Statement of Governance and Internal Control
Argyll and Bute Council · 13 June 2024
Back to Audit and Scrutiny Committee — 13 June 2024 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
ARGYLL & BUTE COUNCIL LEGAL AND REGULATORY SUPPORT FINANCIAL SERVICES Audit and Scrutiny Committee 13 June 2024 STATEMENT OF GOVERNANCE AND INTERNAL CONTROL 1. EXECUTIVE SUMMARY 1.1. This report advises that the statement of governance and internal control for 2022/23 has been reviewed and updated which allows the Council to include a statement of governance and internal control in the Annual Accounts for 2023/24. 2. RECOMMENDATIONS 2.1 The Committee consider and approve the draft statement of governance and internal control for 2023/24.
Page 2
ARGYLL & BUTE COUNCIL LEGAL AND REGULATORY SUPPORT FINANCIAL SERVICES Audit and Scrutiny Committee 13 June 2024 STATEMENT OF GOVERNANCE AND INTERNAL CONTROL 1. HEADLINES 1.1 This report advises that the statement of governance and internal control for 2022/23 has been reviewed and updated which allows the Council to include a statement of governance and internal control in the Annual Accounts for 2023/24. 2. RECOMMENDATIONS 2.1 The Committee consider and approve the draft statement of governance and internal control for 2023/24 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 3.4 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 2023/24. The draft document which is attached at Appendix 1 provides details of the position for 2023/24 and includes an update on the ‘areas for further development’ identified in the 2022/23 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 2023/24 and identifies areas within the Council where work to improve its governance arrangements will be being undertaken in 2024/25. 3.5 The seven principles contained in the local code are: 1. Behaving with integrity, demonstrating strong commitment to ethical values, and respecting the rule of law. 2. Ensuring openness and comprehensive stakeholder engagement.
Page 3
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 3.6 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 5.6 Fairer Scotland Duty – None 5.5.1 Equalities – Protected Characteristics 5.5.2 Socio Economic Duty 5.5.3 Islands Climate Change – None 5.7 Risk – None 5.8 5.9 Customer Service – None The Rights of the Child (UNCRC) – None Douglas Hendry Executive Director with responsibility for Legal and Regulatory Support
Page 4
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 23/24