2025_26_InternalAudit_MusicService_Report.FINAL
Argyll and Bute Council · 4 September 2025
Back to Audit and Scrutiny Committee — 4 September 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Classification: OFFICIAL Argyll and Bute Council Internal Audit Report August 2025/6 FINAL High Medium Low VFM Number of Findings 0 0 0 0 Music Services Audit Opinion: High
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2 Argyll and Bute Council – Internal Audit Report – Music Services, August 2025 Classification: OFFICIAL Contents 1. Executive Summary ........................................................................................................................ 3 Introduction ............................................................................................................................................ 3 Background ............................................................................................................................................. 3 Scope ....................................................................................................................................................... 4 Key Dates ................................................................................................................................................ 4 Risks ........................................................................................................................................................ 4 Audit Opinion ......................................................................................................................................... 4 Recommendations ................................................................................................................................. 5 2. Objectives and Summary Assessment ........................................................................................... 5 3. Detailed Findings ............................................................................................................................ 6 Appendix 1 – Audit Opinion ................................................................................................................. 11 Contact Details Internal Auditor: Annemarie McLean Telephone: 01700 501354 e-mail: annemarie.mclean@argyll-bute.gov.uk www.argyll-bute.gov.uk
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3 Argyll and Bute Council – Internal Audit Report – Music Services, August 2025 Classification: OFFICIAL 1. Executive Summary Introduction 1. As part of the 2025/26 internal audit plan, approved by the Audit & Scrutiny Committee in March 2025, we have undertaken an audit of Argyll and Bute Council’s (the Council) system of internal control and governance in relation to Music Services. 2. The audit was conducted in accordance with the Global Internal Audit Standards (GIAS) with our conclusions based on discussions with council officers and the information available at the time the fieldwork was performed. The findings outlined in this report are only those which have come to our attention during the course of our normal audit work and are not necessarily all the issues which may exist. Appendix 1 to this report includes agreed actions to strengthen internal control however it is the responsibility of management to determine the extent of the internal control system appropriate to the Council. 3. The contents of this report have been agreed with the appropriate council officers to confirm factual accuracy, and appreciation is due for the cooperation and assistance received from all officers over the course of the audit. Background 1. Through music, Curriculum for Excellence recognises the value of singing and learning to play an instrument, providing children and young people with opportunities to be creative and imaginative, to experience inspiration and enjoyment, and to develop skills for learning, life and work. 2. There are many wider benefits of music education and musical experiences. These include promoting healthy lives and cognitive benefits such as increasing attainment, improving levels of literacy and numeracy and the emotional, social and physical wellbeing of our young people. 3. Instrumental Music Instructors develop the vocal and instrumental skills of children and young people, encouraging them to have a lifelong appreciation of music and its place in contributing effectively to Scotland’s culture. Music services also support bands, orchestras, choirs, and other extracurricular musical activities within schools. 4. In Scotland, instrumental music tuition in schools is a core part of the curriculum, with the Scottish Government committed to providing free tuition for all pupils. Local authorities manage the delivery of these services, including providing instruments and lessons, often with support from the Youth Music Initiative (YMI). 5. Creative Scotland administers the Youth Music Initiative (YMI) – a music education programme, funded by the Scottish Government, which aims to create access to high quality music making opportunities for young people and support the development of the youth music sector. 6. The Argyllshire Gathering Trust, via the Argyll and Bute Schools Piping Tuition Scheme (the Scheme), is the primary sponsor of Schools Piping Tuition in Argyll and Bute in collaboration with the Council and the Scottish Government. The provides funding to the Council to support the teaching of the bagpipes in Argyll primary schools.
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4 Argyll and Bute Council – Internal Audit Report – Music Services, August 2025 Classification: OFFICIAL 7. The Scheme, in recent academic years, has supported piping tuition to the value of £50,000 in primary and secondary schools in Oban, Mid Argyll, Islay, Mull, Kintyre, Cowal, Helensburgh and Lower Argyll. Tuition is currently provided by 6 tutors, including two world class Argyll pipers. Scope 8. The scope of the audit was to assess the arrangements for the efficient delivery of music services and that funding requirements have been met in relation to this provision, as outlined in the Terms of Reference agreed with the Head of Education, Performance and Improvement on 03 July 2025. Key Dates 9. The Terms of Reference provided provisional timescales for the review to take place, the actual dates are noted below. Exhibit 1 – Key Dates Stage Actual Date Terms of Reference agreed 03 July 2025 Fieldwork Commencement 04 July 2025 Draft Report issued 01 August 2025 Management Comments received 20 August 2025 Final Report issued 20 August 2025 Audit and Scrutiny Committee 04 September 2025 Risks 10. The risks considered throughout the audit were: • Audit Risk 1: Lack of standard policies and procedures may lead to inefficient and unequitable music service delivery. • Audit Risk 2: Inability to demonstrate that requirements of funding have been met may impact future ability to secure funding. Audit Opinion 11. We provide an overall audit opinion for all the audits we conduct. This is based on our judgement on the level of assurance which we can take over the established internal controls, governance and management of risk as evidenced by our audit work. Full details of the five possible categories of audit opinion is provided in Appendix 1 to this report. 12. Our overall audit opinion for this audit is that we can take a high level of assurance. This means that internal control, governance and the management of risk are at a high standard. Only marginal elements of residual risk have been identified with these either being accepted or dealt with. A sound system of control designed to achieve the system objectives is in place and being applied consistently.
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5 Argyll and Bute Council – Internal Audit Report – Music Services, August 2025 Classification: OFFICIAL Recommendations 13. There are no recommendations. 2. Objectives and Summary Assessment 14. Exhibit 1 sets out the control objectives identified during the planning phase of the audit and our assessment against each objective. Exhibit 1 – Summary Assessment of Control Objectives Control Objective Link to Risk Assessment Summary Conclusion 1 The Council has common policies/procedures for the delivery of music services in schools. Audit Risk 1 High • The Instrumental Music Service in Argyll and Bute: Employee Induction / IMS Operational Guidance is the overarching, document for the delivery of music services in schools and includes details of standard forms to be used. • The Procedural Timeline supports the Operational Guidance document by providing details of keys tasks, activities and the due by dates, throughout the academic year. • These documents and standard forms are available to all music instructors on the google drive. 2 There is equitable provision/ access to music services across all Council areas. Audit Risk 1 High • There are plans in place to provide equitable access to music services and piping tuition across all Council areas, these are reviewed and adjusted annually. • Instructor capacity and rurality can create gaps in provision which are closely monitored by the Education Officer, who plans and priorities Youth Music Initiative projects to cover these gaps, rotating the areas/ schools and age groups, to provide as equitable provision as possible. 3 Funding requirements are met and reported upon. Audit Risk 2 High • Music services across the Council areas receive funding from the Scottish Government, the Youth Music Initiative funding via Creative Scotland and a donation from The Argyllshire Gathering Trust (AGT). • Checks of financial records, publicity and copies of the
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6 Argyll and Bute Council – Internal Audit Report – Music Services, August 2025 Classification: OFFICIAL required reports have been reviewed and confirm that all funding requirements are being met and reported upon. 15. Further details of our conclusions against each control objective can be found in Section 3 of this report. 3. Detailed Findings The Council has common policies/procedures for the delivery of music services in schools. 16. Within the Council, the Instrumental Music Service (IMS) in Argyll and Bute: Employee Induction / IMS Operational Guidance (Operational Guidance document) is the overarching document for the delivery of music services in schools and takes cognisance of national guidance from the Scottish Government, Education Scotland and the Scottish Qualifications Authority. 17. The Operational Guidance document was created in consultation with Instrumental Music Instructors (IMIs), by reviewing and collating previous guidance and procedure notes and provides clear guidance for all instructors, both new and experienced, and includes details of: • General employment terms and conditions including, working hours, pupil contact, activities and mandatory training etc. • Scottish Education and SQA exams. • Reporting to parents and carers, The Argyllshire Gathering Trust and quality assurance procedures • Links to key documents, standard forms and templates to be used. 18. To aid staff planning, the Procedural Timeline is emailed to all instructors at the start of each academic year. This supports the Operational Guidance document by providing details of keys tasks, activities and the due by dates, throughout the academic year, and contact details for support and submission. 19. Provision of instruments to pupils is monitored via loan agreements but due to the abolition of tuition fees the term is open ended, with instruments to be returned when pupils no longer engage with music services. Instructors keep a record of instruments issued and there is a standing task on the Procedural Timeline for Instructors at the beginning of each academic session and thereafter at the end of each term, to request new/replacement instruments. 20. The Operational Guidance document, Procedural Timeline and standard forms, are stored on the IMS google drive, which is accessible to all instructors. These documents will be reviewed annually in May at the team instructor meetings. Staff engagement with shaping and reviewing the Operational Guidance aids collective ownership and ensures it will reflect current working practices and that staff are kept informed of any changes. 21. At a national level, the draft “How Good is Our Instrumental Music Service” document is being developed as a self-evaluation tool, incorporating peer observations, to support self- development for IMIs. This has been discussed at IMI team meetings and there are plans to trial this in the next academic session 2025/26.
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7 Argyll and Bute Council – Internal Audit Report – Music Services, August 2025 Classification: OFFICIAL There is equitable provision/ access to music services across all Council areas. 22. There are plans in place to provide equitable access to music services and piping tuition across both primary and secondary schools in all Council areas, these are reviewed and adjusted annually. The Education Officer (EO) – Curriculum (2-18) with Gaelic, Music and Culture, maintains a list of the IMS distribution across all Council areas. This details the instructors in each area, the hours they are contracted for, the schools’ they cover and the classification of the instruments that they teach e.g. brass or strings etc. 23. Like many Council services, provision and planning of music services is constrained by instructor availability in the locality and their capacity to cover the geographical areas, while maximising the time spent in the school’s providing instruction to pupils. Most instructors have a set secondary school location and travel within those clusters. This can create gaps, which are closely monitored by the EO who plans and prioritises Youth Music Initiative projects to cover these gaps, rotating the areas/ schools and age groups, to provide as equitable provision as possible. 24. As the provision of music services is part of the curriculum for excellence monitoring and reporting takes a variety of forms, for example, IMIs are required to monitor and record: • Pupil attendance. • Pupil progress and reporting to parents. • Class registers. • Instrumental Music Services IMS survey data (which feeds into the national statistics) • 12 Hours data required by Creative Scotland • Piping reports provided to Argyllshire Gathering Trust as a condition of their donation. Funding requirements are met and reported upon. 25. Music services across the Council areas receive funding from the Scottish Government, the Youth Music Initiative funding via Creative Scotland and a donation from The Argyllshire Gathering Trust (AGT) via the Argyll and Bute Schools Piping Tuition Scheme. Checks of financial records, publicity and copies of the required reports have been reviewed and confirm that All funding requirements are being met and reported upon. 26. Financial monitoring follows the standard Council budget monitoring and year end processes for Education budgets and funds. There is no requirement to record spend per Council area, so this is not currently monitored, but could be readily ascertained as most costs are related to staffing, in addition to travel, and the costs of instruments/education equipment. 27. The Council are required by the Scottish Government to contribute to National Statistics and report on costs including total spend for the academic session and any cost implications for pupils. Using the IMS Survey template completed by instructors, data on Instrument Music Services is collated and submitted to the Improvement Service who collate this and publish the National IMS Survey results. The aim of the survey is to highlight the current state of instrumental music services (IMS) in Scotland and to identify and share best practice.
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8 Argyll and Bute Council – Internal Audit Report – Music Services, August 2025 Classification: OFFICIAL 28. The completion of the IMS survey is a key task detailed in the Procedural Timeline document. A copy of the “Results from the IMS Survey 2024” was provided and confirms the Council’s submission, and compliance with reporting requirements. 29. Creative Scotland administers the Scottish Government’s Youth Music Initiative (YMI SG) programme. The purpose of the YMI fund is to meet the Scottish Government commitment that: “every school pupil in Scotland should be offered a year of free music tuition by the time they leave primary school”, this is referred to as the 12 hours project and includes young people with additional support needs, disabilities and those in non-mainstream settings. 30. Local authorities apply to the YMI Formula funds providing details of the planned programme of activities / projects, and the costs associated with these, that they aim deliver within the School Based Music Making strand. Criteria for funding is set out in the YMI Formula Guidance for that year, and all applications must state how the programme will deliver and track the 12 hours project to meet the YMI SG commitment. 31. Successful applications are issued with an Award of Funding from the Youth Music Initiative Programme – Formula Funding letter by Creative Scotland. This sets out the conditions of funding and the funding instalments. In addition to the YMI SG commitment 12 hours project, other key conditions include: • Maintenance of financial records for the projects. • The use of set logos/wording in all publicity. • The submission of an end of project evaluation report, including a final report and evidence to support delivery of the agreed activities and projects. 32. Creative Scotland does not stipulate when the 12 Hours project should be delivered. Music Services, through discussion with the IMS team, agreed that the 12 hours project would support the recruitment phase at the start of each year. This provides pupils with free specialist tuition and examples of the types of instruments that are available and gives them the opportunity to gain the enthusiasm to commit to practicing. 33. YMI instructors and the schools in receipt of each project are asked to complete evaluations. IMS instructors delivering 12 Hours projects submit pupil data and a brief evaluation. This is collated by the EO who produces the End of Project evaluation which is submitted to Creative Scotland and used to inform the following years’ application. 34. Music services have a specific cost centre for YMI funding and financial records are retained as per Council Standing Orders. The end of project evaluation for 2023-24 has been provided along with copies of the 2024-25 application form, planned budget and award of funding letter. The fact that Creative Scotland have approved the 2024-25 application demonstrates that they are satisfied that the Council continues to meet their funding requirements.
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9 Argyll and Bute Council – Internal Audit Report – Music Services, August 2025 Classification: OFFICIAL 35. The annual donation from the Argyllshire Gathering Trust (AGT) to support the Argyll and Bute Schools Piping Tuition Scheme, is a long-standing arrangement. In return for the annual donation, the AGT requires: • Monies are spent on subsidising piping and chanter instruction. • Posters are displayed and flyers distributed in relevant schools i.e. those with piping instructors, to publicise their support. • Reports detailing the number of pupils, the type of instruction (pipes/chanter), details of involvement with pipe bands and those showing exceptional promise. 36. The Operational Guidance document provides instructors with guidance on the requirements of AGT. An examination of Music Services budgets confirms that the full donation from the Argyllshire Gathering Trust (AGT) is spent on subsidising piping and chanter instruction. Examples of submitted reports, flyers and adverts were provided and these meet AGT’s requirements.
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Classification: OFFICIAL In order to assist management in using our reports a system of grading audit findings has been adopted to allow the significance of findings to be ascertained. The definitions of each classification are as follows: Grading Definition High A major observation on high level controls and other important internal controls or a significant matter relating to the critical success of the objectives of the system. The weakness may therefore give rise to loss or error. Medium Observations on less significant internal controls and/or improvements to the efficiency and effectiveness of controls which will assist in meeting the objectives of the system. The weakness is not necessarily substantial however the risk of error would be significantly reduced if corrective action was taken. Low Minor recommendations to improve the efficiency and effectiveness of controls or an isolated issue subsequently corrected. The weakness does not appear to significantly affect the ability of the system to meet its objectives. VFM An observation which does not highlight an issue relating to internal controls but represents a possible opportunity for the council to achieve better value for money (VFM).
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11 Argyll and Bute Council – Internal Audit Report – Music Services, August 2025 Classification: OFFICIAL Appendix 1 – Audit Opinion Level of Assurance Definition High Internal control, governance and the management of risk are at a high standard. Only marginal elements of residual risk have been identified with these either being accepted or dealt with. A sound system of control designed to achieve the system objectives is in place and being applied consistently. Substantial Internal control, governance and the management of risk is sound. However, there are minor areas of weakness which put some system objectives at risk and specific elements of residual risk that are slightly above an acceptable level and need to be addressed within a reasonable timescale. Reasonable Internal control, governance and the management of risk are broadly reliable. However, whilst not displaying a general trend, there are areas of concern which have been identified where elements of residual risk or weakness may put some of the system objectives at risk. Limited Internal control, governance and the management of risk are displaying a general trend of unacceptable residual risk above an acceptable level and placing system objectives are at risk. Weakness must be addressed with a reasonable timescale with management allocating appropriate resources to the issues raised. No Assurance Internal control, governance and the management of risk is poor. Significant residual risk and/or significant non-compliance with basic controls exists leaving the system open to error, loss or abuse. Residual risk must be addressed immediately with management allocating appropriate resources to the issues.