Statement of Governance and Internal Control
Argyll and Bute Council · 20 June 2023
Back to Audit and Scrutiny Committee — 20 June 2023 and its agenda
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ARGYLL AND BUTE COUNCIL Audit and Scrutiny LEGAL AND REGULATORY SUPPORT FINANCIAL SERVICES 20 June 2023 STATEMENT OF GOVERNANCE AND INTERNAL CONTROL 1. EXECUTIVE SUMMARY 1.1. This report advises that the code of corporate governance action plan for 2022/23 has been reviewed and updated along with the content of the revised code to reflect the governance position within the Council for 2022/23. 1.2. An action plan detailing areas for further development has been prepared for 2023/24. 1.3. The review allows the Council to include a statement of governance and internal control in the Annual Accounts for 2022/23. 2. RECOMMENDATIONS 2.1 2.2 2.3 The Committee consider and note the updates in the Action Plan for 2022/23. The Committee consider and approve the content of the Action Plan for 2023/24. The Committee consider and approve the draft statement of governance and internal control for 2022/23.
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ARGYLL & BUTE COUNCIL LEGAL AND REGULATORY SUPPORT FINANCIAL SERVICES Audit and Scrutiny 20 June 2023 STATEMENT OF GOVERNANCE AND INTERNAL CONTROL 1. INTRODUCTION 1.1 1.2 This report advises that the code of corporate governance action plan detailing areas for development in 2022/23 has been reviewed and updated (page 10/11 of draft statement) along with the content of the revised code to reflect the governance position within the Council for 2022/23. The review allows the Council to include a statement of governance and internal control in the Annual Accounts for 2022/23. An action plan detailing areas for further development for 2023/24 has been prepared (page 11 of draft statement). 2. RECOMMENDATIONS 2.1 The Committee consider and note the updates on the action plan for 2022/23 2.2 The Committee consider and approve the action plan for 2023/24 2.3 The Committee consider and approve the draft statement of governance and internal control for 2022/23 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 and twenty-one supporting 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 The Council is required to review its code of corporate governance and prepare an action plan which identifies areas within the Council where work to improve its governance arrangements is being undertaken. 3.3 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.
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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 3.4 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 Climate Change – None 5.7 Equalities – None 5.8 Socio-Economic Duty – None 5.9 Islands Duty – None 5.10 Risk – None 5.11 Customer Service - 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 22/23