Statement of Governance and Internal Control
Argyll and Bute Council · 12 June 2025
Back to Audit and Scrutiny Committee — 12 June 2025 and its agenda
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ARGYLL & BUTE COUNCIL LEGAL AND REGULATORY SUPPORT FINANCIAL SERVICES AUDIT AND SCRUTINY COMMITTEE 12 June 2025 STATEMENT OF GOVERNANCE AND INTERNAL CONTROL 1. INTRODUCTION 1.1 This report advises that the statement of governance and internal control for 2023/24 has been reviewed and updated which allows the Council to include a statement of governance and internal control in the Annual Accounts for 2024/25. 2. RECOMMENDATIONS 2.1 2.2 2.3 The Committee note the updates in the Action Plan for 2024/25. The Committee consider and approve the content of the areas for further development for 2025/26. The Committee consider and approve the draft statement of governance and internal control for 2024/25. 3. DETAIL 3.1 CIPFA and SOLACE published a revised Framework for ‘Delivering Good Governance in Local Government’ in 2016. The Framework was defines seven core principles that should underpin the governance of local authorities and provides a structure to assist authorities with assessing their own approach to governance. 3.2 3.3 The Council is required to prepare a statement of governance and internal control confirming the Council’s position in regard to the seven core principles for 2024/25. The draft document which is attached at Appendix 1 provides details of the position for 2024/25 and includes an update on the ‘areas for further development’ identified in the 2025/26 document. It has been approved by ELT. Once approved the statement of governance and internal control is included in the Council’s Annual Accounts for 2024/25 and identifies areas within the Council where work to improve its governance arrangements will be being undertaken in 2025/26. 3.4 The seven principles contained in the local code are:
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1. Behaving with integrity, demonstrating strong commitment to ethical values, and respecting the rule of law. 2. Ensuring openness and comprehensive stakeholder engagement. 3. Defining outcomes in terms of sustainable economic, social and environmental benefits. 4. Determining the interventions necessary to optimise the achievement of the intended outcomes. 5. Developing the entity’s capacity, including the capability of its leadership and the individuals within it. 6. Managing risks and performance through robust internal control and strong public financial management 7. Implementing good practices in transparency, reporting, and audit to deliver effective accountability 3.5 The review of the effectiveness of the system of governance and internal control is informed by the: • work of council officers • work of External and Internal Audit • Statements of Governance or Internal Control provided by external bodies • external review and inspection reports • recommendations from the Audit and Scrutiny Committee 4. CONCLUSION 4.1 This review gives assurance about the robustness of the Council’s governance arrangements. 5. IMPLICATIONS 5.1 Policy: none 5.2 Financial: none 5.3 Legal: none 5.4 HR: none 5.5 Customer Service: none 5.6 Risk: none 5.7 Climate Change: none 5.8 Fairer Scotland Duty: none 5.9 Equalities: none 5.10 Consumer Duty: none 5.11 Island Communities: none 5.12 Children’s Rights and Wellbeing: none
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Douglas Hendry Executive Director with responsibility for Legal and Regulatory Support Kirsty Flanagan Executive Director with responsibility for Internal Audit For further information please contact: Iain Jackson, Governance, Risk and Safety Manager - 01546 604188 Paul MacAskill, Chief Internal Auditor - 01546 604108 Appendices Appendix 1 - Draft Statement of Governance and Internal Control 24/25