Agenda Document Pack - Grampian Valuation Joint Board - 28/06/2024
Moray Council · 28 June 2024
Back to Grampian Valuation Joint Board — 28 June 2024 and its agenda
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Grampian Valuation Joint Board Friday, 28 June 2024 NOTICE IS HEREBY GIVEN that at a Meeting of the Grampian Valuation Joint Board is to be held at Council Chambers, Council Office, High Street, Elgin, IV30 1BX on Friday, 28 June 2024 at 09:30. BUSINESS 1. Sederunt 2. Declaration of Member's Interests 3. Minutes of the meeting held 26 January 2024 5 - 8 4. Appointment of Depute Convener 9 - 10 5. Grampian Valuation Joint Board - External Audit Plan 2023-24 11 - 42 6. Informing the audit risk assessment for GVJB 2023-24 43 - 72 7. Unaudited Annual Accounts for 2023-24 Report 73 - 80 8. Revenue Budget Monitoring Statement for the period 1 April to 31 May 2024 81 - 84 9. Appointment of Depute Electoral Registration Officer 85 - 88 10. Governance 89 - 110 11. Electoral Registration 111 - 114 12. Risk Management 115 - 124 13. Valuation Roll and Council Tax Valuation List 125 - 132 14 Complaints handling performance 133 - 136 Page 1
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15. Staff Vacancies Recruitment and Upskilling Existing Staff 137 - 138 Page 2
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GUIDANCE NOTES * Declaration of Group Decisions and Members Interests - At the beginning of the meeting, immediately following the Sederunt, the Convener will, in terms of Standing Order 25, seek declarations from individuals on any financial or other interests. ** Written Questions - Any member can put one question to the Convener about relevant and competent business not already on the Agenda for a meeting of the Board. No member can put more than one question at any meeting. The member must give notice in writing of their question to the Clerk 4 working days prior to the meeting. A copy of any written answer provided by the Convener will be tabled at the start of the relevant meeting. The member who has put the question may, after the answer has been given, ask one supplementary question directly related to the subject matter but no discussion will be allowed. *** Question Time - At each ordinary meeting of the Board, 10 minutes will be allowed for question time when any member can put one question to the Convener regarding any matter within the remit of the Board. The Member who has put the question may, after the answer has been given, ask one supplementary question directly related to the subject matter, but no discussion will be allowed. In the event of further information/investigation being required in order to answer the question, the Clerk who will arrange for a written answer to be provided within 7 working days. Page 3
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Grampian Valuation Joint Board SEDERUNT Councillor Donald Gatt (Chair) Councillor Desmond Bouse (Member) Councillor Dell Henrickson (Member) Councillor Seamus Logan (Member) Councillor Neil MacGregor (Member) Councillor Marc Macrae (Member) Councillor Ciaran McRae (Member) Councillor Sam Payne (Member) Councillor Stephen Smith (Member) Councillor Mel Sullivan (Member) Councillor Iain Taylor (Member) Councillor Lynn Thomson (Member) Councillor Sonya Warren (Member) Councillor Judy Whyte (Member) Clerk Name: Lindsey Robinson Clerk Telephone: 07966 120593 Clerk Email: committee.services@moray.gov.uk Page 4
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MORAY COUNCIL Minute of Meeting of the Grampian Valuation Joint Board Friday, 26 January 2024 Council Chambers, Council Office, High Street, Elgin, IV30 1BX PRESENT Councillor Desmond Bouse, Councillor Isobel Davidson, Councillor Donald Gatt, Councillor Dell Henrickson, Councillor Seamus Logan, Councillor Neil MacGregor, Councillor Marc Macrae, Councillor Sam Payne, Councillor Stephen Smith, Councillor Iain Taylor, Councillor Lynn Thomson, Councillor Judy Whyte SUBSTITUTES Councillor Theresa Coull (for Councillor Sonya Warren) APOLOGIES Councillor Ciaran McRae, Councillor Sonya Warren IN ATTENDANCE The Assessor and ERO, Depute Assessor and ERO (Aberdeen and Moray), Principal Admin Officer, Lorraine Paisey - Treasurer to the Board, Audit and Risk Manager, Angela Pieri - External Auditor, and Lindsey Robinson - Committee Services Officer. 1. Chair Councillor Donald Gatt, as Convenor of the Board, chaired the meeting. 2. Declaration of Member's Interests In terms of Standing Order 25 and the Councillor's Code of Conduct, the Board noted that there were no declarations from Members who were present at the meeting where any item of business in which they have any financial or other interest is to be dealt with. 3. Minute of Meeting held 3 November 2023 The minute of the meeting of 3 November 2023 was submitted and approved by the Board. Councillor MacGregor raised a point of accuracy. He stated that the declaration section should show him as a member of the North East Pension Fund Committee not the Board. The Committee Services Officer advised that she would update the minute accordingly 4. Internal Audit Plan for 2024-25 Item 3. Page 5
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The meeting had before it a report by the Internal Auditor advising the Board of the planned internal audit coverage of the Assessor's Service for the financial year ending 31 March 2024. Following consideration, the Board unanimously agreed to note the proposed internal audit coverage. 5. Revenue Budget Monitoring Statement 1 April to 31 December 2023 The meeting had before it a report by the Treasurer to the Board asking the Board to consider the Revenue Budget Monitoring Statement for the period 1 April to 31 December 2023 and the Estimated Outturn position for the year 2023/24. Following consideration, the Board unanimously agreed to: i. note the Revenue Budget Monitoring Statement for the period 1 April 2023 to 31 December 2023; and ii. note the estimated outturn forecast for the year 2023/24. 6. Financial Planning for 2024-25 and Future Years The meeting had before it a report by the Treasurer to the Board asking the Board to consider the budgets that will form the three year Revenue Budget from 2024/25 onwards, and to discuss the operational issues facing the Assessor and Electoral Registration Officer in the medium to long term. Following consideration, the Board unanimously agreed to: i. approve the budget for 2024/25; ii. note the current indicative budget for 2025/26 onwards and that this will be further adjusted during the preparation of the Revenue Budget for 2025/26; iii. note various scenarios which could impact on the revenue budget and the range of potential assumptions and risks; and iv. note operational issues facing the service. 7. Electoral Registration The meeting had before it a report by the Principal Admin Officer updating the Board on current developments in electoral registration. During consideration Councillor Smith sought clarification on what else could be done to ensure that the public are aware of the need for voter ID at the general election. In response, the Principal Admin Officer advised that the Electoral Commission would be doing a nationwide publicity campaign once the election had been called but that there were really useful resources on the Electoral Commission website but that the ERO would need help from all Council media teams to do this. Councillor Logan sought clarification on whether all current UK Parliament members had been provided with updated copies of the register. Page 6
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In response, the Principal Admin Officer advised that the registers are sent out on an "on request" basis. Councillor Taylor sought clarification on whether online registration would be extended in the future. In response, the Principal Admin Officer advised that the online application facility for an absent vote was brought in as part of the Elections Act 2022 and is only for reserved elections, meaning it is for UK Parliamentary General elections, UK By- elections and any recall petition. It would therefore be up to the Scottish Government if they wanted to implement it for any Scottish elections. Following consideration, the Board unanimously agreed to note the contents of the report. 8. Valuation Roll and Council Tax Valuation List The meeting had before it a report by the Depute Assessor and ERO (Aberdeen and Moray) providing the Board with an operational update on the valuation services provided by the Assessor including the performance levels achieved during the period 1 April 2023 to 16 January 2024 and making a recommendation on performance thresholds for the next three years. During consideration Councillor Gatt sought clarification as to whether the 500 properties set to be returned to the Council Tax regime could be broken down into constituent authorities. In response the Depute Assessor and ERO (Aberdeen and Moray) advised that the information was not available at present as some information was still being processed but it could be provided at a later date once it is available. Following consideration, the Board unanimously agreed to: i. note the operational and performance information; and ii. note the recommendations in respect of the Valuation Roll and Council Tax Valuation List performance thresholds for the three year period 2024/25 to 2026/27 9. Staff Vacancies, Recruitment and Upskilling Exisiting Staff The meeting had before it a report by the Assessor and ERO updating the Board on the current level of staff vacancies, recruitment and the upskilling of existing staff. During consideration, the Assessor and ERO advised that there is a meeting with Moray Council HR on 21 February and an update will be provided at the next meeting. Cllr Gatt advised that he had sent an email to HR and received a response and this would be uploaded to CMIS after the meeting. Councillor Thomson highlighted that NHS Grampian and NHS Highland have a website for recruitment in the Moray area and this may be something that could be replicated. Page 7
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In response, the Assessor and ERO advised that he would raise it in his meeting with HR. Following consideration the Board unanimously agreed to note the contents of the report. 10. Question Time Future Meetings Cllr Logan sought clarification as to whether the meetings were to continue in Elgin or to return to alternating between Elgin and Aberdeen. Cllr Gatt advised that the Clerk would check the minute of the previous meetings. The Assessor and ERO advised that prior to Covid the meetings were held in Elgin with the exception being the July/August meeting which was held in Aberdeen. Following the meeting the Clerk advised the following: At the meeting of the Board held 26 August 2022, the Board was asked to agree on the meetings going forward. The options were: Online Meetings: Holding on-line meetings saves members and officers time, in not having to travel to either Elgin or Aberdeen and in turn savings on travel and subsistence for each of the constituent Authorities. Face to Face Meetings: Prior to the Covid-19 pandemic, meetings of the Board were held face to face, twice a year in Elgin and twice a year in Aberdeen, this involved members and officers travelling to either location. If the Board decided to return to face to face meetings, the meetings could only be webcast when held in Elgin. Hybrid Meetings: Members may wish to consider hybrid meetings where there is a mixture of in person and on-line attendance. If this is the preferred option, to allow for the continuation of webcasting the meetings, the face to face location of the meetings would require to be Moray Council offices in Elgin to allow the use of their hybrid meeting and webcasting facilities. Following consideration the Board agreed that future meetings of the Grampian Valuation Joint Board would be held as hybrid meetings with the physical location for the meetings for those wishing to attend in person, being Council Chamber, High Street, Elgin (Paragraph 8 of the minute refers). Page 8
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REPORT TO: GRAMPIAN VALUATION JOINT BOARD ON 28 JUNE 2024 SUBJECT: APPOINTMENT OF DEPUTE CONVENER BY: CLERK TO THE BOARD 1. REASON FOR REPORT 1.1 To invite the Board to appoint a new Depute Convener following the resignation of Councillor Isobel Davidson from the Grampain Valuation Joint Board (GVJB) in April 2024. 2. RECOMMENDATIONS 2.1 It is recommended that the Board submit nominations for, and appoint a new Depute Convener. 3. BACKGROUND 3.1 Councillor Isobel Davidson announced her resignation from the GVJB on 22 April 2024. Councillor Mel Sullivan was named by Aberdeenshire Council as her replacement. 3.2 Councillor Davidson was the Depute Convener and as such a replacement is sought. 3.3 In terms of Standing Order 4, the Convener and Depute Convener shall not, at any time, be members of the same constituent authority. Therefore nominations for the Depute Convener shall come from Aberdeen City Council or Aberdeenshire Council. 4. CONCLUSION 4.1 The Board is asked to nominate and appoint a new Depute Convener from Aberdeenshire or Aberdeen City Councils. Author of Report: Lindsey Robinson, Committee Services Officer Background Papers: Ref: Item 4. Page 9
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Informing the audit risk assessment for Grampian Valuation Joint Board 2023/24 Angela Pieri Director T 0161 214 6337 E Angela.L.Pieri@uk.gt.com Andrew Wallace Manager T 0141 223 0671 E andrew.d.wallace@uk.gt.com Item 6. Page 43
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence The contents of this report relate only to the matters which have come to our attention, which we believe need to be reported to you as part of our audit process. It is not a comprehensive record of all the relevant matters, which may be subject to change, and in particular we cannot be held responsible to you for reporting all of the risks which may affect your business or any weaknesses in your internal controls. This report has been prepared solely for your benefit and should not be quoted in whole or in part without our prior written consent. We do not accept any responsibility for any loss occasioned to any third party acting, or refraining from acting on the basis of the content of this report, as this report was not prepared for, nor intended for, any other purpose. 2 Page 44
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Table of Contents Section Page Purpose 4 General Enquiries of Management 6 Fraud 9 Fraud Risk Assessment 10 Laws and Regulations 17 Impact of Laws and Regulations 18 Related Parties 20 Going Concern 22 Accounting Estimates 24 Accounting Estimates - General Enquiries of Management 25 Appendix A – Accounting Estimates 28 3 Page 45
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Purpose The purpose of this report is to contribute towards the effective two-way communication between Grampian Valuation Joint Board’s external auditors and Grampian Valuation Joint Board's Audit Committee, as 'those charged with governance'. The report covers some important areas of the auditor risk assessment where we are required to make inquiries of the Audit Committee under auditing standards. Background Under International Standards on Auditing (UK), (ISA(UK)) auditors have specific responsibilities to communicate with the Audit Committee. ISA(UK) emphasise the importance of two-way communication between the auditor and the Audit Committee and also specify matters that should be communicated. This two-way communication assists both the auditor and the Audit Committee in understanding matters relating to the audit and developing a constructive working relationship. It also enables the auditor to obtain information relevant to the audit from the Audit Committee and supports the Audit Committee in fulfilling its responsibilities in relation to the financial reporting process. Communication As part of our risk assessment procedures we are required to obtain an understanding of management processes and the Valuation Joint Board's oversight of the following areas: • General Enquiries of Management • Fraud, • Laws and Regulations, • Related Parties, • Going Concern, and • Accounting Estimates. 4 Page 46
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Purpose This report includes a series of questions on each of these areas and the response we have received from Grampian Valuation Joint Board's management. The Audit Committee should consider whether these responses are consistent with its understanding and whether there are any further comments it wishes to make. 5 Page 47
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence General Enquiries of Management Question Management response 1. What do you regard as the key events or issues that will have a significant impact on the financial statements for 2023/24? Staff vacancies, Revaluation 2023 and implementation of change brought in by Elections Act 2022 2. Have you considered the appropriateness of the accounting policies adopted by GVJB? Have there been any events or transactions that may cause you to change or adopt new accounting policies? If so, what are they? Accounting Policies are reviewed each year as the Accounts are prepared and changes incorporated where deemed necessary. No changes to Accounting Policies are anticipated for the 2023/24 Accounts. 3. Is there any use of financial instruments, including derivatives? If so, please explain No derivatives. Financial Liabilities – measured at amortised cost and include: Creditors for requisitions due to be returned to constituent authorities, Trade payables for goods and services received. Financial Assets – measured at amortised cost and include: temporary investment in the Moray Council Loans Fund, trade receivables for goods and services provided. 4. Are you aware of any significant transaction outside the normal course of business? If so, what are they? Not aware of any significant transactions Page 48
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence General Enquiries of Management Question Management response 5. Are you aware of any changes in circumstances that would lead to impairment of non-current assets? If so, what are they? Not aware of any specific circumstances. 6. Are you aware of any guarantee contracts? If so, please provide further details N/A 7. Are you aware of the existence of loss contingencies and/or un-asserted claims that may affect the financial statements? If so, please provide further details N/A 8. Other than in house solicitors, can you provide details of those solicitors utilised by GVJB during the year. Please indicate where they are working on open litigation or contingencies from prior years? N/A Page 49
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence General Enquiries of Management Question Management response 9. Have any of the Grampian Valuation Joint Board's service providers reported any items of fraud, non- compliance with laws and regulations or uncorrected misstatements which would affect the financial statements? If so, please provide further details Not aware of any instances of Fraud 10. Can you provide details of other advisors consulted during the year and the issue on which they were consulted? Mercer for Actuarial Services in relation to IAS 19 Employee Benefits. 11. Have you considered and identified assets for which expected credit loss provisions may be required under IFRS 9, such as debtors (including loans) and investments? If so, please provide further details None required Page 50
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Fraud Matters in relation to fraud ISA (UK) 240 covers auditors responsibilities relating to fraud in an audit of financial statements. The primary responsibility to prevent and detect fraud rests with both the Audit Committee and management. Management, with the oversight of the Audit Committee, needs to ensure a strong emphasis on fraud prevention and deterrence and encourage a culture of honest and ethical behaviour. As part of its oversight, the Audit Committee should consider the potential for override of controls and inappropriate influence over the financial reporting process. As Grampian Valuation Joint Board's external auditor, we are responsible for obtaining reasonable assurance that the financial statements are free from material misstatement due to fraud or error. We are required to maintain professional scepticism throughout the audit, considering the potential for management override of controls. As part of our audit risk assessment procedures we are required to consider risks of fraud. This includes considering the arrangements management has put in place with regard to fraud risks including: • assessment that the financial statements could be materially misstated due to fraud, • process for identifying and responding to risks of fraud, including any identified specific risks, • communication with the Audit Committee regarding its processes for identifying and responding to risks of fraud, and • communication to employees regarding business practices and ethical behaviour. We need to understand how the Audit Committee oversees the above processes. We are also required to make inquiries of both management and the Audit Committee as to their knowledge of any actual, suspected or alleged fraud. These areas have been set out in the fraud risk assessment questions below together with responses from Grampian Valuation Joint Board's management. 9 Page 51
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Fraud risk assessment Question Management response 1. Has GVJB assessed the risk of material misstatement in the financial statements due to fraud? How has the process of identifying and responding to the risk of fraud been undertaken and what are the results of this process? How do the Joint Board's risk management processes link to financial reporting? The main financial systems of the Grampian Valuation Joint Board (“the Board) replicate those of the Moray Council; hence audit assurances provided in terms of the controls within the Council systems can be relied upon as being applicable to financial systems relating to the Board. The Board also has established risk management, governance and operating procedures to mitigate the risk of material misstatement in the financial statements. The Board’s Code of Corporate Governance requires the identification and prioritisation of risks to the organisation’s aims and objectives. These risks are detailed within a register and are subject to ongoing review with reports submitted to the Board annually or more frequently if there is a significant change to the risk profile. The latest version was included in the agenda for the Board meeting on 30 June 2023. 2. What have you determined to be the classes of accounts, transactions and disclosures most at risk to fraud? Accountancy maintains a risk register to record risks, controls, etc. In addition, Internal Audit will also review and test transactions to ensure compliance with Board’s Regulations and Procedures. The use of IDEA, a computer assisted software system is used to analyse and select a sample for testing. 3. Are you aware of any instances of actual, suspected or alleged fraud, errors or other irregularities either within GVJB as a whole, or within specific departments since 1 April 2023? If so, please provide details No irregularity noted below the £5000 reporting threshold Page 52
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Fraud risk assessment Question Management response 4. As a management team, how do you communicate risk issues (including fraud) to those charged with governance? Risks are detailed within a register and are subject to ongoing review by the Board’s senior management team with reports submitted to the Board annually or more frequently if there is a significant change to the risk profile. 5. Have you identified any specific fraud risks? If so, please provide details Do you have any concerns there are areas that are at risk of fraud? Are there particular locations within GVJB where fraud is more likely to occur? No issues noted. However, specific concerns have been raised within the Council regarding the threat of a successful cyber attack. The Council’s CMT/ SMT has discussed the risk, and the Corporate Risk Register includes a section for Information Technology. In addition, as part of the risk-based approach to preparing the Annual Audit Plan, an internal audit review has been undertaken regarding the Council’s cyber security controls. A follow up review to evidence implementation of the recommendations will be reported to the Council's Audit and Scrutiny Committee on 14 February 2024. 6. What processes do GVJB have in place to identify and respond to risks of fraud? The Board has established procedures for dealing with the risk of fraud e.g. Financial Regulations and an Anti Fraud & Corruption Policy. Page 53
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Fraud risk assessment Question Management response 7. How do you assess the overall control environment for GVJB, including: • the existence of internal controls, including segregation of duties; and • the process for reviewing the effectiveness the system of internal control? If internal controls are not in place or not effective where are the risk areas and what mitigating actions have been taken? What other controls are in place to help prevent, deter or detect fraud? Are there any areas where there is a potential for override of controls or inappropriate influence over the financial reporting process (for example because of undue pressure to achieve financial targets)? If so, please provide details The Grampian Valuation Joint Board (“the Board) was established as part of the 1996 re- organisation of local government in terms of the Valuation Joint Boards (Scotland) Order 1995 and is vested with the functions of the three valuation authorities (Aberdeen City Council, Aberdeenshire Council and Moray Council) in the area of the former Grampian Region. When the Board was originally established it was agreed that it would also be responsible for electoral registration. The Board comprises 15 members who are appointed by the three councils. Aberdeen City Council and Aberdeenshire Council both appoint six members and Moray Council appoints 3 members. The Board is required to appoint three officers; a Clerk, a Treasurer and an Assessor & Electoral Registration Officer. The role of Clerk to the Board is discharged by Moray Council’s Chief Executive and the role of Treasurer to the Board is discharged by Moray Council’s Chief Financial Officer. This scheme of delegation sets out the matters that are delegated to the officers of the Board. As detailed previously, the main financial systems of the Grampian Valuation Joint Board replicate those of the Moray Council; hence audit assurances provided in terms of the controls within the Council systems can be relied upon as being applicable to financial systems relating to the Board. The responsibility for developing and maintaining a sound control environment rests with management. However, the Audit and Risk Manager prepares a risk-based audit plan which considers the Council’s strategic objectives and associated risks. While the prevention of fraud and error rests with management through the design and operation of suitable systems of control, reviews undertaken by Internal Audit will make recommendations to improve the control environment. Page 54
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Fraud risk assessment Question Management response 7. (continued from above) Internal Audit also coordinates the Council’s participation in the National Fraud Initiative, a data matching exercise involving a range of public sector bodies. This activity is viewed as complementary to other audit activities, and participation assists Internal Audit in assessing the potential for the occurrence of fraud and related fraud risk An annual review is undertaken by the Internal Audit Service of the Board’s activities and involves: • Seeking confirmation that the Assessor continues to monitor and evaluate the principal risks facing his Service; • Analytical review of staff payroll costs and non pay expenditure for the current and prior years and review of any material variances, including assessment of procurement issues where applicable; • Verification of other sources of income to include government contributions in support of service delivery and developments; • Confirmation of the controls relative to collection and submission of changes to the valuation rolls and council tax lists to the constituent Authorities; • Review of the draft annual governance statement to ensure compliance with published best practice guidance; • Follow up of any prior year audit recommendations. The internal audit coverage provides independent assurance of the adequacy and effectiveness of the Service’s control environment. 8. Are there any areas where there is potential for misreporting? If so, please provide details None noted. Page 55
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Fraud risk assessment Question Management response 9. How does GVJB communicate and encourage ethical behaviours and business processes of it’s staff and contractors? How do you encourage staff to report their concerns about fraud? What concerns are staff expected to report about fraud? Have any significant issues been reported? If so, please provide details The Board has established procedures for dealing with the risk of fraud, i.e., Financial Regulations and an Anti Fraud & Corruption Policy. The Treasurer to the Board is also the Chief Financial Officer of the Moray Council. The Board has a statutory responsibility to make arrangements for the administration of its financial affairs under the direction of a proper officer - the Treasurer. The duties and functions of the Treasurer are detailed within the Board’s “Scheme of delegation to officers”. The Council has incorporated within its standing orders and procurement procedures, arrangements in respect of contracts for the supply of services, goods or materials and the execution of works. These ensure that established and consistent contracting procedures are available for use by the Board, and all procuring officers are either fully trained or are given support by Procurement Officers as part of the Supported Tender Process. No significant issues were noted regarding fraud. 10. From a fraud and corruption perspective, what are considered to be high-risk posts? How are the risks relating to these posts identified, assessed and managed? There is an expectation that all staff and elected members will act within the law and with honesty and integrity at all times. In particular, all staff and elected members are expected to refrain from engaging in fraudulent or corrupt activity of any kind and shall refrain from the offering, making or accepting bribes, whether financial or otherwise. Governance standards promote values and behaviours for the Board that demonstrate how it will uphold good practice and high standards of conduct. These include codes of conduct for both elected members and employees and reflect the principles of public life identified by the Nolan Committee, including selflessness, honesty and integrity. This also takes in the Duty (Public Service) and Respect principles added by the Scottish Government. Page 56
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Fraud risk assessment Question Management response 10. (continued from above) The Board and its officers are subject to a framework of local arrangements that include • GVJB Standing orders • GVJB Code of conduct • GVJB Code of Corporate Governance • GVJB Scheme of Delegation • GVJB Financial Regulations • GVJB Equalities Mainstreaming These principal documents set out the local arrangements for governance and operation of the organisation. These principal documents are supported by a wide range of supplementary policies and procedures that include complaints handling, confidential reporting (whistleblowing), equalities outcomes, records management, personal development and health & safety. 11. Are you aware of any related party relationships or transactions that could give rise to instances of fraud? If so, please provide details How do you mitigate the risks associated with fraud related to related party relationships and transactions? None noted. The Council participates in the National Fraud Initiative. This requires the submission of various data including the electoral register to the Cabinet Office. The information supplied is matched to similar data provided by other public bodies and then made available to the Council for use in data matching exercises designed to detect fraud and error. Page 57
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Fraud risk assessment Question Management response 12. What arrangements are in place to report fraud issues and risks to the Audit Committee? How does the Audit Committee exercise oversight over management's processes for identifying and responding to risks of fraud and breaches of internal control? What has been the outcome of these arrangements so far this year? Detailed reporting arrangements for preventing fraud and corruption are included within the Financial Regulations. There is no Audit Committee, instead functions are met by the GVJB. Membership to the Board comprises councillors from Moray, Aberdeenshire and Aberdeen City Councils. In accordance with the Public Sector Internal Audit Standards (PSIAS) the Audit and Risk Manager reports functionally to the GVJB on various issues relative to the work of the Internal Audit Service, including special investigations. The Board considers reports produced by Internal and External Audit. The reports will include recommendations to strengthen internal controls and in turn reduce the risk of fraud and related behaviours going undetected. 13. Are you aware of any whistle blowing potential or complaints by potential whistle blowers? If so, what has been your response? None noted 14. Have any reports been made under the Bribery Act? If so, please provide details None noted Page 58
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Law and regulations Matters in relation to laws and regulations ISA (UK) 250 requires us to consider the impact of laws and regulations in an audit of the financial statements. Management, with the oversight of the Audit Committee, is responsible for ensuring that Grampian Valuation Joint Board's operations are conducted in accordance with laws and regulations, including those that determine amounts in the financial statements. As auditor, we are responsible for obtaining reasonable assurance that the financial statements are free from material misstatement due to fraud or error, taking into account the appropriate legal and regulatory framework. As part of our risk assessment procedures we are required to make inquiries of management and the Audit Committee as to whether the body is in compliance with laws and regulations. Where we become aware of non-compliance or suspected non-compliance we need to gain an understanding of the non-compliance and the possible effect on the financial statements. Risk assessment questions have been set out below together with responses from management. Page 59
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Impact of laws and regulations Question Management response 1. How does management gain assurance that all relevant laws and regulations have been complied with? What arrangements does GVJB have in place to prevent and detect non-compliance with laws and regulations? Are you aware of any changes to the Joint Board's regulatory environment that may have a significant impact on the Joint Board's financial statements? The 14 Scottish Assessors monitor and address any legal requirements impacting them on a regular basis throughout the year at meetings of the Scottish Assessors’ Association Governance Committee, which reports to either SAA Plenary meetings or Assessors’ Committee meetings. Unaware of any such changes 2. How is the Audit Committee provided with assurance that all relevant laws and regulations have been complied with? Reports are presented to the Board 3. Have there been any instances of non-compliance or suspected non-compliance with laws and regulation since 1 April 2023 with an on-going impact on the 2023/24 financial statements? If so, please provide details No 4. Are there any actual or potential litigation or claims that would affect the financial statements? If so, please provide details None Page 60
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Impact of laws and regulations Question Management response 5. What arrangements does GVJB have in place to identify, evaluate and account for litigation or claims? The Board receives legal advice from Moray Council’s Head of Governance, Strategy & Performance. The legal section of Moray Council has teams which specialise in different areas of activity and will be involved at the request of the Assessor and the Board in the implementation of more complex changes and in any areas where legislation is unclear. Where necessary external advice will be sought. 6. Have there been any reports from other regulatory bodies, such as HM Revenues and Customs, which indicate non-compliance? If so, please provide details No Page 61
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Related Parties Matters in relation to Related Parties GVJB are required to disclose transactions with bodies/individuals that would be classed as related parties. These may include: ■ bodies that directly, or indirectly through one or more intermediaries, control, or are controlled by GVJB. ■ associates; ■ joint ventures; ■ a body that has an interest in the authority that gives it significant influence over the GVJB; ■ key management personnel, and close members of the family of key management personnel, and ■ post-employment benefit plans (pension fund) for the benefit of employees of the GVJB, or of any body that is a related party of the GVJB. A disclosure is required if a transaction (or series of transactions) is material on either side, i.e. if a transaction is immaterial from the Joint Board's perspective but material from a related party viewpoint then the GVJB must disclose it. ISA (UK) 550 requires us to review your procedures for identifying related party transactions and obtain an understanding of the controls that you have established to identify such transactions. We will also carry out testing to ensure the related party transaction disclosures you make in the financial statements are complete and accurate. 20 Page 62
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Related Parties Question Management response 1. Have there been any changes in the related parties including those disclosed in Grampian Valuation Joint Board's 2022/23 financial statements? If so please summarise: • the nature of the relationship between these related parties and GVJB • whether GVJB has entered into or plans to enter into any transactions with these related parties • the type and purpose of these transactions Nil changes since 2022/23 2. What controls does GVJB have in place to identify, account for and disclose related party transactions and relationships? Senior Officers and Elected Members make annual returns and any significant factors that arise as part of this process would be factored into the Related Parties Note in the Annual Accounts. 3. What controls are in place to authorise and approve significant transactions and arrangements with related parties? Normal procedures following the Authorisation policy would apply – transactions over £25,000 are checked by the Chief Financial Officer. 4. What controls are in place to authorise and approve significant transactions outside of the normal course of business? For significant transactions that are new and outside the normal course of business approval is required from the Treasurer. Page 63
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Going Concern Matters in relation to Going Concern The audit approach for going concern is based on the requirements of ISA (UK) 570, as interpreted by Practice Note 10: Audit of financial statements and regularity of public sector bodies in the United Kingdom (Revised 2020). It also takes into account the National Audit Office's Supplementary Guidance Note (SGN) 01: Going Concern – Auditors’ responsibilities for local public bodies. Practice Note 10 confirms that in many (but not all) public sector bodies, the use of the going concern basis of accounting is not a matter of significant focus of the auditor’s time and resources because the applicable financial reporting frameworks envisage that the going concern basis for accounting will apply where the body’s services will continue to be delivered by the public sector. In such cases, a material uncertainty related to going concern is unlikely to exist. For this reason, a straightforward and standardised approach to compliance with ISA (UK) 570 will often be appropriate for public sector bodies. This will be a proportionate approach to going concern based on the body’s circumstances and the applicable financial reporting framework. In line with Practice Note 10, the auditor’s assessment of going concern should take account of the statutory nature of the body and the fact that the financial reporting framework for local government bodies presume going concern in the event of anticipated continuation of provision of the services provided by the body. Therefore, the public sector auditor applies a ‘continued provision of service approach’, unless there is clear evidence to the contrary. This would also apply even where those services are planned to transfer to another body, as in such circumstances, the underlying services will continue. For many public sector bodies, the financial sustainability of the body and the services it provides are more likely to be of significant public interest than the application of the going concern basis of accounting. Financial sustainability is a key component of value for money work and it is through such work that it will be considered. Page 64
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Going Concern Question Management response 1. What processes and controls does management have in place to identify events and / or conditions which may indicate that the statutory services being provided by GVJB will no longer continue? Regular reporting on the GVJB’s finances would highlight any conditions which may mean the GVJB is no longer able to deliver statutory duties. 2. Are management aware of any factors which may mean for GVJB that either statutory services will no longer be provided or that funding for statutory services will be discontinued? If so, what are they? Not aware of any factors. 3. With regard to the statutory services currently provided by GVJB does GVJB expect to continue to deliver them for the foreseeable future, or will they be delivered by related public authorities if there are any plans for GVJB to cease to exist? It is expected that the GVJB will continue to deliver statutory services. 4. Are management satisfied that the financial reporting framework permits GVJB to prepare its financial statements on a going concern basis? Are management satisfied that preparing financial statements on a going concern basis will provide a faithful representation of the items in the financial statements? The annual accounts will be prepared on a going concern basis and this will provide a faithful representation of the items included in the financial statements. Page 65
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Accounting estimates Matters in relation to accounting estimates ISA (UK) 540 (Revised December 2018) requires auditors to understand and assess a body’s internal controls over accounting estimates, including: • The nature and extent of oversight and governance over management’s financial reporting process relevant to accounting estimates; • How management identifies the need for and applies specialised skills or knowledge related to accounting estimates; • How the body’s risk management process identifies and addresses risks relating to accounting estimates; • The body’s information system as it relates to accounting estimates; • The body’s control activities in relation to accounting estimates; and • How management reviews the outcomes of previous accounting estimates. As part of this process auditors also need to obtain an understanding of the role of those charged with governance, which is particularly important where the estimates have high estimation uncertainty, or require significant judgement. Specifically do Audit Committee members: • Understand the characteristics of the methods and models used to make the accounting estimates and the risks related to them; • Oversee management’s process for making accounting estimates, including the use of models, and the monitoring activities undertaken by management; and • Evaluate how management made the accounting estimates? We would ask the Audit Committee to satisfy itself that the arrangements for accounting estimates are adequate. 24 Page 66
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Accounting Estimates - General Enquiries of Management Question Management response 1. What are the classes of transactions, events and conditions, that are significant to the financial statements that give rise to the need for, or changes in, accounting estimate and related disclosures? Valuation of Property, Plant & Equipment Valuation of Pension Liability 2. How does the Joint Board's risk management process identify and address risks relating to accounting estimates? By engaging with experts in each of the areas identified the risk of material misstatement is reduced. 3. How does management identify the methods, assumptions or source data, and the need for changes in them, in relation to key accounting estimates? The results of prior year audits are looked at and whether there was any material concerns raised or amendments made – in those instances accounting estimates would be reviewed. 4. How do management review the outcomes of previous accounting estimates? The results of prior year audits are looked at and whether there was any material concerns raised or amendments made – in those instances accounting estimates would be reviewed. 5. Were any changes made to the estimation processes in 2023/24 and, if so, what was the reason for these? No changes were made in 2023/24. Page 67
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Accounting Estimates - General Enquiries of Management Question Management response 6. How does management identify the need for and apply specialised skills or knowledge related to accounting estimates? Each area is looked at in isolation and the skills/knowledge/capacity of relevant Services considered. 7. How does the GVJB determine what control activities are needed for significant accounting estimates, including the controls at any service providers or management experts? Ensuring that relevant information is provided on time and accurately to ensure that the information received can be relied upon. 8. How does management monitor the operation of control activities related to accounting estimates, including the key controls at any service providers or management experts? Regular updates provided by preparers of the Accounts on any issues that arise. 9. What is the nature and extent of oversight and governance over management’s financial reporting process relevant to accounting estimates, including: - Management’s process for making significant accounting estimates - The methods and models used - The resultant accounting estimates included in the financial statements. The unaudited accounts are reported to the Board and then again upon completion of the audit. External Audit reporting also helps to inform on estimates. Page 68
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Accounting Estimates - General Enquiries of Management Question Management response 10. Are management aware of any transactions, events, conditions (or changes in these) that may give rise to recognition or disclosure of significant accounting estimates that require significant judgement (other than those in Appendix A)? If so, what are they? Not aware of any additional areas where new estimates would be required to be disclosed. 11. Why are management satisfied that their arrangements for the accounting estimates, as detailed in Appendix A, are reasonable? No major changes required to annual accounts in previous years. 12. How is the Audit Committee provided with assurance that the arrangements for accounting estimates are adequate ? Annual accounts are reported to the GVJB. Page 69
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© 2024 Grant Thornton UK LLP | Grampian Valuation Joint Board 2023/24 Commercial in confidence Appendix A Accounting Estimates Estimate Method / model used to make the estimate Controls used to identify estimates Whether management have used an expert Underlying assumptions: - Assessment of degree of uncertainty - Consideration of alternative estimates Has there been a change in accounting method in year? Depreciation & Amortisation Straight Line method over the useful life of the asset. Moray Council Estates section provide useful life estimates. Moray Council Internal Valuers No Accruals Based on actual entries in the ledger, or on information received from departments. No In most cases based on actual ledger entries so no estimation. Where estimates are provided we know it will be based on professional judgement and we would query if it was materially different from estimates provided. No Valuation of Land & Buildings Measured at current value Liaison with Moray Council Estates section Moray Council Internal Valuers All valuations carried out by Moray Council’s Head of Estates in accordance with the methodologies and bases for estimation set out in the professional standards of the Royal Institution of Chartered Surveyors No Valuation of Pension Liabilities Based on information from Actuaries. Information provided to actuaries based on year end position reducing the need for use of estimates. Yes Disclosure in accounts regarding the changes that could happen and the impact it would have on the figures included in the accounts No 28 Page 70
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© 2022 Grant Thornton UK LLP ‘Grant Thornton’ refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions. grantthornton.co.uk Page 71
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REPORT TO: GRAMPIAN VALUATION JOINT BOARD ON 28 JUNE 2024 SUBJECT: UNAUDITED ANNUAL ACCOUNTS FOR 2023/24 BY: TREASURER TO THE BOARD 1. REASON FOR REPORT 1.1 To consider the unaudited Annual Accounts for the Grampian Valuation Joint Board for the year ended 31 March 2024. 2 RECOMMENDATION 2.1 It is recommended that the Board considers the unaudited Annual Accounts of the Grampian Valuation Joint Board for the year ending 31 March 2024. 3. BACKGROUND 3.1 Joint Boards are required to account for their activities to the communities that they serve and to have the financial effect of those activities audited by External Auditors. 3.2 In accordance with the Local Authority Accounts (Scotland) Regulations 2014, it is a statutory requirement that the unaudited Annual Accounts are presented to the Board’s appointed Auditor by the 30 June in the next financial year. 3.3 The unaudited Annual Accounts for 2023/24 have been prepared in accordance with the Code of Practice on Local Authority Accounting, supported by International Financial Reporting Standards. 4. 2023/24 ANNUAL ACCOUNTS 4.1 Copies of the unaudited Annual Accounts for the year ended 31 March 2024 have been distributed with this report as an additional meeting document. 4.2 At the meeting on 27 January 2023, the Board agreed the Revenue Budget for 2023/24 (paragraph 9 of the Minute refers) of £5,210,000. The requisitions to constituent authorities were set at £5,034,000 with £13,000 being funded from ITEM: PAGE: 1 Item 7. Page 73
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the Electoral reform reserve and £176,000 being funded from the earmarked NDR reserve. 4.3 The core budget was set at £4,779,000, with an additional £431,000 budgeted for NDR Reform. 4.4 The net expenditure for the year, as shown on Appendix 1, was £4,537,000 resulting in an underspend of £673,000. The budgeted use of reserves (£176,000) was not required and therefore the overall year end variance is £497,000. 4.5 The total underspend of £673,000 is split between the core budget (£473,000) and NDR Reform budget (£200,000). 4.6 The estimated outturn reported to the Board on 26 January 2024 was £380,000 of an underspend; a projected variance of £379,000 in the core budget and £1,000 in the NDR Reform budget. This final outturn and variances are discussed in more detail in paragraphs 5.1 to 5.13 below. Reserves 4.7 The Board at its meeting on 28 January 2011 (paragraph 4 of the Minute refers) agreed to create a General Reserve from the surplus generated in that year and that transfers to the General Fund would be restricted to 3% of the total budget in any one year and that the cumulative balance of the fund would not exceed 5% of the total budget. 4.8 In setting the 2022/23 Revenue Budget, the Treasurer clarified that the cumulative balance on the uncommitted part of the General Fund should be calculated on the core budget alone and exclude any separate budgets with earmarked funding i.e. the NDR reform budget. 4.9 Under the policy the maximum amount that can be transferred to the General Fund in 2023/24 is £15,000 increasing the balance of the fund from £224,000 to £238,000. 4.10 It was agreed at the meeting of the Board on 7 February 2020 that an earmarked reserve could be created to allocate any unspent budget on NDR Reform to cover the implementation of the reform in future years. 4.11 The budget for 2023/24 included a provision of £268,000 to meet the cost of preparations to deliver reforms to NDR following the Barclay review. As mentioned in paragraph 4.5 above, there was an underspend of £37,000 which has been year transferred to the earmarked reserve, bringing the balance to £509,000. 4.12 The total of the Usable Reserves £747,000 as shown in Note 16 to the Accounts is the balance of the General Reserve (£238,000) and the earmarked NDR portion (£509,000). Refund to Authorities Page 74
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4.13 Following the transfer out of the General Fund and into the NDR earmarked reserve an anticipated £447,000 falls due to be returned to the constituent authorities. The confirmed audited amount will be reported at the first Board meeting after the audit work is complete. The split of the estimated refund between authorities is shown below: 2023/24 Proposed Surplus Refund to Authorities % £ Aberdeen City Council 38.78 173,347 Aberdeenshire Council 44.79 200,211 Moray Council 16.43 73,442 Total 100.00 447,000 Accounts 2023/24 4.14 The Comprehensive Income and Expenditure Account shows a surplus of £179,000 on the provision of services for the year. Adjustments are required to reverse the statutory accounting charges and replace with charges relating to Local Government statutory regulations. These adjustments consist of the removal of the full charge for pension costs and holiday pay earned in accordance with International Accounting Standard 19 Employee Benefits (IAS19) and replacement by total employer’s superannuation contributions payable and an accrual for compensated absences earned but not taken in the year, a net effect of £127,000, and removal of the depreciation charge and impairment and revaluation gains and losses, a net effect of £1,000. The adjusted surplus is £51,000. 4.15 This results in the net transfer to the General Fund reserves of £14,000, and to the NDR earmarked reserve of £37,000. 4.16 The Movement in Reserves Statement in the Annual Accounts shows the movement in the year on the various reserves held by the Board, analysed into Usable Reserves, i.e. those that can be used to fund expenditure, and Unusable Reserves, i.e. those that have been created for specific accounting entries and do not represent distributable funds. 4.17 The Usable Reserves show the reserves which members of the Board have control over: the General Reserve of £238,000 and the earmarked NDR Reserve of £509,000. 4.18 The Unusable Reserves record accounting entries which the Board is required to disclose and do not represent funds available for use. These include balances for the Revaluation Reserve, Capital Adjustment Account, Pensions Reserve and the Employee Statutory Adjustment Account. More detail on the purpose of these reserves and the movements during the year in them are described in Note 17 to the Accounts. 5. VARIANCES Significant Variances between Budget and Actual for 2023/24 Page 75
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5.1 The actual result for the year, set out in the unaudited annual accounts, forms Appendix 1 to this report. The Appendix also gives a detailed analysis of the variance between the core budget and NDR Reform funding. 5.2 The main reason for the underspend in 2023/24 is the ongoing pressures with recruitment of staff. Employee costs were under budget by £514,000, mainly due to vacancies and part vacancies throughout the year. 5.3 IT maintenance and support costs were under budget by £77,000, including an underspend on hardware costs which had been budgeted for new staff. 5.4 A significant increase in postage costs during the year resulted in an overspend of £43,000. 5.5 Valuation Appeals were underspent by £24,000 and printing and stationery costs were underspent by £11,000. 5.6 There were other minor variances in supplies and services. 5.7 Income received during the year was above budget by £108,000 in total; with an additional £39,000 government grant received to cover costs relating to the introduction of the Electoral Integrity Programme (EIP), in order to meet the requirements of the Elections Act 2022. £71,000 income higher than budget was from favourable interest rates in the year. Significant Variances between Forecast and Actual Variances for 2022/23 5.8 As explained in paragraph 4.5, the total underspend in 2023/24 was £673,000; core budget at £473,000 and NDR Reform budget at £200,000. This is compared to an estimated variance of £543,000 reported to the Board in January; being a core budget variance of £379,000 and NDR Reform of £164,000. 5.9 The main areas of difference between the forecast and the final outturn was on staffing where an underspend of £449,000 was forecast and the actual year end underspend was £514,000. IT Maintenance and Support was forecast to have an underspend of £22,000 and out turned with a £77,000 underspend, with more details of IT spend in para 5.3. 5.10 In NDR reform, the actual underspend was £200,000 compared to an estimated £164,000, this is due to higher underspend on staff (£21,000) and other costs (£15,000) than had been estimated. £268,000 had been requisitioned for NDR reform expenditure and £163,000 had been estimated to be used from reserves but as the underspend came in higher than forecast this was not required in 2023/24 and remains available for use in the future. 6 CONCLUSION 6.1 The Board met the statutory deadline for the submission of the annual accounts to the External Auditor by 30 June 2024. Page 76
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6.2 The Board generated a surplus of £673,000 for the year to 31 March 2024. It is anticipated that a total of £447,000 will be returned to constituent authorities following the annual audit. Author of Report: Background papers: Held within Accountancy Section, Moray Council Date: Page 77
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APPENDIX 1 GRAMPIAN VALUATION JOINT BOARD REVENUE MONITORING STATEMENT FOR PERIOD 1 APRIL 2023 TO 31 MARCH 2024 Line Estimated Estimated No. Total Budget Actual Variance Outturn Variance 2023/24 31-Mar-24 31-Mar-24 2023/24 2023/24 £'000 £'000 £'000 £'000 £'000 Employee Costs 1 Salaries 3,038 2,671 367 2,714 324 2 National Insurance 319 274 45 285 34 3 Superannuation 584 513 71 513 71 4 Additional Pensions 24 23 1 24 - 5 Other Employee Costs 7 1 6 7 - 6 Training 33 9 24 13 20 Total Employee Costs 4,005 3,491 514 3,556 449 Property Costs 7 Accommodation Charges 299 297 2 290 9 8 Repairs and Maintenance 23 11 12 8 15 9 Energy Costs 15 18 (3) 19 (4) 10 Cleaning 4 5 (1) 5 (1) Total Property Costs 341 331 10 322 19 Transport Costs 11 Staff Travel and Subsistence 45 57 (12) 56 (11) Total Transport Costs 45 57 (12) 56 (11) Supplies & Services 12 Equipment, Furniture & Materials 9 6 3 9 - 13 PPE 1 - 1 1 - 14 Reference Books 9 12 (3) 16 (7) 15 Printing & Stationery 18 7 11 16 2 16 Postages & ER Printing 330 373 (43) 362 (32) 17 Telephones 7 8 (1) 8 (1) 18 Advertising 1 1 - 1 - 19 IT Maintenance & Support 338 261 77 316 22 20 Valuation Appeals 30 6 24 30 - 21 Members' Allowances 4 6 (2) 4 - 22 Fees, Charges & Subs 8 3 5 6 2 23 Specialist Services 29 38 (9) 29 - 24 Conference Fees & Subsistence 2 2 - 2 - 25 Other Supplies & Services 4 7 (3) 6 (2) Total Supplies & Services 790 730 60 806 (16) Support Services 26 Lead Authority Charge 62 69 (7) 65 (3) Total Support Services 62 69 (7) 65 (3) Gross Expenditure 5,243 4,678 565 4,805 438 Income 27 Sales and Other Income (15) (13) (2) (15) - 28 Government Grant (14) (53) 39 (53) 39 29 Interest on Revenue balances (4) (75) 71 (70) 66 Total Income (33) (141) 108 (138) 105 30 Net Expenditure 5,210 4,537 673 4,667 543 Funded from Reserves 31 NDR Reform (163) - (163) - (163) 32 Electoral Reform (13) (13) (13) - Total Funded from Reserves (176) - (176) (13) (163) 33 Requisitions (5,034) (4,588) (446) (5,034) - 33 (Surplus)/Deficit for Year - (51) 51 (380) 380 Item 7. Page 79
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APPENDIX 1 GRAMPIAN VALUATION JOINT BOARD REVENUE MONITORING STATEMENT FOR PERIOD 1 APRIL 2023 TO 31 MARCH 2024 Line Core Budget NDR Budget Total No. Variance Variance Variance 31-Mar-24 31-Mar-24 31-Mar-24 £'000 £'000 £'000 Employee Costs 1 Salaries 245 122 367 2 National Insurance 33 12 45 3 Superannuation 47 24 71 4 Additional Pensions 1 - 1 5 Other Employee Costs 6 - 6 6 Training 17 7 24 Total Employee Costs 349 165 514 Property Costs 7 Accommodation Charges 2 - 2 8 Repairs and Maintenance 12 - 12 9 Energy Costs (3) - (3) 10 Cleaning (1) - (1) Total Property Costs 10 - 10 Transport Costs 11 Staff Travel and Subsistence (15) 3 (12) Total Transport Costs (15) 3 (12) Supplies & Services 12 Equipment, Furniture & Materials 2 1 3 13 PPE 1 - 1 14 Reference Books (3) - (3) 15 Printing & Stationery 11 - 11 16 Postages & ER Printing (43) - (43) 17 Telephones (1) - (1) 18 Advertising - - - 19 IT Maintenance & Support 59 18 77 20 Valuation Appeals 24 24 21 Members' Allowances (2) (2) 22 Fees, Charges & Subs 1 4 5 23 Specialist Services (18) 9 (9) 24 Conference Fees & Subsistence - - 25 Other Supplies & Services (3) (3) Total Supplies & Services 28 32 60 Support Services 26 Lead Authority Charge (7) (7) Total Support Services (7) - (7) Gross Expenditure 365 200 565 Income 27 Sales and Other Income (2) - (2) 28 Government Grant 39 - 39 29 Interest on Revenue balances 71 - 71 Total Income 108 - 108 30 Net Expenditure 473 200 673 Funded from Reserves 31 NDR Reform (163) - (163) 32 Electoral Reform (13) - Total Funded from Reserves (176) - 33 Requisitions (446) - (446) 33 (Surplus)/Deficit for Year (149) 200 64 Breakdown of Actual Variance Page 80
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REPORT TO: GRAMPIAN VALUATION JOINT BOARD ON 28 JUNE 2024 SUBJECT: REVENUE BUDGET MONITORING STATEMENT FOR THE PERIOD 1 APRIL TO 31 MAY 2024 BY: TREASURER TO THE BOARD 1. REASON FOR REPORT 1.1 To consider the Revenue Budget Monitoring Statement for the period 1 April to 31 May 2024. 2. RECOMMENDATION 2.1 It is recommended that the Board considers the Revenue Monitoring Statement to 31 May 2024. 3. CURRENT POSITION 3.1 At its meeting on 26 January 2024, the Board agreed the Revenue Budget for 2024/25 (paragraph 5 of the Minute refers) be set at £5,178,000 and approved the requisitions to constituent authorities of £5,022,000, with £156,000 being funded from the earmarked NDR reserve. 3.2 Appendix 1 shows the monitoring position to 31 May 2024 against the budget. It gives details of the 2024/25 Revenue Budget, actual expenditure to date and the variance of expenditure against budget to date. 3.3 Total net expenditure at 31 May 2024 is £522,000 which is an underspend against budget to date of £300,000. 3.4 There are currently 14 vacancies and recruitment is actively being carried out. NDR Reform 3.5 There is £424,000 approved budget this year for continuing the implementation of the NDR reforms following the Barclay review. £156,000 will be funded from the balance in the earmarked reserve with a further £268,000 included in the requisitions from authorities. 3.6 Of the NDR budget, £387,000 is for staffing, including £7,000 for training. As mentioned in para 3.4, recruitment is being actively pursued and within NDR Reform two valuer posts and one clerical post remain vacant. Item 8. Page 81
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ITEM: PAGE: 2 Year to Date Variances 3.7 There is a £123,000 underspend against budget to date within employee costs. The variance arises from vacant posts in the establishment, including NDR posts not yet occupied, and a 3% pay award for 2024/25 which has been budgeted for but not yet agreed. 3.8 There is a small overspend on property costs of £6,000 . 3.9 Transport Costs are on budget to date. 3.10 Budgets within Supplies and Services are over by £17,000 to date, with the main variances in Postages and ICT Maintenance; underspends of £29,000 and an overspend of £43,000 respectively. This is not causing concern at this early stage of the year. 3.11 Support charges are processed at 31 March as part of the year end closedown. 3.12 There are no other significant variances to report at this early stage in the year Government Grant funding 3.13 Funding is being given to local authorities and Valuation Joint Boards for the introduction of the Electoral Integrity Programme (EIP), in order to meet the requirements of the Elections Act 2022. New measures being introduced include the requirement to show ID at polling stations, improving the accessibility of elections for people with disabilities, and bringing in changes to postal and proxy voting. Government Grant income of £235,000 has been received from the Department of Levelling Up, Housing and Communities in May for the Electoral Integrity Programme New Burdens funding. The Assessor has received notification of a further £141,000 for EIP to be received in June 2024 to reflect the impact of the Elections Act at the UK Parliamentary General Election in July 2024. 4. CONCLUSION 4.1 The total net expenditure as at 31 May 2024 is £522,000 giving an underspend against budget to date of £300,000. 4.2 The Assessor and his Senior Management Team closely monitor and control budgets in order to keep within agreed levels and generate savings wherever possible throughout the year. 4.3 A detailed revenue monitoring and estimated outturn statement will be reported at the Board meeting in November 2024. Author of Report: Susan Souter, Senior Accountant Background papers: Held within Accountancy Section, Moray Council Date: June 2024 Page 82
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APPENDIX 1 GRAMPIAN VALUATION JOINT BOARD REVENUE MONITORING STATEMENT FOR PERIOD 1 APRIL TO 31 MAY 2024 Line 2024-25 2024-25 Actual Variance No. Total Budget Budget to Date 31-May-24 31-May-24 £'000 £'000 £'000 £'000 Employee Costs 1 Salaries 3,181 530 428 102 2 National Insurance 338 56 44 12 3 Superannuation 320 53 44 9 4 Additional Pensions 25 4 2 2 5 Other Employee Costs 7 - - - 6 Training 71 2 4 (2) Total Employee Costs 3,942 645 522 123 Property Costs 7 Accommodation Charges 309 136 143 (7) 8 Repairs and Maintenance 27 - - - 9 Energy Costs 15 2 1 1 10 Cleaning 5 1 1 - Total Property Costs 356 139 145 (6) Transport Costs 11 Staff Travel and Subsistence 50 8 8 - Total Transport Costs 50 8 8 - Supplies & Services 12 Equipment, Furniture & Materials 9 - 2 (2) 13 PPE 1 - - - 14 Reference Books 13 4 5 (1) 15 Printing & Stationery 18 1 1 - 16 Postages & ER Printing 434 38 9 29 17 Telephones 10 6 6 - 18 Advertising 1 - - - 19 IT Maintenance & Support 220 14 57 (43) 20 Valuation Appeals 30 1 1 - 21 Members' Allowances 4 - - - 22 Fees, Charges & Subs 8 - - - 23 Specialist Services 30 - - - 24 Conference Fees & Subsistence 2 - - - 25 Other Supplies & Services 4 1 1 - Total Supplies & Services 784 65 82 (17) Support Services 25 Lead Authority Charge 65 - - - Total Support Services 65 - - - Gross Expenditure 5,197 857 757 100 Income 26 Sales and Other Income (15) - - - 27 Interest on Revenue balances (4) - - - 28 Government Grant Income - - (235) 235 Total Income (19) - (235) 235 29 Net Expenditure 5,178 857 522 335 Funded from Reserves 30 NDR Reform (156) - - - 31 Electoral Reform - - - - Total Funded from Reserves (156) - - - 32 Requisitions (5,022) (822) (822) - 33 (Surplus)/Deficit for Year - 35 (300) 335 Item 8. Page 83
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REPORT TO: Grampian Valuation Joint Board on 28 June 2024 SUBJECT: Appointment of Depute Electoral Registration Officer BY: Assessor & ERO 1. Reason for Report 1.1 To provide additional resilience to the work of the Electoral Registration service, and additional support to the Electoral Registration Officer, the Board are asked to consider the appointment of an additional Depute Electoral Registration Officer (ERO) with full powers. 2. Recommendation 2.1 The Board appoint the Principal Admin Officer, Linda Smith, as a Depute Electoral Registration Officer with full powers. 3. Background 3.1 Electoral Commission guidance recommends the appointment of Depute EROs to carry out the functions of the ERO and be available to act in their absence. The Elections Act 2022 places further obligations on the ERO, which it would be more practical for a depute to undertake. 3.2 The guidance further recommends that, “Any deputes appointed should have the skills and knowledge required to carry out the functions that they have been assigned.” 4. Current Position 4.1 Under Section 8(3) of the Representation of the People Act 1983, every local authority in Scotland is required to appoint an electoral registration officer. Aberdeen City, Aberdeenshire and Moray councils have delegated this responsibility to the Board. 4.2 Electoral Registration Officers are responsible for maintaining and publishing the registers of electors in the areas for which they act. 4.3 The Board have appointed the Grampian Assessor as the Electoral Registration Officer and the two Depute Assessors as Depute Electoral Registration Officers. Item 9. Page 85
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4.4 Under Section 52(2) of the Representation of the People Act 1983, the councils which appointed the ERO may approve the appointment of Depute EROs to perform and exercise any of the duties and powers of the ERO. 4.5 As noted at 4.1, Aberdeen City, Aberdeenshire and Moray councils have delegated this responsibility to the Board. 4.6 Examples of the statutory functions currently placed on the ERO that may, in practice, be better undertaken by a Depute are: • Conducting a registration hearing, following a registration review and an objection to the removal of an elector from the register of electors, • Signing a temporary voter authority certificate, issued to an elector within six days of an election. • Determination of registration applications by overseas electors 4.7 In accordance with Electoral Commission guidance, and to ensure that there is an officer available to discharge these functions, it is suggested that it would be sensible to arrange for the ERO to be able to delegate their powers and duties. This would ensure that if it became necessary to hold a hearing or sign a temporary voter authority certificate, it could be dealt with efficiently and effectively without unreasonable delay. 4.8 The Principal Admin Officer is responsible for the day-to-day management of the admin staff involved in the provision of the electoral registration service. 4.9 The Principal Admin Officer is an experienced practitioner, having worked in electoral registration for over 30 years, having held the Association of Electoral Administrators’ Certificate in Electoral Administration for 10 years and having been a member of the Scottish Assessors Association’s Electoral Registration Committee since 2017. The Principal Admin Officer has an exceptional knowledge of electoral law and practice. 4.10 Other Boards who have appointed their equivalent of the Principal Admin Officer to a post of Depute ERO include Orkney & Shetland, Central Scotland, Highland & Western Isles and Lothian. 5. Implications 5.1 There are no financial implications. The Depute ERO would not receive any additional payment. 5.2 There are no staffing implications. The appointment of a Depute ERO would be associated with an already designated post and would not require further recruitment. 5.3 The Treasurer and Moray Council’s Head of HR, ICT & Organisational Development have been consulted on this report and have no concerns. Page 86
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6. Conclusion 6.1 The appointment will provide additional resilience and support to the Electoral Registration Officer, particularly during the period of an election and when the two existing Depute EROs are heavily involved with valuation related matters subject to tight legislative deadlines and timescales. Author of Report: Mark Adam, Assessor & ERO Page 87
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REPORT TO: Grampian Valuation Joint Board on 28 June 2024 SUBJECT: Governance BY: The Assessor & ERO 1. Reason for Report 1.1 To update the Board on the review of the Board’s Standing Orders and the creation of an Unacceptable Actions policy. 2. Recommendation 2.1 It is recommended that the Board note the content of the report and consider the changes to the Standing Orders (Appendix 1) and approve the Unacceptable Actions Policy (Appendix 2). 3. Background 3.1 The Board’s governance documents are subject to regular review to ensure that they remain up-to-date in terms of legislative requirements, good practice and operational relevance. 3.2 The Board’s Standing Orders were last updated in February 2020. 3.3 An Unacceptable Actions Policy is required to provide staff and customers with guidance on what actions are considered unacceptable and what we will do to protect our staff in the face of such actions. 4. Current position 4.1 The Standing Orders have been amended to update the wording and reflect the changes to the way the Board operates post-pandemic. 4.2 The Board does not currently have an Unacceptable Actions Policy. The policy which is shown as Appendix 2 mirrors closely the policy adopted by the Scottish Public Services Ombudsman. 5. Conclusion 5.1 The changes to the Standing Orders are relatively minor and do not change the way the Board operates in any significant manner. Item 10. Page 89
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5.2 Standing Order 64 states “No alteration to the Standing Orders shall be made without notice given at one meeting of the Board to be discussed at the following one.”. 5.3 This report provides the necessary notice and the revised Standing Orders can therefore be discussed at the next meeting of the Board. 5.4 The Unacceptable Actions Policy will give staff clear guidance on what actions from customers the Board and Management consider inappropriate and unacceptable and provide them with clear direction on how to deal with such actions. 5.5 It is recommended that the Board approve the Unacceptable Actions Policy. Author of Report: Mark Adam, Assessor & ERO Page 90
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Page 1 GRAMPIAN VALUATION JOINT BOARD STANDING ORDERS INDEX The following Index has been Hyperlinked therefore all you need to do is click on the Heading you require and it will take you to the relevant paragraph in the document. Order Number Page 1 Application of interpretation act 2 2 Commencement 2 3 Definitions 2 - 3 4 – 8 Board meetings 3 9 – 11 Quorum 3 - 4 12 – 14 Notice of meetings 4 15 – 16 Order of business 4 17 – 19 Chair 5 20 – 24 General conduct of board meetings 5 - 6 25 Declaration of financial and other interests 6 26 – 29 Adjournment of meeting 6 30 – 31 Approval of minutes 7 32 Written questions 7 33 – 34 Question time 7 35 – 39 Notices of motion 7 - 8 40 – 44 Motions and amendments 8 - 9 45 – 48 Order of debate 9 49 – 52 Points of order 9 53 – 55 Closure of debate 10 56 – 58 Voting at meetings of the board and sub- committees 10 - 11 59 – 61 Dissent 12 62 Alteration or recission of previous resolution 12 63 – 64 Suspension and alteration of standing orders 12 65 – 70 Admission to meetings 12-13 71 Execution of documents 13 Version 8.0d - 28 June 2024 Item 10. Page 91
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Page 2 APPLICATION OF INTERPRETATION ACT 1. The Interpretation Act 1978 applies to the interpretation of these Standing Orders as it applies to the interpretation of an Act of Parliament. COMMENCEMENT 2. These Standing Orders shall apply and have effect from (to be confirmed) and be reviewed at least every two years thereafter. DEFINITIONS 3. In these Standing Orders, the following words and expressions have the following meanings:- “the 1973 Act" means the Local Government (Scotland) Act 1973, as amended; "the 1985 Act" means the Local Government (Access to Information) Act 1985; “the 1994 Act" means the Local Government Etc (Scotland) Act 1994; "Order" means The Valuation Joint Boards (Scotland) Order 1995, made under Section 27 (7) to (9) of the Local Government Etc (Scotland) Act 1994; "Board" means The Grampian Valuation Joint Board established under the Order; “Constituent Authority” means any of the Councils of Aberdeen City, Aberdeenshire and Moray; “Sub-Committee” means the appointment of Sub-Committees in terms of Paragraph 3 of Schedule 2 of the Order; “Convener” means the Convener of the Board appointed under Paragraph 3 of Schedule 2 of the Order, or when used in the context of meetings of the Board or Sub-Committee means the Chair presiding the meeting; “Depute-Convener” means the Depute-Convener of the Board appointed under Paragraph 3 of Schedule 2 of the Order; "Member" means a person appointed by any of the Constituent Authorities from their own number to be a member of the Board in terms of Paragraph 1 (3) of Schedule 2 of the Order and, except where the context otherwise requires, includes a Substitute Member as defined below; “Substitute Member” means a person appointed by any of the Constituent Authorities from their own number to be a substitute member of the Board in terms of Paragraph 1 (4) of Schedule 2 of the Order; “Assessor” means the official appointed in terms of Section 27 (2) of the 1994 Act; Page 92
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Page 3 “Treasurer” means the Treasurer appointed in terms of Paragraph 4 of Schedule 2 of the Order; “Clerk” means the Clerk appointed in terms of Paragraph 4 of Schedule 2 of the Order; "Councillors Code of Conduct" means the Councillors Code of Conduct made by Scottish Ministers under tThe Ethical Standards Public Life etc. (Scotland) Act 2000. BOARD MEETINGS 4. First Meeting After Appointment of Members - In a year in which ordinary elections of Councillors are held, the Board shall hold a meeting as soon as practicable after each Constituent Authority has appointed its members and substitute members to the Board. At this meeting, or any adjournment thereof the Board shall appoint the Convener and Depute-Convener from its own number. Where more than one nomination is announced for Convener or Depute-Convener, the Clerk to the Board shall call for a vote to be taken, and the member so nominated shall be appointed Convener or Depute-Convener by a simple majority. The Convener and Depute-Convener shall not, at any time, be members of the same constituent authority (s3(1) of The Valuation Joint Boards (Scotland) Order 1995). 5. Ordinary Meetings - Ordinary meetings of the Board shall be held on such dates, at such time and at such place or places as the Board may from time to time determine. 6. Special Meetings - A special meeting of the Board may be called at any time:- (a) by the Convener; or (b) on a requisition in writing to the Clerk of at least four members of the Board, which meeting shall be held within 14 days of receipt of such requisition by the Clerk. The requisition should state the business to be transacted. 7. Sub-Committee Meetings – At the first meeting of the Board following the ordinary election of its Constituent Authorities, the Board can establish a General Purposes Sub-Committee which shall have as its members the Convener, the Depute- Convener and three others from among the Constituent Authorities of which at least one shall not be representative of the same Constituent Authority as that of the Convener and Depute-Convener. 8. Attendance at Meetings - Members of the Board and Sub-Committee may, if unable to attend such meetings, be represented by a substitute with full voting rights provided the name of that substitute has been intimated to the Clerk not later than the last working day before the appropriate meeting. QUORUM 9. Subject to the provisions of paragraph 4 of Schedule 7 to the Local Government (Scotland) Act, 1973, the quorum for a meeting of the Board shall be four members of whom not all those present shall be members of the same Constituent Authority. The quorum for a meeting of any Sub-Committee of the Board shall be three members, one from each Constituent Authority. Page 93
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Page 4 10. If, during any meeting of the Board, a quorum is not present, the Convener shall direct that the meeting be adjourned for 5 minutes and if, after a lapse of 5 minutes, the Convener shall find that there is not a quorum present, the meeting shall thereupon terminate; but if, before or upon the lapse of the said 5 minutes, a quorum is present, the Convener shall direct that the business of the meeting be forthwith resumed. 11. The Convener shall have power to direct that a special meeting of the Board be called to transact any business which has not been disposed of at a prior meeting which has terminated because of the lack of a quorum; if a special meeting is not convened in such a case, such adjourned business shall, at the next ordinary meeting of the Board, be considered immediately after the approval of Minutes of the previous meeting or meetings of the Board and shall (subject to the discretion given to the Convener under Standing Order No. 15) be commenced at the point at which it was broken off at the termination of the previous meeting. NOTICE OF MEETINGS 12. At least six clear calendar days before a meeting of the Board – (a) notice of the time and place of the intended meeting shall be published at the constituent Council offices and, where the meeting is called by members of the Board, the notice shall name those members and shall specify the business proposed to be transacted thereat; and (b) a summons to attend the meeting, specifying the business to be transacted at the meeting and signed by the Clerk to the Board or his/her authorised representative, shall, subject to Standing Order 13 below, be left at or sent by email/post to the council email/postal address of every member of the Board. 13. If a member of the Board gives notice in writing to the Clerk to the Board that they desire summonses to attend meetings of the Board to be sent to them at some address specified in the notice other than their council email/postal address, any summons addressed to them and left at, or sent by email/post to, that address shall be deemed sufficient service of the summons. 14. Failure of receipt of papers by any member of the Board shall not affect the validity of a meeting of the Board. ORDER OF BUSINESS 15. The business of the Board or any Sub-Committee at any meeting shall proceed in the order of the agenda except that the Convener may, at their discretion, alter the order of business at any stage. 16. Except in the case of business required by or under any statutory provision, no item of business shall be transacted at a meeting of the Board unless it is specified in the summons relating thereto or any supplementary notice and copies of the summons and any supplementary notice are open to inspection by members of the public in Page 94
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Page 5 pursuance of Section 50B(4) of the Local Government (Scotland) Act 1973 or the Convener is of the opinion, by reason of special circumstances which shall be specified in the Minutes, that an additional item should be considered at the meeting as a matter of urgency. CHAIR 17. (a) At a meeting of the Board, the Convener, if present, shall preside. (b) The convener, or in their absence the depute convener, shall preside at all meetings of a board, but where both the convener and the depute convener are absent from any meeting the members present shall appoint a convener for that meeting. 18. The Convener shall, inter alia, - (a) preserve order and ensure that every member of the Board shall have a fair hearing; (b) if a member of the public interrupts the proceedings at any meeting, warn them; if they continue to interrupt, the Convener shall order their removal from the meeting; in the case of a general disturbance in any part of the physical meeting room open to the public, the Convener shall order that part to be closed; (c) decide all matters of order, competency and relevancy; (d) decide between two or more members of the Board indicating a wish to speak by calling on the member who has first caught their eye or by the use of an electronic system if available, whichever the Convener decides; (e) see that due and sufficient opportunity is given to members of the Board who wish to speak to express their views on the subject under discussion; and (f) ensure that the sense of the meeting is properly ascertained with regard to any matter, which is properly before the meeting. 19. The ruling of the Convener on all matters within their jurisdiction shall be final and shall not be open to question or discussion. GENERAL CONDUCT OF BOARD MEETINGS 20. At meetings of the Board - (a) every member of the Board when speaking shall address the Convener; (b) when the Convener indicates they are to speak, no other member of the Board shall continue or begin to speak; (c) when the Convener is speaking, they shall be heard without interruption; and (d) in the event of any person present disregarding the authority of the Page 95
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Page 6 Convener or being guilty of obstructive or offensive conduct, a motion may thereupon be moved and seconded to suspend such person for the remainder of the sitting; the motion shall be put without discussion and, if it be carried, such person shall leave the meeting and, if refusing to do so, shall be removed from the meeting (including the precincts thereof) with such force as may be reasonably necessary. 21. Members of the Board are required to comply with the terms of The Councillors' Code of Conduct. 22. In terms of The Ethical Standards in Public Life etc. (Scotland) Act 2000 (Register of Interest) Regulations 2003 the Board is neither a Council nor a devolved public body and is therefore not under a duty to keep a Register of Members’ Interests. The registers of the interests of individual members are however maintained by the Constituent Authorities. 23. Where a member discloses a pecuniary interest, direct or indirect, in any contract or other matter and is present at a meeting of the Board or the Sub-Committee at which the contract or other matter is the subject of consideration, that person shall, after disclosing the fact, withdraw from the meeting while the contract, proposed contract or other matter is under consideration. 24. Where a member discloses a private or personal interest which is not pecuniary, they may take part in discussion and vote, unless they consider that interest is clear and substantial, in which case they shall withdraw as if the interest were pecuniary. DECLARATION OF FINANCIAL AND OTHER INTERESTS 25. A Member who is present at a meeting where any item of business in which they have any financial or other interest (such as described in the Councillors Code of Conduct) is to be dealt with, shall disclose their interest as soon as possible after the start of the meeting. ADJOURNMENT OF MEETING 26. The Convener shall be entitled, in the event of disorder arising at any meeting of the Board, to adjourn the meeting to a time they may then or afterwards fix. 27. The Board may, at any of their meetings as a Board, adjourn the same to such time as the Convener may then or afterwards fix. 28. A motion for the adjournment of the meeting may be made at any time (not being in the course of a speech) and shall have precedence over all other motions. It shall be moved and seconded without speeches or discussions and shall be put at once to the meeting by the Convener. The vote shall be taken by means of a show of hands or by the use of an electronic voting system if available. 29. When an adjourned meeting is resumed, proceedings shall (subject to the discretion given to the Convener under Standing Order No.15) be commenced at the point at which they were broken off at the adjournment. Page 96
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Page 7 APPROVAL OF MINUTES 30. At each ordinary meeting of the Board, the Minutes of the previous ordinary meeting, and (when practicable) of any intervening special meeting or sub-committee, having been printed and previously circulated, shall be submitted and shall be held as read. No motion or discussion shall be allowed in the Board on these Minutes, except as to their accuracy as a record of the meeting to which they relate. Any objection on this ground must be made by motion and, if necessary, the matter shall be decided by vote in the ordinary manner, provided that, for this matter, discussion and voting shall be restricted to those members who were present at the meeting to which the Minute relates. 31. The Minutes of any special meeting of the Board, if not submitted for approval at the next ordinary meeting of the Board, shall be submitted for approval at the earliest subsequent ordinary meeting at which it is practicable so to do. WRITTEN QUESTIONS 32. Any member can put one question to the Convener about relevant and competent business not already on the Agenda for a meeting of the Board. No member can put more than one question at any meeting. The member must give notice in writing of their question to the Clerk four working days prior to the meeting. A copy of any written answer provided by the Convener will be tabled at the start of the relevant meeting. The member who has put the question may, after the answer has been given, ask one supplementary question directly related to the subject matter but no discussion will be allowed. QUESTION TIME 33. At each ordinary meeting of the Board, 10 minutes will be allowed for question time when any member can put one question to the Convener, regarding any matter within the remit of the Board. The Member who has put the question may, after the answer has been given, ask one supplementary question directly related to the subject matter, but no discussion will be allowed. In the event of further information/investigation being required, in order to answer the question, the Clerk will arrange for a written answer to be provided within seven working days. 34. The Convener may call upon an official to speak at a meeting of the Board to provide factual information in answer to a question put in terms of Standing Order 33. NOTICES OF MOTION 35. Not less than 14 days before an ordinary meeting of the Board, notice of motion in writing, duly signed, may be given by any member of the Board for consideration at that meeting of the Board provided that before submitting such notice of motion, the member shall have taken all reasonable steps to have the subject matter dealt with through the normal channels and shall not have been satisfied with the action taken. Such notice, which shall set forth the proposal without argument or reasons, shall be submitted to the Clerk to the Board. Page 97
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Page 8 36. The Convener, at, or before, the Board meeting, shall decide as to its competence or relevance. 37. If a member of the Board who has given a notice of motion is absent when it falls to be considered by the Board in the first instance, it shall, unless the Board otherwise decides, be put on the agenda of the next ordinary meeting of the Board. If, at the said next ordinary meeting, the member is again absent, the notice of motion shall fall. 38. Any member of the Board submitting a notice of motion shall, if the motion is remitted to the Sub-Committee for consideration and report or with powers, be invited to attend and, where the mover so desires, to address that Committee, if not already a member thereof for the purpose of the remit, they shall also be invited to attend and, where the mover so desires, to address that sub-committee for such purpose, if not already a member thereof. 39. Notwithstanding the terms of Standing Order 50 hereof, any notice of motion remitted by the Board to a Committee or Sub-Committee, which is moved but not seconded shall be recorded in the Minutes. MOTIONS AND AMENDMENTS 40. The following provisions shall apply to motions and amendments directly and competently arising in connection with any subject before the Board:- (a) Every motion or amendment on any question shall be moved and seconded and shall, if the Convener so requires, be given to the Clerk to the Board in writing and read to the meeting before the motion or amendment is further discussed. (b) All amendments must be relative to the motion and no member shall be at liberty to move or second (a) more than one amendment to any motion or (b) an amendment if they have moved or seconded the motion. If an amendment is withdrawn, the mover and seconder thereof shall be at liberty to move or second another amendment or to speak in support of such amendment. (c) No motion to which an amendment has been moved and seconded shall be altered in substance or withdrawn without the leave of the mover and seconder. (d) After an amendment has been moved and seconded, it shall not be withdrawn or altered in substance without the leave of the mover and seconder. 41. A motion for the approval of a Minute of a meeting of the Board, or of any part of such Minute, shall be considered as the motion and any form of proposal which implies mere negation or otherwise if moved, shall be dealt with as an amendment thereto. 42. If any motion or amendment is, in the opinion of the Convener, irrelevant or incompetent, they shall rule the same out of order. Page 98
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Page 9 43. No matter in the Minute of a meeting of the Board competently before the Board shall be withdrawn by the Convener except with the consent of the Board. 44. Motions and amendments moved but not seconded shall be recorded in the Minutes. ORDER OF DEBATE 45. Every member of the Board who indicates a wish to speak at any meeting of the Board shall address the Convener and shall direct their speech:- (a) to the matter before the meeting by proposing, seconding or supporting the motion or any amendment relative thereto or (b) to a point of order or information. No member shall speak supporting the motion or any amendment until the same shall have been seconded. 46. Subject to the right of reply vested in the mover of a motion, no member shall speak more than once in the same debate at any meeting of the Board except on a point of order. 47. The mover of the motion shall have a right of reply but they shall introduce no new matter and, after they have commenced their reply, no other member shall speak on the question except as provided in the immediately preceding paragraph of this Standing Order. 48. In moving a motion or an amendment, a member shall not speak for more than five minutes and every other speaker, and the mover of the motion in reply, shall not speak for more than three minutes. The foregoing limits of time may be exceeded with the consent of the majority of the members present and voting, such vote to be by means of a show of hands or by the use of an electronic voting system if available. POINTS OF ORDER 49. Any member of the Board may at any time at any meeting of the Board speak upon a point of order suddenly arising if they do so as soon as possible and if they declare that they rise to a point of order and refers to the particular Standing Order which, in their opinion, is being infringed. 50. The member who is then addressing the Board shall resume their seat and the member who rises on the point of order shall, when they have concluded, also resume their seat. No other member shall be entitled to speak to the point of order raised except by permission of the Convener. 51. The Convener shall thereupon decide the question and, thereafter, the member who was addressing the Board at the time the point of order was raised shall be entitled (if the ruling permits them so to do) to continue their speech, giving effect to the ruling of the Convener. Page 99
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Page 10 52. The decision of the Convener shall be final on all points of order. CLOSURE OF DEBATE 53. At any meeting of the Board, any member of the Board who has not spoken on a matter being discussed, may move (without making a speech), "That the question be now put", where at least four members (excluding the movers and seconders of the original motion and any amendments) have spoken on the matter. 54. On the motion being seconded, the Convener shall put the same to the meeting without speeches or discussion, and the vote shall be taken by a show of hands. If the motion for closure of debate be carried, the mover of the original motion shall have the right of reply and thereafter the matter under discussion shall be voted on in the ordinary way; if the motion for closure is not carried, the debate shall be resumed. 55. Such a motion may be competently moved a second time after not fewer than two additional members have spoken and so on after every two additional members have spoken. VOTING AT MEETINGS OF THE BOARD AND SUB-COMMITTEES 56. Except in the case of filling a staff vacancy or vacancies and of making appointments, the following provisions shall apply as to voting:- (a) When there is only one amendment to the motion, the vote shall be taken between the motion and the amendment and whichever is carried shall become the finding of the meeting and the Board shall be deemed to have resolved accordingly. (b) When there are more amendments to the motion than one, then, unless the Convener decides otherwise, in order to avoid inconsistency in voting, the last amendment shall be put against that immediately preceding and then the amendment which is carried shall be put against the next preceding and so on until there remains only one amendment, between which and the motion the Board shall divide, and whichever is carried shall become the finding of the meeting and the Board shall be deemed to have resolved accordingly. (c) If, however, one of a number of amendments is any form of proposal, which clearly indicates negation of the motion, the first division shall be taken between it and the motion. If the amendment is carried, the Board shall proceed to the next item of business. If the amendment is not carried, it shall be eliminated from the amendments which, with the motion, shall be voted on in the usual way. (d) In the event of an equality of votes at a meeting, the convener of that meeting shall, subject to (e) below, have a casting vote as well as a deliberative vote. (e) Where there is an equality of votes at a meeting and the matter which is the subject of the vote relates to the appointment of a member of the board to any particular office or sub-committee of the board, the decision shall be by lot. Page 100
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Page 11 57. In the case of filling a staff vacancy or vacancies and of making appointments of members and officers to any particular office, committee or external body, the following provisions shall apply as to voting:- Where only one vacancy requires to be filled or appointment made, and two candidates are proposed and seconded for appointment, a vote shall be taken as between these candidates and the candidate who receives the majority of votes shall be declared duly appointed. Where in such a case as aforesaid more than two candidates are proposed and seconded for appointment, a vote shall first be taken as among all these candidates, each member being entitled to vote for one candidate only. If, as a result of this vote, any candidate receives an absolute majority of the votes of the members of the Board present and voting, such candidate shall be declared duly appointed. If no candidate receives such a majority, the name of the candidate receiving the smallest number of votes shall be struck out, provided that, if two or more candidates tie as receiving the smallest number of votes, a vote or votes shall be taken as between or among these candidates and the candidate who receives the smaller or smallest number of votes shall be dropped. In subsequent votes, the same course shall be followed until one of the candidates receives an absolute majority of votes, when they shall be declared duly appointed or until the candidates are reduced to two, when a final vote shall be taken and the candidate receiving the majority of votes shall be declared duly appointed. (a) Where more than one vacancy requires to be filled for posts of the same nature and at the same level, or where more than one appointment requires to be made, a vote shall first be taken as among all the candidates proposed and seconded for appointment where these exceed the number of vacancies, each member being entitled to vote for candidates up to the number of vacancies to be filled. The result shall be decided by the first vote except in the case where two or more candidates tie as having received an equal number of votes for the vacancy or vacancies. In such cases an additional vote or votes shall be taken as between or amongst these candidates with the candidate having least votes being eliminated and so on until the number of candidates remaining is equal to the number of vacancies. (b) Where in any vote between two or more candidates, or after such additional vote as may be required by (a) and (b) above, there is an equality of votes, the Convener shall have a casting vote, except where the matter which is the subject of the vote relates to the appointment of a member of the Board to any particular office, committee or external body, in which case the decision shall be by lot. (c) In the case of any vote relating to the appointment of an officer, the Minute shall record - (i) the names of those candidates proposed and seconded for appointment but not the names of proposers or seconders, and (ii) the name of the candidate who received the votes of a majority of those present and voting but not the names or numbers of those voting for each candidate. Page 101
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Page 12 58. Except where otherwise directed by these Standing Orders, the vote shall be taken by calling the roll and the names for and against the motion or amendment shall be taken down in writing and recorded in the Minute. DISSENT 59. Any member of the Board who at any meeting of the Board has taken part in a vote or has proposed a motion or amendment which has not been seconded may at such meeting enter their dissent from the resolution adopted, which dissent shall be recorded in the Minute of the meeting, without giving reasons therefor. A member entering their dissent in accordance with this provision may, within fourteen days of such meeting, lodge with the Clerk to the Board a statement containing his or her reasons of dissent. 60. No member shall be entitled to enter their dissent from a resolution of the Board except at the meeting at which such resolution is adopted. 61. Except as herein provided, no reservation or qualification by any member with respect to a particular resolution shall be recorded in the Minutes of Meetings of the Board. ALTERATION OR RESCISSION OF PREVIOUS RESOLUTION 62. No resolution of the Board shall be altered or revoked within six months of its adoption, unless the Board decides that the resolution so taken cannot be implemented or its effect has been substantially altered by subsequent circumstances. SUSPENSION AND ALTERATION OF STANDING ORDERS 63. Any one or more of the Standing Orders (except Standing Order 2 or Standing Order 4) in any case of urgency or upon motion made on a notice duly given may be suspended at any meeting provided that two-thirds of the members of the Board are present and voting shall so decide. Any motion to suspend Standing Orders shall be made with a short explanation and, on such motion being seconded, the Convener shall put the same to the meeting without speeches or discussion. Any vote on such motion shall be by a show of hands or by the use of an electronic voting system if available. 64. No alteration to the Standing Orders shall be made without notice given at one meeting of the Board to be discussed at the following one. ADMISSION TO MEETINGS 65. By virtue of the provisions of Section 50A of the Local Government (Scotland) Act 1973, meetings of the Board and sub-committees shall be open to the public except to the extent (a) that the public shall be excluded under Section 50A(2) of the 1973 Act during consideration of an item of business whenever it is likely that, if they were present, confidential information, as defined in Section 50A(3) of the 1973 Act, would be disclosed to them, or (b) that the public may be excluded by resolution under Section 50A(4) of the 1973 Act during consideration of an item of Page 102
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Page 13 business whenever it is likely that, if members of the public were present, exempt information, as defined in Section 50J of the 1973 Act, would be disclosed to them. 66. On a motion for adoption of such a resolution being duly moved and seconded, the Convener shall put the same to the meeting without speeches or discussion and, on such a motion being carried, all members of the public present (including representatives of the press but not including members of the Board) shall be directed to leave the meeting. 67. Members of the Board remaining in attendance at meetings of sub-committees of which they are not a member in terms of this provision are required to comply with the provisions of Standing Order 25 in relation to disclosure of interest and the provisions of Standing Order 69 as if they were members of the Sub-Committee. 68. Notwithstanding the exclusion of the public as aforesaid, the Board may permit any person to remain in attendance at any meeting for so long as they consider necessary and on the basis that such persons respect the confidentiality of the proceedings. 69. Information as to the proceedings at any meeting from which the public and press are excluded shall not be given to representatives of the press or to any other person except by the Convener or by a person authorised by them so to do. 70. Except for the official recording of the meeting arranged by the Clerk to the Board, no other person or body shall be permitted, without the permission of the Board, to tape record, photograph, video, film or use any other form of electronic, digital or computerised sound or visual recording system during Board or Committee meetings. The official recording will be available on the Board’s section of the Moray Council website for 1 calendar year and then deleted. EXECUTION OF DOCUMENTS 71. Deeds relating to actions and transactions previously authorised by the Board or Sub-Committee acting with powers, and the discharge of heritable securities where the debt has been repaid shall be validly executed & signed by the Clerk to the Board in order to give effect to previous decisions of the Board without the necessity of prior authorisation for the affixing of the seal, provided that the execution of all such documents is reported to the subsequent meeting of the Board. Page 103
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Page 14 Version History Version Status Date By 7.0 Approved 28/02/2020 GVJB 8.0d Draft MJA Page 104
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APPENDIX 2 Grampian Assessor & Electoral Registration Officer Unacceptable Actions Policy On behalf of Grampian Valuation Joint Board Version 0.1d – 21 June 2024 Item 10. Page 105
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2 Introduction This Policy sets out Grampian Valuation Joint Board’s (GVJB’s) approach to the service users whose actions or behaviour GVJB considers unacceptable. We believe that service users have a right to be heard, understood and respected. Occasionally, the behaviour of service users makes it difficult for us to deal with other service priorities due to the time and effort required to deal with a few service users. In some cases this may even extend to actions becoming unacceptable because they involve abuse of our staff or our process. When this happens we have to take action to protect our staff. We consider the impact of the behaviour on our ability to do our work and provide a service to others. This Policy explains how we will approach these situations. 1. Appeals The Assessor is an independent statutory official who carries out his duties in terms of non domestic valuation and council tax legislation. Likewise, as Electoral Registration Officer, he must adhere to appropriate legislation. A separate and distinct appeal system exists for disagreements with entries in the Valuation Roll, Council Tax List or the Register of Electors. An appeal will not therefore be dealt with as a complaint as an appeal must follow the appropriate legislative framework. 2. What actions do GVJB consider to be unacceptable? People may act out of character in times of trouble or distress. There may have been upsetting or distressing circumstances leading up to a particular matter being raised by a service user. We do not view behaviour as unacceptable just because a service user is forceful or determined. In fact, we accept that being persistent can at times be a positive advantage when pursuing a particular issue. However, we do consider actions that result in unreasonable demands on our services or unreasonable behaviour towards GVJB staff to be unacceptable. It is these actions that we aim to manage under this Policy. (a) Aggressive or abusive behaviour We understand that many service users can be angry about the issues they have raised. If that anger escalates into aggression towards GVJB staff, we consider that unacceptable. Any violence or abuse towards staff will not be accepted. Violence is not restricted to acts of aggression that may result in physical harm. It also includes behaviour or language (whether verbal or written) that may cause staff to feel afraid, threatened or abused, and may include threats, personal verbal abuse, derogatory remarks and rudeness. We also consider inflammatory statements and unsubstantiated allegations to be abusive behaviour. Page 106
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3 (b) Unreasonable demands A demand becomes unacceptable when it starts to (or when complying with the demand would) impact substantially on the work of the service. Examples of actions grouped under this heading include: • Repeatedly demanding responses within an unreasonable timescale. • Insisting on seeing or speaking to a particular member of staff when that is not possible, or appropriate. • Repeatedly changing the substance of an enquiry or raising unrelated concerns. An example of such impact would be that the demand takes up an excessive amount of staff time and, in doing so, disadvantages other service users. (c) Unreasonable levels of contact Sometimes the volume and duration of contact made to us by a service user causes problems. This can occur over a short period, for example, a number of calls in one day or one week. It may occur over the life-span of an enquiry when a service user repeatedly makes long telephone calls to us or inundates us with enquiries which essentially have been previously dealt with. We consider that the level of contact has become unacceptable when the amount of time spent talking to a service user on the telephone, or responding to, reviewing and filing emails or written correspondence impacts on our ability to deal with our other workloads. (d) Unreasonable use of the complaints process Individuals with complaints have the right to pursue their concerns through GVJB’s Complaints Handling Policy. They also have the right to complain more than once if subsequent incidents occur. However, this contact becomes unreasonable when the effect of the repeated complaints is to harass, or to prevent us from pursuing a legitimate aim or implementing a legitimate decision. We consider access to our complaints procedure to be important and it will only be in exceptional circumstances that we would consider such repeated use to be unacceptable – but we reserve the right to do so in those exceptional cases. 3. Examples of how we manage aggressive or abusive behaviour The threat or use of physical violence, verbal abuse or harassment towards GVJB staff is likely to result in a termination of all direct contact with the service user. Incidents may be reported to the police. This will always be the case if physical violence is used or threatened. We will not accept any correspondence (letter or e-mail) that is abusive to staff or contains allegations that lack substantive evidence. We will tell the service user that we consider their language offensive, unnecessary and unhelpful and ask them to stop using such language. We will state that we will not respond to their correspondence if the action or behaviour continues. GVJB staff will end telephone calls if they consider the caller aggressive, abusive or offensive. GVJB staff have the right to make this decision, to tell the caller that their behaviour is unacceptable and end the call if the behaviour persists. Page 107
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4 4. Examples of how we deal with other categories of unreasonable behaviour We have to take action when unreasonable behaviour impairs the functioning of our services. We aim to do this in a way that allows a service user to legitimately pursue any issue they so wish to. We will try to ensure that any action we take is the minimum required to solve the problem, taking into account relevant personal circumstances including the seriousness of the issue and the needs of the service user. Actions we may take Where a service user repeatedly phones, sends emails, visits the office, raises repeated issues, or sends large numbers of documents where their relevance isn’t clear, we may decide to: • limit contact to telephone calls from the service user at set times on set days, • restrict contact to a nominated member of GVJB staff who will deal with future calls or correspondence from the service user, • restrict contact from the service user to writing only, • write to the service user advising them that the matter is considered to be closed and no further dialogue will be entered into with them. Where we consider continued correspondence on a wide range of issues to be excessive, we may tell the service user that only a certain number of issues will be considered in a given period and we ask them to limit or focus their requests accordingly. We will always tell the complainant what action we are taking and why. 5. The process we follow to make decisions about unreasonable behaviour Any member of GVJB staff who directly experiences aggressive or abusive behaviour from a service user has the authority to deal immediately with that behaviour in a manner they consider appropriate to the situation and in line with this Policy. With the exception of such immediate decisions taken at the time of an incident, decisions to restrict contact with GVJB are only taken after careful consideration of the situation by a more senior member of staff. (a) How we let people know we have made this decision When a GVJB employee makes an immediate decision in response to aggressive or abusive behaviour, the service user is advised at the time of the incident. When a decision has been made by senior management, a service user will always be told in writing* why a decision has been made to restrict future contact, the restricted contact arrangement and, if relevant, the length of time that these restrictions will be in place. This ensures that the service user has a record of the decision. This can be supplemented if written communication is not the most appropriate form for the service user. (b) The process for appealing a decision to restrict contact It is important that a decision can be reconsidered. A service user can appeal a decision to restrict contact. An appeal could include, for example, a service user saying that: their actions were wrongly identified as unacceptable; the restrictions were disproportionate; or that they will adversely impact on the service user because of personal circumstances. Page 108
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5 A senior member of staff who was not involved in the original decision will consider the appeal. They have discretion to quash or vary the restriction as they think best. They will make their decision based on the evidence available to them. They must advise the service user in writing* that either the restricted contract arrangements still apply or a different course of action has been agreed. This can be supplemented if written communication is not the most appropriate form for the service user. (c) How we record and review a decision to restrict contact A copy of all correspondence in connection with decisions to restrict contact with particular service users will be retained. A decision to restrict contact with a particular service user in relation to a specific matter may be reconsidered if the service user demonstrates a more acceptable approach, or raises a completely different issue that has not been previously considered. * “Writing” includes correspondence by e-mail. 6. Equalities Where the matter concerns an equal opportunity issue then it should be raised with the GVJB’s Depute Assessor for Aberdeen & Moray. Page 109
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6 Version History Version Status Date By 0.1d Draft 21/06/2024 MJA Page 110
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REPORT TO: Grampian Valuation Joint Board on 28 June 2024 SUBJECT: Electoral Registration BY: The Principal Admin Officer 1. Reason for Report 1.1 To update the Board on current developments in electoral registration. 2. Recommendation 2.1 It is recommended that the Board consider and note the content of this report. 3. Background 3.1 Final Elections Act 2022 measures – overseas franchise extension 3.2 2024 Annual Canvass planning 3.3 UK Parliamentary general election 4 July 2024 4. Electoral Registration Update 4.1 Elections Act 2022 4.2 On 16 January 2024 the final measure of the Elections Act 2022 which must be implemented by Electoral Registration Officers (EROs) was launched. 4.3 British citizens who had been living overseas for more than 15 years became eligible to register to vote at UK level elections. Applicants must apply on the grounds of either being previously registered or previously resident at an address in the UK. Applications can be made on the gov.uk register to vote site or by paper application. 4.4 We saw an immediate surge in applications following the launch on 16 January. Key challenges were for staff to become proficient in processing the applications on the ERO processing portal and putting in place processes for checking registers which are no longer held on site by the ERO. The solution for register checks has been a combination of checks to registers held by the local Archivist and to a subscription-based website which holds historical records up to 1976. Item 11. Page 111
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4.5 Annual Canvass 2024 4.6 Preparation and planning for the annual canvass 2024 was in hand in April and May. The intention was for the canvass to be commenced at the earliest possible opportunity, with first communications to be issued on 1 July, 2024. The overall aim was to conclude the canvass before our service became fully committed to the demands of a UK General election. 4.7 On 22 May 2024 a UK General election was called to take place on 4 July 2024 and all canvass activity was put on hold. 4.8 UK Parliamentary General Election 4 July 2024 4.9 Following the announcement of the election, early engagement took place with the council election teams. A timetable for production of poll cards and postal ballot packs is released by the election teams chosen print provider. ERO staff produce data files which are used to populate the various mailings, while the council election team staff liaise with the external print company on the design, production and dispatch of items, which amount to hundreds of thousands of items across Grampian. Early agreement on the upload of ERO data is required to allow all parties to formulate their plans. 4.10 We had outline plans in place for scaling up our processing teams in order to be able to deliver the ERO functions for the election including meeting our agreed upload dates. These plans had to be expedited in order to achieve the necessary scaling up at short notice. 4.11 Scaling up has been phased and has included temporary canvass staff, core staff from other teams such as senior managers, secretarial and IT staff. Overtime for full time staff and additional hours for part time staff have been available from an early stage and staff across the whole team have made significant and exceptional commitments to work in evenings and at weekends to ensure that we can safely deliver our role in the election and ensure that every voter is able to cast their vote by their chosen method. 4.12 Volumes of work in most workstreams have been very high, including registration and absent voting applications, emails, telephone calls and voicemails. Actual physical mail levels have been less than in previous years due to a significant channel shift to the online absent vote application service (OAVA) which is available for most types of application. 5. Conclusion 5.1 We anticipated another very busy year in 2024 with more new rules to implement, the usual annual canvass to undertake and the long anticipated UK Parliamentary general election. Page 112
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5.2 The early calling of the election brought into sharp focus the need for our service to be agile and to react quickly to changes. These attributes rely on a dedicated and loyal staff, both long term and experienced, and those who are fairly new who are now working on their first UK General election. 5.3 The level of commitment shown, including some staff giving up planned leave arrangements has been tremendous and is acknowledged and valued across the management team who would be unable to deliver without it. Author of Report: Linda H Smith, Principal Administrative Officer Page 113
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REPORT TO: Grampian Valuation Joint Board on 28 June 2024 SUBJECT: Risk Management BY: Assessor & ERO 1. Reason for Report 1.1 To report to the Board on risk management. 2. Recommendation 2.1 The Board note the risk register (Appendix 1) and the plans for future reviews. 3. Background 3.1 The Board’s Code of Corporate Governance requires the identification and prioritisation of risks to the organisation’s aims and objectives; the evaluation of the risks being realised and the resultant impact and finally the management of risks. 3.2 The Risk Register is subject to ongoing review with reports submitted to the Board on an annual basis. 3.3 Apart from ongoing reviews by individual risk owners, the Management Team has an overall role in reviewing the register. 4. Current Position 4.1 The strategic risk register that is provided as Appendix 1 was formally reviewed by the Management Team on 19 June 2024 and reflects the position as at that date. No new risks were identified but a risk previously deemed obsolete has been reinstated. 4.2 A summary of the risk status is provided in the table below. Risk Rating 2018 2019 2020 2021 2022 2023 2024 High 4 3 4 2 2 2 2 Moderate 3 3 3 2 1 0 1 Low 4 5 5 7 7 8 8 Tolerable 12 12 12 13 14 14 14 Obsolete 9 9 9 9 9 9 9 Total number of live risks 23 23 24 24 24 24 25 Item 12. Page 115
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4.3 “High” level risks 4.3.1 The number of “High” level risks has remained the same since the last report to the Board. 4.3.2 Risk 1g (Environmental controls for IT Server accommodation inadequate) has been reported to the Board previously and mitigation in terms of monitoring has continued. The reduced load on the servers due to the changes in working practices and the migration of IT services to Aberdeenshire Council means that no temperature alerts have been received for some time. The requirement for this equipment will disappear following the migration of our Oracle servers to Aberdeenshire Council infrastructure. The current risk status remains “High” due to Banff being the Board’s disaster recovery site. 4.3.3 Risk 6a (Inadequate numbers of trained/skilled staff to fulfil statutory functions) remains at “High”, reflecting the continuing difficulties the organisation has faced in the recruitment of surveying personnel. A further round of advertising for qualified surveyors is underway. One member of the technical staff transitioned to a valuer role in 2023 under the graduate apprenticeship program with Napier University, with another expected to do the same in the Autumn 2024. 4.4 “Moderate” level risks 4.4.1 Risk 5d, which had previously been deemed obsolete, has been reinstated on the basis that, over the course of the past year, there has been renewed talk about a council tax revaluation. 4.5 “Tolerable” level risks 4.5.1 There have been no changes to the number of risks with a “Tolerable” rating. 4.6 “Low” level risks 4.6.1 There have been no changes to the number of risks with a “Low” rating. 5. Conclusion 5.1 The identification, evaluation and control of risk are continuous processes and remain live issues for the Management Team and the organisation as a whole. The risk rating profile over time reflects the challenges that face many public sector organisations along with the responses of the organisation to those challenges. The risk register provides a useful quantitative assessment that allows stakeholders to evaluate the capacity of the organisation to maintain operational effectiveness. 5.2 The risk owners and members of the Management Team actively review the risks and controls and seek to identify and assess additional risks that may impact the organisation. 5.3 The risk register will be formally reviewed by the Management Team during the third quarter of 2024. Author of Report: Mark Adam, Assessor & ERO Page 116
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GRAMPIAN ASSESSOR ERO RISK REGISTER APPENDIX Risk Description Worst Case Outcome Scenario Likelihood of actual occurrence Impact if exposure occurs Gross Score Initial Risk Rating Current Controls Quality & Effectiveness of Controls Net Score Revised Risk Rating Risk Owner Action Proposed Review Date Review Cycle 1a Workforce Health & Safety exposure in a varied, sometimes hazardous environment; lone working, seasonal climate, violence & aggression Staff injury, assault; low morale, stress; sickness absence; litigation and insurance claim; backlogs and overtime cost; bad publicity; criminal prosecution 4 3 12 MOD Risk Assessment Programme - Technical + Office + Field activities; Recognised reporting protocols; Issue of Personal Protective Equipment, where appropriate; External advice on control measures; Employee induction. Call in/out procedures documented. Mobile phones in use. Lone working devices in use. Regular contact with staff working remotely and escalation to counselling services via Moray Council. good 6 TOL GMO PPE audit required. Risk assessments to be reviewed. Lone working policy required (Moray Council HR) 01/12/2024 6 monthly 1b Fraudulent activity by employee (Valuation Roll, Council Tax and Electoral Registration) Adverse publicity; Elected Member concern; senior staff reprimand; systems replacement; internal inquiry uses valuable resource. Removal of IER Accreditation. 3 3 9 LOW Audit staff records; Staff training/awareness e.g. conflict of interest; Stringent checks on Valuation Roll and Valuation List amendments improved reporting from 2012/13; Audit reconciliations. ER postal vote number threshold check in place. ER duplicate name check procedure in place. Disclosure Scotland checks carried out on existing staff and new employees. Information protection course has been completed by all staff and now part of new start induction process. Disclosure refreshed every 4 years. Register of interests for all staff implemented December 2020. good 4.5 TOL MJA Review access to ER/VR/CT based on operational requirements. Review Disclosure status of existing staff 01/12/2024 6 monthly 1c Fraudulent activity by employee (Financial) Misappropriation of funds; adverse publicity; Elected Member concern; senior staff reprimand; systems replacement; internal inquiry uses valuable resource 2 2 4 TOL Financial controls, Banking reviewed; Staff training/awareness; External check by Finance staff + audit reconciliations. Purchase card transaction logging and approval system good 2 TOL MJA LHS MJA & LHS to continue close liaison with Treasurer and Accountancy team. 01/09/2024 3 monthly Risk-20240628 Item 12. Page 117
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GRAMPIAN ASSESSOR ERO RISK REGISTER APPENDIX Risk Description Worst Case Outcome Scenario Likelihood of actual occurrence Impact if exposure occurs Gross Score Initial Risk Rating Current Controls Quality & Effectiveness of Controls Net Score Revised Risk Rating Risk Owner Action Proposed Review Date Review Cycle 1f Elgin office accommodation may be unfit for current demands of service. Concern regarding DDA. Health & Safety of staff compromised; poor security; inadequate storage; failure to comply with legislation e.g. DDA; poor image, operational inefficiency; morale damage 4 2 8 LOW Service responsiveness to assessed risks. Replacement windows installed, maintenance and refurbishment programme underway. Disabled access arrangements with ground floor accommodation occupier. ok 6.4 TOL MJA Alternative options currently being considered as part of a wider review of estate requirements by Moray Council. Fact finding meeting took place in June 2024 and Moray Council will present options for the Board's consideration by the end of 2024. 01/09/2024 6 monthly 2a Inadequate engagement with the Board on Governance matters in general and risk management in particular Adverse audit report; failure to achieve service improvements; No overall organisational recognition of strategic direction 2 3 6 TOL Financial and operational performance information reported to the Board at all meetings. The Board review the operational performance thresholds periodically. Risk analysis is presented to the Board annually. good 3 TOL MJA Monitor risk. 01/12/2024 Annually 2b The service is heavily reliant upon ICT systems; loss or serious interruption of data or service e.g. fire, hacking, virus, patching, employee misuse - intentional or accidental Loss of data and essential records; disclosure of confidential records; cost of recovering systems and data reinstatement; loss of data integrity; Elected Member concern; Partner councils' concern; adverse publicity. Increased issue of ransomware. 3 4 12 MOD Rigid protocols for data back-up; Disaster Recovery Server; Data share with councils; IT Systems managed or monitored by Aberdeenshire IT Team. good 6 TOL MJA Staff training and testing required to raise awareness and reduce risk from ransomware. SLA with Aberdeenshire Council for management of all GVJB IT systems finalised and migration almost complete. 01/09/2024 3 monthly 2c Inadequate corporate policy documents Errors and omissions; avoidable accidents and loss; employee dispute and claims; adverse audit report; fraud; low morale; breach of legislation; inability to change or improve; failure to meet Corporate Governance obligations 4 2 8 LOW HR and governance policies review programme in place. IT policy documents reviewed to comply with PSN requirements. Records Management Plan approved by Keeper. MT to monitor policies and HR to progress review programme. ok 6.4 TOL MT Policy review programme to continue, to include Lone Working. Work on revised record management plan underway. 01/12/2024 6 monthly 2d Inadequate procedure documents Errors and omissions; avoidable accidents and loss; employee dispute and claims; adverse audit report; fraud; low morale; breach of legislation; inability to change or improve; failure to meet Corporate Governance obligations 4 2 8 LOW IT, CT and VR manuals and procedures constantly reviewed. ok 6.4 TOL MJA GMO JAB LHS Work practices under constant review. CT & VR Manuals reviewed and updated as required. 01/12/2024 6 monthly Risk-20240628 Page 118
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GRAMPIAN ASSESSOR ERO RISK REGISTER APPENDIX Risk Description Worst Case Outcome Scenario Likelihood of actual occurrence Impact if exposure occurs Gross Score Initial Risk Rating Current Controls Quality & Effectiveness of Controls Net Score Revised Risk Rating Risk Owner Action Proposed Review Date Review Cycle 3a Referencing & Records Management of our Valuation Roll, Council Tax and Electoral Registration data may be inefficient Regular duplication of work; confusion in use of multiple references for same property 4 2 8 LOW Staff training & advice ok 6.4 TOL JAB File naming convention being reviewed as part of othe review of records management plan. Digitalisation of some property records has been undertaken. Migration of files to Sharepoint underway. 01/12/2024 6 monthly 5f Inadequate funding Essential equipment and Systems upgrade/replacement placed on hold; inability to recruit, retrain or develop staff; poor morale; service improvement opportunities lost; staff leakage 3 4 12 MOD Board can requisition at their required level. We currently have cross discipline working practices in place. good 6 TOL MJA Monitor performance closely for early detection of service degradation. Keep staff informed and involved, encourage innovation and flexible working. Monthly Monthly Risk-20240628 Page 119
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GRAMPIAN ASSESSOR ERO RISK REGISTER APPENDIX Risk Description Worst Case Outcome Scenario Likelihood of actual occurrence Impact if exposure occurs Gross Score Initial Risk Rating Current Controls Quality & Effectiveness of Controls Net Score Revised Risk Rating Risk Owner Action Proposed Review Date Review Cycle 6d Inconsistency of approach to tasks due to geographical spread of offices and different councils involved Imbalance in standards and levels of performance arising out of the differing "capabilities" of our constituent councils; friction with partner councils; audit censure; loss of flexibility 5 2 10 LOW Regular management administrative and technical group meetings, Operational manuals and Statutory requirements. Since implementation of remote working in March 2020 management has been focussed around broad process disciplines and demand with less emphasis on local office and divisional management. good 5 TOL JAB Wholesale review of current procedures still to be implemented. At a national level the SAA Action Plan first published October 2017 includes an issues log. Local issues log maintained & influenced by recent changes in legislation. 01/12/2024 6 monthly Risk-20240628 Page 120
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GRAMPIAN ASSESSOR ERO RISK REGISTER APPENDIX Risk Description Worst Case Outcome Scenario Likelihood of actual occurrence Impact if exposure occurs Gross Score Initial Risk Rating Current Controls Quality & Effectiveness of Controls Net Score Revised Risk Rating Risk Owner Action Proposed Review Date Review Cycle 6e Failure of external contractor at crucial point in service cycle. (ER) Missed deadline; contractual dispute; GVJB blamed for contractor failure; additional expense; re- tendering exercise; audit censure; media comment; friction with partner councils; 3 4 12 MOD Revised procurement procedures implemented and supported by Moray Council Procurement team. A procurement action plan is in place. Canvass Risk Register maintained. Additional infrastructure has been procured to increase resilience. good 6 TOL LHS Regular monitoring.EMS contract extended with possible joint procurement exercise with partner councils planned for 2025. 01/12/2024 6 monthly 6f Failure of external contractor at crucial point in service cycle. (IT) Missed deadline; contractual dispute; GVJB blamed for contractor failure; additional expense; re- tendering exercise; audit censure; media comment; friction with partner councils; 3 4 12 MOD Revised procurement procedures implemented and supported by Moray Council Procurement team. A procurement action plan is in place. Requirement for contingency planning by contractors. Backup network in place. Out of hours monitoring and support contracts in place. GVJB systems now managed by Aberdeenshire IT good 6 TOL MJA Regular monitoring and quarterly meeting with Aberdeenshire IT. Move of GVJB IT systems to Aberdeenshire's environment almost complete. 01/09/2024 3 monthly 6h Out of hours working for statutory events Staff not available to process last minute registration or absent vote applications or to carry out valuation related tasks for revaluation. 3 3 9 LOW Overtime payments or time off in lieu is granted for out of hours working. Employment contracts amended from March 2013 to provide out-of-hours availability. good 4.5 TOL MJA Sufficient advance notice to staff if out of hours working required. 01/12/2+K11+L1 :P46 6 monthly Notes Key MT Management Team Likelihood & Impact of each incident are first multiplied to provide an initial score. CT Council Tax BR Brian Rogan Both Likelihood & Impact are measured on a scale of 1 = Low, 5 = High. ER Electoral Registration GMO Gavin Oag KPI Key Performance Indicator JAB Jim Barron The initial assessment is a consideration of the risks without regard to any controls IT Information Technology KJF Keith Fordyce or procedures that may be in place. This provides a gross score which is an indication of the SAA Scottish Assessors Association LHS Linda Smith potential scale of any problems. IT IS ESSENTIAL THAT GROSS SCORE IS NOT BENEFICIALLY VR Valuation Roll MJA Mark Adam INFLUENCED BY CONSIDERATION OF EXISTING OR INTENDED CONTROLS. RS Rob Strang SJD Steve Dunbar The manager or group then review the CONTROLS that are or should be in place to reduce the various exposures (with reality testing as appropriate) and adjust the gross score by weighting factors (good = 0.5, OK = 0.8, poor = 1.5) to provide a net risk score. Net risk scores are graded - TOLERABLE = < 6.5; LOW = 6.5 up to 10; MODERATE = > 10 up to 15; HIGH = > 15 Any risks still assessed as HIGH or MODERATE should be programmed for corrective action. This should be agreed with the risk owner who should assign responsibility for taking action and the appropriate timescales. e.g. High = commence within 4 weeks; Moderate = commence within 4 months; Low = commence if resource available; Tolerable = No action Risk-20240628 Page 121
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GRAMPIAN ASSESSOR ERO RISK REGISTER APPENDIX Risk Description Worst Case Outcome Scenario Likelihood of actual occurrence Impact if exposure occurs Gross Score Initial Risk Rating Current Controls Quality & Effectiveness of Controls Net Score Revised Risk Rating Risk Owner Action Proposed Review Date Review Cycle Risk Matrix - Likelihood Risk Matrix - Impact Likelihood Description 5 Almost certain Will undoubtedly happen, possibly frequently Over 90% Annual Imminent/near miss 4 Likely Will probably happen, but not a persistent issue Up to 90% 3 year Has happened in the past 3 Possible May happen occasionally Up to 65% 10 year Has happened elsewhere 2 Unlikely Not expected to happen, but is possible Up to 20% 25 year Not known in this activity 1 Remote Very unlikely this will ever happen Less than 5% 100 year Force majeure Impact Score Description Impact on Service Objectives Financial Impact Impact on People Duration of Impact Impact on Reputation 5 Catastrophic Unable to function, inability to fulfil obligations Severe financial loss (> £) Death In excess of 2 years (days) to recover pre event position Highly damaging, severe loss of public confidence 4 Major Significant impact on sevice provision Major financial loss Extensive injury, major permanent harm Between 1 year - 2 years (days) to recover pre event position Major adverse publicity, major loss of confidence 3 Moderate Service objectives partially achievable Significant financial loss Medical treatment required, semi permanent harm up to 1 year Between 6 months to 1 year (½ to 1 day) to recover pre event position Some adverse publicity, legal implications 2 Minor Minor impact on service objectives Moderate financial loss First aid treatment, non permanent harm up to 1 month 2 to 6 months (hours) to recover Some public embarrassment, no damage to reputation 1 Negligible Minimal impact, no service disruption Minimal financial loss (< £) No obvious harm/injury Minimal - up to 2 months (hours) to recover No interest to the press, internal only Risk-20240628 Page 122
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GRAMPIAN ASSESSOR ERO RISK REGISTER APPENDIX Risk Description Worst Case Outcome Scenario Likelihood of actual occurrence Impact if exposure occurs Gross Score Initial Risk Rating Current Controls Quality & Effectiveness of Controls Net Score Revised Risk Rating Risk Owner Action Proposed Review Date Review Cycle Obsolete Risks 1d Storage accommodation (on and off site) may be unfit for current demands of service. Concerns regarding amount of storage space. Inadequate storage; operational inefficiency 0 0 0 TOL Service responsiveness to assessed risks. good 0 TOL 1e Banff office accommodation may be unfit for current demands of service Health & Safety of staff compromised; cost of running repairs; poor security; inadequate storage; failure to comply with legislation e.g. DDA; poor image, operational inefficiency; morale damage 0 0 0 TOL Regular building surveys; Patch & mend repairs as necessary; Fire and security protections and direct alarm links; Ongoing premises replacement/relocation negotiations; Service responsiveness to assessed risks. good 0 TOL MT No longer a current risk. 4a Lack of certainty regarding duty of disclosure under Freedom of Information No longer considered to be an issue and likelihood minimal. 1 1 1 TOL Scottish Assessors Association - pooled expertise; Register created on types of information request received to provide guidance; Controls untested, but increasing level of staff understanding obtained from practical experience good 0.5 TOL MJA Building now vacated and staff have moved to new purpose built office. No longer a current risk. 5a Relocation of Banff office Loss of records; interruption to service and missed deadline; contractor failure; inadequacies in facilities at new site; staff injury, complaint, claim; dispute with contractor; additional, unbudgeted costs 0 0 0 TOL Tight project plan; Close monitoring of plan. Selective timing; Appointment + monitoring of reputable contractors good 0 TOL IHM Revised publication scheme implemented. 5b Relocation of main HQ at future date. Uncertainty over final location; partner timeframe does not recognise essential GVJB service or Statutory deadlines; damage to staff morale; disruption to service; systems failure and related "snagging" problems at new site; staff injury, complaint; loss or damage to equipment; failure by removal contractor; unforeseen costs. 0 0 0 GOOD Move completed successfully good 0 TOL GMO Move completed successfully. No longer a current risk. 5c Outstanding matters in connection with new lease of HQ accommodation Uncertainty over final location; partner timeframe does not recognise essential GVJB service or Statutory deadlines; damage to staff morale; disruption to service; systems failure and related "snagging" problems at new site; staff injury, complaint; loss or damage to equipment; unforeseen costs. 5 3 15 MOD good 12 MOD AWH DGY Move completed in June 2007, new 10 year lease. 5g We may have difficulty managing the outcome of the staffing review; (equal pay legislation). Staffing review completed and Career Grade Scheme approved but not yet fully implemented. Industrial action; poor staff morale; staff leakage; inability to replace, recruit; increased financial cost. 0 0 0 TOL Career grade scheme to be implemented. good 0 TOL IHM Lease finalised. 6g Risk of Solar Flare There is a heightened risk of increased solar flare activity peaking in 2013. Any magnetic media (disk or tape) could be wiped by such an occurrence. 1 5 5 TOL Data in Woodhill House is located in basement, this may offer some protection. Banff and Elgin data vulnerable. Elgin archived data stored at Woodhill House. ok 4 TOL IHM Review successfully completed and Career Grade Scheme implemented. 01/03/2016 6 monthly DGY Industry standard precautions taken Risk-20240628 Page 123
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REPORT TO: Grampian Valuation Joint Board on 28 June 2024 SUBJECT: Valuation Roll & Council Tax Valuation List BY: Depute Assessor & ERO (Aberdeen & Moray) 1. Reason for Report 1.1 To provide an operational update on the valuation services provided by the Assessor including the performance levels achieved during 2023/24. 2. Recommendation 2.1 It is recommended that the Board note the report. 3. Background 3.1 3.2 The Board’s Code of Corporate Governance sets out a framework of performance measurement and evaluation. This framework identifies a number of quantitative service-related performance indicators. The current thresholds for the performance indicators that have been agreed between the Scottish Government and the Scottish Assessors Association were reviewed by the Board in January 2024. 4. 4.1 4.1.1 4.1.2 Valuation Roll Appeals Revaluation 2017 appeals 19 revaluation appeals remain outstanding with the Upper Tribunal for Scotland, a reduction of 17 since January 2024. Revaluation 2017 Running Roll appeals Around 2,800 pre-Revaluation 2023 appeals remain live on our database. Unfortunately, the First-tier Tribunal Local Taxation Chamber has yet to advise Assessors as to the full extent of the withdrawal of Covid-19 material change appeals and the dismissal notices they intend to issue arising from non-responses to letters issued to all appellants last year. The remaining appeals are being disposed of through an ongoing 3 weekly citation programme leading up to the statutory disposal deadline on 31 December 2024. Item 13. Page 125
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4.1.3 Revaluation 2023 proposals The disposal of the 2,456 Revaluation 2023 proposals that were received last year is well under way. The last date for their disposal is 30 September 2025, although the majority should be determined during the course of the 2024 calendar year. It is too early to gauge the conversion rate from proposals made to the Assessor to appeals lodged with the First-tier Tribunal in this new two stage process. 4.2 Running roll updates Appendix 1 provides performance for running roll updates to the Valuation Roll during the period from 1 April 2023 to 31 March 2024 and the previous two years. Performance during 2023/24 continued to be impacted by the level of valuer vacancies and, in particular, the demands of the first annual review of self-catering units imposed by a change in the law designed to reduce tax avoidance. The self-catering review requires the consideration of detailed returns of letting information in order to determine whether or not a property should remain in the Valuation Roll or fall to be entered in the Council Tax Valuation List. Whilst it was reported at the last Board meeting that around 500 properties might be transferred from the Roll to the List, the final total following receipt of late returns and completion of the review was 231 properties: 45 in Aberdeen City, 127 in Aberdeenshire and 59 in Moray. This has resulted in a significant number of queries or appeals that is inevitably leading to a reversal of some of these decisions upon receipt of information that should have been provided when first requested. It is to be hoped that this task will become less onerous going forward as operators become familiar with the demands that the new legislation places on them. 5. 5.1 Council Tax Valuation List Updates to the List Appendix 2 provides performance information for updates to the Council Tax Valuation List. The percentage of updates achieved within the 3 month performance threshold remains below target for a normal year and again reflects the challenges of working with high valuer vacancy levels and the particular demand of the self-catering review mentioned above. Page 126
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5.2 Proposals and Appeals There are currently around 90 live Council Tax proposals and appeals, which are in the process of being resolved mainly through discussion at the initial proposal stage, but also by way of formal appeal hearings set by the First-tier Tribunal for Scotland where no agreement is reached at the first stage. 6. Conclusion The valuation service continues to face significant challenges, particularly having regard to the level of valuer vacancies, the tighter Revaluation timescale and the new two stage appeal process. Nevertheless, the valuation service has performed reasonably well in regard to maintenance of both the Roll and the List and the disposal of outstanding appeals in both systems. Author of Report: Gavin M Oag Depute Assessor & ERO Page 127
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APPENDIX 1 Valuation Roll Performance Indicators as at 31 March 2024 Time period 2023/2024 2022/2023 2021/2022 Amendments within time periods The number of amendments made to the valuation roll during the year as a result of material change of circumstances, error corrections and new subjects. The time period is the period between the effective date of the amendment and the date the corresponding Valuation Notice is issued. 0 - 3 Months % Threshold % 3 - 6 Months % Threshold % Over 6 Months % Threshold % 915 35.92% 65.00% 426 16.73% 20.00% 1,206 47.35% 15.00% 527 30.41% 65.00% 338 19.50% 20.00% 868 50.09% 15.00% 663 39.39% 65.00% 380 22.58% 20.00% 640 38.03% 15.00% Number of amendments 2,547 1,733 1,683 Total number of entries At 1 April 30,296 30,326 30,107 Total Rateable Value At 1 April £934M £1,002M £1,007M Item 13. Page 129
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APPENDIX 2 Council Tax Valuation List Performance Indicators as at 31 March 2024 Time Period 2023/2024 2022/2023 2021/2022 New Entries within Time Periods The time period is the period between the effective date of the amendment and the date the corresponding Banding Notice is issued. 0 - 3 Months % Threshold % 3 - 6 Months % Threshold % Over 6 Months % Threshold % 1,961 64.70% 94.00% 507 16.73% 3.00% 563 18.57% 3.00% 1,938 71.12% 94.00% 623 22.86% 3.00% 164 6.02% 3.00% 2,465 83.16% 94.00% 344 11.61% 3.00% 155 5.23% 3.00% Number of New Entries Added The actual number of new dwellings added to the Valuation List during the year. 3,031 2,725 2,964 Total Number of Entries The actual number of properties shown in the Valuation List as at 1 April annually. 302,364 300,067 297,597 Adjusted to Band “D” Equivalent Original ratios 301,317 298,616 295,659 2017 ratios 317,377 314,462 311,265 Number of proposals accepted 72 12 12 Item 13. Page 131
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REPORT TO: Grampian Valuation Joint Board on 28 June 2024 SUBJECT: Complaints handling performance BY: The Assessor & ERO 1. Reason for Report 1.1 To report on complaints handling performance. 2. Recommendation 2.1 It is recommended that the Board consider the complaints handling performance. 3. Background 3.1 Complaints are valuable. When handled well, they can provide a low cost and important source of feedback and learning for the organisation to drive improvement and restore a positive relationship with service users who may feel let down by poor service. 3.2 2023/24 is the eighth year of operation of the revised Complaints Handling Procedure. The procedure follows the Scottish Public Services Ombudsman’s (SPSO) model complaints handling procedure and comprises three stages • Stage 1 - frontline resolution; • Stage 2 - investigation where stage 1 is not capable of resolving the issue; • Stage 3 - referral to the SPSO where service failure or maladministration has not been identified at Stage 2 and the issue remains unresolved. 3.3 Local authorities are required to assess complaints handling performance to provide assurance in relation to their performance, to facilitate continuous improvement and to assist in benchmarking between local authorities. 4. Current position 4.1 The SPSO’s Complaints Standards Authority (CSA) developed a series of performance indicators. The format for reporting these indicators was amended from 2022/23 onwards by the CSA and this year’s report is the second to reflect the revised style and amended indicators. Item 14 Page 133
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4.2 Complaints performance 4.2.1 Previously reported complaints performance 2019/20 to 2021/22 for comparison Indicator 2019/20 2020/21 2021/22 % No. % No. % No. Total number of complaints 16 5 11 Total number of complaints/1000 population 0.03 0.01 0.02 Complaints closed at Stage 1 100% 16 80% 4 73% 8 Complaints closed at Stage 2 0 20% 1 27% 3 Resolution outcome Complaints upheld at Stage 1 44% 7 0 18% 2 Complaints partially upheld at Stage 1 12% 2 0 0 Complaints not upheld at Stage 1 44% 7 80% 4 55% 6 Complaints upheld at Stage 2 0 0 9% 1 Complaints partially upheld at Stage 2 0 0 18% 2 Complaints not upheld at Stage 2 0 20% 1 0 Resolution time Average time for a full response at Stage 1 2 days 6 days 6 days Complaints resolved at Stage 1 against SPSO target 5 days 100% 16 50% 2 50% 4 Complaints extended at Stage 1 beyond SPSO target 5 days 0 50% 2 50% 4 Average time for a full response at Stage 2 - 10 days 14 days Complaints resolved at Stage 2 against SPSO target 20 days 0 100% 1 100% 3 Complaints extended at Stage 2 beyond SPSO target 20 days 0 0 0 Page 134
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4.2.2 Revised complaints performance statistics format 2023/24 Indicator 2022/23 2023/24 Total Number of Complaints 4 5 Indicator 1: Complaints Received per 1000 of population 0.007% 0.009% Indicator 2: Closed complaints The number of complaints closed at Stage 1 as a percentage of all complaints 75.00% 40.00% The number of complaints closed at Stage 2 as a percentage of all complaints 25.00% 60.00% The number of complaints closed at Stage 2 after escalation as a percentage of all complaints 0.00% 20.00% Indicator 3: Complaints upheld, partially upheld and not upheld The number of complaints upheld at Stage 1 as % of all complaints closed at Stage 1 0.00% 0.00% The number of complaints not upheld at Stage 1 as a percentage of all complaints closed at Stage 1 66.67% 0.00% The number of complaints partially upheld at Stage 1 as a percentage of all complaints closed at Stage 1 33.33% 100.00% The number of complaints upheld at Stage 2 as % of all complaints closed at Stage 2 0.00% 0.00% The number of complaints not upheld at Stage 2 as a percentage of all complaints closed at Stage 2 100.00% 33.33% The number of complaints partially upheld at Stage 2 as a percentage of all complaints closed at Stage 2 0.00% 0.00% The number of escalated complaints upheld at Stage 2 as % of all escalated complaints closed at Stage 2 N/A 66.66% The number of escalated complaints not upheld at Stage 2 as a percentage of all escalated complaints closed at Stage 2 N/A 100.00% The number of escalated complaints partially upheld at Stage 2 as a percentage of all escalated complaints closed at Stage 2 N/A 0.00% Indicator 4: Average time in working days for a full response to complaints at each stage Average time in working days to respond to complaints at Stage 1 3 1 Average time in working days to respond to complaints at Stage 2 20 19 Average time in working days to respond to complaints after escalation N/A 9 Indicator 5: Percentage of complaints at each stage which were closed in full within the set timescales of 5 and 20 working days The number of complaints closed at Stage 1 within 5 working days as % of total number of Stage 1 complaints 66.67% 66.67% The number of complaints closed at Stage 2 within 20 working days as % of total number of Stage 2 complaints 100.00% 100.00% The number of escalated complaints within 20 working days as % of total number of Stage 1 complaints N/A 100.00% Indicator 6: Number of cases where an extension was authorised The number of complaints closed at Stage 1 one where extension was authorised, as % all complaints at Stage 1 33.33% N/A The number of complaints closed at Stage 2 where extension was authorised, as % all complaints at Stage 2 N/A N/A Page 135
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Indicator 7: Customer satisfaction The organisation continues to have a high level of contact with stakeholders in the Grampian area and beyond, with more than 375,000 canvass communications issued for around 450,000 electors. In addition, more than 3,000 new dwellings were added to the Valuation List and more than 2,500 updates to the Valuation Roll being made relative to non-domestic properties. Following the 2023 Revaluation of Non- Domestic subjects and the subsequent publication of the 2023 Valuation Roll, more than 2,500 proposals to alter the Valuation Roll were received. These proposals represent the first stage of the new two-stage appeal process that was introduced on 1 April 2023. This is one of a number of different appeal mechanisms relating to the statutory functions undertaken by the Assessor and Electoral Registration Officer. Representations under these mechanisms cannot, and should not, be recorded as complaints. The volume of complaints has remained very similar to that received in 2022/23 with only five formal complaints having been received. This suggests the continuation of an extremely high level of customer satisfaction from stakeholders of our services. Indicator 8: Learning from complaints A review of the five complaints recorded for 2023/24 show an even spread over our various services. This review has not identified any maladministration, or any significant failure in service delivery. Despite the fact that four of the complaints were partially upheld, these were on very minor issues, though important to the complainant. With the overall number of complaints continuing to be so low, no meaningful analysis of these figures is possible. However, feedback from all complaints over time, including those that have not been upheld, is utilised by the Management Team to improve communications and processes. 5. Conclusion 5.1 The eighth year of operation of the updated complaints handling procedure has remained effective, with ready access for stakeholders and frontline personnel seeking to resolve issues within extremely short timeframes. 5.2 The extremely low number of complaints in 2023/24 does not really allow a comparison of resolution times with previous years. Author of Report: James A Barron Depute Assessor & ERO Page 136
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REPORT TO: Grampian Valuation Joint Board on 28 June 2024 SUBJECT: Staff Vacancies, Recruitment & Upskilling Existing Staff BY: The Assessor & ERO 1. Reason for Report 1.1 To update the Board on the current level of staff vacancies, recruitment and the upskilling of existing staff. 2. Recommendation 2.1 It is recommended that the Board consider and note the contents of this report. 3. Background 3.1 At the January 2023 meeting of the Board, it was requested that the Board be updated at each meeting on the level of vacancies and the steps being taken to improve the situation. 4. Current Vacancies 4.1 There are currently 14 vacant posts: Section Establishment (FTE) Number of vacancies (FTE) Clerical 29 1 IT 3 1 Management 3 0 Secretarial 4 2 Technical 13 1 Valuation 30 9 Total 82 14 Item 15. Page 137
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5. Recruitment 5.1 The Assistant Assessor post that had been vacant for several years has now been filled with the successful applicant taking up the post on 1 May. A further round of recruitment took place in March but there were no suitable applicants for the posts advertised. The previously reported interview for a valuer post that had been delayed at the applicant’s request, is now on hold as the applicant is working on a project they wish to complete. The candidate is still potentially interested in joining our organisation and lines of communication remain open. 6. Action Being Taken 6.1 As previously reported, the Assessor met with a colleague from Moray HR in November to discuss the ongoing recruitment challenges and provided information to HR, including job descriptions, person specifications and job adverts for review, in addition to a summary of recent recruitment outcomes for analysis. A further meeting between Moray HR and the Assessor took place in February to discuss and consider the review and analysis. The advice consisted mainly of methods to improve the messaging, layout and design of the recruitment advertising. The Assessor agreed to implement this advice in the current round of recruitment. 6.2 The planned advertising for the clerical and secretarial vacancies in February was delayed due to operational pressures but as reported previously, no recruitment difficulties are expected in relation to these posts. We still plan to review the IT vacancy following the completion of the work to move to Aberdeenshire IT infrastructure. We are currently advertising the various valuation vacancies through RICS Recruit and myjobscotland, along with our own website. 6.3 A job evaluation exercise is planned for a Graduate Apprenticeship valuer post which may appeal to school leavers and those considering a university course in a property related discipline. 7. Conclusion 7.1 The last meeting with Moray Council HR only suggested cosmetic differences to the way we advertise as a way to improve recruitment. The results of the current round of recruitment will be analysed to identify if the changes were helpful or if a more fundamental review of the issues is required. We will continue to explore identifying more joined up working at a national level on recruitment. In the meantime, we are continuing to try to recruit through normal established channels. Author of Report: James A Barron Depute Assessor & ERO Page 138