward. 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 50
Page 51
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. 51
Page 52
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. 52
Page 53
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 53
Page 54
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 54
Page 55
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) 55
Page 56
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 89 2 102 Total Current Assets 89 Current Liabilities (38) Creditors (12) 3 64 Net Current Assets 77 Represented By: 64 General Fund Balance 77 64 77 The notes on pages 16-18 form part of the financial statements. The unaudited accounts were approved for issue by the Board on 8 June 2026, and the audited accounts were authorised for issue on 14 September 2026 on behalf of the Board by: Lorraine O’Hagan Treasurer – Clyde Valley Learning and Development Joint Committee 56
Page 57
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 26 (11) Net cash flows from Operating Activities 13 11 Investing Activities (note below) (13) 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 26 4 26 Cash Flow Statement Note – Investing Activities 2024/2025 £000 2025/2026 £000 11 Purchase or (Sale) of short-term and long-term investments (13) 11 Net cash flows generated from/ (used in) investing activities (13) 57
Page 58
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) The £2,000 auditors remuneration detailed within the financial statements and this note reflects the net impact of a reversal of a prior year over-accrual of £948 and the 2025/2026 fee of £2,570. 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 89 89 0 102 102 Total Investments 0 89 89 0 102 102 3 Creditors The Creditors figure is analysed as follows: 2025/2026 £000 2024/2025 £000 Audit fee 2 3 Prepaid Contributions from Local Authorities 10 33 Other Creditors 0 2 12 38 58
Page 59
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 12 59 12 59 North Lanarkshire 13 0 12 0 Glasgow City 15 0 14 0 East Renfrewshire 12 0 7 0 Inverclyde 6 0 7 0 Total 58 59 52 59 While there were no transactions with the Scottish Government during 2025/2026, it is still considered a related party. This is due to its role in setting public sector legislative frameworks and its role in funding the member councils of Clyde Valley Learning and Development Joint Committee. 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 Restated Creditors Balances 2024/2025 £000 South Lanarkshire 89 0 102 0 North Lanarkshire 0 0 0 10 Total 89 0 102 10 The Creditor Balances for 2024/2025 has been restated from £64,000 to £nil due to the reclassification of balances originally shown as owed to South Lanarkshire Council, to reflect their status as Reserves. 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. 59
Page 60
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 audited accounts were authorised for issue on 14 September 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 14 September 2026 that would have an impact on the 2025/2026 financial statements. The later date is the date on which the audited 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. 60
Page 61
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 Accounting 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. 61
Page 62
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. 62
Page 63
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 issued by the Joint Committee at its meeting on 8 June 2026, and approved on 14 September 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. 63
Page 64
22 Lorraine O’Hagan Treasurer – Clyde Valley Learning and Development Joint Committee 64
Page 65
23 Independent auditor’s report to the members of Clyde Valley Learning and Development Joint Committee and the Accounts Commission Reporting on the audit of the financial statements Opinion on financial statements I certify that I have audited the financial statements in the annual accounts of Clyde Valley Learning and Development Joint Committee for the year ended 31 March 2026 under Part VII of the Local Government (Scotland) Act 1973. The financial statements comprise the Movement in Reserves Statement, Comprehensive Income and Expenditure Statement, Balance Sheet, Cash Flow Statement, and notes to the financial statements, including material accounting policy information. The financial reporting framework that has been applied in their preparation is applicable law and UK adopted international accounting standards, as interpreted and adapted by the Code of Practice on Local Authority Accounting in the United Kingdom 2025/26 (the 2025/26 Code). In my opinion the accompanying financial statements: • give a true and fair view of the state of affairs of the Clyde Valley Learning and Development Joint Committee as at 31 March 2026 and of its income and expenditure for the year then ended; • have been properly prepared in accordance with UK adopted international accounting standards, as interpreted and adapted by the 2025/26 Code; and • have been prepared in accordance with the requirements of the Local Government (Scotland) Act 1973, The Local Authority Accounts (Scotland) Regulations 2014, and the Local Government in Scotland Act 2003. Basis for opinion I conducted my audit in accordance with applicable law and International Standards on Auditing (UK) (ISAs (UK)), as required by the Code of Audit Practice approved by the Accounts Commission for Scotland. My responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of my report. I was appointed by the Accounts Commission on 16 March 2023. My period of appointment is five years, covering 2022/23 to 2026/27. I am independent of the Clyde Valley Learning and Development Joint Committee in accordance with the ethical requirements that are relevant to my audit of the financial statements in the UK including the Financial Reporting Council’s Ethical Standard, and I have fulfilled my other ethical responsibilities in accordance with these requirements. Non-audit services prohibited by the Ethical Standard were not provided to the Clyde Valley Learning and Development Joint Committee. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. 65
Page 66
24 Conclusions relating to going concern basis of accounting I have concluded that the use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work I have performed, I have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Clyde Valley Learning and Development Joint Committee’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from when the financial statements are authorised for issue. These conclusions are not intended to, nor do they, provide assurance on the Clyde Valley Learning and Development Joint Committee’s current or future financial sustainability. However, I report on the Clyde Valley Learning and Development Joint Committee’s arrangements for financial sustainability in a separate Annual Audit Report available from the Audit Scotland website. Risks of material misstatement I report in my Annual Audit Report the most significant assessed risks of material misstatement that I identified and my judgements thereon. Responsibilities of the Treasurer and Clyde Valley Learning and Development Joint Committee for the financial statements As explained more fully in the Statement of Responsibilities, the Treasurer is responsible for the preparation of financial statements that give a true and fair view in accordance with the financial reporting framework, and for such internal control as the Treasurer determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Treasurer is responsible for assessing the Clyde Valley Learning and Development Joint Committee’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless there is an intention to discontinue the Clyde Valley Learning and Development Joint Committee’s operations. The Clyde Valley Learning and Development Joint Committee is responsible for overseeing the financial reporting process. Auditor’s responsibilities for the audit of the financial statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. I design procedures in line with my responsibilities outlined above to detect material misstatements in respect of irregularities, including fraud. Procedures include: 66
Page 67
25 • using my understanding of the local government sector to identify that the Local Government (Scotland) Act 1973, The Local Authority Accounts (Scotland) Regulations 2014, and the Local Government in Scotland Act 2003 are significant in the context of the Clyde Valley Learning and Development Joint Committee; • inquiring of the Treasurer as to other laws or regulations that may be expected to have a fundamental effect on the operations of the Clyde Valley Learning and Development Joint Committee; • inquiring of the Treasurer concerning the Clyde Valley Learning and Development Joint Committee’s policies and procedures regarding compliance with the applicable legal and regulatory framework; • discussions among my audit team on the susceptibility of the financial statements to material misstatement, including how fraud might occur; and • considering whether the audit team collectively has the appropriate competence and capabilities to identify or recognise non-compliance with laws and regulations. The extent to which my procedures are capable of detecting irregularities, including fraud, is affected by the inherent difficulty in detecting irregularities, the effectiveness of the Clyde Valley Learning and Development Joint Committee’s controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud are inherently more difficult to detect than irregularities that result from error as fraud may involve collusion, intentional omissions, misrepresentations, or the override of internal control. The capability of the audit to detect fraud and other irregularities depends on factors such as the skilfulness of the perpetrator, the frequency and extent of manipulation, the degree of collusion involved, the relative size of individual amounts manipulated, and the seniority of those individuals involved. A further description of the auditor’s responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of my auditor’s report. Reporting on other requirements Other information The Treasurer is responsible for the other information in the annual accounts. The other information comprises the Management Commentary, Annual Governance Statement and Statement of Responsibilities. My responsibility is to read all the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or my knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If I identify such material inconsistencies or apparent material misstatements, I am required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard. My opinion on the financial statements does not cover the other information and I do not express any form of assurance conclusion thereon except on the Management Commentary 67
Page 68
26 and Annual Governance Statement to the extent explicitly stated in the following opinions prescribed by the Accounts Commission. Opinions prescribed by the Accounts Commission on the Management Commentary and Annual Governance Statement In my opinion, based on the work undertaken in the course of the audit: • the information given in the Management Commentary for the financial year for which the financial statements are prepared is consistent with the financial statements and that report has been prepared in accordance with statutory guidance issued under the Local Government in Scotland Act 2003; and • the information given in the Annual Governance Statement for the financial year for which the financial statements are prepared is consistent with the financial statements and that report has been prepared in accordance with the Delivering Good Governance in Local Government: Framework (2016). Matters on which I am required to report by exception I am required by the Accounts Commission to report to you if, in my opinion: • adequate accounting records have not been kept; or • the financial statements are not in agreement with the accounting records; or • I have not received all the information and explanations I require for my audit. I have nothing to report in respect of these matters. Conclusions on wider scope responsibilities In addition to my responsibilities for the annual accounts, my conclusions on the wider scope responsibilities specified in the Code of Audit Practice, including those in respect of Best Value, are set out in my Annual Audit Report. Use of my report This report is made solely to the parties to whom it is addressed in accordance with Part VII of the Local Government (Scotland) Act 1973 and for no other purpose. In accordance with paragraph 108 of the Code of Audit Practice, I do not undertake to have responsibilities to members or officers, in their individual capacities, or to third parties. Pauline Murray CPFA Audit Scotland 4th Floor 102 West Port Edinburgh EH3 9DN 68
Page 69
27 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. 69
Page 70
28 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) 70
Page 71
Report Agenda Item Report to: Clyde Valley Learning and Development Joint Committee Date of Meeting: 14 September 2026 Report by: Head of Personnel Services, South Lanarkshire Council Subject: Clyde Valley Learning and Development Group – Governance Considerations – Progress to Date 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] provide the Joint Committee with an update on progress following the reinstatement of the Steering Group, the consultation with members on the governance arrangements and the Learning Management System transition seek approval to carry out a feasibility review of the Joint Committee, Steering Group and subgroups with all members to establish a future delivery arrangement 2. Recommendation(s) 2.1. The Joint Committee is asked to approve the following recommendation(s):- [recs] (1) to note the progress made following the reinstatement of the Steering Group as detailed at section 4; (2) that a short, feasibility-led review is undertaken by the Clyde Valley Project Lead of the Joint Committee, Steering Group and subgroups with all members to establish a future delivery arrangement, as detailed in sections 5.1 to 5.3 of the report and Appendix 3. The output of which will be reported to the Joint Committee on 8 February 2027; and (3) to note the progress on the Learning Management System transition as detailed at section 4. [1recs] 3. Background 3.1. 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. A high-level overview of CVLDG is provided in Appendix 1. 3.2. As part of the ongoing review of governance arrangements, consideration was given to membership levels, the sustainability of the sub-groups, the shared Learning Management System, the cost and resource implications of the current Joint Committee structure, and the scope of existing shared services. 6 71
Page 72
3.3. These matters were considered at the last Joint Committee on 8 June 2026, where four initial outcomes were discussed. A high-level overview of the initial findings is attached as Appendix 2. 3.4. The Joint Committee approved the recommendation to reactivate the Steering Group to communicate the outcomes, oversee the Learning Management System transition, and coordinate next steps. 4. Progress Overview 4.1 The progress made since the Joint Committee is detailed below:- 4.2. Steering Group Reinstatement All five full member councils were invited to attend the Steering Group, which took place on 6 August 2026. All five full members were in attendance. Although not required, and in the spirit of partnership working, an invitation was also extended to participating members, some of whom chose to attend. 4.3. Council members were welcomed back to the first reinstated Steering Group and were provided with an update on the current position. The discussion included the initial findings previously considered by the Joint Committee on 8 June 2026, which provided the evidence base for reviewing future governance and operating arrangements. 4.4. Governance Arrangements Discussion at the Steering Group was structured around the four initial outcomes tabled at the Joint Committee in June 2026, as outlined in Appendix 2. This included consideration of:- whether a more proportionate governance structure could reduce resource pressures, as outlined per the initial findings whether the CVLDG remit should be widened how membership and financial viability could be protected whether sub-groups could operate independently if required 4.5. Based on the initial findings, group members agreed that the legal advice presented at the June 2026 Joint Committee was accurate and current governance arrangements felt disproportionate and aged. The Joint Committee structure was created almost 20 years ago in a different funding and delivery context. As a result, it was agreed to carry out a feasibility review of the Joint Committee, Steering Group and subgroups with all members to establish a future delivery arrangement. 4.6. The steering group members highlighted the subgroups have continued without effective Steering Group oversight for several years. 4.7. Members of the Steering Group reflected that, while the Clyde Valley Learning and Development Joint Committee could continue to play a role, the group agreed other similar delivery arrangements are now being taken forward by the Improvement Service. It was also noted that all full and participating members are part of the Improvement Service network. The group recognised that this may lead to potential duplication and supports the review of the CVLDG taking place. 72
Page 73
4.8. All group members recognised that time and personnel had moved on since the original arrangements were established. Valuable work is being carried out in the subgroups, but they could operate in a different way with a more efficient and proportionate approach. 4.9 The reinstated Steering Group therefore provides an opportunity to revisit the founding principles of the Clyde Valley Learning and Development Group and consider whether the current arrangements are appropriate, proportionate and sustainable or alternative options are available. 4.10. Members also queried whether the income generation figure of £59,000 remains sufficient, should the work continue in some format, as it has not been reviewed for some time. Given year-on-year inflationary pressures, members agreed that future funding requirements and membership fees should be considered as part of the feasibility review. 4.11. Members also questioned the return on membership fees and discussed what future delivery could look like if each sub-group operated independently, however, this is based on a like for like approach and this also needs to be considered in any future operating arrangement. 4.12 Feasibility Study The feasibility study is designed to understand the current work taking place and how this is best met and through which type of arrangement. It will also consider how any arrangement would work at a practical level, including the governance (if needed), financial, operational and stakeholder implications. The review will also consider the benefits of maximising digital in any arrangement, for example, the use of Microsoft Teams, AI, accessibility and sharing across Councils has expanded in recent years. 4.13. Membership The Clyde Valley Project lead was notified late July 2026, that a further participating member has confirmed that it will not renew its membership beyond 2026/2027. Financial viability has to be reviewed taking into account this notification. Projected income for 2027/2028 is £61,000, which is £2,000 above the minimum income level of £59,000. Any further reduction in membership would place the Group below the viability threshold to operate, reinforcing the requirement to review future governance, membership and delivery arrangements. 4.14 Learning Management System (LMS) There are currently 3 members using the existing LMS and they are considering their options: to continue using the system or explore the market for other products. The current contract has been extended until July 2027 to allow members to decide next steps. 5. Recommendations and Next Steps 5.1. The Joint Committee is asked to approve a short, feasibility review to assess the current and future working arrangements. 5.2. The Clyde Valley Project Lead will carry out the feasibility review in consultation with full member councils and relevant sub-groups (all members). The review will consider governance, accountability, membership, financial viability, staffing capacity, legal and compliance requirements, risk and stakeholder impact, and will 73
Page 74
report the findings to the Steering Group on 17 October 2026 and the Joint Committee on 8 February 2027. 5.3. The feasibility study template attached at Appendix 3 will provide the framework for this review and will ensure that any future recommendation is supported by a clear evidence base before further decisions are taken. 6. Employee Implications 6.1. There are no immediate employee implications arising from this report. If the operating structure changes, further consideration will be given to the level of resource currently provided by South Lanarkshire Council to support CVLDG programme administration, invoicing and project support. 7. Financial Implications 7.1. To remain viable, the CVLDG requires a minimum of five full members, as set out in the Minute of Agreement, and annual income of £59,000, as previously agreed by the Joint Committee. 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 is projected to reduce to 11 councils, of which five will be full members, generating income of £61,000. This is £2,000 above the minimum income level of £59,000 required for the CVLDG to remain viable. Should membership continue to decrease in the future, the income stream would fall below the minimum income level outlined in the Minute of Agreement and previously agreed by the Joint Committee. 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. The review provides an opportunity for the Clyde Valley Learning and Development Group to consider future operating models. A feasibility-led review will support an evidence-based decision on whether a subgroup-led or other alternative model is practical, affordable and capable of maintaining effective collaboration. 9.2 There is a risk that continued reductions in membership and associated income determines the viability of the Group. 9.3 For full member councils, the review presents an opportunity to influence the future direction of the work taking place and ensure governance arrangements remain appropriate and deliver value for money. For participating member councils, there may be opportunities to access an enhanced range of collaborative learning and development services and to participate in future delivery models where these support local workforce priorities. 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 and relevant sub-groups as part of the feasibility review before any further recommendation is made on future governance arrangements. 74
Page 75
Michelle Milne Head of Personnel Services South Lanarkshire Council 21 August 2026 Previous References Clyde Valley Learning and Development Joint Committee – 8 June 2026 Appendices Appendix 1 – High level overview of Clyde Valley Learning and Development Group Appendix 2 – Initial review findings Appendix 3 – Feasibility study framework 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 75
Page 76
Appendix 1 High level overview of Clyde Valley Learning and Development Group 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:- o 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. o the eLearning Group, led by SLC, meets every six weeks and is attended by 18 council representatives. o the Chartered Management Institute (CMI) Group, chaired by SLC and meets quarterly, works together to deliver accredited management and leadership programmes. 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 and income of £67,000 generated. For 2027/2028, membership is projected to reduce to 11 councils, of which 5 will be full members, generating income of £61,000. This is £2,000 above the minimum income level required for the group to remain viable. 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. 76
Page 77
Appendix 2 Initial Findings Outcome 1 is to examine alternative structures to ease the resource demands of running a Joint Committee (JC). 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. 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. 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. These organisations could be considered as established potential alternative delivery supports and model to the current CVLDG arrangement. Outcome 2 focused on assessing the potential for expanding the remit of the CVLDG. 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. 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. 77
Page 78
Outcome 3 focused on protecting CVLDG operations by expanding membership or altering the structure. 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. 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. Outcome 4 assessed the need for sub-groups and their ability to operate independently. 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. 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. 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. 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. 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 Council protects its interests through the contract and wider governance arrangements. 78
Page 79
Appendix 3 Feasibility Review Introduction This feasibility review will provide an evidence-based assessment of the current Clyde Valley Learning and Development Group (CVLDG) arrangements and consider whether alternative governance and delivery models may better support future collaborative learning and development activity. The review will examine strategic fit, governance, financial sustainability, staffing capacity, legal and compliance requirements, risk and stakeholder impact, alongside opportunities to modernise delivery through digital and partnership approaches. The purpose is to inform future decision-making by identifying the most appropriate, proportionate and sustainable arrangements for participating councils. Scope, purpose, and decision-making criteria Scope: The feasibility study will examine both the current operation of the three existing sub-groups and the practical implications of moving to a subgroup-led delivery model in future. It will consider current remit, membership, governance, resources, decision-making arrangements, reporting lines, funding, delivery activity and dependencies. It will then assess what roles, responsibilities, funding arrangements, governance controls and practical support would be required if the sub-groups were to continue under a subgroup- led model. Purpose: The purpose of the feasibility study is to create a balanced evidence base. It will confirm what is happening now, identify any gaps or dependencies in current arrangements, and assess whether a subgroup-led delivery model would be practical, affordable, sustainable and beneficial. The study will help clarify who would need to do what, when, where and how before any recommendation is made on future operating arrangements. Decision-making criteria: The feasibility study will assess each sub-group against the following criteria: • strategic fit • governance and accountability • financial viability • staffing and capacity • legal and compliance requirements • risk management • impact on stakeholders 79
Page 80
Name of Council: Type of Membership: Overarching Question: What is the most appropriate, proportionate and sustainable arrangement to support collaborative learning and development across participating councils over the next five years, and what evidence supports that conclusion?" Response: 80
Page 81
Feasibility Review Questionnaire Decision- making criteria Feasibility questions Comments / evidence / source Strategic need and Future Purpose Is there a continued strategic need for a Clyde Valley-wide collaborative learning and development arrangement? What needs are currently being met through CVLDG that would not otherwise be met through existing council arrangements, the Improvement Service or other partnerships? If the group did not exist, what impact would this have on participating councils? What future workforce, learning or organisational development challenges could best be addressed collaboratively? Is the current remit still relevant or should the focus be narrowed, expanded or fundamentally redesigned? Future Operating Model What future operating model would best meet member needs? • Continue current arrangements. • Simplified Steering Group model. • Sub-group independence. • Improvement Service hosted arrangement. • Lead authority partnership model. • Virtual network/community of practice. • Wind-down and cessation. 81
Page 82
• What are the advantages, disadvantages, costs and risks of each option? • Which option delivers the greatest value for money and organisational benefit? Membership and Sustainability Why do councils currently participate? Why have councils left or reduced participation? What would encourage councils to retain or expand their membership? What services or benefits would justify future membership fees? What is the minimum viable membership level for each delivery option? Are different membership categories required in future? Value for Money and Benefits What tangible benefits have participating councils received during the last three years? What evidence demonstrates return on investment from membership fees? Which activities create the highest value for members? Are there activities which no longer justify the resources required to support them? How could benefits and outcomes be measured in future? Lead Authority Consideration Does the current work being undertaken by Councils and the Lead Council remain proportionate? 82
Page 83
What functions must continue to be delivered by a lead authority (and is one needed)? Could those functions be shared amongst members? What risks does SLC (or other councils) carry under the current arrangements? What level of resource would be required from SLC (or other Council) under each future option? Digital and Modernisation Which activities can be delivered more effectively through digital collaboration? What opportunities exist through Microsoft Teams, AI, shared resources and virtual communities? Can learning content be shared without requiring formal governance structures? What technological barriers currently prevent greater collaboration? Governance and accountability Who currently leads the sub-group and how are decisions made? What are the current responsibilities of the chair, members, South Lanarkshire Council and any other council or partner? Where are decisions, actions and records currently held and reported? Financial viability If the sub-group or other model continues, what future funding would be required and who would contribute? Who would oversee and manage future budgets, payments, 83
Page 84
invoicing, procurement and financial reporting? How can any future model be affordable and sustainable beyond 2026/2027? Legal and compliance requirements What legal, governance or compliance arrangements now? Who is currently responsible for data protection, procurement, insurance, employment and equality duties? What policies, procedures, contracts or agreements are currently relied on? Who would be responsible for future compliance, advice, approvals and audit requirements? Risk management What risks or issues exist under the current arrangements? What controls, mitigations or escalation routes are currently in place? Any other comments 84