Agenda Document Pack - Clyde Valley Learning and Development Joint Committee - 20/06/2022
South Lanarkshire Council · 20 June 2022
Back to Clyde Valley Learning and Development Joint Committee — 20 June 2022 and its agenda
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Council Offices South Lanarkshire Council Almada Street Hamilton ML3 0AA Friday, 10 June 2022 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, 20 June 2022 Time: 14:00 Venue: By Microsoft Teams, The business to be considered at the meeting is listed overleaf. Yours sincerely Paul Manning Clerk to the Joint Committee Members Council Member Substitute East Renfrewshire TBC TBC Glasgow City Anne McTaggart TBC Inverclyde Francesca Brennan Jim Clocherty North Lanarkshire TBC TBC Renfrewshire Emma Rodden Jim Paterson South Lanarkshire Lynsey Hamilton Gavin Keatt Copies to substitute members for information only 1
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BUSINESS 1 Welcome and Declaration of Interests 2 Minutes of Previous Meeting Minutes of the meeting of the Clyde Valley Learning and Development Joint Committee held on 21 February 2022 submitted for noting. (Copy attached) 5 - 10 3 Position of Convener To confirm Councillor Lynsey Hamilton as Convener of the Joint Committee Item(s) for Decision 4 Position of Vice Convener To elect Vice Convener of the Joint Committee Item(s) for Noting 5 Background to the Clyde Valley Learning and Development Project Report dated 20 May 2022 by the Chair of the Clyde Valley Learning and Development Project Steering Group. (Copy attached) 11 - 14 6 Clyde Valley Learning and Development Project - Roles and Responsibilities Report dated 20 May 2022 by the Chair of the Clyde Valley Learning and Development Project Steering Group. (Copy attached) 15 - 20 Item(s) for Monitoring 7 Revenue Budget Monitoring 2022/2023 - Clyde Valley Learning and Development Joint Committee Report dated 23 May 2022 by the Treasurer of the Clyde Valley Learning and Development Joint Committee. (Copy attached) 21 - 24 Item(s) for Decision 8 Annual Governance Statement 2021/2022 Report dated 23 May 2022 by the Treasurer of the Clyde Valley Learning and Development Joint Committee. (Copy attached) 25 - 30 9 Meeting Arrangements - 2022/2023 Report dated 31 May 2022 by the Clerk of the Clyde Valley Learning and Development Joint Committee. (Copy attached) 31 - 32 Item(s) for Noting 2
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10 2021/2022 Annual Report and Accounts - Clyde Valley Learning and Development Joint Committee Report dated 23 May 2022 by the Treasurer of the Clyde Valley Learning and Development Joint Committee. (Copy attached) 33 - 60 Urgent Business 11 Urgent Business Any other items of business which the Convener decides are urgent. For further information, please contact:- Clerk Name: Stuart McLeod Clerk Telephone: 07385370117 Clerk Email: stuart.mcleod@southlanarkshire.gov.uk 3
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CLYDE VALLEY LEARNING AND DEVELOPMENT JOINT COMMITTEE Minutes of meeting held via Microsoft Teams on 21 February 2022 Convener: Councillor Katy Loudon, South Lanarkshire Council Councillors Present: East Renfrewshire Council: Colm Merrick (Vice Convener) Glasgow City Council: Annette Christie Inverclyde Council: Martin Brennan North Lanarkshire Council: Angela Campbell Renfrewshire Council: Andy Steel Attending: Clerk’s Office Stuart McLeod, Administration Officer, South Lanarkshire Council Treasurer’s Office Amanda Murray, Finance Adviser, South Lanarkshire Council Clyde Valley Learning and Development Project Gerry Farrell, Project Manager Project Steering Group Pauline Cameron, East Renfrewshire Council Alex Hughes, Inverclyde Council Pauline McCafferty, North Lanarkshire Council Christine MacKenzie, Renfrewshire Council Gill Bhatti (Chair), South Lanarkshire Council Also Attending: Audit Scotland Andrew Kerr, Senior Audit Manager; Tayyaba Binyameen, Trainee Auditor 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 13 September 2021 were submitted for approval as a correct record. The Joint Committee decided: that the minutes be approved as a correct record. 2 5
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3 Revenue Budget Monitoring 2021/2022 – Clyde Valley Learning and Development Joint Committee A report dated 2 February 2022 by the Treasurer to the Clyde Valley Learning and Development Joint Committee was submitted comparing actual expenditure at 28 January 2022 against budgeted expenditure for the Clyde Valley Learning and Development Joint Committee’s revenue budget. The Joint Committee decided: that the breakeven position on the revenue budget, as detailed in Appendix A to the report, be noted. [Reference: Minutes of 13 September 2021 (Paragraph 5) and 14 June 2021 (Paragraph 3)] 4 Update on Membership and Funding for the Clyde Valley Learning and Development Project for 2022/2023 A report dated 20 January 2022 by the Chair of the Clyde Valley Learning and Development Project Steering Group was submitted providing an update on the membership and funding position for the Clyde Valley Learning and Development Project for the financial year 2022/2023. At its meeting on 11 June 2018, the Joint Committee had approved a proposal to restructure the membership of the Project by creating 3 categories of membership which would be open to all full member and associate member councils. Each member council would be required to pay a tariff based on its category of membership and a sliding scale linked to the number of persons it employed. Details of the membership categories and associated tariffs were provided in the report. It had also been agreed that, as a minimum, 5 full member councils and a level of funding of £61,000 per annum (including audit fee) would be required to maintain the viability of the Project. At the time of writing the report, 6 full member and 9 current participating member councils had confirmed their intention to continue their membership of the Project in 2022/2023. Dumfries and Galloway Council, which was currently a participating member council, had since confirmed that it would not continue its membership and East Lothian Council, which was currently a procurement member council, had yet to confirm its membership status. The Project Manager would continue to liaise with East Lothian Council regarding its continued membership. There remained a commitment from member councils to sustain the work of the Project and to continue to realise the benefits of participation. On the basis that the current membership fees continued to provide the Project with funding beyond the previously agreed minimum level of £61,000 (including audit fee), it was proposed that the existing level of membership fees be retained. It was further proposed that the minimum level of funding remain at the previously agreed level. This funding level was based on the current audit fee, however, the contract of the current auditor would end after the 2021/2022 audit and an update regarding the appointment of the new auditor and any change to the audit fee would be reported to a future meeting of the Joint Committee. On the basis of the confirmed membership for 2022/2023, there would be a total income of £78,000 from membership fees resulting in a surplus of £17,000 for use by the Project. Any unspent element of the funding would be transferred to the balance sheet for use in future years. 6
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The Joint Committee decided: (1) that it be noted that the model of membership and funding for the Project remained viable; (2) that the previously agreed categories and level of membership fees, as detailed in the report, be retained for 2022/2023; (3) that the minimum level of funding to allow the continuation of the Project for 2022/2023 remain at the previously agreed level of £61,000 (including audit fee); (4) that it be noted that 6 full member councils had confirmed their continued participation in the Project, exceeding the minimum target of 5 full member councils; and (5) that it be noted that the current confirmed funding of £78,000 exceeded the agreed minimum level of funding by £17,000. [Reference: Minutes of 22 February 2021 (Paragraph 4)] 5 Clyde Valley Learning and Development Joint Committee - Annual Audit Plan 2021/2022 The Joint Committee considered the Clyde Valley Learning and Development Joint Committee Audit Plan for 2021/2022, dated February 2022, 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 wider scope requirements of public sector audit. The Plan was structured around the following areas:- introduction annual accounts audit planning audit dimensions reporting arrangements, timetable and audit fee other matters including independence and objectivity and quality control Details were given on key aspects of those areas. The Joint Committee decided: that the report be noted. 6 Clyde Valley Learning and Development Project – Strategic Review of Promoting Positive Behaviour (PPB) Programme A report dated 19 January 2022 by the Chair of the Clyde Valley Learning and Development Project Steering Group was submitted on a review of the Promoting Positive Behaviour (PPB) Programme. In 2019, an independent evaluation of the programme had concluded that the PPB Programme had successfully delivered on its original objectives, was well received by both training and operational staff and was making a positive contribution to delivering services in a safe working environment. Development of the Programme had started over 10 years ago, during which time there had been numerous changes in the social work and social care landscape as well as developments and revised thinking in terms of research and learning in service provision and support. 7
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In addition, several member councils have since adopted policies which no longer promote the use of any physical interventions in the field of children’s services which had resulted in the potential for conflict between the methods being taught on the Programme and the policies now being adopted by those member councils. On the basis of the above, the PPB Strategic Governance Group had commissioned a strategic review of the Programme to ensure that it remained fit for purpose for current and future service delivery models. Details of the methodology of the review were included in the report which included:- the establishment of a core review group to agree the scope of the review and set a timetable for the work to be completed the core review group being chaired by a senior level Social Work or Social Care Manager to reflect the strategic context of the review membership of the core review group being drawn from the member councils ensuring stakeholder representation from each core service area, ie Learning Disability, Older People and Child Care the scope of the review, to be agreed by the core review group, covering:- the overall approach of the Programme the principles of safe practice positive approaches to care use of physical interventions methods of delivery and user/carer representation Key stakeholder engagement was vital to the success of the review and the Chair of the PPB Strategic Governance Group had written to the Chief Social Work Officer/Chief Officer of the participating member councils to inform them of the review and request suitable representation on the core review group and the submission of any views which would contribute to the outcome of the review. The Joint Committee decided: (1) that it be noted that the Clyde Valley Promoting Positive Behaviour (PPB) Strategic Governance Group had commissioned a full review of the PPB programme; (2) that it be noted that a core review group would be established to take forward the review and that this should be undertaken and completed during 2022; (3) that it be noted that all Chief Social Work Officers/Chief Officers from the participating Clyde Valley member councils had been informed about the review, asked to ensure representation from their organisations and invited to contribute their views; and (4) that it be noted that the core review group would provide an update to the PPB Strategic Governance Group at its next meeting on the work of the review. [Reference: Minutes of 9 December 2019 (Paragraph 8)] 7 Clyde Valley Learning and Development Project – Risk Assessment and Validation of Promoting Positive Behaviour Physical Interventions A report dated 24 January 2022 by the Chair of the Clyde Valley Learning and Development Project Steering Group was submitted on:- 8
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the analysis and risk assessment of the existing Promoting Positive Behaviour (PPB) physical interventions carried out by Robert Gordon University (RGU) the introduction of a new physical intervention Although they only constituted one aspect of the PPB Programme’s content, the physical interventions carried the highest degree of risk and it was essential that this risk was effectively managed on an ongoing basis. An initial risk assessment of the physical interventions had been carried out by Robert Gordon University (RGU) in 2013, prior to the launch of the Programme. It had been recognised that this process should be repeated regularly to ensure that both trainers and practitioners continued to address the risks associated with each move. A second analysis had been completed by RGU in June 2018 with the resultant feedback report indicating no new risks to trainers, practitioners or service users. It had been agreed by the PPB Strategic Governance Group that further analysis and risk assessment of the physical interventions would continue to be carried out on a bi-annual basis to maintain the currency of the analysis and quality assurance. A third assessment had been scheduled for 2020, however, this had been delayed due to the impact of the COVID-19 pandemic and had taken place on 18 November 2021. Following a violent incident in a member council’s children’s house and a subsequent investigation carried out by the Health and Safety Executive (HSE), the HSE had recommended that a 3-person safe hold should be developed. Following approval of this recommendation by the PPB Strategic Governance Group, the Principal Trainers Group had undertaken the relevant research and developed a new physical intervention known as the “Two Person Safe Hold with Assistance”. This new intervention had been included within the scope of the RGU analysis and risk assessment carried out on 18 November 2021. Biomechanical analysis and risk assessment of certain intervention techniques from the perspective of both the trainer and the individual service user had been carried out, with subsequent analysis carried out by the physiotherapy department in the School of Health Sciences and led by one of the department’s biomechanical engineers. The team had appropriate expertise in professional assessment of risk together with biomechanics and physiology relevant to child and adult anatomy. A draft report produced by RGU advised that analysis had taken place of all foreseeable risks associated with the techniques and feedback had been provided on the full range of physical interventions in the context of both Adult Care and Child Care. The analysis concluded that 26 of the 28 assessed physical interventions had been categorised as low or moderate risk to trainers and service users. It also noted that practice was still being delivered consistently and with good attention to detail as per previous RGU assessments. Where the risks had been categorised as anything other than low, specific advice had been provided to mitigate the risks and this advice would be incorporated into the training materials for practitioners to be able to mitigate any residual risks. The nature of the new physical intervention carried an element of risk, particularly as it was to be used in the context of Child Care, however, the feedback provided from the analysis considered the intervention to be low risk to trainers and practitioners and low to moderate risk for service users. A detailed description of the technique to be applied provided mitigation against the residual risk. 9
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On the basis of the analysis, a recommendation would be made to the PPB Strategic Governance Group that the new Two Person Safe Hold with Assistance be integrated into the suite of physical interventions as a supplementary safe hold. It was recognised that adoption of this new physical intervention was discretionary and subject to a local governance decision in each member council. The Joint Committee decided: (1) that it be noted that a thorough and robust quality assurance and risk assessment process had been carried out to ensure that risks associated with PPB physical interventions were mitigated as far as possible; (2) that the outcomes of the analysis undertaken by RGU in relation to the use of PPB physical interventions be noted; and (3) that it be noted that the analysis, feedback and recommendations on risks associated with the new physical intervention would be carried forward and introduced to the core PPB training programme. [Reference: Minutes of 10 December 2018 (Paragraph 8)] 8 Urgent Business There were no items of urgent business. Convener’s Closing Remarks The Convener advised that the Clerk would write to members and officers advising them of the arrangements for the next meeting following the forthcoming Local Government elections. The Convener continued by expressing her thanks to officers and members in the work of the Joint Committee over the current Council term and wished those who were seeking re-election good luck in the forthcoming elections. 10
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Report Agenda Item Report to: Clyde Valley Learning and Development Joint Committee Date of Meeting: 20 June 2022 Report by: Chair of Clyde Valley Learning and Development Project Steering Group Subject: Background to the Clyde Valley Learning and Development Project 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] outline the background to the development of the Clyde Valley Learning and Development Project [1purpose] 2. Recommendation(s) 2.1. The Joint Committee is asked to approve the following recommendation(s): - [recs] (1) that the contents of the report be noted. [1recs] 3. Background 3.1. The Clyde Valley Learning and Development Group (CVLDG) was established informally in 2005 to explore the opportunities for improvement through joint working and shared delivery of learning and development. The original partners within the Group comprised the eight local authorities located in west central Scotland. These are:- East Dunbartonshire Council East Renfrewshire Council Glasgow City Council Inverclyde Council North Lanarkshire Council Renfrewshire Council South Lanarkshire Council West Dunbartonshire Council 3.2. In 2007, a formal partnership was established under a Joint Committee structure, supported by grant funding from the National Board for Shared Services (NBSS). The lead authority for the Group was and remains South Lanarkshire Council. 3.3. The Group members developed a set of shared objectives for working together and developed a business case for change which focused on the design, implementation and delivery of training and other learning and development provision within its member Councils. Through a detailed analysis of costs, methods, current practice and shared experience, the Group demonstrated a robust case for change through 5 11
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working smarter, more efficiently and in a spirit of partnership to deliver more efficient learning and development practices. 3.4. The objectives of the Group are to develop methods and models concerned with the design, development, delivery, commissioning and evaluation of approaches to learning and development which will:- be delivered more efficiently through shared working than by an individual council by council approach minimise duplication of effort identify, develop and share best practice set, achieve and maintain standards of delivery modernise service delivery through improving practice and optimising the use of information technology develop centres of excellence from which to deliver models suitable for replication nationally in the public sector 3.5. The vision continues to be developing relevant, high-quality training to the local government workforce which demonstrates consistency in access and provision, efficiency in development, delivery and assessment and sufficient flexibility to take account of local priorities and preferences. 4. Securing the Future of the Project 4.1. In 2017 the Project Steering Group was asked to investigate options for a new funding model to secure the future of the Project. The outcome of this was presented to the Clyde Valley Learning and Development Group Joint Committee in a paper on 11 June 2018. 4.2. The Joint Committee approved the proposal to restructure the membership of the Group, by creating three categories of membership which would be open to all of the then current members of the Group (Full and Associate Members). 4.3. In addition, the Joint Committee agreed to elevate the status of the Social Care Group from sub-group to that of Steering Group, to reflect the importance of the Social Care agenda to the Clyde Valley Learning and Development Group’s work. 4.4. It was agreed that a minimum of five Full Member Councils and a minimum level of funding of £59,000 (£61,000 including the audit fee) per annum would be required to maintain the viability of the Project. 4.5. The agreed tariff for the various categories of membership was set as follows:- Membership category Full Participating Procurement Banding (Employee Numbers) Band 1 (0 - 4,999) £5,000 £3,000 £1,250 Band 2 (5,000 - 9,999) £7,000 £4,000 £1,500 Band 3 (10,000+) £10,000 £6,000 £2,500 4.6 This revised structure and funding model has remained in place since 2019 and during this period the two mandatory viability criteria have continued to be met each year. These are:- 12
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a minimum of five Full Members a minimum project contribution to be paid to the lead authority of £59,000 (£61,000 including the audit fee) 5. Learning and Development Activities Undertaken by the Project 5.1. Over the period that the Project has been in existence there have been many areas of learning and development activity which have achieved benefits for the Member Councils. 5.2 The range of benefits includes:- cost savings and economies of scale (e.g. shared procurement) developing centres of excellence (e.g. Chartered Management Institute (CMI) accredited centre for leadership and management training) development and sharing of best practice (e.g. Promoting Positive Behaviour (PPB)) increased use of technology (e.g. Online SVQ portfolios and Learning Management Systems) capacity building through skills development (e.g. peer to peer training in PPB and e-learning techniques) reduced duplication of effort (e.g. sharing online learning and development content) establishing networking opportunities for problem solving and sources of advice (e.g. migration and implementation of e-learning portal and data feed) transformation of learning methods from traditional classroom to online (e.g. food hygiene training and award) ability to adapt to exceptional circumstances such as the covid-19 pandemic and lockdown (e.g. channel shift for service delivery to online meetings, training and delivery) development of new qualifications and awards (e.g. Scottish Qualifications Authority (SQA) for the professional development award in PPB and in partnership with the Royal Environmental Health Institute of Scotland (REHIS) for the Joint Introductory Award in Food Hygiene) establishing fruitful relationships with external partners with unique expertise (e.g. Robert Gordon University for the validation and risk assessment of physical interventions used in PPB) robust governance structures to manage keynote programmes such as PPB (e.g. Strategic and Local Governance Groups established to meet the operating terms of the Minute of Agreement). 5.3 The majority of these benefits have extended throughout the duration of the Project while others have arisen from shorter term collaborations. It remains one of the Project’s strengths that Members can opt in and out of each initiative depending on local and strategic need, while maintaining autonomy in their respective Councils. 6. Employee Implications 6.1. Initially there were three staff seconded to the Project. These comprised a Project Manager a Learning and Development Officer (Social Care) and an Administration Assistant (all on secondment from South Lanarkshire Council). Retirals over the last year have resulted in the Project Manager being the sole officer in post. 13
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6.2 Delivery of the Project’s portfolio therefore is dependent on the time, support and commitment of officers from Member Councils, which remains critical to maintaining the success of the Project. 7. Financial Implications 7.1. Grant funding for the Project expired in 2011 and since that time the Clyde Valley Learning and Development Group has depended on its income from membership contributions. 7.2. As reported to the Joint Committee at its meeting held on 22 February 2022, the current annual membership income is £78,000, which has been achieved through contributions from six Full Members and nine Participating Members. Specific contributions are as set out in paragraph 4.5 of this report. It was reported that East Lothian Council had yet to confirm its membership status and it had since confirmed that it did not intend to continue membership of the Project. 8. Climate Change, Sustainability and Environmental Implications 8.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 9. Other Implications 9.1. The Clyde Valley Learning and Development Project depends on the commitment of the Member Councils for its continued success. 10. Equality Impact Assessment and Consultation Arrangements 10.1 This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. 10.2. There is also no requirement to undertake any consultation in terms of the information contained in the report. Gill Bhatti Chair, Clyde Valley Learning and Development Project Implementation Steering Group 20 May 2022 Previous References Background to Clyde Valley Learning and Development Project – 28 August 2017 Update on the Future and Funding for the Clyde Valley Learning and Development Project for 2018/2019 – 11 June 2018 Update on Membership and Funding for the Clyde Valley Learning and Development Project for 2022/2023 – 22 February 2022 List of Background Papers None Contact for Further Information If you would like to inspect the background papers or want further information, please contact: - Gill Bhatti, Chair, Clyde Valley Learning and Development Project Steering Group Ext: 5604 (Tel: 01698 455604) E-mail: gill.bhatti@southlanarkshire.gov.uk@southlanarkshire.gov.uk 14
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Report Agenda Item Report to: Clyde Valley Learning and Development Joint Committee Date of Meeting: 20 June 2022 Report by: Chair of Clyde Valley Learning and Development Project Implementation Group Subject: Clyde Valley Learning and Development Project - Roles and Responsibilities 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] outline the distinct roles and responsibilities of all the key stakeholders associated with the Clyde Valley Learning and Development Project [1purpose] 2. Recommendation(s) 2.1. The Joint Committee is asked to approve the following recommendation(s):- [recs] (1) that the broad range of stakeholders involved in the delivery of the Clyde Valley Learning and Development Project be noted; and (2) that the distinction between the roles and responsibilities of each of the stakeholder groups be noted. [1recs] 3. Background 3.1. The Clyde Valley Learning and Development Joint Committee (CVLDJC) is a formal structure comprising elected members from each of the partner Councils, and which has full responsibility for the governance of the Project. There are, however, a range of other individuals and groups who have a stake in the Clyde Valley Project and who have distinct roles and responsibilities. This report provides members of the Joint Committee with an overview of the other structures and individuals supporting the work of the Clyde Valley Project. 4. Roles and Responsibilities 4.1. The following groups and individuals are the principal stakeholders in the Clyde Valley Learning and Development Project. 4.2 The main roles and responsibilities for each stakeholder group are as follows. 4.2.1 Joint Committee The Joint Committee comprises of elected members representing each of the Full Member Councils. The current Full Member Councils are:- South Lanarkshire Council (Lead and Joint Committee Convener) East Renfrewshire Council Glasgow City Council 6 15
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Inverclyde Council North Lanarkshire Council Renfrewshire Council The primary role of the Joint Committee is to oversee the governance of the Project. This includes:- endorsement of the work plan and priorities for development ensuring financial probity approval of specific recommendations in relation to each project subject area monitoring progress against the work plan encouraging participation in specific initiatives from Member Councils 4.2.2 Clerk to the Joint Committee The Clerk supports the Joint Committee by providing the following services:- secretariat and minute taking at the meetings distributing papers, agendas and minutes in advance of meetings advice on procedural matters such as the Standing Orders and terms of reference managing online meeting arrangements, where appropriate 4.2.3 Project Steering Group and Social Care Group The Project Steering Group and Social Care Group are officer groups with representatives from each of the participating authorities. Both Groups have equal status in terms of management however they oversee separate but complementary agendas and areas of strategic implementation. The Chair of the Steering Group is the Employee Development and Diversity Manager from South Lanarkshire Council. The Social Care Group shares responsibility for Chairing meetings and this is achieved by rotation. The roles for both officer groups are:- attending the Joint Committee advising members of the Joint Committee on all aspects of the Project co-ordinating all actions in relation to the Project work plan representing individual Council’s interests and views on each Group acting as advocates for the Project within respective Councils facilitating the work of the Group and its implications within each respective Council liaising with senior officers as required regarding maintaining commitment to the Project establishing relevant networks for each aspect of the Project representing the Clyde Valley Group at meetings of interested parties taking appropriate decisions on methodologies and making recommendations as appropriate to the Joint Committee gathering and monitoring data on progress 4.2.4 Project Manager The post of Project Manager for the Clyde Valley Project has been established since October 2007. The role of the Project Manager is to:- plan, initiate and co-ordinate delivery, and to evaluate the Project in all its stages manage seconded staff involved in project management and implementation of specific aspects of the projects schedule and manage the work plan evaluate resource requirements for delivery monitor and mitigate risks, identify issues and address accordingly 16
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report on progress co-ordinate tasks for implementation sub groups continually progress the development agenda for each subject area provide information on outcomes and benefits accrued represent the Clyde Valley Group at meetings of interested parties monitor the budget 4.2.5 Project Staff (Secondees) In order to take the Project forward, it is occasionally necessary to second staff from member Councils to implement various aspects of the Project. Project staff seconded from member councils are responsible for the following:- project-manage specific subject areas manage meetings of relevant stakeholders representing each council develop solutions for subject area under review schedule implementation work plan for subject area monitor and track progress gather and retain data on outcomes and benefits provide information on progress against workplan 4.2.6 Treasurer As always, it is important that the Project budget effectively is monitored and managed effectively. For this reason, a senior finance officer from South Lanarkshire Council has been appointed as Treasurer. The Treasurer is responsible for:- ensuring the appropriate financial regulations are applied in all the Group’s transactions establishing and managing project accounts ensuring proper procurement rules are adhered to monitoring financial transactions associated with the Project preparing break even analysis for the Joint Committee preparing the Annual Report and Accounts Liaising with the requirements of the external auditor 4.2.7 Participating and Procurement Members The facility remains for other Councils to join the Clyde Valley Learning and Development Group (CVLDG) on an annual basis via a modest membership fee. Councils have the option to join as either Participating or Procurement Members. These categories of membership do not have a strategic interest in the management and governance of the Project and have limitations to rights and liabilities. The decision to join the Group is primarily associated with workstreams where there is a direct benefit to be realised through taking a collaborative approach e.g. joint procurement creating economies of scale, Promoting Positive Behaviour. Participating Members may opt in to any aspect of the CVLDG’s initiatives or programmes and realise the benefits accordingly. Procurement Members may only participate in procurement activities being run by the Group but may share in any procurement benefits realised. Neither Participating nor Procurement Members have strategic responsibility for project governance and do not participate in the Joint Committee. 17
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The current list of Participating members is as follows:- Participating Councils Angus Council Clackmannanshire Council Dundee City Council East Dunbartonshire Council Falkirk Council Orkney Council Perth and Kinross Council Scottish Borders Council West Dunbartonshire Council There are currently no Procurement Members. 5. Promoting Positive Behaviour (PPB) Strategic Governance Group 5.1 The PPB programme is owned and governed by Members of the CVLDG. As this programme is governed by a separate Minute of Agreement which sets out the terms of use for the programmes and the responsibilities of management and governance. The Strategic Governance Group is responsible for monitoring and maintaining the governance of all aspects of the programme. 5.2 The PPB Strategic Governance Group is chaired by a senior officer from one of the Member Councils (currently Glasgow City Council and Health and Social Care Partnership). Specific responsibilities are as follows:- Adopt and sign off a Minute of Agreement controlling the ownership and management of the PPB programme Overseeing the maintenance of a relevant, current and practical suite of PPB course materials which is fit for purpose for the target audience Monitoring of violent incidents and issues arising from both the delivery of the programme and the application of the course content in the context of service delivery Commissioning and managing risk assessments in relation to the PPB programme Monitoring capacity and demand to deliver the programme Establish policy on the use of the PPB programme within the Clyde Valley Member Councils Oversee the ongoing evaluation of the programme 6. Employee Implications 6.1. Due to staff retirals during 2021 the Project Manager is currently the sole member of staff seconded to the project. This, along with retirals and changes to staff representatives from the Members Councils has necessitated a remodelling of project delivery. 6.2 Members of the Project Steering Group and Social Care Group must assume their responsibilities in tandem with their respective Council roles. The Project’s success is contingent on Council representatives continuing to allocate appropriate resources to share these responsibilities 18
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7. Financial Implications 7.1. The contributions from Member Councils currently amounts to £78,000 per annum which has been achieved through contributions from six Full Members and nine Participating Members. 8. Climate Change, Sustainability and Environmental Implications 8.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 9. Other Implications 9.1. The support of all stakeholders in the Clyde Valley Learning and Development Project is required to ensure its continued success. 10. Equality Impact Assessment and Consultation Arrangements 10.1 This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. 10.2. There is also no requirement to undertake any consultation in terms of the information contained in the report. Gill Bhatti Chair, Clyde Valley Learning and Development Project Implementation Steering Group 20 May 2022 Previous References Clyde Valley Learning and Development Project - Shared Services Roles and Responsibilities - 28 August 2017 List of Background Papers Clyde Valley EGF Training Bid NBSS Clyde Valley Consortium Submission November 2006 NBSS Clyde Valley Consortium – Secondary Paper December 2006 Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Gill Bhatti, Chair, Clyde Valley Learning and Development Project Implementation Group Ext: 5604 (Tel: 01698 455604) E-mail: gill.bhatti@southlanarkshire.gov.uk 19
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Report Agenda Item Report to: Clyde Valley Learning and Development Joint Committee Approval requested by: 20 June 2022 Report by: Treasurer to Clyde Valley Learning and Development Joint Committee Subject: Revenue Budget Monitoring 2022/2023 - 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 2022 to 20 May 2022 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 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. This is the first revenue budget monitoring report presented to the Clyde Valley Learning and Development Joint Committee for the financial year 2022/2023. 3.2. The running costs for the Clyde Valley Learning and Development Joint Committee are funded by contributions from the member Councils. 3.3. At the last meeting of the Joint Committee, 15 Councils had confirmed their membership position for 2022/2023, taking the total Membership Contributions to £0.078 million. 3.4. These membership contributions form the basis for the budget for 2022/2023. In addition, an estimate of training expenditure (£0.025m), and the recharge of this to Councils (£0.025m) has also been added to the budget, giving a total expenditure and income budget of £0.103 million. 3.5. The report details the financial position for Clyde Valley Learning and Development Joint Committee on Appendix A. 4. Employee Implications 4.1. None 7 21
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5. Financial Implications 5.1. As at 20 May 2022, there is a breakeven position against the phased budget to date. 6. Climate Change, Sustainability and Environmental Implications 6.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 7. Other Implications 7.1. The main risk associated with the Clyde Valley Learning and Development Joint Committee Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied within the Joint Committee. The risk is managed through four weekly Budget Monitoring when any variance is analysed. In addition, the probable outturn exercise will ensure early warning for corrective action to be taken where appropriate. 8. Equality Impact Assessment and Consultation Arrangements 8.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. 8.2. There is also no requirement to undertake any consultation in terms of the information contained in the report. Jackie Taylor Treasurer 23 May 2022 Previous References None List of Background Papers Financial ledger and budget monitoring results to 20 May 2023 Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Lorraine O’Hagan, Finance Manager (Strategy) Ext: 2601 (Tel: 01698 452601) E-mail: lorraine.o’hagan@southlanarkshire.gov.uk 22
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Appendix A CLYDE VALLEY LEARNING AND DEVELOPMENT JOINT COMMITTEE Revenue Budget Monitoring Report Period Ended 20 May 2022 (No.2) Annual Budget Forecast for Year Annual Forecast Variance Budget Proportion 20/05/22 Actual 20/05/22 Variance 20/05/22 % Variance Note £000 £000 £000 £000 £000 £000 Budget Category Employee Costs 0 0 0 0 0 0 - n/a Property Costs 0 0 0 0 0 0 - n/a Supplies & Services 17 17 0 0 0 0 - n/a Transport & Plant 0 0 0 0 0 0 - n/a Administration Costs 84 84 0 1 1 0 - 0.0% Payments to Other Bodies 2 2 0 0 0 0 - n/a Payments to Contractors 0 0 0 0 0 0 - n/a Transfer Payments 0 0 0 0 0 0 - n/a Financing Charges 0 0 0 0 0 0 - n/a Total Controllable Exp. 103 103 0 1 1 0 - 0.0% Total Controllable Inc. (103) (103) 0 (34) (34) 0 - 0.0% Net Controllable Exp. 0 0 0 (33) (33) 0 - 0.0% 23
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Report Agenda Item Report to: Clyde Valley Learning and Development Joint Committee Approval requested by: 20 June 2022 Report by: Treasurer to Clyde Valley Learning and Development Joint Committee Subject: Annual Governance Statement 2021/2022 1. Purpose of Report 1.1. The purpose of the report is to: [purpose] provide an overview of the Annual Governance Statement for inclusion in the 2021/2022 Clyde Valley Learning and Development Joint Committee Annual Accounts [1purpose] 2. Recommendation(s) 2.1. The Joint Committee is asked to approve the following recommendation(s):- [] (1) that the Annual Governance Statement, attached at Appendix 1, be approved for inclusion in the Clyde Valley Learning and Development Joint Committee 2021/2022 Annual Accounts. [1recs] The a 3. Background 3.1. Each year the Clyde Valley Learning and Development Joint Committee undertakes a review of the governance arrangements that are required to support Clyde Valley Learning and Development Joint Committee’s preparation of the Annual Governance Statement which is included in the Clyde Valley Learning and Development’s Annual Accounts. 3.2. The annual review for 2021/2022 considered guidance detailed within the Delivering Good Governance in Local Government Framework. 4. Annual Governance Statement for 2021/2022 4.1. The Annual Governance Statement for 2021/2022 is attached at Appendix 1. 4.2. The system of internal financial control is based on a framework of regular management information, financial regulations, administrative procedures (including segregation of duties), management supervision, and a system of delegation and accountability. These arrangements follow the systems of financial management in place within the lead authority, South Lanarkshire Council. 8 25
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4.3. The Clyde Valley Learning and Development Joint Committee shares financial management systems with South Lanarkshire Council (the lead authority) and is subject to the relevant controls in place which are reviewed by Internal/External Audit through a programme of audit work. The overall audit opinion for the year is informed by the assurances obtained from any system audits carried out by the Council’s Internal Audit section on these shared systems. 4.4. Although Internal Audit do not carry out specific audit work on Clyde Valley Learning and Development Joint Committee, the sharing of systems means that the assurances obtained in the Internal Audit Manager’s annual assurance report to South Lanarkshire Council can be applied to those of Clyde Valley Learning and Development Joint Committee. 4.5. For 2021/2022, the Treasurer’s opinion is that reasonable assurance can be placed on the adequacy and effectiveness of the Committee’s framework of governance, risk management and control arrangements. 5. Employee Implications 5.1. None. 6. Financial Implications 6.1. There are no financial implications directly associated with this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The statement will be subject to review by Audit Scotland as part of their audit of Clyde Valley Learning and Development Joint Committee’s Annual Accounts. 9. Equality Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. 9.2. There is also no requirement to undertake any consultation in terms of the information contained in the report. Jackie Taylor Treasurer 23 May 2022 Previous References None List of Background Papers Clyde Valley Learning and Development Joint Committee Annual Accounts Annual Governance Statement and Annual Accounts 2021/2022 26
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Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Lorraine O’Hagan, Finance Manager (Strategy) Ext: 2601 (Tel: 01698 452601) lorraine.o’hagan@southlanarkshire.gov.uk 27
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Appendix 1 Annual Governance Statement The Joint Committee is responsible for putting in place proper arrangements for the governance of its activities in order to facilitate the effective operation of its functions. This includes ensuring that there are appropriate arrangements in place for the management of risk and that appropriate systems of internal control are in place. 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. A self- assessment of compliance with CIPFA’s new FM Code has been carried out as appropriate with the results feeding into the Annual Governance Statement. Scope of Responsibility In delivering its aims and objectives, the Joint Committee is responsible for ensuring that its business is conducted in accordance with the law and proper standards, and that public money is safeguarded, properly accounted for and used economically, efficiently and effectively. The Joint Committee also has a statutory duty to make arrangements to secure best value under the Local Government in Scotland Act 2003. In discharging this responsibility, the Joint Committee’s elected members and senior officers are responsible for putting in place proper arrangements for its affairs and facilitating the effective exercise of its functions, which includes arrangements for the management of risk. Governance Framework The Joint Committee operates a system of internal control designed to manage risk to a reasonable level. Internal controls cannot eliminate all risk of failure to achieve policies, aims and objectives and can therefore only provide reasonable assurance and not absolute assurance of effectiveness. The system of internal control is based on an ongoing process designed to identify and prioritise the risks to the achievement of the Joint Committee’s policies, aims and objectives, to evaluate the likelihood of those risks being realised and the impact should they be realised. 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 updated and approved in 2019/2020. • Meetings of the Joint Committee are held three times a year chaired by the elected Convener of the Joint Committee. For 2021/2022, this was Councillor Katy Loudon (South Lanarkshire Council). • Scheme of delegation allows for Clyde Valley Implementation Steering Group to manage, direct and prioritise the work programme. • Minute of agreement has been produced and signed by each of the participating Councils, with a revised Minute of Agreement being approved to reflect the changes in membership and fee structure for 2019/2020 onwards. • Effective risk management arrangements are embedded within the Member Councils. 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. 28
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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 FMS Ledger 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. During 2021/2022, ‘shared system’ audits and reviews were undertaken in relation to COVID 19 emerging fraud risks for areas provided to the Joint Committee under agreement with the Council, such as accounts payable and IT security. In these areas, there was reasonable assurance around the effectiveness of controls and no significant issues were identified that should be separately reported to the Joint Committee. 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. CIPFA FM Code The Chartered Institute of Finance and Public Accountancy (CIPFA) has introduced a Financial Management Code (the FM Code). The FM Code provides “guidance for good and sustainable financial management in local authorities. By complying with the principles and standards within the code, authorities will be able to demonstrate their financial sustainability”. A key goal of the FM Code is to improve the financial resilience of organisations by embedding enhanced standards of financial management. The principles of the FM Code have been reviewed as part of the Joint Committee’s internal governance regime. In 2020/2021, a self-assessment was carried out during the year which identified that the Joint Committee where appropriate had fully embedded all but one of the principles of the Code in its normal business by the end of that year. The principle to ensure there is a statement regarding the Joint Committee’s adequacy of reserves in the budget strategy paper, had not been fully embedded. In February 2022, the 2022/2023 budget paper was presented to the Joint Committee. Whilst the paper did not include a formal statement, the paper assessed the adequacy of the funding for the coming year (2022/2023), including the approved use of the accumulated reserves to assist with the costs of a contract extension in 2021/2022, and determined that the funding in-year was sufficient to operate the Project as a going concern with reserves available to help with other Project Work. 29
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Continuous Improvement As the work of the Clyde Valley Learning and Development Joint Committee develops, I am aware of our governance duties and will continue my commitment to transparency and openness in our governance arrangements. No issues have been identified during 2021/2022 and I will continue to review these as appropriate during 2022/2023. COVID-19 Pandemic Governance Arrangements While there was initial disruption to the ability to undertake training courses in-person as a result of the ongoing pandemic, the work of the Clyde Valley Learning and Development Joint Committee was able to continue to progress in a number of areas virtually during 2021/2022, with an increased demand on e-learning services. South Lanarkshire Council staff continued to have access to IT systems and have been able to provide ongoing support to the Joint Committee in the normal way. While the Joint Committee has continued to deliver services virtually where possible during the various phases of the pandemic, there has been no changes to the governance arrangements in place except for the changes made in response to the pandemic. Information technology has been at the forefront of the transition to home working for everyone, and the Joint Committee’s e-learning infrastructure has actively assisted in delivering online services, learning and communications for the member authorities. The membership structure and funding model agreed in recent years has been maintained with a healthy number of councils retaining their membership in each of the categories available. 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 fifteenth year of the Clyde Valley Learning and Development Joint Committee (financial year 2021/2022), reasonable assurance can be placed on the adequacy and effectiveness of the Committee’s framework of governance, risk management and control arrangements. Jackie Taylor Treasurer - Clyde Valley Learning and Development Joint Committee 20 June 2022 30
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Report Agenda Item Report to: Clyde Valley Learning and Development Joint Committee Date of Meeting: 20 June 2022 Report by: Clerk to the Clyde Valley Learning and Development Joint Committee Subject: Meeting Arrangements – 2022/2023 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] advise on the meeting arrangements for the Clyde Valley Learning and Development Joint Committee for 2022/2023 [1purpose] 2. Recommendation(s) 2.1. The Joint Committee is asked to approve the following recommendation(s):- [r (1) that the arrangements made to hold future meetings of the Joint Committee at 2.00pm on the following dates be agreed:- Monday 19 September 2022 Monday 27 February 2023 [1recs] 3. Background 3.1. At its meeting held on 30 November 2015, the Joint Committee agreed that its meetings should be held 3 times in a financial year. 3.2. It is, therefore, proposed that arrangements be made to hold 2 further meetings of the Joint Committee for the period up to 31 March 2023, via Microsoft Teams, as follows:- Monday 19 September 2022 Monday 27 February 2023 4. Employee Implications 4.1. There are no employee implications. 5. Financial Implications 5.1. There are no financial implications. 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. 9 31
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7. Other Implications 7.1. There are no implications for risk in terms of the information contained within this report. 8. Equality Impact Assessment and Consultation Arrangements 8.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. 8.2. There is also no requirement to undertake any consultation in terms of the information contained in the report. Paul Manning Clerk to the Clyde Valley Learning and Development Joint Committee 31 May 2022 Previous References Clyde Valley Learning and Development Joint Committee - 22 February 2021 Clyde Valley Learning and Development Joint Committee - 30 November 2015 List of Background Papers None Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Stuart McLeod, Administration Officer Ext: 4815 (Tel: 01698 454815) E-mail: stuart.mcleod@southlanarkshire.gov.uk 32
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Report Agenda Item Report to: Clyde Valley Learning and Development Joint Committee Approval requested by: 20 June 2022 Report by: Treasurer to Clyde Valley Learning and Development Joint Committee Subject: 2021/2022 Annual Report and Accounts - Clyde Valley Learning and Development Joint Committee 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] advise of the Clyde Valley Learning and Development Joint Committee final accounts position as at 31 March 2022 [1purpose] 2. Recommendation(s) 2.1. The Joint Committee is asked to approve the following recommendation(s):- [recs] (1) that the Annual Report and Accounts for the Clyde Valley Learning and Development Joint Committee for the year ended 31 March 2022 be noted; and (2) that it be noted that the Annual Report and Accounts would be submitted to the external auditor by 30 June 2022. [1recs] 3. Background 3.1. The Annual Report and Accounts, as detailed at Appendix 1 to the report, shows the Income and Expenditure Account and Balance Sheet to 31 March 2022 for the Clyde Valley Learning and Development Joint Committee. These accounts will be passed for external audit to Audit Scotland. 3.2. The Annual Report and Accounts, as detailed at Appendix 1 to the report, comprises:- Introduction by the Convener Management Commentary Annual Governance Statement Movement in Reserves Statement Comprehensive Income and Expenditure Account for the year ended 31 March 2022 Balance Sheet as at 31 March 2022 10 33
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Cash Flow Statement for year ended 31 March 2022 Notes to the Financial Statements Statement of Accounting Policies Statement of Responsibilities for the Statement of Accounts Audit Arrangements 4. Employee Implications 4.1. None 5. Financial Implications 5.1. The Accounts show that the Joint Committee’s total revenue expenditure amounted to £0.122 million in 2021/2022 and was met by income of £0.108 million. This results in a £0.014 million deficit due to the approved expenditure of £0.025 million on the Brightwave contract extension, which can be offset against the revenue cash balance of £0.030 million brought forward from 2020/2021. 5.2. After taking account of any accruals and commitments, this leaves a revenue cash balance of £0.016 million to be carried forward for use in future years. 6. Climate Change, Sustainability and Environmental Implications 6.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 7. Other Implications 7.1. The main risk associated with the Clyde Valley Learning and Development Joint Committee Revenue Budget is failure to manage the budget resulting in expenditure exceeding available funding. The risk has been assessed as low given the detailed budget management applied within the Joint Committee. The risk is managed through four weekly Budget Monitoring when any variance is analysed. In addition, the probable outturn exercise ensured early warning for corrective action to be taken where appropriate. 8. Equality Impact Assessment and Consultation Arrangements 8.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. 8.2. There is also no requirement to undertake any consultation in terms of the information contained in the report. Jackie Taylor Treasurer to Clyde Valley Learning and Development Joint Committee 23 May 2022 Previous References None List of Background Papers Clyde Valley Learning and Development Committee Annual Report and Accounts 2021/2022 34
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Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Jackie Taylor, Head of Finance Ext: 4532 (Tel: 01698 454532) E-mail: jackie.taylor@southlanarkshire.gov.uk 35
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CLYDE VALLEY LEARNING AND DEVELOPMENT JOINT COMMITTEE ANNUAL ACCOUNTS 2021/2022 36
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CLYDE VALLEY LEARNING AND DEVELOPMENT JOINT COMMITTEE ANNUAL ACCOUNTS 2021/2022 CONTENTS Page Content 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 Statement of Accounting Policies 21 Statement of Responsibilities for the Annual Accounts 22 Audit Arrangements 23 Glossary of Terms 24 Clyde Valley Learning and Development Joint Committee Members 37
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Introduction by the Convener of Clyde Valley Learning and Development Joint Committee Once again, a reflection of our shared experiences over the past year is dominated by the continued challenges brought about by the Covid-19 pandemic and the impact it has had on all our lives. Many of us have grown used to working from home as we meet the challenges of maintaining and delivering our services in ever more creative ways. It has been most encouraging therefore to note that the prudent strategic planning and particularly the implementation of online learning systems by the Clyde Valley Group has provided the solution to meeting our councils’ continuing learning and development needs during this period. As we progressed through the fifteenth year of the Project’s existence it is encouraging to observe that the membership structure and funding model established three years ago has been maintained and a healthy number of councils have retained membership in each of the categories on offer Each of the Group’s programmes have continued to operate effectively and despite the challenges of moving onto new technology platforms for many of our member councils, it has been clear that the collaborative approach which remains the Group’s principal strength has helped to make these transitions take place smoothly. I am confident that the exceptional networks established through the Project will continue to provide opportunities for mutual support and shared delivery of learning and development as we move on from the worst impacts of the pandemic. The local government elections in May 2022 brought new administrations for all our member councils, and it is therefore appropriate to note that this year marked the milestone of the fifth and final year of governance for the current Joint Committee. I would like to recognise and thank all the partner Councils involved for maintaining the Project’s unique partnership, particularly in the current circumstances. It is now more important than ever that the Project should continue to develop and deliver value to Members. To all the Elected Members who have served on the Clyde Valley Learning and Development Joint Committee over these past five years I would like to extend my thanks and appreciation for your continued support during this period. 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. I believe we can look forward optimistically to the coming year for the Clyde Valley Learning and Development Group and would like to take the opportunity to encourage the incoming 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 38
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Management Commentary 2021/2022 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 2021/2022 financial year. For a second year the effect of the global pandemic Covid-19 has continued to influence the way all council services are delivered, and this has brought additional challenges for the partnership. Despite this the Clyde Valley Learning and Development Joint Committee continues to maintain a strong presence and impact. Objectives The overall objective of the project remains to establish and deliver a number of shared approaches to training, learning and development between the Clyde Valley Councils (South Lanarkshire, North Lanarkshire, Glasgow City, East Renfrewshire, Inverclyde and Renfrewshire Councils) which will result in: Greater efficiency due to shared working rather than a council-by-council approach Reduced duplication of effort The identification, development and sharing of best practice Setting, achieving and maintaining the highest standards of service delivery Modernising service delivery by improving practice and making best use of information technology A consistent approach to training, learning and development, Ensuring equality of opportunity for all Clyde Valley employees in accessing appropriate learning and development. 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 2021/2022, 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. 39
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Performance Review 2021/2022 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. In the financial year 2021/2022, benefits have been realised through making cost savings and developing best practice in the following areas: Ongoing contracts achieved through joint procurement E-Learning development, improvements and content sharing Developing skills capacity through investment in new e-learning authoring skills (future-proofing content) Savings in delivery of Scottish Vocational Qualifications Learning and training for Social Care Food hygiene online training and award Maintaining the delivery and practice of Promoting Positive Behaviour despite the compromises of Covid 19 Building internal capacity in delivering Promoting Positive Behaviour 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. During the past year a significant number of key council employees who have 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. Their individual and collective contributions were critical to the success and outcomes achieved to date through the project. The specific challenges brought upon by the Covid-19 pandemic during the past year have affected the whole of society. Local government remains at the centre of the response and recovery from this crisis and it is our challenge both to maintain service delivery and to develop new and innovative ways of working through the partnership. The established infrastructure and networks within the Group have allowed collaborative work to continue through virtual meetings and learning events, shared content for front line and redeployed services and the delivery of online learning in unprecedented numbers across the Clyde Valley Group. Attendance at Clyde Valley meetings online using Teams has significantly increased as this medium is now the recognised and preferred method. For the Group’s more distantly located members this has allowed attendance at each meeting for the first time in the Group’s history. The project governance structure of a Steering Group guiding corporate initiatives, and the Social Care Group managing the Health and Social Care agenda continues to work 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. The membership categories and fee structure for membership were retained for 2021/2022. 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. 40
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The membership for 2021/2022 comprised: • 6 Full Members • 10 Participating Members • 1 Procurement Member The income met the designated minimum level to support a contribution to running costs for South Lanarkshire Council as lead authority, (£0.061m including allocated 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 the councils. These include e-learning, Promoting Positive Behaviour, Social Care training and accredited management and leadership training. Continuity in Online Learning Provision In the exceptional circumstances brought upon by the pandemic, the Group took the decision to seek approval for the non-contractual extension to the existing provision of a Learning Management System for the Councils. This resulted in a two-year extension to guarantee that the high priority to meet learning needs online was addressed without loss of service. A more modern offering was provided with improved functionality, a new look and feel and the ability access content on personal mobile devices. This has resulted in a programme of staggered migration to the new platform by the eleven member councils who opted in. In addition, one participating member council continued to use the older technology through the extension. Subsidy to LMS Migration Costs and Authoring Software As the new LMS platform and portal incurred unanticipated set up and configuration costs the Joint Committee approved a proposal to use a proportion of the Clyde Valley Project fund to subsidise some of these costs. The sum of £23,000 was approved for this purpose. In recognition that North Lanarkshire Council was unable to access the subsidy for this purpose, the Committee approved the funding of two authoring software licences (Articulate) for a period of one year. This amounted to a further approved expenditure of £2,150 from project funds. The total approved use of brought forward accumulated funds was £25,150. Futureproofing Existing Online Content Throughout the duration of the CVLDG project online content was developed and shared using the BILD proprietary authoring tool provided by Brightwave. As this software had reached the end of its lifetime and was no longer supported by Brightwave it was necessary convert the existing courses into a more modern format using authoring software which can be used in all online learning environments. In preparation for the migration to the new platform the Clyde Valley Councils used the Articulate product to create new versions of the content which continues to provide opportunities for Councils to share within the Group. Maintaining and Increasing Capacity to Deliver Promoting Positive Behaviour (PPB) Due to staff turnover, changing job responsibilities and retirements, the pool of trainers available to deliver PPB is constantly in flux and under review. During the year, the PPB Strategic Governance Group appealed to the member councils who co-own the PPB programme to nominate additional Principal Trainers to support and sustain the train the trainer internal model of delivery. This has resulted in at least two Principal Trainers being nominated from each council making a total pool of twenty-three trainers. On completion of 41
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the induction programme and meeting the additional Principal Trainer criteria, this group will share the responsibility for meeting capacity requirements in training for PPB across the CVLDG Councils. Commissioning of a Review of Promoting Positive Behaviour Feedback from stakeholders involved in the PPB programme has remained consistently positive since the programme was first implemented seven years ago. Nonetheless the PPB Strategic Governance Group remains aware that, with changes to modes of working, structures and policy regarding the management of challenging behaviour, it is essential that the language, ethos and methods employed within the programme remain fit for purpose in all contexts. For this reason, a wide-ranging review of all aspects of the programme was commissioned and approved to confirm this to be the case, and make recommendations for further improvements if necessary. The report and recommendations will be delivered this calendar year and subject to the endorsement of the PPB Strategic Governance Group, improvements and changes will be integrated into the programme at the earliest possible opportunity. Financial Performance The Comprehensive Income and Expenditure Statement and its accompanying notes and statements summarise the costs and sources of funding in carrying out the Committee’s activities. For 2021/2022, the Revenue Expenditure results for the Committee are shown on page 13. This shows a net deficit position of £0.014m on the Comprehensive Income and Expenditure Statement. The deficit position reflects an in-year underspend of £0.011m, offset by the approved costs of the Brightwave contract extension of £0.025m, resulting in an overall in-year deficit of £0.014m. This net deficit will be offset against the accumulated reserves balance brought forward from 2020/2021. Support expenses of £0.059m were paid to South Lanarkshire Council. The Project also incurred expenditure on Training Costs incurred on behalf of Member Councils (£0.024m, 19.42%). This is an increase of £0.010m compared to 2020/2022, reflecting a position more in line with spend before the pandemic. The training costs relate to accredited management training which is provided to employees across Member Councils by the Chartered Management Institute, and annual City and Guilds subscriptions. 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 remainder of the expenditure relates to Project Work undertaken in 2021/2022 (£0.037m), which includes the £0.025m of costs in respect of the extension of the Brightwave contract. The Committee's income is mainly made up of contributions from Member Councils (£0.084m in 2021/2022). There is a General Fund Balance comprising accumulated underspends since the inception of the Project in 2007/2008. The deficit of £0.014m for 2021/2022, which includes the approved expenditure of £0.025m for Brightwave, will be offset against 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 42
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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. Outlook The impact of the Covid-19 pandemic and successive lockdowns imposed for a second year has continued to dominate events for all of the Clyde Valley Group. From necessity however, new skills and methods have been developed to maintain service delivery and collaborative working. It is anticipated that these changes will continue to play a major part in the work of the Clyde Valley Group over the coming years. Priorities will remain the areas of delivering online learning to all councils and ensuring that the infrastructure is in place to support this effectively. For this reason the Group will plan for the end of the current procurement contract for this service and seek a mutually beneficial approach to build on the successes achieved to date. Existing project work will continue to be managed prudently and it is anticipated that the recommendations of the PPB review will be implemented in the coming year to ensure that this remains one of the Clyde valley Group’s flagship programmes. The Clyde Valley Learning and Development Group 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 will be identified 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. Jackie Taylor Treasurer - Clyde Valley Learning and Development Joint Committee 20 June 2022 Councillor Lynsey Hamilton Convener - Clyde Valley Learning and Development Joint Committee 20 June 2022 43
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Annual Governance Statement The Joint Committee is responsible for putting in place proper arrangements for the governance of its activities in order to facilitate the effective operation of its functions. This includes ensuring that there are appropriate arrangements in place for the management of risk and that appropriate systems of internal control are in place. 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. A self- assessment of compliance with CIPFA’s new FM Code has been carried out as appropriate with the results feeding into the Annual Governance Statement. Scope of Responsibility In delivering its aims and objectives, the Joint Committee is responsible for ensuring that its business is conducted in accordance with the law and proper standards, and that public money is safeguarded, properly accounted for and used economically, efficiently and effectively. The Joint Committee also has a statutory duty to make arrangements to secure best value under the Local Government in Scotland Act 2003. In discharging this responsibility, the Joint Committee’s elected members and senior officers are responsible for putting in place proper arrangements for its affairs and facilitating the effective exercise of its functions, which includes arrangements for the management of risk. Governance Framework The Joint Committee operates a system of internal control designed to manage risk to a reasonable level. Internal controls cannot eliminate all risk of failure to achieve policies, aims and objectives and can therefore only provide reasonable assurance and not absolute assurance of effectiveness. The system of internal control is based on an ongoing process designed to identify and prioritise the risks to the achievement of the Joint Committee’s policies, aims and objectives, to evaluate the likelihood of those risks being realised and the impact should they be realised. 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 updated and approved in 2019/2020. • Meetings of the Joint Committee are held three times a year chaired by the elected Convener of the Joint Committee. For 2021/2022, this was Councillor Katy Loudon (South Lanarkshire Council). • Scheme of delegation allows for Clyde Valley Implementation Steering Group to manage, direct and prioritise the work programme. • Minute of agreement has been produced and signed by each of the participating Councils, with a revised Minute of Agreement being approved to reflect the changes in membership and fee structure for 2019/2020 onwards. • Effective risk management arrangements are embedded within the Member Councils. 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 44
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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 FMS Ledger 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. During 2021/2022, ‘shared system’ audits and reviews were undertaken in relation to COVID 19 emerging fraud risks for areas provided to the Joint Committee under agreement with the Council, such as accounts payable and IT security. In these areas, there was reasonable assurance around the effectiveness of controls and no significant issues were identified that should be separately reported to the Joint Committee. 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. CIPFA FM Code The Chartered Institute of Finance and Public Accountancy (CIPFA) has introduced a Financial Management Code (the FM Code). The FM Code provides “guidance for good and sustainable financial management in local authorities. By complying with the principles and standards within the code, authorities will be able to demonstrate their financial sustainability”. A key goal of the FM Code is to improve the financial resilience of organisations by embedding enhanced standards of financial management. The principles of the FM Code have been reviewed as part of the Joint Committee’s internal governance regime. In 2020/2021, a self-assessment was carried out during the year which identified that the Joint Committee where appropriate had fully embedded all but one of the principles of the Code in its normal business by the end of that year. The principle to ensure there is a statement regarding the Joint Committee’s adequacy of reserves in the budget strategy paper, had not been fully embedded. In February 2022, the 2022/2023 budget paper was presented to the Joint Committee. Whilst the paper did not include a formal statement, the paper assessed the adequacy of the funding for the coming year (2022/2023), including the approved use of the accumulated reserves to assist with the costs of a contract extension in 2021/2022, and determined that the funding in-year was sufficient to operate the Project as a going concern with reserves available to help with other Project Work. 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 2021/2022 and I will continue to review these as appropriate during 2022/2023. 45
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COVID-19 Pandemic Governance Arrangements While there was initial disruption to the ability to undertake training courses in-person as a result of the ongoing pandemic, the work of the Clyde Valley Learning and Development Joint Committee was able to continue to progress in a number of areas virtually during 2021/2022, with an increased demand on e-learning services. South Lanarkshire Council staff continued to have access to IT systems and have been able to provide ongoing support to the Joint Committee in the normal way. While the Joint Committee has continued to deliver services virtually where possible during the various phases of the pandemic, there has been no changes to the governance arrangements in place except for the changes made in response to the pandemic. Information technology has been at the forefront of the transition to home working for everyone, and the Joint Committee’s e-learning infrastructure has actively assisted in delivering online services, learning and communications for the member authorities. The membership structure and funding model agreed in recent years has been maintained with a healthy number of councils retaining their membership in each of the categories available. 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 fifteenth year of the Clyde Valley Learning and Development Joint Committee (financial year 2021/2022), reasonable assurance can be placed on the adequacy and effectiveness of the Committee’s framework of governance, risk management and control arrangements. Jackie Taylor Treasurer - Clyde Valley Learning and Development Joint Committee 20 June 2022 Councillor Lynsey Hamilton Convener - Clyde Valley Learning and Development Joint Committee 20 June 2022 46
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Movement in Reserves Statement The Movement in Reserves Statement shows the movement in the year on the different reserves held by the Joint Committee, analysed into useable reserves and other reserves. This gives a summary of the changes that have taken place in the funding section of the Balance Sheet over the financial year. 2021/2022 General Fund Balance Total Usable Reserves Total Unusable Reserves Total Reserves £000 £000 £000 £000 Balance at 31 March 2021 30 30 - 30 Movement in Reserves during 2021/2022 Deficit on the provision of services (14) (14) - (14) Other comprehensive income and expenditure - - - - Total comprehensive income and expenditure (14) (14) - (14) 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 2021/2022 (14) (14) - (14) Balance as at 31 March 2022 16 16 - 16 2020/2021 General Fund Balance Total Usable Reserves Total Unusable Reserves Total Reserves £000 £000 £000 £000 Balance at 31 March 2020 28 28 - 28 Movement in Reserves during 2020/2021 Surplus on the provision of services 2 2 - 2 Other comprehensive income and expenditure - - - - Total comprehensive income and expenditure 2 2 - 2 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 2020/2021 2 2 - 2 Balance as at 31 March 2021 30 30 - 30 47
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Comprehensive Income and Expenditure Statement For the Year Ended 31 March 2022 The Comprehensive Income and Expenditure Statement gives a summary of resources generated and consumed by the Joint Committee in the year. 2020/21 £000 2021/22 £000 Notes 59 Support Expenses paid to South Lanarkshire Council 59 14 Training Costs for Member Councils 24 20 Project Work 37 2 Payments to Other Bodies 2 1 95 Total Expenditure 122 (97) Income (108) (2) (Surplus) / Deficit on Provision of Service 14 (2) Total Comprehensive Income and Expenditure 14 48
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Balance Sheet as at 31 March 2022 The Balance Sheet summaries the assets and liabilities of the Joint Committee at the Balance Sheet date. 31 March 2021 £000 31 March 2022 £000 Notes Current Assets 0 Debtors 0 62 Short Term Investments 52 2 62 Total Current Assets 52 Current Liabilities (32) Creditors (36) 3 30 Net Current Assets 16 Represented By : 30 General Fund Balance 16 30 16 The notes on pages 16-20 form part of the financial statements. The unaudited accounts were approved for issue by the Treasurer on 20 June 2022. Jackie Taylor Treasurer – Clyde Valley Learning and Development Joint Committee 20 June 2022 49
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Cash Flow Statement For the year ended 31 March 2022 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. 2020/21 £000 2021/22 £000 (2) Net (surplus) on the provision of services 14 20 Adjust net surplus or deficit on the provision of services for non cash movements (4) 18 Net cash flows from Operating Activities 10 (18) Investing Activities (note below) (10) 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 2020/21 £000 Description 2021/22 £000 0 Movement in Debtors 0 20 Movement in Creditors (4) 20 (4) Cash Flow Statement Note – Investing Activities 2020/21 £000 2021/22 £000 (18) Purchase or (Sale) of short-term and long-term investments (10) (18) Net cash flows generated from/(used in) investing activities (10) 50
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Notes to the Accounts 1 Auditors’ Remuneration The auditors’ remuneration is included in the Payments to Other Bodies’ expenditure. 2021/22 £000 2020/21 £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 2021/2022, Clyde Valley Learning and Development Joint Committee has incurred fees of £2,020 for the statutory audit of the financial statements by Audit Scotland. The comparable figure for 2020/2021 was £1,960. Fees payable in respect of other services provided by the appointed auditor were £nil. (2020/2021: £nil) 2 Financial Instruments The following category of financial instrument is carried in the balance sheet: 31 March 2022 £000 31 March 2022 £000 31 March 2022 £000 31 March 2021 £000 31 March 2021 £000 31 March 2021 £000 Investments Long Term Current Total Long Term Current Total Loans and Receivables 0 52 52 0 62 62 Total Investments 0 52 52 0 62 62 3 Creditors The Creditors figure is analysed as follows: 2021/22 £000 2020/21 £000 Audit fee 2 2 Prepaid Contributions from Local Authorities 34 30 36 32 51
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4 Related Parties The Clyde Valley Learning and Development Joint Committee is required to disclose material transactions with related parties – bodies or individuals that have the potential to control or influence the Joint Committee. Disclosure of these transactions allows readers to assess the extent to which the Joint Committee might have been constrained in its ability to operate independently or might have secured the ability to limit another party’s ability to bargain freely with the Joint Committee. All transactions with Councils were entered into under the terms of the Joint Committee and, where appropriate, reported through the Joint Committee. During the year the Joint Committee transacted with the following Councils: Local Authorities Receipts 2021/22 £000 Payments 2021/22 £000 Receipts 2020/21 £000 Payments 2020/21 £000 South Lanarkshire Council 15 59 0 11 59 0 North Lanarkshire Council 12 0 13 0 Glasgow City Council 11 0 10 0 Renfrewshire Council 15 0 12 0 East Renfrewshire Council 7 0 7 0 Inverclyde Council 6 0 5 0 Total 66 59 58 59 At the year end the Joint Committee held Short Term Investments and creditor balances with the Local Authorities detailed below: Local Authorities Short Term Investment Balances 2021/22 £000 Creditors Balances 2020/21 £000 Short Term Investment Balances 2021/22 £000 Creditors Balances 2020/21 £000 South Lanarkshire Council 52 16 62 30 North Lanarkshire Council 0 10 0 10 Glasgow City Council 0 0 0 0 Renfrewshire Council 0 0 0 7 Total 52 26 62 47 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. 52
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6 Remuneration Report The Local Authority Accounts (Scotland) Amendment Regulations 2014 require local authorities in Scotland to prepare a Remuneration Report as part of the Financial Statements. In accordance with the Regulations, and the relevant definition of individuals that are to be disclosed in this report, Clyde Valley Learning and Development Joint Committee has no employees that require to be disclosed. Clyde Valley Learning and Development Joint Committee makes no payment of salary, allowances or pension contributions to any of the Councillors who are appointed as members of the Joint Committee. 7 Date of Signing of the Accounts The unaudited accounts were authorised for issue on 20 June 2022 by the Treasurer to the Clyde Valley Learning and Development Joint Committee. 8 Post Balance Sheet Events No events occurred between 1 April 2022 and 20 June 2022 that would have an impact on the 2021/2022 financial statements. The later date is the date on which the unaudited accounts were authorised for issue by the Treasurer to the Clyde Valley Learning and Development Joint Committee. 9 Going Concern The accounts have been prepared on the going concern basis on the basis that funding from Local Authorities has been received for 2022/2023. 53
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Statement of Accounting Policies (a) General The general policies adopted in compiling and presenting the financial statements are those required by the Local Authority Accounts (Scotland) Regulations 2014, section 12 of the Local Government in Scotland Act 2003, requires they be prepared in accordance with proper accounting practices. These practices primarily comprise Code of Practice on Local Authority in the United Kingdom 2021/2022, 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 accruals 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 2022 or services have been received but not paid for by end 31 March 2022, 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. 54
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(g) Reserve – General Fund Balance The Joint Committee Members agreed that any surplus on the Income and Expenditure Account at the end of the financial year will be carried forward and held in a General Fund Reserve for use on Clyde Valley projects in future financial years. The value of the funding being carried forward will be reviewed on an annual basis. 55
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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 Head of Finance (Strategy) 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) and is compatible with that legislation, in accordance with proper accounting practices (section 12 of the Local Government in Scotland Act 2003; and • approve the Annual Accounts for signature Signed on behalf of Clyde Valley Learning and Development Joint Committee 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 2022 and its income and expenditure for the year ended 31 March 2022 Jackie Taylor Treasurer – Clyde Valley Learning and Development Joint Committee 20 June 2022 56
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Audit Arrangements Under arrangements approved by the Commission for Local Authority Accounts in Scotland (“The Accounts Commission”), the auditor with overall responsibility for the audit of the accounts of the Clyde Valley Learning and Development Project – Joint Committee for the year ended 31 March 2022 is: Audit Scotland 4th Floor, 102 West Port Edinburgh EH3 9DN 57
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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. 58
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Clyde Valley Learning and Development Joint Committee Members Council Member East Renfrewshire Council Councillor Colm Merrick (Vice Convener) Glasgow City Council Councillor Annette Christie Inverclyde Council Councillor Martin Brennan North Lanarkshire Council Councillor Angela Campbell Renfrewshire Council Councillor Andy Steel South Lanarkshire Council Councillor Katy Loudon (Convener) 59
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