Item 09 - Financial Regulations Update
West Dunbartonshire Council · 26 August 2026
Back to West Dunbartonshire Council — 26 August 2026 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer - Resources Council - 26 August 2026 Subject: Financial Regulations Update 1. Purpose 1.1 The purpose of this report is to seek Members’ approval of West Dunbartonshire Council’s (the Council) revised Financial Regulations. 2. Recommendations 2.1 It is recommended the Council approves the revised Financial Regulations, as attached to this report at Appendix 1. 3. Background 3.1 The Council is required in terms of section 95 of The Local Government (Scotland) Act 1973, to make arrangements for the proper administration of its financial affairs - the Financial Regulations form part of these governance arrangements. 3.2 The Council’s Financial Regulations were last updated in August 2023. 3.3 The proposed revisions are mainly to ensure the financial regulations remain aligned to other Council governance documents and current practice. 4. MAIN ISSUES 4.1 The Financial Regulations have been fully reviewed and updated. The majority of the updates are relatively minor in nature and relate to job title changes, grammatical corrections and minor typos etc. This cover report is not intended to highlight these minor changes which do not materially change the regulations, and the governance set out in them. 4.2 There are however more significant changes which it is important to highlight. These are highlighted in Table 1. ITEM 9
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Table 1- Significant Changes to the Financial Regulations Regs Ref Previous Version Revised Version Rationale A8 Not applicable – this is a new provision. A new section has been added setting out delegated authority to respond to emergency situations. Included to provide clarity on the authority and process to be followed where urgent decisions are required in an emergency. B2 Prepare a revised Long- term Finance Strategy for the Council each financial year as part of the estimates process Prepare a revised Long-term Finance Strategy for the Council to be reviewed at least once every three years, with this supplemented by updated budget forecasts being presented to Council at least three times a year Updated to provide flexibility in the timing of updates to the Long-term Finance Strategy, reflecting the inclusion of more regular financial updates within the annual reporting cycle. B5 Thereafter the Council shall review the capital programme and approve a revised programme, as appropriate. The Council will review and approve the capital programme, as required. Any amendments to the Capital Programme during the financial year will be reported to Council through the Capital Budgetary Control Reports with Council approval required for any increase in capital expenditure. Updated to reflect the revised capital approval and reporting arrangements now in place. C7(ii) Each Chief Officer shall submit to the relevant Service Committee on a regular basis, a statement comparing expenditure and income with their service area budget. Each Chief Officer will provide the required information to the Chief Officer Resources to inform the regular monitoring reports referenced at C7 (i). Updated to more accurately reflect reporting arrangements. M1 Council will set the budget and determine the majority of the grants to be paid Corporate Services Committee will set the budget and determine the majority of the grants to be paid Updated to reflect the new process introduced in
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November 2025 where grants are awarded on a 3 year basis. 5. PEOPLE IMPLICATIONS 5.1 None directly from this report 6. FINANCIAL AND PROCUREMENT IMPLICATIONS 6.1 There are no direct financial or procurement implications arising from this report however implementing the proposed revisions in this report will provide greater clarity on roles, responsibilities and procedures relating to procurement. 7. RISK ANALYSIS 7.1 The revisions will introduce greater clarity of procurement which will minimise the risk of breach of procurement regulations and the risk that best value is not being achieved. 8. EQUALITIES IMPACT ASSESSMENT (EIA) 8.1 There are no equalities impacts in relation to this report. 9. CONSULTATION 9.1 The views of relevant Chief Officers have been requested on this report and feedback incorporated herein. 10. STRATEGIC ASSESSMENT 10.1 The proposed revisions to the Financial Regulations will ensure that the Council operates best practice procurement policies and procedures which will enable the Council to lever its spend to optimise contribution to the Council’s strategic priorities. …………………………………. Laurence Slavin Chief Officer – Resources Date: 26 August 2026 Person(s) to Contact: Carol Alderson, Finance Manager Email: carol.alderson@west-dunbarton.gov.uk Appendix: Appendix 1 Revised Finance Regulations Background Papers
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Previous reviews of Financial Regulations considered by Council in August 2023, August 2019, October 2017, December 2016, October 2013, November 2011, June 2011 and June 2006.