Document Pack - Audit Committee - 18 February 2026
West Dunbartonshire Council · 18 February 2026
Back to Audit Committee — 18 February 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Agenda Audit Committee Date: Wednesday, 18 February 2026 Time: 10:00 Venue: Council Chamber, Clydebank Town Hall, 5 Hall Street, Clydebank G81 1UB Contact: Carly Chisholm, Committee Officer carly.chisholm@west-dunbarton.gov.uk committee.admin@west-dunbarton.gov.uk Dear Member Please attend a meeting of the Audit Committee as detailed above. The business is shown on the attached agenda. Yours faithfully PETER HESSETT Chief Executive Page 1
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Distribution: Councillor Gordon Scanlan (Chair) Councillor Sophie Traynor (Vice Chair) Councillor Ian Dickson Councillor Michelle McGinty Councillor John Millar Councillor Lauren Oxley Councillor Martin Rooney Councillor Clare Steel All other Councillors for information Chief Executive Chief Officers Date of Issue: 5 February 2026 Page 2
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AUDIT COMMITTEE WEDNESDAY, 18 FEBRUARY 2026 1 APOLOGIES 2 DECLARATIONS OF INTEREST Members are invited to declare if they have an interest in any of the items of business on this agenda and the reasons for such declarations. 3 MINUTES OF PREVIOUS MEETINGS Submit for approval, as a correct record, the Minutes of Meeting of the Audit Committee held on 10 December 2025. 4 OPEN FORUM The Committee is asked to note that no open forum questions have been submitted by members of the public. 5 INTERNAL AUDIT PLAN 2025/26 9 - 27 PROGRESS TO 31 DECEMBER 2025 Submit report by Chief Officer – Resources advising of progress to 31 December 2025 against the Internal Audit Plan for 2025/26. 6 BEST VALUE THEMATIC REPORT – 29 - 52 TRANSFORMATION Submit report by Chief Officer – Resources to advise Members of the outcome of the External Auditor’s Best Value Thematic Review for 2024/25 and to provide a summary of the key points arising. 7 STRATEGIC RISK 2022-2027 53 - 77 Submit report by Chief Officer – People and Technology to provide an update on the strategic risks for 2022-27. ___________________________________________________________________ Page 3 5 - 8
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AUDIT COMMITTEE At a Meeting of the Audit Committee held in Civic Space, 16 Church Street, Dumbarton on Wednesday, 10 December 2025 at 2.03 p.m. Present: Councillors Ian Dickson, Michelle McGinty, John Millar, Lauren Oxley, Martin Rooney, Gordon Scanlan, and Sophie Traynor. Attending: Peter Hessett, Chief Executive; Laurence Slavin, Chief Officer – Resources; Andi Priestman, Shared Service Manager – Audit and Fraud; Julie Slavin, Chief Financial Officer – HSCP; Victoria Rogers, Chief Officer – People and Technology; Amanda Graham, Chief Officer – Citizen, Culture and Facilities; Carol Alderson, Finance Manager; Gillian Hamilton, Chief Education Officer; Gail MacFarlane, Chief Officer – Roads and Neighbourhood; Caleb Ogouche, External Auditor – Forvis Mazars; Andrew Brown, Education Service Manager; Craig Wilson, Building Services Manager; Stephen Daly, Citizen and Digital Manager; and Lynn Straker, Committee Officer. Apologies: Apologies for absence were intimated on behalf of Councillor Clare Steel. Councillor Gordon Scanlan in the Chair DECLARATIONS OF INTEREST It was noted that there were no declarations of interest in any of the items of business on the agenda. MINUTES OF PREVIOUS MEETING The Minutes of Meeting of the Audit Committee held on 24 September 2025 were submitted and approved as a correct record. OPEN FORUM The Committee noted that no open forum questions had been submitted by members of the public. ITEM 3 Page 5
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INTERNAL AUDIT PLAN 2024/25 PROGRESS TO 31 OCTOBER 2025 A report was submitted by the Chief Officer – Resources advising of progress to 31 October 2025 against the Internal Audit Plan for 2024/25. After discussion and having heard the Shared Service Manager – Audit and Fraud in further explanation and in answer to Members’ questions, the Committee agreed to note the content of the report. 2025/26 INTERNAL AUDIT ANNUAL STRATEGY AND PLAN A report was submitted by the Chief Officer – Resources advising on the planned programme of work for the Internal Audit Section for the year 2025/26. After discussion and having heard the Shared Service Manager – Audit and Fraud in further explanation and in answer to Members’ questions, the Committee agreed to approve the 2025/25 Audit Plan. FORVIS MAZARS - 2024/25 ANNUAL AUDIT PLAN A report was submitted by the Chief Officer – Resources presenting the Forvis Mazars Annual Audit Plan for the year ending March 2025. After discussion and having heard the Chief Officer – Resources and External Auditor in further explanation and in answer to Members’ questions, the Committee agreed to note 2024/25 Forvis Mazars Annual Audit Plan. PUBLIC INTEREST DISCLOSURES AND OTHER INTERNAL AUDIT INVESTIGATIONS 1 APRIL TO 31 OCTOBER 2025 A report was submitted by the Chief Officer – Resources advising on the outcome of investigations into allegations and disclosures in line with public interest disclosure and business irregularities policies received by Internal Audit between 1 April and 31 October 2025. After discussion and having heard the Chief Officer – Resources, the Chief Officer – People and Technology, the Chief Officer – Roads and Neighbourhood and the Shared Service Manager – Audit and Fraud in further explanation and in answer to Members’ questions, the Committee agreed to note the content of the report. SCOTTISH PUBLIC SERVICES OMBUDSMAN COMPLAINTS REPORT 2024-2025 A report was submitted by the Chief Officer – Citizen, Culture and Facilities presenting the Scottish Public Services Ombudsman (SPSO) report on complaints handling by West Dunbartonshire Council for the year 1 April 2024 - 31 March 2025. Page 6
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After discussion and having heard the Shared Service Manager – Audit and Fraud, the Citizen and Digital Manager and the Building Services Manager in further explanation and in answer to Members’ questions, the Committee agreed to note the contents of the report and the ongoing commitment at a service and strategic level to monitor complaints and ensure compliance with Scottish Public Services Ombudsman (SPSO) timelines. TREASURY MANAGEMENT MID-YEAR REPORT 2025/2026 A report was submitted by the Chief Officer – Resources providing an update on treasury management to 30 September 2025. After discussion and having heard the Finance Manager in further explanation and in answer to Members’ questions, the Committee agreed:- (1) to note the treasury management stewardship information within the appended report; (2) to approve the 2025/26 revised estimates of treasury and prudential indicators as advised within the appended report (Tables A, B, C, D, E, F, H, L and N); and (3) to remit the 2025/26 Treasury Management Mid-Year Report to full Council for approval. ACCOUNTS COMMISSION REPORT – AUDIT OF GLASGOW CITY COUNCIL SENIOR OFFICER EXIT PACKAGES A report was submitted by the Chief Officer – People and Technology providing detail on West Dunbartonshire Council’s response to the recommendations arising from a recent Controller of Audit’s report to the Accounts Commission on governance and transparency of decision making of exit packages of senior officers in Glasgow City Council. After discussion and having heard the Chief Officer – People and Technology in further explanation and in answer to Members’ questions, the Committee agreed:- (1) to note the Council’s responses to each recommendation in the Accounts Commission letter; (2) that the current approach to the governance of exit packages, in particular those involving senior officers, is sufficient; (3) that the Council’s Scheme of Delegation should be subject to review; and (4) to note the revisions to the Code of Conduct as set out in paragraph 4.7 of the report. Page 7
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EXTERNAL AUDIT ENQUIRIES – 2024/25 ACCOUNTS A report was submitted by the Chief Officer – Resources informing of External Audit’s requirement for the provision of information regarding the Council’s approach to dealing with fraud, litigation, laws and regulations as part of their audit of the Council’s 2024/25 Statement of Accounts and 2024/25 Trust Accounts. After discussion and having heard the Chief Officer – Resources in further explanation, the Committee agreed:- (1) the enquiries for those charged with governance for the 2024/25 Council Accounts and 2024/25 Trust Accounts; and (2) to approve the submission of the draft responses set out in appendix 1 of the report for the Council and appendix 2 of the report for the Trust Funds to the Council’s external auditors. The meeting closed at 2.53 p.m. Page 8
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer – Resources Audit Committee - 18 February 2026 Subject: Internal Audit Plan 2024/25 – Progress to 31 December 2025 1. Purpose 1.1 The purpose of this report is to advise Members of progress to 31 December 2025 against the Internal Audit Plan for 2025/26. 1.2 The report also advises Members of: recently issued Internal Audit reports and action plans the status of implementation progress relating to action plans from previously issued Internal Audit reports. 2. Recommendations 2.1 It is recommended that Members note the contents of this report. 3. Background 3.1 The annual audit plan for 2025/26 was approved by the Audit Committee on 10 December 2025. This report provides information on the progress in implementing the plan. 3.2 When audit reports are issued by Internal Audit, an action plan is agreed with management in relation to issues highlighted by the audit report. Progress on implementing the actions is monitored by Internal Audit on a monthly basis and reported to the Audit Committee. 4. Main Issues 4.1. The annual audit plan sets out the audit coverage for the year utilising available staff resources to enable the Shared Service Manager – Audit & Fraud to provide the annual internal audit opinion regarding the adequacy and effectiveness of internal control within the Council. 4.2 In accordance with the risk-based audit methodology, for each audit, one of four audit opinions is expressed: Strong In our opinion there is a sound system of internal controls designed to ensure that the organisation is able to achieve its objectives. Satisfactory In our opinion isolated areas of control weakness were identified which, whilst not systemic, put some organisation objectives at risk. ITEM 5 Page 9
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Requires Improvement In our opinion systemic and/or material control weaknesses were identified such that some organisation objectives are put at significant risk. Unsatisfactory In our opinion the control environment was considered inadequate to ensure that the organisation is able to achieve its objectives. 4.3 Detailed findings and recommendations reported to management are graded using the following criteria: Red In our opinion the control environment is insufficient to address the risk and this could impact the Council as a whole. Corrective action must be taken and should start immediately. Overseen to completion by Corporate Management Team. Amber In our opinion there are areas of control weakness which we consider to be individually significant but which are unlikely to affect the Council as a whole. Corrective action must be taken (some exceptions may be agreed with Internal Audit) within reasonable timeframe. Overseen to completion by Chief Officer/Head of Service. Green In our opinion the risk area is well controlled or our audit highlighted areas for minor control improvement and/or areas of minor control weakness. Process improvements/efficiencies may be actioned at management discretion in consultation with Internal Audit. Managed by service owner. Not reported in Audit Committee papers. 4.4 There were no audit reviews finalised since the December 2025 Audit Committee. Due to ongoing vacancies within the team, risk-based audits are being prioritised until the vacancies are filled which is anticipated by May 2026. 4.5 In relation to audit work for the Integration Joint Board, planning is now underway for the 2025/26 audit plan. 4.6 In relation to the Valuation Joint Board, planning for the 2025-26 audit has not yet started. 4.7 In relation to the Leisure Trust, planning for the 2025-26 audit has not yet started. 4.8 Internal Audit Action Plans In relation to audit action plans, these are monitored by Internal Audit on a monthly basis. The status report at 31 December 2025 is provided at Appendix 2. Ongoing Corporate Fraud Team Work 4.9 The Corporate Fraud team’s day to day work continues to focus on referrals relating to council tax reduction/single person discounts, joint working with DWP in relation to housing benefit and council tax reduction, referrals relating to housing tenancies and investigating relevant national fraud initiative matches. Page 10
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4.10 The Internal Audit Team and the Corporate Fraud Team continue to work together as appropriate in order to ensure a joined-up approach to fraud investigation and detection for example in relation to whistleblowing enquiries. National Fraud Initiative 4.11 The National Fraud Initiative is a series of biennial exercises run by the Cabinet Office and Audit Scotland to identify or prevent fraud and error by matching electronic data held by public bodies. Participating bodies are required to investigate data discrepancies within a set timescale and report back on any savings. 4.12 In relation to the 2024 exercise, a significant number of matches have been received in relation to a range of datasets including Housing Benefit, Council Tax Reduction, Payroll, Business Rates, Creditors and Blue Badges. High risk matches have been prioritised for investigation and progress is as follows: Matches Received Number Investigated Number in Progress No Issue Fraud (1) Error (2) Value of Fraud/Error 9727 827 26 637 83 81 £167,544.59 Movement since last committee (December 2025) +15 +24 +5 +24 +4 +1 +£10,148.00 (1) Fraud relates to: 80 CTR cases where income was not fully declared. Recovery is in progress; 1 Housing Benefit case where income was not fully declared. Recovery is in progress; and 2 cases of tenancy fraud. Properties have been recovered. (2) Errors relate to: 80 blue badges which had not been cancelled on the system; and 1 case where CTR was not updated in relation to a deceased case. Benchmarking 4.13 In accordance with the Council’s Strategic Improvement Framework, the Council’s Internal Audit service continues to be part of a benchmarking group which involves a number of neighbouring Councils. 5. People Implications 5.1 There are no people implications. 6. Financial and Procurement Implications 6.1 The Corporate Fraud Team activity can result in actual recoveries, charges and re-billings. The total amount of actual recoveries, charges and re-billings identified will be included in the Internal Audit Annual Report and Assurance Statement for 2025-26. 6.2 There are no procurement implications arising from this report. Page 11
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7. Risk Analysis 7.1 There is a risk that failure to deliver the Internal Audit Plan would result in an inability to provide a reasonable level of assurance over the Council’s system of internal financial control to those charged with governance. The main basis for providing assurance is coverage of the planned risk-based audits. Every endeavour is made to ensure that no material slippage occurs in risk-based audits by concentrating resources on these audits. 8. Equalities Impact Assessment (EIA) 8.1 There are no direct equalities impacts arising from the report however where an agreed action results in a change in process this will be considered for equalities impact by the relevant service. 9. Consultation 9.1 This report has been subject to consultation with appropriate Chief Officers. 10. Strategic Assessment 10.1 This report helps ensure strong governance and will help support delivery of the Council Plan, and in particular priority 4: Inclusive and Adaptable, with the Council seeking to provide high quality and adaptable services that deliver value for money. .................................... Laurence Slavin Chief Officer - Resources Date: 21 January 2026 Person to Contact: Andi Priestman, Lead Internal Auditor E-mail: andi.priestman@west-dunbarton.gov.uk Appendices: 2025/26 Annual Audit Plan – Progress to 31 December 2025 (Appendix 1) Status of Internal Audit Action Plans at 31 December 2025 (Appendix 2) Internal Audit Reports - Copies available on request Wards Affected: All wards Page 12
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2025-2026 Internal Audit Annual Audit Plan – Progress to 31 December 2025 Audit/Status Not Started Planning Fieldwork Fieldwork Complete Draft Report Final Report Date Reported to Audit Committee Risk-Based Reviews Budgetary Control Care at Home – Delayed Discharge Arrangements Estates – Commercial and Industrial Properties Rent and Leases Regularity Audits Payroll High Earners – Quarterly Review Quarterly exercise is underway. Section Payments (HSCP) Not started. Education Control Self-Assessment Exercise Not started. Corporate Purchase Cards – Quarterly Checks Not started. Other Work Integration Joint Board – Internal Audit Service Planning for the 2025/26 audit is underway. Valuation Joint Board – Internal Audit Service The 2025/26 audit has not started. Leisure Trust – Internal Audit Service The 2025/26 audit has not started. National Fraud Initiative Matches for the 2024 Exercise have now been received and investigations are underway. Completion of 24/25 Audit Plan Draft report being prepared for Regulated Procurement – Compliance audit. ITEM 5 APPENDIX 1 Page 13
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLANS AT 31 DECEMBER 2025 Summary: Section 1 Summary of Management Actions due for completion by 31/12/2025 There were 11 actions due for completion between 1 October and 31 December 2025, 6 of which have been reported as completed by management and the completion date for 4 actions has been revised. For 1 action, a revised completion date requires to be set. In addition, management have reported that 3 actions due for completion by 31 March 2026 have also been completed. Section 2 Summary of Current Management Actions Plans at 31/12/2025 At 31 December 2025 there were no audit reports delayed due to management not finalising the action plan within agreed timescales. Section 3 Current Management Actions at 31/12/2025 At 31 December 2025 there were 18 current audit action points. Section 4 Analysis of Missed Deadlines At 31 December 2025 there were 10 audit action points where the original agreed deadline has been missed. Section 5 Summary of Action Plan Points by Audit Year ITEM 5 APPENDIX 2 Page 15
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS SUMMARY OF ACTION PLANS DUE FOR COMPLETION BY 31.12.2025 SECTION 1 Strategic Area No. of Actions Due No. of Actions Completed Deadline missed Revised Date set* Revised Date required to be set* Roads and Neighbourhood 1 1 Housing 10 6 4 Total 11 6 4 1 * These actions are included in the Analysis of Missed Deadlines – Section 4 Page 16
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS SUMMARY OF CURRENT ACTION PLANS AT 31.12.2025 SECTION 2 CURRENT ACTIONS BY STRATEGIC AREA Roads and Neighbourhood Completion date to be advised 1 Total Actions 1 Education Due for completion June 2026 1 Total Actions 1 Housing & Employability Due for completion February 2026 2 Due for completion March 2026 2 Due for completion June 2026 7 Due for completion July 2026 3 Due for completion August 2026 1 Due for completion September 2026 1 Total Actions 16 Total current actions: 18 Page 17
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 31.12.2025 SECTION 3 Status Key On track Complete Overdue – update required Missed original due date Current Internal Audit Action Plans CSA Education Procedures (Report Issued May 2024) Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/231 Adequacy of School Fund Procedures A review of the procedures will be undertaken and updated to reflect up to date practice and provide sufficient guidance to staff involved in maintaining and managing school funds. A copy of the updated school fund procedures will be disseminated to Heads of establishments. 31-Mar-2025 30-Jun-2026 Senior Education Officer Chief Officer – Education, Learning and Attainment UK Shared Prosperity Fund Assurance Review (Report Issued June 2024) Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/237 Inadequate policies and procedures to support closure of the fund (Amber) The UK Shared Prosperity Fund is transitioning to a Local Growth Fund. Plans are being developed at a regional level at which point Officers will be able to review any workforce and financial implications. WDC has a full set of HR policies relating to staff terms and conditions and processes for dealing with the loss of funding which will be implemented where required. 31-Dec-2024 To be advised Chief Officer Roads and Neighbourhood Chief Executive Page 19
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 31.12.2025 SECTION 3 Status Key On track Complete Overdue – update required Missed original due date Void Management (Report Issued May 2025) Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/255 /3 Adequacy of Tenant Rechargable Repairs Process (Amber) Review recharge process to include guidance for staff to follow should previous tenant query/ dispute recharge amount invoiced for and be incorporated into Void Procedure and Recharge processes. 30-Jun-2025 28-Feb-2026 Maintenance Manager/ Housing Operations Manager Chief Officer Housing and Employability IAAP/255 /4 Adequacy of Tenant Rechargable Repairs Process (Amber) Design and implement new PowerBi clear out report. 31-Aug-2025 31-Dec-2025 Housing Operations Manager Chief Officer Housing and Employability IAAP/256 /3 Adequacy of Job Costing Process (Amber) Continue to report void management data at appropriate forums including Building Services Board. 31-Mar-2026 31-Mar-2026 Housing Operations Manager Chief Officer Housing and Employability IAAP/258 /3 Ensuring Value for Money when using external contractors (Amber) If appropriate arrange and carryout a full tender exercise to engage a void property contractor from an existing framework or arrange an open tender exercise. 30-Nov-2025 30-Nov-2025 Contracts Manager Chief Officer Housing and Employability Page 20
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 31.12.2025 SECTION 3 Status Key On track Complete Overdue – update required Missed original due date Housing Repairs and Maintenance (Report Issued May 2025) Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/263 /1 Adequacy of Housing Client Function (Red) Carry out a review of the Client Function to identify any areas that require improvement to ensure quality, value for money repair and maintenance services are provided. 31-Jul-2025 30-Jun-2026 Building Services Manager Chief Officer Housing and Employability IAAP/263 /2 Adequacy of Housing Client Function (Red) Implement any necessary Client Function changes identified. 31-Mar-2026 30-Jun-2026 Building Services Manager Chief Officer Housing and Employability IAAP/263 /3 Adequacy of Housing Client Function (Red) Develop Building Services 2025/2026 improvement action plan to include appropriate financial management, service costs recovery and budget management actions. 30-Jun-2025 30-Jun-2026 Building Services Manager Chief Officer Housing and Employability IAAP/263 /4 Adequacy of Housing Client Function (Red) Present Building Services 2025/2026 improvement action plan to the Building Service Board for approval. 30-Jun-2025 30-Jun-2026 Building Services Manager Chief Officer Housing and Employability IAAP/263 /5 Adequacy of Housing Client Function (Red) Complete actions within Building Services 2025/2026 action plan. 31-Mar-2026 30-Jun-2026 Building Services Manager Chief Officer Housing and Employability IAAP/263 /6 Adequacy of Housing Client Function (Red) Carry out a review of variation procedure and authorisation limits and implement any necessary changes ensuring robust procedures are in place and provide value for money services. 30-Jun-2025 31-Dec-2025 Contracts Co- ordinator/ Support Services Co-ordinator Chief Officer Housing and Employability IAAP/265 /1 Adequacy of Stock Control Procedures (Amber) Complete the procurement of an appropriate barcoding hardware and software solution. 30-Jun-2025 30-Jun-2026 Contracts Manager Chief Officer Housing and Employability IAAP/265 /2 Adequacy of Stock Control Procedures (Amber) Implement the procurement of an appropriate barcoding hardware and software solution. 31-Jul-2026 31-Jul-2026 Contracts Co- ordinator Chief Officer Housing and Employability Page 21
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 31.12.2025 SECTION 3 Status Key On track Complete Overdue – update required Missed original due date Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/265 /3 Adequacy of Stock Control Procedures (Amber) Present a decision paper to the IHMS Project Board to approve development of the automatic reordering module. 30-Jun-2025 30-Sep-2026 IHMS Change Officer Chief Officer Housing and Employability IAAP/265 /4 Adequacy of Stock Control Procedures (Amber) Following approval, complete necessary work implement, test and go live on QL system. 31-Aug-2026 31-Aug-2026 IHMS Change Officer Chief Officer Housing and Employability IAAP/265 /5 Adequacy of Stock Control Procedures (Amber) Fully implement phase 2 of the review of Building Services structure in warehouse services. 31-May-2025 28-Feb-2026 Contracts Co- ordinator Chief Officer Housing and Employability IAAP/266 /1 Lack of Recovery Plan to reduce overspend (Amber) Develop a cost recovery plan for 2025/2026 and gain approval of the plan from the Building Services Board. 30-Jun-2025 31-Dec-2025 Building Services Manager Chief Officer Housing and Employability IAAP/266 /2 Lack of Recovery Plan to reduce overspend (Amber) Complete actions in the cost recovery plan for 2025/2026 reporting progress at the Building Services Board and other appropriate forums. 31-Mar-2026 31-Mar-2026 Building Services Manager Chief Officer Housing and Employability IAAP/266 /3 Lack of Recovery Plan to reduce overspend (Amber) Drive down tenant and resident reactive repair demand in line with the criteria within the new repairs policy. 31-Mar-2026 31-Mar-2026 Building Services Manager Chief Officer Housing and Employability IAAP/267 /4 Adequacy of monitoring of Schedule of Rates for Specifying and Controlling Repairs & Maintenance Work (Amber) Reduce the average percentage of variation on non emergency reactive repairs by 5% in 2025/2026 compared the level in 2024/2025. 31-Mar-2026 31-Mar-2026 Maintenance Manager Chief Officer Housing and Employability IAAP/269 /1 Inefficient Allocation of Resources (Amber) Include an action in the Building Services 2025/2026 improvement action plan to have an effective imprest stock provision in place. 30-Jun-2025 31-Dec-2025 Building Services Manager Chief Officer Housing and Employability IAAP/269 /2 Inefficient Allocation of Resources (Amber) Develop alternative scheduling and appointment system to replace DRS. 31-Jul-2025 31-Jul-2026 IHMS Change Officer Chief Officer Housing and Employability Page 22
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS CURRENT ACTION PLANS AT 31.12.2025 SECTION 3 Status Key On track Complete Overdue – update required Missed original due date Code Agreed Action Status Original Due Date Due Date Assigned To Managed By IAAP/269 /4 Inefficient Allocation of Resources (Amber) Implement new scheduling and appointment system. 30-Sep-2025 31-Jul-2026 Building Services Manager/IHMS Change Officer Chief Officer Housing and Employability IAAP/271 /2 Adequacy of Monitoring of Vehicle Usage (Amber) Continue to monitor automated reports from webfleet system and take appropriate action in line with Fuel Emission and Tracking Protocol and appropriate Council policies. 31-Mar-2026 31-Mar-2026 Maintenance Manager/ Contracts Manager Chief Officer Housing and Employability IAAP/273 /2 Lack of Standard Operating Procedure Manual (Amber) Develop and add any necessary procedures and processes to procedures file within the x-drive. 31-Dec-2025 31-Dec-2025 Maintenance Co- ordinators Chief Officer Housing and Employability IAAP/274 /3 Compliance with HMRC Benefit in Kind Guidelines (Amber) Carry out a review of the homestart protocol with workforce, TUs and transport service ensuring this remains fit for purpose. 31-Jan-2026 30-Jun-2026 Maintenance Manager/Project s Manager Chief Officer Housing and Employability Page 23
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS ANALYSIS OF MISSED DEADLINES AT 31.12.2025 SECTION 4 Status Key On track Complete Overdue – update required Missed original due date –new date set Report Agreed Action Original Due Date Revised Date Management Comments CSA Education Procedures (May 2024) Adequacy of School Fund Procedures A review of the procedures will be undertaken and updated to reflect up to date practice and provide sufficient guidance to staff involved in maintaining and managing school funds. A copy of the updated school fund procedures will be disseminated to Heads of establishments. 31-Mar-2025 31-May-2025 30-Sep-2025 30-Jun-2026 The policy was initially drafted in June 2025, however, the policy requires to be updated to reflect updates to other education policies before disseminating to Heads of Establishment which will be done by the end of the school year. Void Management (May 2025) Adequacy of Tenant Rechargable Repairs Process (Amber) Review recharge process to include guidance for staff to follow should previous tenant query/dispute recharge amount invoiced for and be incorporated into Void Procedure and Recharge processes. 30-Jun-2025 31-Aug-2025 31-Dec-2025 28-Feb-2026 Review is now complete and rollout will be completed by 28 February 2026. This action has been delayed due to conflicting priorities. Housing Repairs and Maintenance (May 2025) Adequacy of Housing Client Function (Red) Carry out a review of the Client Function to identify any areas that require improvement to ensure quality, value for money repair and maintenance services are provided. 31-Jul-2025 31-Dec-2025 30-Jun-2026 Client function within building services discussed at BS Board but realistically will take another 3-6 months to embed. Housing Repairs and Maintenance (May 2025) Adequacy of Housing Client Function (Red) Develop Building Services 2025/2026 improvement action plan to include appropriate financial management, service costs recovery and budget management actions. 30-Jun-2025 31-Dec-2025 30-Jun-2026 Client function within building services discussed at BS Board but realistically will take another 3-6 months to embed. Housing Repairs and Maintenance (May 2025) Adequacy of Housing Client Function (Red) Present Building Services 2025/2026 improvement action plan to the Building Service Board for approval. 30-Jun-2025 31-Dec-2025 30-Jun-2026 Client function within building services discussed at BS Board but realistically will take another 3-6 months to embed. Housing Repairs and Maintenance (May 2025) Inefficient Allocation of Resources (Amber) Develop alternative scheduling and appointment system to replace DRS. 31-Jul-2025 31-Jul-2026 Go live date revised to July 2026. Agreed that this was required due to testing, training and implementation required Page 24
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLAN POINTS ANALYSIS OF MISSED DEADLINES AT 31.12.2025 SECTION 4 Status Key On track Complete Overdue – update required Missed original due date Report Agreed Action Original Due Date Revised Date Management Comments Housing Repairs and Maintenance (May 2025) Inefficient Allocation of Resources (Amber) Implement new scheduling and appointment system. 30-Sep-2025 31-Jul-2026 Go live date revised to July 2026. Agreed that this was required due to testing, training and implementation required Housing Repairs and Maintenance (May 2025) Adequacy of Stock Control Procedures (Amber) Fully implement phase 2 of the review of Building Services structure in warehouse services. 31-May-2025 01-Aug-2025 28-Feb-2026 It has been necessary to extend completion date due to delays within Job Evaluation in terms of reviewing the role profile of warehouse assistant. The posts are only now becoming available for recruitment. This should be completed through SWITCH and any necessary recruitment by the end of February 2026. Housing Repairs and Maintenance (May 2025) Adequacy of Stock Control Procedures (Amber) Complete the procurement of an appropriate barcoding hardware and software solution. 30-Jun-2025 30-Jun-2026 In-house option being taken forward and target set for June 2026. Housing Repairs and Maintenance (May 2025) Adequacy of Stock Control Procedures (Amber) Present a decision paper to the IHMS Project Board to approve development of the automatic reordering module. 30-Jun-2025 31-Dec-2025 30-Sep-2026 The action requires to be re-evaluated and a review undertaken of available packages. Page 25
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REPORT TO AUDIT COMMITTEE ON STATUS OF INTERNAL AUDIT ACTION PLANS SUMMARY OF ACTIONS BY AUDIT YEAR SECTION 5 Status at 31 December 2025 Current actions by GradeAudit Year No of Agreed Actions No of actions complete Red Amber Green* 2020/2021 25 25 0 0 0 2021/2022 51 50 0 0 1 2022/2023 51 48 0 0 3 2023/2024 62 48 0 2 12 2024/2025 80 52 5 11 13 Total 269 222 5 13 29 * Green actions are within the Council’s risk appetite and are therefore not included in Audit Committee reports. Page 27
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer - Resources Audit Committee - 18 February 2026 Subject: External Audit Report Best Value Thematic Report - Transformation 1. PURPOSE 1.1 To advise Members of the outcome of the External Auditor’s Best Value Thematic Review for 2024/25 and to provide a summary of the key points arising. 2. RECOMMENDATIONS 2.1 Members are asked to note the content of this report and the attached external audit report. 3. BACKGROUND 3.1 Under the Code of Audit Practice, the audit of Best Value in councils is fully integrated within the annual audit work performed by appointed auditors and their teams. Auditors are required to evaluate and report on the performance of councils in meeting their Best Value duties. 3.2 External Audit also conduct thematic reviews as directed by the Accounts Commission. In 2024/25 this direction focused on transformation and how councils are redesigning and delivering more efficient services to achieve planned outcomes. 3.3 This report presents the external auditor’s conclusions on this work. 4. MAIN ISSUES 4.1 Page 3 of the report provides the auditors summary of judgements for each section of the report with further information provided in the body of the report to evidence those judgements 4.2 Appendix 1 to the report (pages 16 and 17 of the report) detail the two issues identified and the Chief Executive’s agreed actions and associated timescales. Appendix 2 to the report confirms that previously agreed Best Value Thematic Report findings have been completed. 4.3 A representative of the external audit team will be in attendance at the Council meeting to present their report. ITEM 6 Page 29
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5. PEOPLE IMPLICATIONS 5.1 There are no personnel issues. 6. FINANCIAL AND PROCUREMENT IMPLICATIONS 6.1 There are neither financial nor procurement implications with this report. 7. RISK ANALYSIS 7.1 No risk analysis is not required. 8. EQUALITIES IMPACT ASSESSMENT (EIA) 8.1 There is no requirement to undertake an equality impact screening. 9. CONSULTATION 9.1 The report has been subject to consultation with appropriate Chief Officers. 10. STRATEGIC ASSESSMENT 10.1 The report is in relation to a statutory function. It does not directly affect any of the Council’s strategic priorities. Laurence Slavin Chief Officer - Resources Date: 30 January 2026 Person to Contact: Laurence Slavin, Chief Officer - Resources E-mail: laurence.slavin@west-dunbarton.gov.uk Appendices: Appendix 1 – External Audit Report: Best Value Thematic Work on the West Dunbartonshire Council 2024/25 Wards Affected: All Page 30
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Transformation: how councils are redesigning and delivering more efficient services to achieve planned outcomes Best Value thematic work West Dunbartonshire Council 2024-25 January 2026 ITEM 6 APPENDIX 1 Page 31
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Contents 1) Key messages 2) Introduction 3) Transformation planning 4) Programme management 5) Partnership working and community engagement 6) Impact of transformation Appendix 1 – Improvement Action plan Appendix 2 – Follow up of previously reported Best Value findings for the Council Our reports are prepared in accordance with Terms of Appointment Letter from Audit Scotland dated 18 May 2022 through which the Accounts Commission has appointed us as external auditor of West Dunbartonshire Council (the Council) for financial years 2022/23 to 2026/27. We undertake our audit in accordance with Part VII of the Local Government (Scotland) Act 1973, as amended; and our responsibilities as set out within Audit Scotland’s Code of Audit Practice 2021. Reports and letters prepared by appointed auditors and addressed to the Council are prepared for the sole use of the Council and made available to Audit Scotland and the Accounts Commission, the Controller of Audit. We take no responsibility to any member or officer in their individual capacity or to any other third party. Forvis Mazars LLP is the UK firm of Forvis Mazars, an international advisory and accountancy group. Forvis Mazars LLP is registered by the Institute of Chartered Accountants in England and Wales. Page 32
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1) Key messages Overview of engagement A summary of the judgements we have made for each section is detailed below: To what extent does the council have clear plans for transformation that link to its priorities and support long-term financial sustainability? The council’s Strategic Plan outlines its commitment to service improvement and modernisation. However, its transformation activity is based on individual projects rather than a consolidated programme. This means it is difficult to measure the overall impact of transformation projects and their contribution to the Council’s savings plans. Individual projects are generating savings and informing budget options; however, the Council recognises they will not fully address its medium and long-term financial challenges. To what extent do the council’s programme management arrangements facilitate effective oversight of its transformation plans? The council has established governance structures for oversight of transformation projects. It has a consistent corporate approach to project management. Senior officers receive regular updates on transformation projects. Elected members are briefed primarily on savings delivery and do not have oversight of wider transformation outcomes which limits their ability to fully assess the impact of transformation projects. The council’s Digital and Change teams have specialist skills and are well connected to national networks. However, the council does not have sufficient resources to deliver transformation at the scale and pace it desires. To what extent are partners and communities involved in the development and delivery of the council’s plans for transformation? The council works with partners to support transformation, particularly through Community Planning West Dunbartonshire and collaboration with other councils and national bodies. This has enabled the council to access external funding and shared expertise, strengthening its capacity to deliver complex projects. The council uses targeted consultation to involve residents and service users in shaping changes. It shows awareness of the impact of transformation on vulnerable groups and has taken steps to mitigate risks such as digital exclusion. To what extent has the council considered the impact of its transformation activity, including on vulnerable or protected groups? The council has established success measures for major transformation projects, but these are mainly financial and operational. It tracks efficiency gains and cost savings, but there is limited reporting on social outcomes or equality impacts. The council has demonstrated that individual transformation projects deliver tangible benefits, but there is no consolidated corporate oversight and public performance reporting on transformation benefits. Page 33
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2) Introduction The 2023 Local Government Overview (LGO) notes that councils have never faced such a challenging situation. Service demands have increased after the Covid-19 pandemic and funding is forecast to reduce in real terms. Transformation, through greater collaboration with partners, will be key for councils to deliver more sustainable service models in challenging financial climates. This report sets out how the council is redesigning and delivering more efficient services to achieve planned outcomes. The Accounts Commission’s Strategy (2021-26) sets out its priorities to focus on inequalities, funding, communities and recovery. The Code of Audit Practice sets out the Best Value work required to report on these priorities. This report covers the thematic aspect of the Best Value audit requirements. The Commission has directed auditors to report on transformation and how councils are redesigning and delivering more efficient services to achieve planned outcomes. In carrying out the work, auditors have considered the following questions: • To what extent does the council have clear plans for transformation that link to its priorities and support long-term financial sustainability? • To what extent do the council’s programme management arrangements facilitate effective oversight of its transformation plans? • To what extent are partners and communities involved in the development and delivery of the council’s plans for transformation? • To what extent has the council considered the impact of its transformation activity, including on vulnerable or protected groups? An improvement action plan is included at Appendix 1 of this report. This sets out audit recommendations in key areas, and the council’s planned response including responsible officers and dates for implementation. The coverage of the work is in line with the expectations for council’s arrangements for the seven Best Value themes in the Local Government in Scotland Act 2003, Best Value Statutory Guidance 2020. Page 34
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3) Transformation planning This section of the report examines to what extent, the council has clear plans for transformation that link to its priorities and support long-term financial sustainability. Background The council needs to ensure it can deliver sustainable services now and in the future, and difficult decisions will need to be made to achieve this. The Accounts Commission’s Local government budgets 2024/25 briefing noted that councils’ cumulative funding gap between 2025/26 and 2026/27 is £780 million. This means that, cumulatively, councils need to identify and deliver recurring measures such as savings or increased income of five percent of their overall revenue budget to be financially sustainable in the short term. Findings and evidence relating to the council’s transformation planning Findings Evidence Alignment of service transformation to strategic priorities The council’s Strategic Plan outlines its commitment to service improvement and modernisation, with strategic priorities focused on transformation. The council does not have a standalone transformation programme bringing together all its transformation projects and workstreams. This means it is difficult to measure the overall impact of the Council’s transformation work. See Recommendation 1 within the Improvement Action Plan. • The council’s Strategic Plan 2022-2027 contains specific priorities that focus on transformation. Priority 4 (Our Council – Inclusive and Adaptable) commits to modernising services and improving efficiency. This includes objectives such as “Deliver services that are fit for the future” and “Maximise use of digital technology.” • The ICT Strategy 2023-28 also sets out principles for digital enablement, cloud adoption, and automation. • The 2024/25 Annual Report and Mid-Year Strategic Plan Progress Reports provide performance updates against strategic priorities, including digital service uptake and customer satisfaction, but there is no stand-alone reporting on transformation work. • The Council can demonstrate a link between transformation initiatives such as automation, digital tenancy support, and regeneration and its Strategic Plan outcomes, particularly under the Our Council and Our Economy themes. Its capital investment decisions are aligned with transformation objectives, as evidenced by the Capital Strategy 2023/24–2031/32, which prioritises projects that support service redesign and sustainability. • Transformation initiatives are included in service-led projects and as actions in corporate strategies such as the ICT Strategy and People First Strategy. Governance is provided through corporate boards, including the Transformation and Visioning Board. Monitoring and reporting are focused on individual projects rather than the complete programme of transformation work. Page 35
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Contribution of transformation to long- term financial sustainability The council’s transformation projects are generating savings and informing budget options; however the council recognises they will not fully address its medium and long-term financial challenges. There is no consolidated monitoring and reporting of transformation costs and savings. As a result, the Council cannot demonstrate a clear link between transformation projects and their contribution to achieving long-term financial sustainability. See Recommendation 1 within the Improvement Action Plan. • We confirmed through interviews with management in April 2025 that there is currently no dedicated transformation fund, this previously existed but funding decisions are now based on business cases and ability to generate efficiencies. Capital bids are submitted for transformation work; for example, the new accounting system is described as a major transformation programme that will impact finance and wider council operations. • The budget papers presented to Council in March 2025 highlighted that the council’s long-term financial sustainability will rely heavily on service reductions, with limited transformation-led benefits. • We reviewed the 57 individual savings options within the 25/26 Budget report and found that most of these were based on reductions in three service areas: o Education service, including removal of secondary school registration, reductions in teaching staff, and scaling back transport and enrichment activities; o Cuts to roads, greenspace, and environmental maintenance, such as reduced park maintenance, street cleaning, footway gritting, and stopping weed-killing; o Community and leisure service reductions, including closure or downsizing of facilities such as Dalmuir Golf Course and bowling clubs, alongside reductions in community engagement budgets and cultural services. • This indicates that the council is continuing to close budget gaps mainly by reducing services rather than through transformation., • The Council has acknowledged that its transformation projects will not fully address the known and projected medium- to long- term budget gaps. It expects these initiatives to contribute to mitigating financial deficits rather than eliminating them. Strategic performance and outcome monitoring The council has appropriate arrangements for monitoring and reporting performance against its Strategic Plan priorities, with detailed updates on indicators linked to transformation. Annual and mid-year reports provide clear updates on progress, including performance indicators, achievements, and resident feedback. • The Annual Report 2024/25 states that the council met or exceeded 60% of the 50 Strategic Plan indicators and narrowly missed targets for a further 22% of indicators. • Performance against Strategic Plan indicators is an important indicator for understanding whether the council’s service change and improvement activity, including transformation, is having the intended impact on outcomes. In the absence of a consolidated transformation programme, the council’s strategic performance framework is one of the few mechanisms that demonstrates progress in areas linked to transformation • The council’s planned transformation savings are presented in every Finance Update report and incorporated into its Medium-Term Financial Strategy. As such, transformational Page 36
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changes and savings are integrated within the Council’s overall financial planning framework. • The 2024/25 mid-year progress report on the Strategic Plan 2022-27 provides detailed updates on indicators linked to transformation priorities including digital service uptake and customer satisfaction. • Savings options are included within the Council’s medium- term financial plans including any relating to transformation activities, these are also included in the five-year financial plans presented to Council in Finance Update reports. Recommendations We have identified one improvement recommendation as part of our work on the council’s transformational planning. This recommendation has been included in the action plan at Appendix 1. Page 37
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4) Programme management This section of the report examines to what extent, the council’s programme management arrangements facilitate effective oversight of its transformation plans. Background It is essential that the council has good programme management arrangements in place to ensure it is making sufficient progress against its transformation plans. It is important that the council has the structures and the staffing resource in place to deliver its transformation ambitions. In addition, the council must ensure that both senior officers and elected members have appropriate oversight of progress. Findings and evidence relating to the council’s programme management arrangements Findings Evidence Transformation governance The council has established governance structures for oversight of transformation projects. These include the Strategic Risk and Resilience Strategic Reflective Review Panel and the Transformation and Visioning Board. It has a consistent corporate approach to project management, and work is underway to implement change management and project management methodologies. • Based on management responses, governance of transformation projects is provided through the Strategic Risk and Resilience Group (SRRG) and coverage at the Digital Board and Innovation Board. These groups report on a bi- monthly basis. • The Strategic Plan 2022–2027 sets out governance and scrutiny arrangements for strategic priorities. This would cover any priority linked to ongoing transformation work , . This demonstrates a degree of strategic oversight for some of the transformation work underway. • The Biannual Report on Strategic Risks presented to the Audit Committee confirms oversight of governance and risk, including transformation-related risks. Resourcing and capacity to deliver transformation The council’s Digital and Change teams have specialist skills and are well connected to national networks. However, these are small teams with limited capacity. The council does not have sufficient resources to deliver transformation at the scale and pace it desires. See Recommendation 2 within the Improvement Action Plan. • The council no longer maintains a dedicated transformation fund, and resources are not specifically ring-fenced for transformation projects. Historically, a transformation pot existed, but this stopped due to financial constraints. • Transformation delivery is currently managed through a cascade approach using digital leads and champions across service lines, rather than a fully resourced central team. While this enables local ownership, the council acknowledges that limited capacity in the small corporate digital transformation team and fragmented service-led projects create risks of duplication and inefficiencies. • Transformation work is increasingly being absorbed into day-to- day responsibilities, particularly within ICT, due to cuts and staffing shortages. This has constrained progress and created a reliance on staff balancing transformation with operational Page 38
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delivery. Senior Leadership Team oversight exists, but stronger central coordination could improve consistency and pace of implementation. • The council has accessed external support from the Digital Office, Improvement Service, and SOLACE, including training opportunities, project tools, and access to the Microsoft SharePoint 365 national hub. Additional community-based funding has been secured to address the digital gap and promote inclusiveness, but this is targeted at outcomes rather than internal capacity. • National engagement continues, including participation in Artificial Intelligence focused workstreams and digital council collaboration groups, but resource constraints limit the Council’s ability to fully exploit these opportunities. Oversight and reporting to senior leadership and elected members Senior leadership receives regular updates on transformation projects through bi-monthly reports to the Transformation and Visioning Board, and financial performance is monitored through Budgetary Control Reports. Elected members are briefed primarily on savings delivery, supplemented by discussions at the Budget Working Group and regular updates from the Chief Executive and Chief Officer - Resources Officer. They do not have oversight of wider transformation outcomes which limits their ability to assess the full impact of transformation. • The Transformation and Visioning Board receives updates on progress, savings delivery, and key milestones for transformation projects. These reports are supplemented by input from the Finance and People and Change teams, which monitor delivery against approved saving options. • Budgetary Control Reports provide detailed financial updates to senior officers and committees, ensuring scrutiny of savings performance. These reports are a primary mechanism for tracking financial progress but do not include non-financial benefits or transformation-specific KPIs. • Reporting to elected members occurs primarily through savings options realised and Budgetary Control Reports presented to relevant committees. Additional oversight is provided through discussions at the Budget Working Group and weekly briefings by the Chief Executive and S95 Officer to the Council Leader, with periodic updates to other political group leaders. • Officers explained that elected members currently lack visibility of non-financial benefits and wider transformation outcomes, which limits their ability to assess the full impact of transformation beyond financial savings. This has been partially addressed by actions taken by management in response our previous recommendations, see Appendix 1 of this report. Recommendations We have identified one improvement recommendation as part of our work on the council’s programme management. This recommendation has been included in the action plan at Appendix 1. Page 39
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5) Partnership working and community engagement This section of the report considers to what extent are partners and communities involved in the development and delivery of the council’s plans for transformation. Background The Best Value in Scotland report noted that councils must now rethink how they work together, and with local partners and communities, to provide financially sustainable services. Few councils provide services jointly or share support services across different councils to a great extent. Findings and evidence relating to the council’s partnership working and community engagement arrangements Findings Evidence Partnership working to deliver transformation The council works with partners to support transformation, particularly through Community Planning West Dunbartonshire and collaboration with other councils and national bodies. This has enabled the council to access external funding and shared expertise, strengthening its capacity to deliver complex projects. • The council works closely with Community Planning West Dunbartonshire (CPWD), which approved a themed approach for 2024/25 focused on anti-poverty initiatives. This includes a geographically targeted pilot project and the establishment of the Family Prosperity Network, which brings together partners from the third sector and employers to address child poverty. This new theme and approach were selected in response to feedback from individuals and community groups across the local authority gathered by the council's Communities Team and West Dunbartonshire Community and Volunteering Services. This demonstrates that the Council and its partners are using community feedback to help inform transformation projects. • The council is in a Net Zero Cooperation Agreement with Glasgow City Council, creating a framework for collaboration on shared priorities such as electric waste vehicles, active travel, and sustainability. This partnership aims to reduce duplication and deliver financial savings through joint workstreams. • The council successfully secured £19.9 million Levelling Up Funding for three interlinked regeneration projects, including Glencairn House, by highlighting partnership support and external funding opportunities. See further details of this included within Case Study 1 below. • The Council participates in national initiatives such as the Digital Office and SOLACE workstreams. These provide access to tools, training, and collaborative forums on digital transformation and Artificial Intelligence. • Interviews with officers confirmed that while partnership working is strong at a strategic level, formal shared service arrangements with other councils remain limited, reflecting a sector-wide challenge. Page 40
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Community engagement and influence on service redesign The council includes community engagement within its transformation approach, with targeted consultation to involve residents and service users in shaping changes. Engagement has influenced decisions in areas such as catering services and cultural regeneration. However, this is often project- specific rather than consolidated under a corporate transformation framework. • The council applies a service design approach with its Fit for Future reviews, involving users in redesigning services. The council has trained staff on service design. The council has also established community of practice; this is a group of individuals within the constituency who collaboratively engage in promoting local interests or concerns. • Engagement with pupils and parents during the school catering review informed changes to service delivery, demonstrating responsiveness to user feedback. • The Glencairn House project (Case Study 1) involved extensive consultation including online surveys and drop-in sessions, with strong community support for the redevelopment. Targeted engagement with seldom-heard groups shaped design features such as accessibility and the programme of activities offered. • The council conducts quarterly telephone satisfaction surveys and uses a Citizens Panel to gather feedback on services, with results reported to the Corporate Management Team and published on the Public Performance Reporting pages on the council’s website, promoting transparency. Consideration of vulnerable groups and equalities in transformation The council shows awareness of the impact of transformation on vulnerable groups and has taken steps to mitigate risks such as digital exclusion. Equality Impact Assessments (EIAs) are carried out for major projects, and targeted engagement with seldom-heard voices informs design decisions. • The Glencairn House Levelling Up Fund application included a detailed Equality Impact Assessment (EIA), addressing accessibility and inclusion. The design incorporated features such as Braille signage, dementia-friendly audits, and consultation with disability access panels. • The council participates in national digital inclusion initiatives and has secured community-based funding to address the digital gap. • In November 2024, CPWD approved a locality planning pilot in Alexandria as part of its 2024/25 anti-poverty theme. The pilot will bring together community planning partners and anchor organisations to address priorities identified in the Leven Locality Plan. This initiative demonstrates the Council’s place- based approach to transformation by aiming to improve outcomes for disadvantaged communities and strengthen collaborative working. • The council’s People First Strategy embeds equalities considerations within workforce transformation, supporting diversity and inclusion in organisational change. • While EIAs and targeted engagement are evident at project level, programme-level reporting on equalities impacts is not consolidated, limiting visibility for elected members and external stakeholders. Page 41
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Case study 1 Glencairn House Library and Museum Glencairn House is Dumbarton’s oldest building which is currently being transformed into a state-of-the-art library, museum, and community hub at the heart of the High Street, with a children’s library pavilion and garden. The project is one of three Levelling Up Fund (LUF) town-centre regeneration projects totalling £19.9 million and includes targeted external funding and local investment. Work on site began in April 2024, following contract award and procurement. Although scheduled for completion in the Summer of 2025, work remains ongoing” Process and Engagement The council adopted a collaborative approach to design and delivery, working with specialist partners and leveraging external funding to enhance capacity. Extensive community engagement shaped the project from its inception. Early consultations in 2019–2021 included online surveys and public drop-in sessions, which confirmed strong support for bringing Glencairn House back into public use. Some 238 residents responded to an online survey, with 88% agreeing to the importance of seeing this historic building brought back into use and 84% agreeing that it should remain in public ownership. In 2021, targeted consultations were held with Dumbarton-based community groups supporting young people and seldom-heard groups. The aim was to explore how an expanded cultural offer could enable future activities for these audiences. The organisations consulted collectively served around 650 individuals annually. These consultations influenced key design features, such as the inclusion of a dedicated children’s library pavilion and accessible signage. Equality Impact Assessments were embedded in the LUF application, with commitments to dementia-friendly audits and consultation with disability access panels. Governance arrangements ensure progress is monitored through service delivery plans and committee reporting, with milestones tracked under the council’s regeneration programme. Alignment with Best Value Principles This project demonstrates the council’s commitment to partnership working and community engagement. External collaboration enabled significant investment and technical expertise, while co-design ensured the facility reflects local needs. Equalities considerations were integrated throughout, mitigating risks of exclusion and supporting inclusive access. The project aligns with strategic priorities under the council’s Strategic Plan, contributing to cultural regeneration, economic development, and community wellbeing. Recommendations We have not identified any recommendations to report in respect of Partnership working and community engagement as part of this thematic review. Page 42
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6) Impact of transformation This section of the report assesses to what extent, the council has considered the impact of its transformation activity, including on vulnerable or protected groups. Background It is important that the council has success measures in place to demonstrate the impact of its transformational activity on service quality; outcomes for people who use services, inequalities and/or savings. Findings and evidence relating to the impact of the council’s transformation activity Findings Evidence Reporting on transformation measures and outcomes The council has established success measures for major transformation projects, but these are mainly financial and operational. It tracks efficiency gains and cost savings, but there is limited reporting on social outcomes or equality impacts. See Recommendation 1 within the Improvement Action Plan. • The Strategic Plan and associated Delivery Plans include performance indicators linked to transformation, but these indicators largely focus on financial savings and operational efficiency rather than broader social or equality outcomes. For example, progress reports highlight savings options and service redesign milestones but do not provide information on community benefits or inclusion. • The Glencairn House regeneration project demonstrates positive cultural and social outcomes, such as improved access to learning resources, promoting local heritage, and community cohesion. However, these benefits are reported at a project level and are not integrated into a corporate framework for measuring transformation impact. • Case Study 2 (Chatbot for Missed Bins) demonstrates clear operational success measures including 1,367 calls avoided over 17 weeks resulting in a financial saving of around £20,000. Despite these operational improvements, there was no assessment of wider service user experience or equality impacts. For instance, equity of access, impact on complaint resolution time across demographics, or if satisfaction was sustained beyond the pilot period. • The council completes EIAs for major projects, such as Glencairn House, and incorporates these into funding applications. However, we found no evidence of systematic equality reporting across all its transformation initiatives. • The council’s limited reporting on non-financial outcomes from transformation projects means it is difficult to assess whether transformation delivers broader benefits for communities. Page 43
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Transformation benefits The council has demonstrated that individual transformation projects deliver tangible benefits, but there is no consolidated corporate oversight of transformation benefits. See Recommendation 1 within the Improvement Action Plan. • Case Study 2 provides strong evidence of benefits: call volume reduction, efficiency gains in Waste services via “Agent Assist”. The council has quantified time savings producing a 395% return on investment on a £4,000 pilot cost in 17 weeks. These results indicate potential for this technology to be used more widely across services, however there is no programme-level approach to ensure such benefits are tracked and validated. This would help the council assess whether successful projects could be applied to other services. • The council has reported that the Integrated Housing Management System has streamlined workflows, improved data quality, and enabled mobile working, supporting service delivery improvements. Public reporting on impact of transformation projects The council communicates progress on transformation through committee reports, Strategic Plan updates, and the Public Performance Reporting pages of its website. There is no consolidated public reporting on transformation. See Recommendation 1 within the Improvement Action Plan. • The Strategic Plan Mid-Year Progress report presents performance indicators and trend analysis aligned to Strategic Plan priorities. It does not cover the impact of transformation work or provide an overall assessment of project outcomes. • Case Study 2 provides internal evidence of impact such as efficiency and satisfaction, but these pilot results do not appear within any public-facing reporting that would allow residents and elected members to see outcomes. • The council’s equality and social impact reporting is project-specific (e.g. Glencairn EIA) and is not consolidated into an overall report. Regular reporting on transformation outcomes would improve transparency and allow the Council to better communicate positive outcomes to stakeholders. Case study 2 Chatbot Proof of Concept – missed bins West Dunbartonshire Council introduced a chatbot proof of concept in late 2023 to improve the process for reporting missed bins. The initiative aimed to reduce high call volumes to the Contact Centre, streamline case handling for Waste Services, and enhance customer experience through a self-service digital channel. The pilot was designed as part of the council’s wider digital transformation agenda to reduce demand on the Contact Centre, improve case management efficiency, and provide self-service options that enhance user experience. Prior to the chatbot pilot, residents reported missed bins through multiple channels, including online forms and phone calls. The proof of concept aimed to streamline missed bin reporting and resolution via a conversational interface (“Citizens Assist”), supported by “Agent Assist” for frontline Waste teams, replacing paper-based processes with an auditable, real-time workflow. Page 44
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Process and Engagement The project was scoped collaboratively with Contact Centre and Waste Services staff to map existing processes and identify automation opportunities. The chatbot, developed with robotic process automation, enabled residents to report missed bins and check status updates via a conversational interface. To mitigate digital exclusion risks, assisted access was retained through the Contact Centre, allowing staff to guide residents through the chatbot process. While the pilot included operational engagement and promotion to residents, there was no formal Equality Impact Assessment or structured engagement with vulnerable groups, highlighting a gap in post-implementation equality monitoring. Alignment with Best Value Principles and Impact Theme The pilot demonstrates innovation and efficiency, delivering measurable benefits with internal monitoring data reporting: • 1,367 calls avoided • 1,523 cases updated with an average time saving of 10 minutes per intervention • an estimated £20,000 time-value saving against a £4,000 cost (395% return on investment). • Customer satisfaction averaged 3.6 out of 5, with 57% rating the service highly. These outcomes align with Best Value principles of continuous improvement and financial sustainability. In September 2024, the Council won the COSLA Excellence Award for Service Innovation & Improvement for this project. Recommendations We have identified improvement recommendations as part of our work on the council’s impact evaluation of transformation. These recommendations have been included in the action plan at Appendix 1. Page 45
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Appendices Appendix 1 – Improvement Action plan The table below details the issues/risks that we have identified as part of this thematic review and our recommendations to the Council to address. Issue/risk Recommendation Agreed management action/ timing 1. Reporting Transformation Outcomes The council does not monitor and report on the overall costs, savings and outcomes from its transformation projects. There is also no consolidated public reporting on transformation. Risk – The council cannot measure and demonstrate to stakeholders how effectively it is delivering its service improvement and modernisation strategic priorities. The council should review how it reports on transformation to ensure it can clearly demonstrate the costs, savings and outcomes from transformation projects to stakeholders. Management’s response The Council will carry out a review of current transformation reporting to ensure it provides a balance between proving sufficient information to stakeholders and not creating an excessive demand on limited resource. Any identified changes to current reporting will be implemented in the 2027/28 financial year. Responsible officer Chief Executive Officer Implementation date 31 March 2027 Page 46
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Issue/risk Recommendation Agreed management action/ timing 2. Resourcing and capacity to deliver transformation The council’s Digital and Change teams have specialist skills and are well connected to national networks. However, these are small teams with limited capacity. Risk – The council does not have sufficient resources to deliver transformation at the scale and pace it desires. The council should review whether it has sufficient resources to achieve its service improvement and modernisation priorities and, if necessary, consider options for increasing capacity. Management’s response The Council has recently reviewed capacity to support the delivery of transformation and put in place funding to secure additional capacity to support fit for future reviews. Responsible officer Chief Executive Officer Implementation date 31 March 2026 Page 47
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Appendix 2 – Follow up of previously reported Best Value findings for the Council We have followed up on previously reported Best Value Thematic Report findings, see the table below for the progress the Council has made during 2024/25. Previously reported Best Value findings Management response and implementation timeframe Work undertaken and judgements made in 2024/25 Conclusions reached 1. Workforce data – Level 2 The council could make better use of the data available at organisation and service level, and through the workforce planning console, to identify future resource needs and improve succession planning. Risk – The council is not able to easily identify resource gaps, through the workforce planning console, and make informed resourcing and recruitment decisions. Recommendation – The council should ensure workforce data allows officers to identify resource gaps and supports succession planning. Management Response: Action is agreed as already part of planned developments to console. Implementation timescale: March 2025 Progress against the recommendation During 2024/25, the council strengthened its workforce planning arrangements by updating its Workforce Planning Toolkit, which is a set of practical resources designed to help managers forecast staffing and plan for future skills. The council also introduced Succession Planning Guidance in February 2025, which explains how to identify critical roles, assess successors, and create development plans. This guidance was supported by standard templates, including a succession planning status sheet to record risks, readiness levels, and priority actions for key posts. The council launched Phase 1 of succession planning for senior leadership roles in March 2025. This included issuing an information pack to senior managers outlining the process, timelines, and tools available, and providing support through People & Change advisers. In addition, the council enhanced its Workforce Planning Console, the main digital system used by managers to access real-time workforce data. New features added during the year included: Conclusions Complete The council has implemented the core elements needed to use workforce data effectively for identifying resource gaps and supporting succession planning. Governance, tools, and system improvements are in place, and managers are engaging with them. Remaining enhancements (such as predictive analytics) are planned for future phases of the work programme. Page 48
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Previously reported Best Value findings Management response and implementation timeframe Work undertaken and judgements made in 2024/25 Conclusions reached • A tool to analyse voluntary severance and early retirement trends • Integration of training records and skills passports so managers can see completed and outstanding learning • A new Finance dashboard to support workforce cost planning. While these developments represent good progress, advanced features such as automated workforce forecasting and predictive analytics are still under development and not yet available for routine use. Training sessions were delivered to managers to improve understanding and use of the console. Usage data shows a significant increase, from an average of eight daily users in April 2024 to 31 by March 2025, indicating wider adoption across services. Page 49
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Previously reported Best Value findings Management response and implementation timeframe Work undertaken and judgements made in 2024/25 Conclusions reached 2. Hybrid and flexible working policy – Level 3 The council’s flexible working policy has been in place for several years. Since then, the way people work has changed significantly with home and hybrid working becoming common. Risk – The council’s policy does not fully reflect current working practice. Recommendation – The council should develop a new flexible/hybrid working policy or update its existing policy. Management Response: Action is agreed as already part of planned policy review and will likely only require an update. Implementation timescale: December 2024 Progress against the recommendation The council updated its Flexible Working Policy in April 2024 to reflect current legislation and modern working practices. The updated policy formally links to Remote Working Guidance, which sets out different work styles (such as home-based, mobile, and hybrid arrangements), and to the new Right to Disconnect Guidance introduced in July 2024. This guidance explains how employees can switch off outside working hours and includes practical advice on email etiquette, meeting scheduling, and wellbeing. To support managers in applying the policy consistently, the council issued Manager’s Guidance on Processing Flexible Working Requests in July 2024. This provides step-by-step instructions, timelines, and template letters for approvals and appeals. Conclusions Complete The council has updated its policy and supporting guidance to reflect current practice and legislative requirements. Page 50
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Transformation – How councils are redesigning and delivering more efficient services to achieve planned outcomes. Forvis Mazars is the brand name for the Forvis Mazars Global network (Forvis Mazars Global Limited) and its two independent members: Forvis Mazars, LLP in the United States and Forvis Mazars Group SC, an internationally integrated partnership operating in over 100 countries and territories. Forvis Mazars Global Limited is a UK private company limited by guarantee and does not provide any services to clients. Forvis Mazars LLP is the UK firm of Forvis Mazars Global. Visit forvismazars.com/global to learn more about the global network. Page 52
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer – People & Technology Audit Committee - 18 February 2026 ___________________________________________________________________ Subject: Strategic Risks 2022-2027 1. Purpose 1.1 To provide an update on the strategic risks for 2022-27. 2. Recommendations 2.1 It is recommended that the Committee: Note the strategic risks as detailed at Appendix 1, and Endorse the removal of risk SR005. 3. Background 3.1 The Council’s 2022 – 2027 strategic risks were agreed by the Corporate Services and Audit Committees in November 2022. The appended risks have been reviewed with re-assessment undertaken before being reported to this committee. This report is submitted as agreed to Audit Committee on a bi- annual basis. 4. Main Issues Strategic Risk 4.1 In line with the Council’s Risk Management Framework, a re-assessment of the strategic risks has taken place as detailed within Appendix 1. Each risk is managed through internal controls, linked actions and associated milestones with the objective being to reduce or stabilise the level of risk through completion of linked actions over a period and/or ensure mitigation factors are adequate should the risks actually materialise. 4.2 Table 1 represents a risk dashboard that includes information on the original, current and target rating for each strategic risk, as well as an assessment of the current risk status. Each strategic risk is identified and supported by more detailed information available on a “drill-down” basis in Appendix 1. Six strategic risks associated actions and milestones are met and are progressing as expected whilst getting closer to reaching their assigned targets. SR001, SR007, SR008, and SR011 are currently off target, which is explained in further detail below. ITEM 7 Page 53
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4.3 Following feedback from the Audit Committee meeting in September 2025, a strategic review has been undertaken of SR005 ‘Engaging Positively with Residents, Communities and Partnerships’. The review concluded that this area no longer meets the criteria for a strategic risk and compared to other strategic risks the milestones are less definitive and more challenging to measure. This may lead to reporting being more subjective and unreliable. It is recommended that SR005 be removed from the Strategic Risk Register. The Chief Officer for Regulatory and Regeneration will assess whether the residual elements of this risk should alternatively be monitored and managed at a service level. Page 54
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Table 1 Key Strategic Risk Information Strategic Risk Original Risk October 2022 Current Risk February 2026 Target Risk March 2027 Risk Status Rationale SR 001 Significant financial funding reductions/limitations from Scottish Government SR 002 Challenges in implementing broad- ranging school improvement to raise attainment and achievement SR 003 Maintaining Council Assets that are fit for purpose SR 004 Keeping abreast of developments in the innovative use of Information Technologies SR 005 Engaging positively with Residents, Communities & Partnerships SR 006 Challenges in protecting the Health and Safety of Employees and Others SR 007 Complexities in ensuring an appropriately resourced and resilient workforce Page 55
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Risk Methodology and Reporting 4.4 Each strategic risk is populated in Pentana in terms of the following template: Risk title and code; Description; Ownership; Potential effect; Measures of impact; Risk factors; Internal controls; Risk opportunity; and Linked actions. 4.5 Each risk has been scored using a “4 x 4” matrix for likelihood and impact in relation to: Current risk (with review dates set at pre-determined intervals); and Target risk (i.e. 31 March 2027 - the duration of the Strategic Plan). The risk descriptors used in the “4 x 4” matrix are as follows: SR 008 Threat of Cyber Attack SR 009 Challenges in delivering effective services in relation to Roads & Neighbourhoods SR 010 Failure to maintain Housing Stock SR 011 Inability to reduce carbon footprint in line with targets Page 56
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Likelihood Score Descriptor 1 Unlikely 2 Likely 3 Very likely 4 Certain Impact Score Descriptor 1 Minor 2 Moderate 3 Significant 4 Critical 4.6 For ownership, each strategic risk is “Managed By” a Chief Officer and “Assigned To” a Senior Officer. Strategic risks are also reported on a bi- annual basis to the Performance & Monitoring Review Group. Service Risk 4.7 Following the methodology in 4.3 to 4.4 above, each service has owned operational risk registers in Pentana (the Council’s performance system) which were reviewed as part of the 2025/26 service planning process. 4.8 Significant financial funding reductions/limitations from Scottish Government It is expected the Council will continue to be faced with significant real term funding reductions from the national settlement. This is based on the Spending Review published by the Scottish Government in January 2026 which sets out multi-year spending plans over the three-year period 2026/27- 2028/29 across the various portfolios. It illustrates that Local Government funding, in cash terms, is expected to decrease by 0.07% over the three-year period which will require councils to absorb the financial pressures brought about by all inflationary increases. 4.9 Threat of Cyber Attack This risk will always be high as the threat and likelihood of a Cyber Attack remains. The UK public sector is still experiencing elevated levels of targeted Cyber-attacks including recent attacks on Scottish councils. As this risk continues to be high the emphasis remains on proactive measures to protect the confidentiality, integrity and availability of our data, critical infrastructure, and overall business operations. Key risks and continual threats include: Page 57
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Geopolitical threat increasing due to current world tensions. Russia is recognised by national security operations as the world’s largest cyber threat actor. Demand for emerging technologies such as Artificial Intelligence solutions present new challenges for the council to implement and secure. Risk to Backup technology and corruption of council data. Ransomware attacks – surge in recent years, potential for significant financial loss and operational disruption. Advanced Persistent Threats (APT’s) – sophisticated stealthy attacks conducted by well-resourced groups, targets include critical infrastructure, government bodies and large corporations. User awareness – Phishing attempts on the rise with more sophisticated techniques being deployed including voice and text phishing. Targeted threats tailored to specific areas of the Council are being observed. Social Engineering and ‘old school’ cyber-attacks now present a higher risk. Third Party Risks – The Council often relies on third party vendors and suppliers, increasing the risk of cyber-attacks through the supply chain. Mitigations: Implementation of a new Cyber Incident Logging and Response system (MDR) offering enhanced protection. Continual improvement of our vulnerability/patch management systems and processes. Continual promotion of Cyber awareness through simulated phishing campaigns supported by our online security training and awareness platform. Social Engineering guidance issued to all employees with new ‘Be Cyber Smart’ campaign. Engagement with ICT Security Partners to highlight and advise on specific areas of risk. Continual assessment and improvement of our Cyber Security posture. Robust Business Continuity and Disaster Recovery plans with a new ICT backup policy in place. Progress continues to take place to improve our security posture in line with the national Public Sector Action plan (PSAP) and Public Sector Network (PSN) compliance. Vigilance of the National Cyber Security Centre (NCSC) Cyber Security and Scottish Government (SC3) guidance continues to remain in place. 4.10 Complexities in ensuring an appropriately resourced and resilient workforce The risk rating remains scored at a 6. The difficult funding position means an impact on an appropriately resourced and resilient workforce is expected, this is now starting to become clear in the employee engagement measures in place with fewer employees feeling valued than last year as reported at JCF in September 2025. It is unlikely that this change will be reversed whilst services continue to review structures and service delivery models in response to the Council's financial challenges. Page 58
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The Workforce Planning Strategy is in place for 2022-2027. Additionally, the People First Strategy covers the same period and consolidates several areas: well-being, employee engagement, workforce planning, learning and development and digital. A robust package of wellbeing resources continues to be available, the council is recognised as a leading employer in terms of adapting flexible working practices, attendance levels are closely monitored, with personal stress and minor ailment absences currently prevalent. Digital improvements continue to be prioritised with the ongoing roll out of M 365 Share point and the Fit for Future programme now focussing on corporate processes with a view to identifying and reducing waste and duplication. Reductions across the people support functions mean that there are ongoing challenges in supporting services and this is being mitigated where possible by using digital tools to free capacity and focussing on essential service delivery activity, but it should be noted that service levels have been impacted with certain activities ceasing such as regular HR attendance at management meetings. 4.11 Inability to reduce carbon footprint in line with targets The Council's emissions for 2024/25 were reported in November 2025 showing significant progress; 28.3% reduction on the previous year, 44.7% reduction on 2012/13 baseline and 17.9% ahead of projected target. These are positive steps however the main reduction is from the Council's scope 3 waste emissions, which is a result of shifting a significant amount of waste from landfill to incineration through the Net Zero Cooperation Agreement with Glasgow City Council. Both scope 1 and 2 emissions increased slightly for 2024/25 period. To reach a 61% reduction by 30/31 we need to reduce a further 16.3% in just over five years and investment in required to reduce gas, electricity and diesel consumption. The long-term Climate Change Coordinator vacancy has been filled internally; this currently leaves another vacancy within the energy team that will be filled as soon as possible. Participation from service areas has increased at Climate Change Action Plan meetings and emission reductions actions and projects are forthcoming. The Council also has the opportunity to utilise ClimateView and track trajectory to Net Zero, allowing actions and projects to be prioritised and a more collective, strategic approach to be implemented. The Council may be able to reduce the risk assessment of non-delivery of carbon emissions targets, but further consideration is needed Page 59
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5. People Implications 5.1 There are no people implications associated with this report, other than in relation to the mitigation of risk. 6. Financial and Procurement Implications 6.1 There are no financial and/or procurement implications directly associated with this report however there are in relation to any expenditure linked to mitigation. 7. Risk Analysis 7.1 Failure to ensure robust risk management is likely to result in the Council being criticised by External Auditors for not having an integrated approach to embedding risk management within the authority with the result that a “no scrutiny required” status would not be achieved. 7.2 Progressing with a robust risk management approach will demonstrate that the Council is taking ownership of risk management and ensuring effective measures are in place. The ability to demonstrate risk ownership should benefit the Council in terms of: Understanding risk and its potential impact on the Council’s priorities and objectives; Reducing insurance premiums going forward by recognising that a mature approach to risk management will contribute to a reduction in the number and value of claims across a range of insurance classifications; Contributing towards incident prevention based upon post-incident investigation; Meeting statutory/regulatory requirements; and Ensuring better partnership working with external and internal partners. 8. Equalities Impact Assessment (EIA) 8.1 EIA 548 notes the positive impacts of an approach to risk that integrates considerations on equalities, human rights health and social and economic impacts that is aligned with the content of the new Strategic Plan. 9. Consultation 9.1 The strategic risks have been discussed with the Chief Officers and senior management. The reports to committee are available to the Trades Union and consultation undertaken as required. 9.2 The strategic risks have been cross checked with WD HSCP. This ensures that issues affecting HSCP are reflected within the wider council strategic risk report. Page 60
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10. Strategic Assessment 10.1 At its meeting on 26 October 2022, the Council agreed that its four main strategic priorities for 2022 - 2027 are as follows: Our Communities - Resilient and Thriving Our Environment - A Greener Future Our Economy - Strong and Flourishing Our Council - Inclusive & Adaptable 10.2 The strategic risks have been identified to complement and underpin all strategic priorities. Name: Victoria Rogers Designation: Chief Officer People & Technology Date: 30th January 2026 Person to Contact: Harry McGhie, Risk & Health and Safety Officer Harry.McGhie@west-dunbarton.gov.uk Appendices: Appendix 1: Detailed Strategic Risk List Background Papers: West Dunbartonshire Council Strategic Plan 2022-2027 Risk Management Framework EIA screening Page 61
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1 Strategic Risk Report Generated on: 30 January 2026 SR 01 Significant financial funding reductions / limitations from Scottish Government It is expected the Council will continue to be faced with significant real term funding reductions from the national settlement. This is based on local government settlements in recent years (with the exception of 2025/2026). This coincides with a period where costs and demographic pressures are continuing to rise in relation to social care, significant inflationary increases and pay award pressures linked to inflation. Whilst there are ongoing discussions between the Scottish Government and Local Government on reducing the ring fencing of funding the reality is that material elements of funding remain ring fenced which significantly restricts how the Council can most effectively use the funds made available to it. Current Risk Matrix Last Review Date Current Rating Target Risk Matrix Target Date Target Rating Assigned To 29-Jan- 2026 16 31-Mar-2027 4 Laurence Slavin Potential Effect Shortfall in finances resulting in the Council being unable to provide all services as intended and needing to identify further cuts to services to deliver a balanced budget. This extends to those services delegated by the Council to the Health and Social Care (HSCP) Board. Measures of Impact - Real terms reduction in Scottish Government settlement - Demographic change (population decline/growth, aging population) - Cost reduction required including reducing level and/or quality of service provision - Increased Debt (collection of Council Tax, HRA rents, etc) -Depletion of reserves Risk Factors - Insufficient funding to retain essential services and fully fund policy commitments. - Lack of time to plan for changes in the level of grant funding due to single year settlements - General inflationary factors - Instability of Bank of England Base Rate - Significant additional cost pressures, driven by demographic profile. - Insufficient capital receipts to cover loan repayments (creating a revenue pressure) Internal Controls - Long Term Financial Strategy - Regular Financial Updates to Council - Monitor and maintain General Services and Housing Revenue Account prudential targets - Reporting and monitoring of Treasury Management Strategy - Budgetary control process - Regular budgetary control and savings monitoring reports provided to CMT and Council / committees - Active engagement with HSCP Chief Officer on financial performance and budget planning - Rigorous debt collection processes - Annual Internal Audit Plan - Work of External Auditors (external control) - Annual Governance Statement Latest Note It is expected the Council will continue to be faced with significant real term funding reductions from the national settlement. This is based on the Spending Review published by the Scottish Government in January 2026 which sets out multi-year spending plans over the three-year period 2026/27-2028/29 across the various portfolios. It illustrates that Local Government funding, in cash terms, is expected to decrease by 0.07% over the three-year period which will require councils to absorb the financial pressures brought about by all inflationary increases. Risk Opportunity -Significant council projects focusing on long term economic development in the West Dunbartonshire area to grow the local economy and generate revenue - Annual exercise to identify efficiencies - Projects to implement new ways of working (e.g. digitisation, automation, asset management) Linked Actions Code & Title Progress Status Assigned To RES/25-26/004 Review ways of decreasing corporate debt through continued improvements to debt collection processes in relation to sundry, NDR, Council Tax and rent Ryan Chalmers ITEM 7 APPENDIX 1 Page 63
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2 RES/25-26/005 Review ways to improve rent collection rates in conjunction with Housing and W4U Ryan Chalmers SR 02 Challenges in implementing broad-ranging school improvement to raise attainment and achievement This risk concerns delivering excellence and equity for children and young people. National and local indicators have been set to monitor progress with outcomes relating to attainment and achievement with a key focus on making progress to narrow the poverty related attainment gap. Scottish Equity funding devolved to local authorities aims to deliver on priorities between 2023-26. This funding will end in 2026. Current Risk Matrix Last Review Date Current Rating Target Risk Matrix Target Date Target Rating Assigned To 20-Jan- 2026 4 31-Mar-2027 2 Julie McGrogan Potential Effect Improved outcomes for young people would not be attained and achieved. The Council would fail to meet the needs of individual learners particularly those children and young people most disadvantaged by poverty. Risk of reputational damage to the service and the wider Council if outcomes and targets not as education as a statutory service is subject to close scrutiny of local authority performance with outcomes for children and young people by the local community and by the national agencies. Measures of Impact Stretch Aims and Targets for attainment and achievement 3-18 et to be achieved by 2026. The Stretch Aims are scrutinised annually by Scottish Government and Education Scotland. West Dunbartonshire Performance Targets for attainment and narrowing the poverty related attainment gap in Early Years, Broad General Education and Senior Phase West Dunbartonshire Improvement Board Quality Indicator Evaluations National Qualifications Attainment and Achievement Results Broad General Education Achievement of Level Results West Dunbartonshire Scottish National Standardised Assessment Data Positive Destination Data West Partnership Attainment , Equity and Destination Performance Measures Her Majesty’s Inspectors of Education inspection reports Stakeholder Feedback Risk Factors Reduced funding 2022 -2026; no confirmation of future funding from 2026: This Strategic Priority has been supported by Scottish Government Attainment Challenge Funding since 2015 and since 2022 Strategic Equity Funding. Also, schools in West Dunbartonshire have received Pupil Equity Funding since 2016. The national funding streams are committed to until 2026 – there is uncertainty as to future funding provision. From 2022 – 2026 the Strategic Equity Fund is being tapered with annual reductions in the funding the local authority receives. This will reduce resources available to deliver work streams related to SEF. Internal Controls -Strategy for Excellence and Equity 2023 – 2026 ( developed to embed improvements achieved and support an exit strategy from Strategic Equity Funding by 2026). -Project management by Senior Education Officer -Education Improvement Board chaired by Chief Education Officer -Scrutiny by Scottish Government and Education Scotland (progress reports produced and submitted) -WDC Improvement Framework -Termly progress reports submitted as part of Educational Service committee reports -Relevant Continuous Professional Development programme to support education staff -Meetings between WDC and Education Scotland/Her Majesty's Inspectors of Education -BGE Attainment and Performance Data -Literacy, Numeracy and HWB Steering Group -National Improvement Framework (NIF) -Education Recovery Plan Latest Note Action plan implemented academic session 2024/25 resulting in continued strong performance; with some evidence of attainment levels plateauing. Action plan for academic session 2025/26 produced and included in National Improvement Framework report submitted to Education Committee and Scottish Government in September. Risk Opportunity Improved attainment - improved attendance - reduced exclusions - reduced violent incidents - reduction requirement for targeted support over time - reduction requirement for specialist placements over time - improved learning & community engagement - children/pupils at risk identified earlier and more effectively - more empowered community providing self-sustaining peer support - increase in the percentage and range of positive destinations over time - increased access to digital learning resources Page 64
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3 Linked Actions Code & Title Progress Status Assigned To ED/25-26/003 Close the attainment gap between the most and least disadvantaged children and young people Julie McGrogan ED/25-26/005 Improve skills and sustained, positive school leaver destinations for all young people Andrew Brown ED/25-26/004 Improve attainment, particularly in literacy and numeracy Julie McGrogan SR 03 Maintaining Council Assets that are fit for purpose The risk that the Council's assets and facilities are not fully fit for purpose with consequent adverse impact on our ability to deliver efficient and effective services. Assets included in this assessment are; the Council’s property portfolio. Current Risk Matrix Last Review Date Current Rating Target Risk Matrix Target Date Target Rating Assigned To 07-Jan- 2026 2 31-Mar-2027 2 Michelle Lynn Potential Effect - Assets are not utilised in the most effective and efficient manner - Service cannot be properly delivered to the satisfaction of service users - Service users require to seek alternative service provision -Increase in reactive maintenance costs/ demand/ volume -Council assets in poor conditions -Council assets fail to meet relevant standards which are reported to either Scottish Government and/or Care Inspectorate. Measures of Impact - Condition surveys - Suitability surveys - Customer perceptions of service delivery - Investment levels in upkeep and improvement of asset base and facilities -Asset user satisfaction - Operating costs and savings Risk Factors - Adequacy of funding available to improve asset base - Adequacy of staff resources allocated to the area of asset management - Council buildings/assets deemed to be unfit for existing purpose - Economic conditions may reduce level of potential capital receipts from surplus property sales - Increase public liability claims Internal Controls - Corporate Asset Framework - Learning Estate Strategy 2020-2030 - Property Asset Plan 2023-2028 - Property and Land Disposal Strategy - Capital project meetings are carried out regularly in addition to project specific meetings and Building Services/Asset Management monthly meetings - Capital Programme - Strategic Asset Management Group - Learning Estate Project Board - Detailed asset database that shows relevant information on a property by property basis in relation to operational, non-operational - Sustainability Policy Latest Note The risk score remains low due to the ongoing programme of capital works. The Property Action Plan 2023-28, approved at Infrastructure, Regeneration and Economic Development Committee in February 2023, will monitor all requirements to maintain the risk score. Risk Opportunity -Enhance reputation of Council by being able to improve Council assets. -Estate, assets and service delivery (e.g. new school buildings, operational building upgrades, office and depot rationalisation projects) - Enhance employee "feel good" factor by providing modern office accommodation equipped with up to date IT facilities -Improved satisfaction from public building users - Secure external funding for development of assets (e.g. EC, lottery, Historic and Environment Scotland) - Prioritised Building Upgrade Plan Linked Actions Code & Title Progress Status Assigned To RES/25-26/007 Progress the disposal of key strategic sites Michelle Lynn Page 65
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RES/25-26/012 Develop and implement plans and support services to achieve the asset related savings agreed by Council Michelle Lynn SR 004 Keeping abreast of developments in the innovative use of Information Technologies Failure to keep pace with changing technology environment Current Risk Matrix Last Review Date Current Rating Target Risk Matrix Target Date Target Rating Assigned To 06-Jan- 2026 2 31-Mar-2027 2 James Gallacher; Patricia Kerr; Dorothy Nicolson Potential Effect A lack of consistent, sufficiently robust service planning in respect of ICT arrangements is likely to result in the Council being ill prepared to meet future demands in key service areas and lacking the capacity to respond effectively to changing need such as increased requirement for remote working as identified during covid pandemic. Measures of Impact • Close relationship and working practices with council Asset Management Service regarding property rationalisation. • Implementation of mobile and flexible working, enabling a downsizing of required office accommodation as people to work more efficiently and to adopt a more flexible policy towards office accommodation and desk provision. • Number of systems that have supplier maintenance contracts. – annual process. • Invocation of Service Business Continuity Plans and ICT Disaster Recovery plan • Degree of compliance with security controls to prevent data loss through poor o/s patching, cyber-attack, firewall configurations, switch replacements/upgrades etc • Fit for purpose primary and secondary data centres • Modern Wi-Fi technology in all council locations. • Broadband speed in the Council area - WDC has 2nd highest broadband speeds in Scotland. Investigating funding options for fibre network. • Number of ICT Service Desk incidents resolved within half day - exceeded the target and higher target set. • Extent of functionality development in key Council systems (i.e., lack of development beyond base system leading to ineffective management information) – several channel shift projects delivered, and more are in progress. PSN/Risk/challenging. Support service areas. • Fit for purpose Council website, delivering information and services to a significant percentage of the Council's customers. • Provide efficient desktop services supporting laptops, Chromebooks, PCs, Thin client terminals to meet changing workforce flexibility and property rationalisation requirements. 5-year Device replacement programme in place. Risk Factors • Insufficient resourcing of ICT developments so that benefits and opportunities identified are not realised • Lack of network security controls implemented. I. e Lack of intrusion detections alerts • failure to respond to audit / PSN test findings and recommendations, • insufficient resources allocated to security tasks. However, Service redesign and ICT resources aligned to security tasks and improved monitoring processes and tools as well as additional tools purchased to help support remote working environment all help to mitigate this risk. • Insufficient Service Business Continuity Plans and/or Disaster Recovery Capability. • Lack of project and programme change management arrangements. • Poor quality of mobile communication provision. • Lack of uptake on channel shift. Internal Controls - Ongoing Capital programme established for technology refresh projects - Information & Communication Technology (ICT) Policies such as ICT Security Framework - Governance structures such as ICT Steering Board, Education ICT Steering Board, Digital Transformation Board in place to support governance, integrated planning and decision making in relation to ICT -Use of both internal IT resources from across the Council and skilled specialist consultants in key areas - Fit for purpose primary and secondary data centres Latest Note January 2026 The Council continues to embrace innovation with the implementation of several improvement projects. The Councils legacy telephony system is currently being replaced during 2026 with a new cloud platform Page 66
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solution that will also provide a new modern Council Contact Centre solution to enable Customer Services to enhance citizen communication. There continues to be investment in cloud services with MS SharePoint and One Drive with corporate service areas currently migrating to the platform. It is anticipated all services and partners will be migrated by July 2026 and the project completed. Education services migration in March 26 will include access to One Drive for high school pupils. Artificial Intelligence solution MS Co-Pilot Chat has been deployed council wide, and this new solution enables employees to save time on day-to-day tasks. ICT are currently planning a pilot of the advanced version of Copilot 365 which will enable integration across council data and systems. People & Technology teams are also researching the use of AI Agents to assist service areas to automate workflows and processes. The SWAN (Scottish Wide Area) project to improve bandwidth capacity at all Council sites has now been completed with 76 sites now migrated to the new network. In addition, ICT also upgraded the Councils internet line and Aurora Data Centre to 10GB to delivering digital ready bandwidth across the infrastructure. ICT are also recently launched a new live chat facility that allows employees to raise ICT incidents & requests via live chat to human service desk analysts. This solution has been very well received by Council employees. ICT are also supporting service areas with new technology pilots i.e. AI note taking in HSCP and implementation of a new finance and planning systems. Risk Opportunity -365. Provide Council employees with secure access to email and supporting systems from anywhere. -Opportunity to redesign infrastructure and introduce new tools and security measures to support hybrid working environments. – - Annual network penetration tests and for PSN compliance audit - Annual External Audit on ICT Controls - Continued investment in ICT infrastructure and its focus on network security and resilience. - Provide appropriate technology for employees, pupils, and service users as well as for ICT support teams - Rationalise IT systems - Increased use of mobile devices e.g., laptop/tablet devices and Chromebooks - Review of device strategy and efficient/effective approach. - Provide self-service style systems to employees and citizens Linked Actions Code & Title Progress Status Assigned To P&T/25-26/ICT/03 Develop and Implement next stage of Microsoft 365 roadmap James Gallacher; Patricia Kerr P&T/25-26/ICT/04 Complete review of ICT devices due to be replaced James Gallacher; Patricia Kerr; Dorothy Nicolson P&T/25-26/ICT/05 Review and explore next generation technologies Andrew Cameron; James Gallacher; Patricia Kerr; Dorothy Nicolson SR 05 Engaging positively with Residents, Communities & Partnerships The risk that the Council fails to adequately engage, establish and maintain positive relationships with local residents and communities in addition to partnership bodies. Current Risk Matrix Last Review Date Current Rating Target Risk Matrix Target Date Target Rating Assigned To 09-Jan- 2026 4 31-Mar-2027 2 Colin Smith Potential Effect Potential for tensions to develop with residents and local community groups Reputational damage to council services Degradation of trust in service provision A failure of strong partnerships could impact on the Councils obligations under Community Empowerment Act Measures of Impact Successful delivery of Local Outcome Improvement Plan (LOIP) and supporting plans positive partnership inspections Page 67
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Informed and engaged residents participating in consultation activity Telephone survey monthly, quarterly and annual measures Increased social media engagement and reach Risk Factors Inability to deliver improved outcomes which require strong partnership activity Council's reputation is adversely affected through a failed partnership arrangement Lack of appropriate staff development / skills may be lacking to support new model of service delivery Team restructure, post reductions and team overall budget savings challenges the viability of the team to deliver against strategic plan and community needs. Inequity of engagement across the partnership on key local issues Council seen as unresponsive to community if feedback from engagement not acted upon Apathy within communities leads to little or no engagement Some community groups feel their voices are not being heard Internal Controls Robust partnership arrangements through community planning partnership Align the Council's strategic plan with the Local Outcome Improvement Plan (LOIP) Ensure that partners have signed up to deliver on the outcomes and targets set in the LOIP Develop data sharing protocols with partner agencies Participate in reform agenda as it impacts on Council area Ensure robust mechanisms for public feedback (Embedding the Strategic Engagement Framework) Annual budget consultation events Citizens Panel Open Forum questions at Council meetings Latest Note A partnership approach to Community engagement is being undertaken led by the Community Planning Partnership and associated partnerships- Community Learning and Development and Community Development Alliance in particular. The Communities Team and other partners deliver community development work which seeks to raise awareness of community planning and Community Empowerment in communities. Locality plans, community-led place planning and work to support the Clydebank Neighbourhood Board’s community engagement means this risk is unchanged. Risk Opportunity Position West Dunbartonshire as a modernising Council Residents are more comfortable with the digital platform as a result of the enforced cessation of face to face services - this presents an opportunity to modernise communication Community Empowerment Act Participation requests Asset transfer Linked Actions Code & Title Progress Status Assigned To CCF/25-26/C&D/05 Support upgrade to Contact Centre Telephony Platform Lorraine Phimister CCF/25-26/COM/01 Develop a communication plan to support budget savings initiatives for 25/26 Lauren Crooks CCF/25-26/LIB/03 Create a strategy document for West Dunbartonshire Libraries Emma Eremin CCF/25-26/LIB/04 Develop and deliver the Libraries Empower Connections Digital Offering Emma Eremin CCF/25-26/C&D/03 Review website accessibility to ensure it complies with regulations Jonathan Muir CCF/25-26/P&S/03 Carry out strategic engagement to support budget consultation 2026/27 Nicola Docherty SR 06 Challenges in protecting the Health and Safety of Employees and Others Failure to meet the Council’s duty to protect the health, safety and welfare of its employees and other people who might be affected by its business Current Risk Matrix Last Review Date Current Rating Target Risk Matrix Target Date Target Rating Assigned To 14-Jan- 2026 4 31-Mar-2027 4 Louise Hastings Potential Effect Poor health and safety culture within the organisation leading to; Risk of an employee, service user, pupil (young person) or member of the public being seriously / fatally injured by fault of the Council; reputational risk regarding negative publicity; financial risk in terms of claims management compensation to the injured party; increase in insurance premiums; risk of prosecution by the HSE resulting in a fine and/or a Council Employee being subject to criminal charges, Page 68
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poor employee morale, high staff turnover leading to diminished service delivery. Measures of Impact Resources associated with in-house/HSE investigation. Incident statistics. Service delivery impact in terms of injury-related absence and potentially enforced cessation of work activities. Impact of injury on employees/members of the public, legal proceedings, financial penalties, potential reputational damage and risk of criminal charges. Hazard reporting. Actions at health and safety committees. Implementation of Corporate health and safety plan. Risk Factors Lack of resources, inadequate Safety Management Standards and H&S strategy. Poor health and safety culture. Under reporting of incidents. Blame culture. Poor communication between management and employees. Competent advice. Internal Controls •Competent health and safety advice readily available from the Corporate H&S team. •Corporate health and safety plan developed and monitored via Pentana. •Robust health and safety management system, FIGTREE. • Council has in place a robust H&S policy, Safety Management Standards and Fire Risk Management Strategy that includes service specific health and safety plans, duties and responsibilities for Chief Officers, managers and employees. • Adequate H&S resources in place to that will allow statutory obligations in terms of the Health and Safety at Work etc. Act and supporting legislation. • Embedded H&S culture that discusses H&S issues at senior level and cascades throughout the organisation through the health and safety committee system. • Monthly reports to PMRG on organisational safety performance and issues. •Chief Officers attend service H&S committees on a quarterly basis. • Workplace inspection and audit programme. • Service risk profiling. • H&S training needs analysis for every employee group. • The Council has in place a Trade Union Health and Safety Partnership Agreement. • Council promotes health and safety training for TUs to diploma level. • Hazard reporting module via FIGTREE. • Health & safety e-learning package. • Risk assessment working groups for service areas and review process. Latest Note Corporate H&S are actively reviewing and optimising key service areas, including Safety Management Standards and training. Work is also being carried out to refine and simplify the health surveillance process in collaboration with OH and line managers. The ongoing management of H & S within the Council includes overseeing the management workplace inspection programe. Alongside this the Corporate H&S team are conducting inspections, noise monitoring, completing audits benchmarking against the councils safety management standards, scaffold inspections and facilitating training. Additionally, the Corporate H&S team manage and facilitate the monitoring of risk assessments council wide to ensure all risk assessments are up to date and relevant. Fire safety management remains a priority for the Corporate H&S team. The team are conducting fire risk assessments in line with the teams annual H&S plan. The team are also providing fire safety training to staff within HSCP and on an ad-hoc basis to other services across the council. The Corporate H&S team also regularly provide updates to PMRG on the status of overdue actions. In doing this there has been a marked reduction in the overall number of overdue actions. This forum allows Corporate H&S to have closer ties with management across the council which in turn facilitates a more proactive approach for the management of H&S. No change to risk matrix. Risk Opportunity Demonstrate to committees, elected members, Trade Unions, employees, the community and other external partner’s evidence of robust H&S culture. Good knowledge and awareness of health and safety throughout all services. Positive relationship with Corporate health & safety team and all services. Reduced incidents, costs and absence rates. Linked Actions Code & Title Progress Status Assigned To P&T/25-26/P&C/03 Continue to embed key Health and Safety practices. Louise Hastings; Harry McGhie SR 07 Complexities in ensuring an appropriately resourced and resilient workforce Failure to ensure that there is an appropriately resourced and resilient workforce in place to meet future organisational needs, in effectively executing the Council’s 2022-27 Strategic Plan. Current Risk Matrix Last Review Date Current Rating Target Risk Matrix Target Date Target Rating Assigned To Page 69
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14-Jan- 2026 6 31-Mar-2027 2 Louise Hastings Potential Effect Inability to deliver services effectively Reduced level of service HSCP - workforce capacity, recruitment and retention challenges; appropriate training for roles Lack of improvement or increase in staff absences Council underachieves as an organisation Low staff morale Employee conflict Increased turnover Inability to attract/recruit Measures of Impact - Access to and participation of employees in learning and development activities - Absence rate and trends - Employee turnover - Grievance, discipline and other monitoring information - Employee voice and associated actions - Reports from external scrutiny bodies and award bodies - Benchmarking with appropriate comparators Risk Factors - Inability to attract/recruit - Lack of appropriate development - inadequate skills -risk to new models of service delivery - Lack of resource/capability to deliver - Workforce unable to adapt to change Internal Controls - HR processes designed to meet service delivery needs - Develop new structures to reflect strategic priorities and aligned to Standard Operation Model (SOM) - Align workforce plan to the Council's strategic planning processes (i.e. have the right people available at the right time with the right skills to fulfil properly all of the Council's strategic priorities) - Periodic review of pay arrangements in accordance with EHRC guidance (currently every 3 years) - Incorporation of succession planning into workforce planning framework - Identify training programmes to upskill staff - Effective use of SWITCH to support alternative careers - Flexible HR policies, in particular People First covering workforce planning, learning & development (including elearning), digital/continuous improvement, employee wellbeing & engagement. - Effective use of Occupational Health Service - Robust Be the Best Conversations process - Effective leadership and management behaviours, practice and programmes Latest Note Workforce Planning Strategy in place for 2022-2027. People First Strategy is in place covering 2022-2027 and this is a consolidation of a number of areas: well- being, employee engagement, workforce planning, learning and development and digital. WDC are recognised as leading in terms of adapting flexible working practices. A robust package of wellbeing resources continue to be available, absence levels are closely monitored, with personal stress and minor, ailments absences prevalent. A range of communication tools and channels are regularly utilised to ensure that employee voice is heard and key information is shared with the workforce. Engagement measures are now showing a downward trend in relation to the workforce feeling valued, this is in the context of the ongoing financial challenges and resulting restructure exercises to deliver savings options. Maximising digital tools and solutions to aid the workforce continues with the ongoing rollout of M365 Sharepoint and the Fit for Future programme focussing on corporate processes to identify efficiencies, starting with the Supporting Employee Wellbeing process. Additionally, the Digital team continue to highlight digital learning resources and tools available to aide adoption levels. There have been reductions across the people support functions and this has increased the challenges in supporting services. Risk Opportunity - Identify previously unknown skills and talents in the workforce - Realise the potential of staff Linked Actions Code & Title Progress Status Assigned To P&T/25-26/P&C/04 Improve employee life cycle and optimise employee development opportunities Leeanne Galasso; Louise Hastings Page 70
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P&T/25-26/P&C/06 Undertake a strategic review of job profiles across the Council John Duffy; Louise Hastings; Lisa MacGregor SR 08 Threat of Cyber-attack Data, systems and/or infrastructure are impacted as result of security attacks which are increasing in number at a time when this threat is already placing demands on resources to deliver increased levels of security controls. Current Risk Matrix Last Review Date Current Rating Target Risk Matrix Target Date Target Rating Assigned To 08-Jan- 2026 9 31-Mar-2027 4 Andrew Cameron; James Gallacher; Patricia Kerr Potential Effect • Remote working could be impacted for Council employees and partners HSCP, VJB and WDL by loss of internet services. • Disruption to services impacting service delivery to citizens • Employee and Citizen data loss with the potential for misuse such as identity fraud • Misinformation being delivered to the public via WDC communication channels • Potential for significant fines currently under the Data Protection Act and from May 2018 under the provisions of the General Data Protection Regulations • Reputational damage • Redirection of resources to deal with the impact of an attack and away from BAU work • Potential for significant fines currently under the Data Protection Act and from May 2018 under the provisions of the General Data Protection Regulations • Reputational damage • Inability to provide a secure information management network for Council and partners including HSCP, VJB and WDL. Measures of Impact • Obligation to secure Cabinet Office PSN compliance certification. • Obligation to comply with DWP MOU • Monitor remote access usage to capacity plan • Recorded attempts from unauthorised sources to breach council cyber defences • Recorded cyber related incidents in the Cyber incident log • Quantity of breaches/incidents reported to the Information Commissioners Office • Fines levied for breaches Risk Factors • Potential for attacks out of normal working hours /days • Inappropriate Cyber defences at the perimeter of the council network and NHS interconnect network • Inappropriate delivery of security patches to desktop, network switches and server estates • Compliance with security standards such as PSN, PCI, Public Sector Action Plan on Cyber resilience for Scotland • Continually changing threat landscape • Maintaining relevant skill sets among employee group / cost of securing expert resources • Increased targeted attacks and risks due to Remote working. •Remote access technology may not remain fit for purpose in a Smart working environment Internal Controls Robust backup strategy in place on premise and cloud backup for 365 with immutable capability. • Service Continuity Plans • ICT Disaster Recovery Plan • Continually review and update internal policies on patching and system hardening to ensure we keep abreast of emerging threats and trends • Annual PSN compliance audit including a comprehensive IT Health Check • Governance structure in place, ICT Steering Board consisting of senior management and relevant stakeholders meeting bi-monthly or as required in response to incidents/events • Programme of Internal and External ICT audits • Information Security/Data Protection forum. Project specific forums • Multiple layers of Cyber defences • Network Segregation • Rolling programme of security awareness sessions • Interagency and cross Council working groups and sharing. • National Digital Office / Scottish Government Public Sector Security programme and guidance • Continually review technologies in line with new working practices to ensure security and assurance is integral. • Monthly device and server patching regime. Latest Note January 26 This risk will always be high as the threat and likelihood of a Cyber Attack remains. The UK public sector is Page 71
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still experiencing elevated levels of targeted Cyber-attacks including recent attacks on Scottish councils. As this risk continues to be high the emphasis remains on proactive measures to protect the confidentiality, integrity and availability of our data, critical infrastructure, and overall business operations. Key risks and continual threats include: • Geopolitical threat increasing due to current world tensions. Russia is recognised by national security operations as the world’s largest cyber threat actor. • Demand for emerging technologies such as Artificial Intelligence solutions present new challenges for the council to implement and secure. • Risk to Backup technology and corruption of council data. • Ransomware attacks – surge in recent years, potential for significant financial loss and operational disruption. • Advanced Persistent Threats (APT’s) – sophisticated stealthy attacks conducted by well-resourced groups, targets include critical infrastructure, government bodies and large corporations. • User awareness – Phishing attempts on the rise with more sophisticated techniques being deployed including voice and text phishing. Targeted threats tailored to specific areas of the Council are being observed. Social Engineering and ‘old school’ cyber-attacks now present a higher risk. • Third Party Risks – The Council often relies on third party vendors and suppliers, increasing the risk of cyber-attacks through the supply chain. Mitigations: • Implementation of a new Cyber Incident Logging and Response system (MDR) offering enhanced protection. • Continual improvement of our vulnerability/patch management systems and processes. • Continual promotion of Cyber awareness through simulated phishing campaigns supported by our online security training and awareness platform. • Social Engineering guidance issued to all employees with new ‘Be Cyber Smart’ campaign. • Engagement with ICT Security Partners to highlight and advise on specific areas of risk. • Continual assessment and improvement of our Cyber Security posture. • Robust Business Continuity and Disaster Recovery plans with a new ICT backup policy in place. Progress continues to take place to improve our security posture in line with the national Public Sector Action plan (PSAP) and Public Sector Network (PSN) compliance. Vigilance of the National Cyber Security Centre (NCSC) Cyber Security and Scottish Government (SC3) guidance continues to remain in place. Risk Opportunity • Increase Cyber resilience and awareness for employees, members and citizens, this can be done through existing training and awareness platform • Contribute to Scottish Government Public Sector Action Plan on Cyber resilience for Scotland and potential to become involved in a national/shared security operations centre • Upskill employees to address current and emerging threats • Increased employee awareness across Council and partners HSCP, VJB and WDL. Linked Actions Code & Title Progress Status Assigned To P&T/25-26/ICT/01 Further secure the next phase of the Council’s technology infrastructure Andrew Cameron; James Gallacher; Patricia Kerr P&T/25-26/ICT/04 Complete review of ICT devices due to be replaced James Gallacher; Patricia Kerr; Dorothy Nicolson P&T/25-26/ICT/05 Review and explore next generation technologies Andrew Cameron; James Gallacher; Patricia Kerr; Dorothy Nicolson SR 09 Challenges in delivering effective services in relation to Roads & Neighbourhoods The risk that the Council’s fails to deliver on the three service areas within Roads & Neighbourhood: Roads & Transportation, Waste & Greenspace and Fleet & Working 4 You. These areas provide services across a range of areas including managing and maintaining roads, footpaths and associated infrastructure, managing flood risk, winter gritting, grounds maintenance, street cleaning, burial and cremation, outdoor facilities, waste and recycling, vehicle fleet management and providing working 4 you services such as employability, child poverty plan, access to benefits etc. Failing to ensure these services are not fully fit for purpose could result in adverse Page 72
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consequences in relation to delivering efficient and effective services. Current Risk Matrix Last Review Date Current Rating Target Risk Matrix Target Date Target Rating Assigned To 05-Jan- 2026 4 31-Mar-2027 2 Gail Macfarlane Potential Effect - Service cannot be properly delivered to the satisfaction of service users - Service users seek alternative service provision -Increase in reactive maintenance costs/ demand/ volume - Failure of assets and non delivery of services ie crematorium, fleet vehicles, street lighting -Council assets in poor conditions -Council assets fail to meet relevant standards - Council projects are not delivered on time or on budget -Failure to comply with Transport (Scotland) Act 2019 -Failure to comply with Waste (Scotland) Regulations 2012 - Assets not fit for future and investment not sufficient to fulfil capital investment needs. - Failure to comply with Good Operator License requirements. - Increased reliance on hire vehicles should fleet investment not be adequate. Measures of Impact - Condition surveys - Defect inspection and management - Suitability surveys - Road Condition SPI - Tree Condition surveys -Customer perceptions of service delivery - Investment levels in Assets ie Road Network, Street Lighting Columns, Fleet Vehicles, Crematorium -Asset user satisfaction -Operating costs and savings -Local Government Benchmarking Framework (LGBF) -Association for Public Service Excellence (APSE) -Waste Managers Network Group - Child Poverty Annual Monitoring Report Risk Factors -Adequacy of funding available to improve assets ie parks, road network - Adequacy of funding to maintain asset base ie roads at a steady state - Adequacy of staff resources allocated to the area -Over one third of the road network is in need of repair and the current long term capital funding only sustains a steady state condition of the road network - Increased public liability claims due to poor condition of roads network - Increase public liability claims due to poor condition of footpaths and roads which are not part of our adopted network. - Risk of failure of street lighting columns due to significant number outwith 25 year life span - Adequacy of funding available to manage ash dieback -Poor customer engagement for recycling, deposit return scheme, refuse transfer station -Financial challenges - Budget Sensitivity Analysis (fuel costs, waste refuse disposal tonnage costs, bitumen availability and costs) Internal Controls -Strategic Asset Management Group - Corporate Asset Management Strategy - Capital project meetings are carried out monthly in addition to project specific meetings. - Capital plan - Roads and Lighting Asset Implementation Plan - Fleet Asset Implementation - Open Space Asset Implementation Plan - Sustainability Policy - Waste Strategy and Project Board - Net Zero Cooperation Agreement Project Board -User feedback – complaints data, Citizens’ Panel -Climate Change Strategy -Community Empowerment Strategy -Food Growing Strategy and Allotments -Equality Outcomes Page 73
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Latest Note No change to current scoring. Monitoring and action plans in place to manage risk. Risk Opportunity -Enhance reputation of Council -Ensure services are fit for the future and are compliant with legislation changes -Assets and service delivery (e.g. roads upgrade programme, vehicle replacement programme, greenspace upgrade projects) - Secure external funding for development of projects inc sustainable travel, net zero and public realm improvements - The continued implementation of the net zero cooperation agreement will maximise the opportunity to reduce costs and carbon use. Linked Actions Code & Title Progress Status Assigned To R&N/25-26/GS/04 Develop a new local biodiversity action plan Ian Bain R&N/25-26/R&T/06 Progress phased delivery of public and fleet electric charging points – next phase Liam Greene R&N/25-26/GS/05 Develop ash die back action plan – next phase Ian Bain R&N/25-26/R&T/10 Develop new Roads and Transport Winter Plan for consideration at May Committee Liam Greene SR 10 Failure to maintain Housing Stock The risk that Council’s Housing Stock are not fully fit for purpose with consequent adverse impact on our ability to deliver efficient and effective housing for Council tenants. Current Risk Matrix Last Review Date Current Rating Target Risk Matrix Target Date Target Rating Assigned To 06-Jan- 2026 4 31-Mar-2027 4 Alan Young Potential Effect - Housing stock is not utilised in the most effective and efficient manner - Service cannot be properly delivered to the satisfaction of service users -Increase in reactive maintenance costs/ demand/ volume -Housing stock in poor condition -Housing stock fail to meet relevant standards - Non-compliance with Scottish Housing Quality Standard Measures of Impact - Condition surveys - Suitability surveys - Customer perceptions of service delivery - Investment levels in upkeep and improvement of housing stock -User satisfaction -Operating costs and savings - Local Government Benchmarking Framework (LGBF) Risk Factors - Adequacy of funding available to improve housing stock - Adequacy of staff resources allocated to the management of housing stock - Housing stock deemed to be unfit for existing purpose -Increasing issues relating to supply of labour and materials, due to increased energy, transport and raw material costs, impacted on supply chains, and third parties and our ability to carry out works within budget and on time. Internal Controls - Housing Capital Investment Programme (refreshed and delivered annually) - Housing Capital Improvements - WDC Local Housing Strategy 2021-25 - The Housing Capital Investment Team - The Planned Maintenance Section - Housing Asset Management Strategy - Detailed asset database that shows relevant information on a property by property basis in relation to HRA properties. - More Homes Better Home Project Board. - Telephone Survey feedback - Fit for future reviews -Other benchmarking/ feedback - Climate Change Strategy Latest Note No change to risk score, programme for investment and upgrades to council housing continues into 25-26 Page 74
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and a further five year programme to 26-30. Risk Opportunity -Enhance reputation of Council by being able to improve Council housing stock -Estate, assets and service delivery (housing investment programme ) -Improved satisfaction from tenants - The effect of these energy efficiencies has demonstrated that significant savings and environmental benefit can be achieved through the utilisation of developing technology. -Improvement of SHQS & EESSH compliance performance and points, and reduced SHQS abeyance numbers through the strategic planning and management of housing assets. - Increase in environmental improvements including bin stores - Increase in internal (e.g kitchens, bathrooms, showers, special needs adaptations, central heating, smoke detectors, windows and doors) and external updates (e.g new roof coverings, external insulated render and tenement structural refurbishments) - Increase in number of New Build Homes as part of the Strategic Housing Investment Programme (SHIP) -Achieve energy efficiency standard for social housing Linked Actions Code & Title Progress Status Assigned To HS/25-26/HAI/01 Ensure the Council’s Housing stock maintains compliance with the Scottish Housing Quality Standard and reduce the number of properties held in abeyance. Alan Young HS/25-26/HAI/02 Ensure the Council’s Housing stock progresses towards the achievement of the energy efficiency standard for social housing. Alan Young HS/26-27/HAI/01 Ensure the Council’s Housing stock maintains compliance with the Scottish Housing Quality Standard and reduce the number of properties held in abeyance. Alan Young HS/26-27/HAI/02 Ensure the Council’s Housing stock progresses towards the achievement of the energy efficiency standard for social housing. Alan Young SR 11 Inability to reduce carbon footprint in line with targets The risk that the Council will be unable to achieve net zero emissions by 2045, both in relation to mitigating carbon emissions and adapting to the impacts of climate change. Net zero refers to achieving an overall balance between emissions produced and emissions taken out of the atmosphere. This target has been developed in a way that mirrors the emission reduction trajectory set by the Scottish Government in light of the Climate Emergency. Current Risk Matrix Last Review Date Current Rating Target Risk Matrix Target Date Target Rating Assigned To 14-Jan- 2026 9 31-Mar-2027 2 Alan Douglas; Amanda Kean; Gail Macfarlane Potential Effect Failure to meet mandatory national and international policy drivers Failure to meet duties placed on Council by The Climate Change (Scotland) Act 2009 Failure to meet duties placed on Council by The Climate Change (Emissions Reduction Targets) (Scotland) Act 2019 Failure to meet duties placed on the Council by The Heat Networks (Scotland) Act 2021 and Local Heat and Energy Efficiency Strategies (Scotland) Order 2022. Failure to meet the provisions set out in Waste (Scotland) Regulations 2012 which help Scotland move toward the objectives and targets set out in the Scotland’s Zero Waste Plan to help transition toward a circular economy. Reputational damage. Financial burden of responding to adverse events such as extreme weather (including, but not limited to, flooding, heat waves, wind driven storm events, etc.) resulting in action. Impacts to Council operations and supply chains as a result of adverse climate/extreme weather events. This also impacts residents, local businesses and wider infrastructure across West Dunbartonshire. Financial burden on WDC from increasing energy prices in light of current energy and economic crises’. Energy Efficiency works on our own estate must increase to counteract these impacts. Measures of Impact Improving organisational resilience against the impacts of climate change. Improving local biodiversity through planting of native trees and bulbs in WDC WDC Waste Services Citizens Panel Survey regarding attitudes towards recycling improving The extension of the Queens Quay District Heating Network to NHS Golden Jubilee Hospital, Social Housing, NHS Health Centre, Council buildings and further connections as per scope. Inspiring change through including climate change learning in staff induction, training, team meetings, etc. Uptake in e-learning modules on climate change. Uptake in staff carrying out Sustainable Procurement assessments for tenders. Page 75
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Ensuring climate change and sustainability metrics are included in tenders for suppliers/contractors/etc. (such as carbon reduction measures) so they are being measured for accountability for the impacts they have on the environment Management of service areas setting climate change targets for their operations and staff. The uptake of Green Champion roles, which help normalise Climate Change and Sustainability, practices across the Council. Uptake in sustainable travel such as walking cycling and public transport Risk Factors Funding availability – delivery of actions to mitigate will require resources, capital works and investment by the Council- e.g enhanced energy measures, and heating and renewables projects in both domestic and non-domestic building assets Budget stress – notably due to energy and economic crisis, meaning it’s more difficult for Council to set aside budget to deliver on Climate Change and Net Zero projects and actions. Funding approach – a combination of internal and external funding sources will be need to delivery climate action at scale. Short term funding mechanisms such as annual payback of Council expenditure presents difficulties for delivering long-term projects. Climate Change investments also need to take account of whole-life costs including reduced maintenance costs and avoided Adaptation costs. Internal capacity – limited staff time and availability, largely due to reduced Council budgets, further impacted by Covid19. Communication – both internally (to avoid ‘silo’ working) and externally (engaging with the public and keeping abreast of local/national/international changes to policy). Economics – some technologies, materials and skills are still very expensive so innovation must progress to enhance the viability of climate actions within the context of the Council’s budget constraints. Strategy and planning – all existing and future Council plans should place responding to the climate emergency at their core and ensure integration with other Council services. Legislation & Regulatory – the ability to implement some climate actions is constrained at the local level by minimum standards and other restrictions set through legislation and national policy, for example in relation to building regulations, planning and procurement. Public attitudes and behaviours - Changing behaviour of residents, businesses and stakeholders positively and proactively, especially where there are cost implications to the delivery of climate actions. Internal Controls . Climate Change Strategy 2021-2026 . Action Plan 2021-2026 . Climate Change Action Group (CCAG) . Pentana Risk Management System – devolved responsibilities of climate change actions/milestones/KPI’s to service areas. . Scottish Government – Mandatory annual Climate Change Duties Reporting . Queens Quay District Heating Network . Strategic Environment Assessment (SEA) . Air quality monitoring . Converting some Council pool fleet to Electric Vehicles (EVs). . Climate Ready Clyde (CRC) – a cross-sector initiative funded by fifteen member organisations and supported by the SG. Delivery of a Locale Heat & Energy Efficiency Strategy (LHEES) and delivery plan by December 2023 – which sets out the Council’s area-based approach to reducing emissions of heating and energy efficiency improvements to ALL assets across WD. This includes private housing, businesses, etc. which are not owned/operated by WDC. . Waste infrastructure and greatly improving approach to how Council and residents reduce, reuse and recycle waste. Notably, taking a Circular Economy approach to waste services and implementing appropriate infrastructure and contracts to do so. Latest Note The Council's emissions for 2024/25 were reported in November 2025 showing significant progress; 33.8% reduction on the previous year, 44.7% reduction on 2012/13 baseline and 5.7% ahead of projected target. These are positive steps however the main reduction is from the Council's scope 3 waste emissions, which is a result of shifting a significant amount of waste from landfill to incineration through the Net Zero Cooperation Agreement with Glasgow City Council. Both scope 1 and 2 emissions increased slightly for 2024/25 period. To reach a 61% reduction by 30/31 we need to reduce a further 16.3% in just over five years and investment in required to reduce gas, electricity and diesel consumption. The long-term Climate Change Coordinator vacancy has been filled internally; this currently leaves another vacancy within the energy team that will be filled as soon as possible. Participation from service areas has increased at Climate Change Action Plan meetings and emission reductions actions and projects are forthcoming. The Council also has the opportunity to utilise ClimateView and track trajectory to Net Zero, allowing actions and projects to be prioritised and a more collective, strategic approach to be implemented. The Strategic Risk will be reviewed at the next Climate Change Action Plan meeting in March 2026 for relevance and an amended risk / set of risks will be reported to future meetings. Risk Opportunity Our local environment is protected, enhanced and valued rOur residents feels pride in their local neighbourhood The percentage of household waste sent for reuse, recycling and composting has increased resulting in reduction in the percentage that was being landfilled. The percentage of council land which promotes diversity of habitat and species has increased Page 76
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Our resources are used in an environmentally sustainable way Increase in the percentage of businesses taking action to reduce their carbon impact Reduction in CO2 emissions under the Council’s influence Reduction in West Dunbartonshire Area-Wide emissions as per requirements of the climate change (Scotland) act Residents actively involved in tackling climate change and protecting the environment The economy and infrastructure become more low carbon and environmentally-friendly Our neighbourhoods are sustainable and attractive Increased investment in our housing stock including improving energy efficiency Housing developments are meeting the needs of our changing population The quality of neighbourhoods has improved Our roads and transport network are maintained and they promote safe travel routes Linked Actions Code & Title Progress Status Assigned To R&R/25-26/025 Develop the Local Heat and Energy Efficiency Strategy Delivery Plan Amanda Kean R&R/25-26/024 Co-ordinate, monitor and report the progress of the Council’s Climate Change Action Plan for 2025/26 Amanda Kean Risk Status Alert High Risk Warning OK Unknown Page 77
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