Meeting 14Th January 2020

County Buildings Wellington Square AYR KA7 1DR

7 January 2020

TO: ALL MEMBERS OF AYRSHIRE VALUATION JOINT BOARD

Dear Councillor

Ayrshire Valuation Joint Board – Tuesday 14 January 2020

I write to invite you to attend the next meeting of the Ayrshire Valuation Joint Board. This meeting will be held within the Council Chamber, North Ayrshire Council Headquarters, Cunninghame House, Irvine commencing at 10.30 a.m. on Tuesday 14 January 2020 to consider the undernoted business.

Tea and Coffee will be available for Members from 10.00 a.m. onwards.

Yours sincerely

WYNNE CARLAW Clerk

BUSINESS

1. Sederunt

2. Declaration of Interests

3. Minutes of Previous Meeting Minutes of the Meeting held on 17 September 2019 (Page 01)

4. Matters Arising

5. Revised Internal Audit Plan 2019/20 – 2021/22 (Page 07) Report by the Chief Internal Auditor

6. 2020/21 Revenue and Capital Budgets Report by the Treasurer to the Ayrshire Valuation Joint Board (Page 12)

7. Revenue Monitoring Report 2019/20 – Position Statement at 30 November 2019. Report by the Treasurer to the Ayrshire Valuation Joint Board (Page 17)

8. Strategic Risk Register Report by the Assessor and ERO (Page 22)

9. Electoral Registration Report by the Assessor and ERO (Page 37)

10. Valuation and Performance Report by the Head of Valuation Services and Assistant ERO (Page 46)

11. Staff Questionnaire Report by the Assessor and ERO (Page 54)

12. Any Other Competent Business

13. Date and Time of Next Meeting

The next meeting of the Ayrshire Valuation Joint Board is scheduled to take place on Tuesday 3 March 2020 at 10.30am in the Troon Room, County Buildings, Wellington Square, Ayr.

For more information on any of the items on this agenda, please telephone Alison Nelson, Committee Services on (01292) 612474, at Wellington Square, Ayr or e-mail: [email protected]

Agenda Item 3 AYRSHIRE VALUATION JOINT BOARD

Minutes of the meeting held on Tuesday 17 September 2019 at 10.30 a.m. within East Ayrshire Council Headquarters, London Road, Kilmarnock.

Item 1 - Sederunt

Present:

East Ayrshire: Councillors: Gordon Jenkins, John McFadzean (Chair), Maureen McKay, Jim McMahon and Jacqui Todd.

North Ayrshire : Councillors: John Glover and Donald Reid.

South Ayrshire: Councillor: Siobhian Brown

In Attendance: Helen McPhee, Assessor and Electoral Registration Officer (ERO); John McConville, Head of Valuation Services and Assistant ERO; Harry McCormick, Principal Admin and IT Development Officer; Tom Simpson, Service Lead - Corporate Accounting (SAC); Wynne Carlaw, Service Lead – Democratic Governance (SAC) (Clerk); Steven Hill, Senior Accountant (EAC); Pat Kenny, External Auditor and Alison Nelson, Co-ordinator – Democratic Support (SAC).

Apologies: Councillors John Easdale, Margaret George and Jean McClung (North Ayrshire Council); and Councillors Andy Campbell, Iain Campbell, Martin Dowey and William Grant (South Ayrshire Council).

Item 1 – Sederunt

As detailed above.

Item 2- Declarations of Interest

There were no declarations of interest by Members in terms of the Councillors’ Code of Conduct.

Item 3 – Minutes of the Previous Meeting

The Minutes of the meeting of the Ayrshire Valuation Joint Board (the Board) held on 4 June 2019 were submitted.

Decided: to approve the Minutes of the meeting held on 4 June 2019.

Proposed by: Councillor Donald Reid Seconded by: Councillor Gordon Jenkins

1 Item 4 – Matters Arising

Councillor Donald Reid suggested that, for future meetings of the Board, the Agenda and Reports should be published on the Board’s website, the Board

Decided: to approve Councillor Donald Reid’s suggestion to publish, on the Board’s website, the Agenda and Reports for future meetings.

Item 5 – Final Report on the 2018/19 Audit

There was submitted a report (circulated) dated 11 September 2019 by the Treasurer to the Board submitting the external auditor’s final report on the 2018/19 audit for consideration by members of the Board.

Tom Simpson, Service Lead - Corporate Accounting (SAC) introduced Pat Kenny, External Auditor who provided Board Members with an overview of the final report.

The key messages for members, as identified by the auditors, were as follows:-

• there were no issues identified regarding the significant audit risks of occurrence of income and management override of controls; • three audit adjustments were identified which had been corrected in the annual accounts; • unmodified audit opinion on the 2018/19 financial statements; • no issues identified in relation to governance arrangements or fraud; and • the Board should develop a medium term financial strategy which was aligned with that of the Scottish Government.

Decided: the Board agreed to accept the contents of Deloitte LLP’s Final Audit Report.

Item 6 – 2018/19 Annual Accounts

There was submitted a report (circulated) dated 11 September 2019 by the Treasurer to the Board submitting to members of the Board the Annual Accounts for the year ended 31 March 2019 together with the proposed independent auditor’s report.

The Annual Accounts reported a surplus for the year of £17,608 compared with a budgeted deficit of £146,005, which was the planned contribution from reserves. As a consequence of the deficit the accumulated General Fund reserve increased to £481,467 as at 31 March 2019.

With the audit process now concluded, the reserves position would be re-assessed. The Board previously approved a draw of £198,493 from reserves as a planned contribution to the 2019/20 revenue budget.

Proposals for how reserves could be further applied to future projects and/or budgets would be developed for the Board’s consideration.

Councillor Reid enquired if the Clerk and Treasurer’s fee was detailed in the accounts or was that included with the management fee from South Ayrshire Council. Tom Simpson, Service Lead – Corproate Accounting confirmed that the accounts only detailed AVJB staff salaries.

2 Decided:

(1) to approve the Annual Accounts for the year ended 31 March 2019;

(2) to authorise the Chair, Assessor and Electoral Registration Officer and Treasurer to sign and issue the Annual Accounts by 30 September 2019; and

(3) to note that the accumulated General Fund surplus as at 31 March 2019 of £481,467 would be utilised to fund expenditure in future years, as previously approved by the Board.

Item 7 – Revenue Budget Monitoring Report 2019/20 – Position Statement at 31 July 2019

There was submitted a report (circulated) dated 11 September 2019 by the Treasurer to the Board advising members of the Board of income and expenditure for the period 31 August 2019 (monitoring period 5) as compared with the approved revenue budget.

Appendix 1 to this report summarised the year-to-date budget for each main account heading with actual expenditure and income at monitoring period 5.

The Board’s net expenditure at the end of August 2018 was overspent against budget by £6,000 as outlined in paragraph 4.2 of the report. However, by financial year end the Board’s net expenditure, which would include the Barclay Review Funding, was projected to underspend against budget by £75,000.

The impact of the projected full-year underspend would be to reduce the Board’s contribution from reserves in the current financial year set at £198,493 in the approved budget, to approximately £123,000.

Decided: to approve the report.

Item 8 – Corporate Risk Register

There was submitted a report (circulated) dated 5 July 2019 by the Assessor and ERO updating members on the risks currently faced by the Board.

The aim of the report was to inform the Board of the current corporate risks; the potential effects of these and the control measures in place to mitigate the risk(s).

Appendix 1 of the report updated the previous risk register presented to the Board. There had been some changes to the register to address the additional risks and update other previously identified risks.

Decided:

(1) to recognise the significant impact the loss of direct IER funding from the Cabinet Office would have on the Board’s financial resources if there was not significant changes to how the annual canvass was carried out;

(2) to recognise the significant impact the move to 3 yearly revaluations and other changes to non-domestic rates would have on the Board’s financial resources; and

(3) to note the contents of the report.

3 Item 9 – Valuation and Performance Report

There was submitted a report (circulated) dated 5 September 2019 by the Head of Valuation Services and Assistant ERO advising Members on the progress achieved in Valuation and Council Tax for financial year 2019/20; also providing an update to the ongoing reporting performance during the first five months of the financial year 2019/20.

Appendix 1 provided a report on Valuation and Performance in both Council Tax and non- Domestic Rates for the period 1 April 2019 to 31 August 2019 and a summary of the outstanding Council Tax and Non Domestic Valuation Appeals as at 31 August 2019.

As at the end of August 2019 performance indicators were slightly ahead but would be continually monitored against targets.

Allocating resources in an effort to balance workloads continued to be challenging with structures and work practices being constantly reviewed in an effort to work smarter, more efficiently and effectively.

Decided: to note the content of the report.

Item 10 – Electoral Registration

There was submitted a report (circulated) dated 28 August 2019 by the Principal Admin. and IT Development Officer updating members on the position with regard to the Board’s function concerning electoral registration.

Appendix 1 of the report detailed some of the Electoral Registration issues that were ongoing since the previous meeting of the Board.

As a consequence of the polling station review that had now been approved by all 3 Councils, the electoral register was re-published on the 1 July 2019.

The annual Household Enquiry Canvass had commenced, and followed a similar approach to previous years and phased the initial canvass across the 3 Council areas. This would be the final year that the canvass would be undertaken in this format. The canvass started in mid-July and 1st and 2nd reminders had now been issued. Those that failed to respond by early October would be subject to a door knock by electoral canvassers.

Decided: to note the content of the report.

Item 11 – Governance and Performance Framework Review

There was submitted a report (circulated) dated 4 July 2019 by the Assessor and ERO updating the Board on a number of changes to the Governance and Performance Framework.

There had been no major significant changes to the Framework but it had been updated in line with the Board’s Corporate Plan 2018 – 2021.

Decided: to note the content of the report and approve the reviewed Governance and Performance Framework.

Item 12 – Staffing Report

There was submitted a report (circulated) dated 4 September 2019 by the Head of Valuation Services and Assistant ERO advising members of current staffing issues and seeking approval for the office closure during the Christmas and New Year period.

The formation of two larger teams, a Revaluation Team and Survey Team, within the Technical Section would be monitored.

To meet the challenges of the Non-Domestic Rates (Scotland) Bill, three Property Assistants had been promoted to Trainee Valuers and were undertaking a course of study. It was anticipated that the recruitment process, to fill the three subsequent vacancies, would be completed by mid- October.

One of the clerical officers was retiring after 32 yeas’ service to the Board.

Both short term and long term absenteeism, as detailed in the report, would continue to be monitored in accordance with the Board’s Maximising Attendance Policy.

Councillor McFadzean, as a way of thanking staff for all their hard work, suggested the Board together with the Assessor and ERO write to all members of staff prior to the end of each year.

It was also proposed that the office should close on Tuesday 24 December 2019 and re-open on Friday 3 January 2020 with staff requiring to use annual leave/or flexi leave to cover 27th, 30th and 31st December 2019. After further discussion which included debate on the May public holiday and VE Day 2020 the Board

Decided:

(1) to close the office on the 3 January 2020 and grant members of staff, on this occasion only, one day’s annual leave where appropriate, for the 3 January 2020 to mark the Board’s appreciation of the value placed on staff and their hard work and commitment. (2) that in respect of the 4 May 2020 holiday and the proposed V.E. Day holiday (8 May 2020), the Assesor and ERO be granted authority to decide which holiday(s) would be most appropriate, bearing in mind the holiday set by South Ayrshire Council and the result of consultation with staff. (3) to agree that, on behalf of the Board, the Chair and the Assessor and ERO write a letter of thanks to staff on an annual basis; and on this occasion this would be included within staff notification re the day’s leave on the 3 January 2020; and (4) to note the contents of the report.

Item 13 – Service Plan Review 2019

There was submitted a report (circulated) dated 15 July 2019 by the Assessor and ERO updating the Board on developments, changes and challenges which would impact on the 2017-2020 Service Plan.

Decided: to note the contents of the Report.

Item 14 – Annual Complaints Handling Report

There was submitted a report (circulated) dated 4 September 2019 by the Head of Valuation Services and Assistant ERO advising members on the outcome of the Board’s sixth year of operating the Scottish Public Services Ombudsman’s (SPSO) Model Complaints Procedure and to submit a report in accordance with the SPSO’s annual performance indicators.

The Head of Valuation Services and Assistant ERO provided an overview of the report and after discussion the Board

Decided:

(1) to approve the performance indicators as detailed in Appendix 1 of the report;

(2) to agree that the performance indicators should be published on the AVJB’s website; and

(3) to note the content of the report.

Item 15 – Scheme of Delegation

There was submitted a report (circulated) dated 4 July 2019 by the Assessor and ERO informing the Board that the Scheme of Delegation had been reviewed.

There had been no changes to the Scheme of Delegation; this was part of good governance that the Board had sight of the Scheme at appropriate intervals.

Decided: to note the content of the report.

Item 16 – Any Other Competent Business

Councillor Jenkins suggested that the Clerk arrange to contact all members to ascertain whether they wished their papers in hard copy format or electronic in an effort to reduce the level of paper copying currently being done.

Decided: to agree to Councillor Jenkins suggestion of contacting each member to ascertain their preference for either a paper or electronic version of their papers.

Item 17 – Date and Time of Next Meeting

The Board noted that the next meeting would be held on Tuesday 14 January 2020 at 10.30am within the Council Chamber, North Ayrshire Council Headquarters, Cunninghame House, Irvine.

The meeting ended at 11.30 am

Agenda Item No. 5

South Ayrshire Council

Report by Chief Internal Auditor to Ayrshire Valuation Joint Board of 14 January 2020

Subject: Revised Internal Audit Plan 2019/20 – 2021/22

1. Purpose

1.1 The purpose of this report is to seek approval for a revision to the internal audit plan for 2019/20.

2. Recommendation

2.1 It is recommended that the Ayrshire Valuation Joint Board (AVJB):

(i) approves the revised AVJB internal audit plan for 2019/20; and (ii) considers the proposed rolling three year strategic programme of AVJB internal audit work for 2019/20 – 2021/22.

3. Background

3.1 The internal audit plan was approved by the AVJB on 4 June 2019. The internal audit plan is flexible, and it is good practice to amend and update the plan in light of the experience gained from audit work carried out, emerging risks to the Council and the changing environment in which audit work is carried out.

3.2 The Public Sector Internal Audit Standards require that interim changes to the plan require communication to the AVJB for review and approval.

4. Proposals

4.1 Revised Internal Audit Plan 2019/20

4.1.1 The Chief Internal Auditor must communicate the internal audit plan and resource requirements, including significant interim changes, to senior management and the AVJB as appropriate for review and approval.

4.1.2 An amendment is proposed to the internal audit plan for 2019/20, due to a change in circumstances around the implementation of a new NDR system. Due to delays arising from legal issues with a previously planned system implementation, a new partnership has been established with other Assessors to procure a new core system which will replace NDR, council tax and the satellite valuation and workload management systems.

7 4.1.3 The revised due date for implementation of the new core system is July 2020.

4.1.4 The allocation of audit days for the AVJB for 2019/20 remains at 25 days, therefore the revision to the audit plan does not adversely affect the annual internal audit opinion.

4.1.5 The revised audit plan has been prepared by the Chief Internal Auditor in consultation with the Assessor & ERO and senior management team.

4.1.6 The three year plan for 2019/20 – 2021/22 is intended to give comfort to the AVJB over how other areas of risk will be considered in future years. This is subject to ongoing review and potential change, and a revision made to this in light of the timing of the new core system:

• 2019/20 – business continuity and risk management arrangements. This assignment was identified through review of the AVJB risk register where a number of items within the risk register refer to this topic (previously planned for 2021/22). • 2020/21 – core system review. The objective of this assignment is to provide assurance over the controls operating within the new core system being procured by AVJB (previously planned for 2019/20). • 2021/22 – NDR valuations and council tax bandings. The objective of this assignment will be to review the accuracy of changes to valuations and bandings (previously planned for 2020/21). It is considered appropriate to keep this review until after the new system is in place.

4.1.7 The AVJB is responsible for establishing and maintaining appropriate risk management processes, control systems, accounting records and governance arrangements. The internal audit plan forms one element of the AVJB’s review of the effectiveness of the systems of internal control. The AVJB’s response to internal audit activity should lead to the strengthening of the control environment and therefore contribute to the achievement of the AVJB’s objectives.

5. Legal and Procurement Implications

5.1 There are no legal implications arising from this report.

5.2 There are no procurement implications arising from this report.

6. Financial Implications

6.1 Not applicable.

7. Human Resources Implications

7.1 Not applicable.

8. Risk

8.1 Risk Implications of Adopting the Recommendations

8.1.1 There are no risks associated with adopting the recommendations.

8 8.2 Risk Implications of Rejecting the Recommendations

8.2.1 Audit reports include, in the action plans, a separate risk assessment detailing the risk of not implementing each of the audit recommendations.

9. Equalities

9.1 The proposals in this report have been assessed through the Equality Impact Assessment Scoping process. There are no significant potential positive or negative equality impacts of agreeing the recommendations and therefore an Equalities Impact Assessment is not required. A copy of the Equalities Scoping Assessment is attached as Appendix 1.

10. Sustainable Development Implications

10.1 Considering Strategic Environmental Assessment (SEA) - This report does not propose or seek approval for a plan, policy, programme or strategy or document otherwise described which could be considered to constitute a plan, programme, policy or strategy.

11. Options Appraisal

11.1 An options appraisal has not been carried out in relation to the subject matter of this report.

12. Link to Ayrshire Valuation Joint Board plan

12.1 The matters referred to in this report contribute to the AVJB Corporate Plan of monitor and report progress and integrating governance responsibilities into service delivery.

13. Results of Consultation

13.1 There has been no public consultation on the contents of this paper. The Assessor & ERO and members of the AVJB management team have been consulted during the preparation of the revised internal audit plan.

Background Public Sector Internal Audit Standards (PSIAS) 2017 Papers AVJB Internal Audit Plan 2019/20 (approved 4 June 2019)

Person to Contact Laura Miller, Chief Internal Auditor County Buildings, Wellington Square, Ayr, KA7 1DR Phone 01292 612432 E-mail [email protected]

Date: 18 December 2019

9 Appendix 1

Ayrshire Valuation Joint Board Equality Impact Assessment Scoping

1. Proposal details Proposal Title Lead Officer Revised Internal Audit Plan 2019/20 – 2021/22 Laura Miller

2. Which communities, groups of people, employees or thematic groups do you think will be, or potentially could be, impacted upon by the implementation of this proposal? Please indicate whether these would be positive or negative impacts

Negative Community, Groups of People or Themes Positive impacts Impacts The whole community of Ayrshire - - People from different racial groups, ethnic or national origin. - - Women and/ or men (boys and girls) - - People with disabilities - - People from particular age groups for example Older people, - - children and young people Lesbian, gay, bisexual and heterosexual people - - People who are proposing to undergo, are undergoing or have - - undergone a process to change sex Pregnant women and new mothers - - People who are married or in a civil partnership - - People who share a particular religion or belief - - Thematic Groups: Health, Human Rights, Rurality and Deprivation - -

3. Do you have evidence or reason to believe that the proposal will support the Council to:

Level of Negative and/ or Positive General Duty and other Equality Themes Impact (high, medium or low) Eliminate discrimination and harassment faced by particular Low impact communities or groups Promote equality of opportunity between particular communities or Low impact groups Foster good relations between particular communities or groups Low impact Promote positive attitudes towards different communities or groups Low impact Increase participation of particular communities or groups in public Low impact life Improve the health and wellbeing of particular communities or Low impact groups Promote the human rights of particular communities or groups Low impact Tackle deprivation faced by particular communities or groups Low impact

4. Summary Assessment Is a full Equality Impact Assessment (EQIA) required? (A full EQIA must be carried out on all high and medium impact proposals) Yes No x Rationale for decision: This report advises AVJB of the 2018/19 work and seeks approvals for the proposed Internal Audit work 2019-2021. Their decision on this has no specific equality implications.

Signed : Laura Miller Chief Internal Auditor Date: 18 December 2019 Copy to [email protected] 10

11 Agenda Item No. 6

South Ayrshire Council

Report by Treasurer to Ayrshire Valuation Joint Board of 14 January 2020

Subject: 2020/21 Revenue and Capital Budgets

1. Purpose

1.1 The purpose of this report is to update the Members of Ayrshire Valuation Joint Board (the Board) regarding 2020/21 budget considerations.

2. Recommendation

2.1 It is recommended that the Board:

2.1.1 notes the progress made in determining the Board’s future funding arrangements; and

2.1.2 requests that the Assessor and Treasurer bring forward to the next meeting final budget proposals for financial year 2020/21 which ensure that uncommitted reserves remain at an appropriate level.

3. Background

3.1 In March 2019, the Board approved the 2019/20 revenue and capital budgets based on no change in the level of requisitions provided by each constituent authority during 2018/19. This provided net revenue expenditure of £2,290,902 funded by local authority requisitions of £2,092,409 and £198,493 from the Board’s reserves.

3.2 An additional £125,000 of revenue funding was made available to the Board from the Scottish Government through the constituent local authorities for the purposes of implementing the Barclay Review recommendations.

3.3 Separate from revenue funding, the constituent local authorities also agreed to maintain capital funding of £70,000 (first approved in 2018/19) in order to support the Board’s ongoing modernisation projects.

3.4 At that meeting, the Board requested that the Assessor and Treasurer begin discussions with the local authorities to consider future funding arrangements.

12 4. Proposals

4.1 The Board’s projected reserves position is currently as follows:

2019/20

£ Reserves as at 1 April (opening balance) 481,467

Election Contingency Fund set-aside (25,000)

Budgeted contribution from reserves (198,493)

Projected underspend for the year 122,813

Projected uncommitted reserves as at 31 March 380,787

4.2 Projected uncommitted reserves equate to approximately 15% of the Board’s annual net expenditure. Good practice requires that no less than 2% of annual net expenditure (approximately £50,000) should be held in reserves.

4.3 The key financial considerations currently facing the Board can be summarised as follows:

4.3.1 The 2019/20 projected underspend is almost entirely attributed to vacancies arising from the creation of new posted funded from Barclay Review funding. The majority of these posts have now been or are in the process of being filled and as a consequence, it is not anticipated that underspends of such magnitude will recur in future years.

4.3.2 Additional (second tranche) Barclay Review funding is expected to be made available by the Scottish Government in 2020/21 through the constituent local authorities. Although the amount of funding available has not yet confirmed, it will be spent on a combination of essential new posts and associated non-employee costs.

4.3.3 In recent years the Board has been in receipt of Individual Electoral Registration (IER) funding from the UK Cabinet Office of approximately £130,000 per annum which is used to fund the cost of canvassers, equipment and postage associated with IER. It is anticipated (still to be confirmed) that this funding will cease in 2020/21 which, if the case, will lead to additional pressure on the Board’s resources.

4.3.4 The 2020/21 agreed pay award of 3% will cost approximately £60,000 to implement.

4.4 These considerations, taken individually and collectively, could result in significant pressures on the Board’s reserves and quickly eradicate the existing healthy position reported above.

4.5 During the last few months, the Assessor and Treasurer have met with the three local authority Chief Executive Officers in order to outline these considerations as part of the Board’s future funding considerations. As a result of those discussions and in order to ensure that the Board’s uncommitted reserves remain at an 13 appropriate level going forward, the Chief Executive Officers have collectively agreed in principal to the following increases in annual revenue requisitions, where required:

2020/21 Up to a maximum of 5%

2021/22 Up to a maximum of 5%

2022/23 Up to a maximum of 2%

4.6 The required level of increase will be reviewed and determined ahead of each financial year.

4.7 In addition to the revenue funding agreement, the Chief Executive Officers further agreed to provide an additional £50,000 capital funding in 2020/21 to support the ongoing implementation of the Board’s new core operating system.

4.8 The Treasurer is in the process of writing to each of the three constituent authorities in order to confirm these arrangements as part of their budget setting processes.

5. Legal and Procurement Implications

5.1 There are no legal implications.

5.2 There are no procurement implications.

6. Financial Implications

6.1 There are no financial implications arising directly from this report.

7. Human Resources Implications

7.1 Not applicable.

8. Risk

8.1 Risk Implications of Adopting the Recommendations

8.1.1 There are no risks associated with adopting the recommendations.

8.2 Risk Implications of Rejecting the Recommendations

8.2.1 A risk exists that the Board’s financial position will become unsustainable if the recommendations are rejected.

9. Equalities

9.1 The proposals in this report have been assessed through the Equalities Impact Assessment scoping process and there are no significant positive or negative equality impacts of agreeing the recommendations. Therefore an Equalities Impact Assessment is not required. A copy of the Equalities Scoping Assessment is attached at Appendix 1.

10. Sustainable Development Implications 14

10.1 Considering Strategic Environmental Assessment (SEA) - This report does not propose or seek approval for a plan, policy, programme, strategy or document other described which could be considered to constitute a plan, programme, policy or strategy.

11. Options Appraisal

11.1 An options appraisal has not been carried out in relation to this report.

12. Link to Board Corporate Plan

12.1 The proposals in this report link to the Board Corporate Plan Strategic Objectives 1: ‘Service Delivery in Accordance with Statutory Requirements’; 2: ‘Best Value and Continuous Improvement’; and 4: ‘Sound Governance’.

13. Results of Consultation

13.1 There has been no public consultation regarding the content of this report.

Background Papers Report to Ayrshire Valuation Joint Board of 5 March 2019 – 2019/20 Revenue and Capital Budgets

Person to Contact Tom Simpson, Service Lead – Corporate Accounting South Ayrshire Council, County Buildings, Wellington Square, Ayr, KA7 1DR Phone 01292 616136 Email: [email protected]

Date: 7 January 2020

15 Appendix 1

Ayrshire Valuation Joint Board Equality Impact Assessment Scoping

1. Proposal details Proposal Title Lead Officer 2020/21 Revenue and Capital Budgets Tom Simpson

Negative Community, Groups of People or Themes Positive Impacts Impacts The whole community of Ayrshire - - People from different racial groups, ethnic or national origin. - - Women and/ or men (boys and girls) - - People with disabilities - - People from particular age groups for example Older people, - - children and young people Lesbian, gay, bisexual and heterosexual people - - People who are proposing to undergo, are undergoing or have - - undergone a process to change sex Pregnant women and new mothers - - People who are married or in a civil partnership - - People who share a particular religion or belief - - Thematic Groups: Health, Human Rights, Rurality and Deprivation - -

3. Do you have evidence or reason to believe that the proposal will support the Board to: Level of Negative and/ or Positive General Duty and other Equality Themes Impact (high, medium or low) Eliminate discrimination and harassment faced by particular Low impact communities or groups Promote equality of opportunity between particular communities or Low impact groups Foster good relations between particular communities or groups Low impact Promote positive attitudes towards different communities or groups Low impact Increase participation of particular communities or groups in public Low impact life Improve the health and wellbeing of particular communities or Low impact groups Promote the human rights of particular communities or groups Low impact Tackle deprivation faced by particular communities or groups Low impact

4. Summary Assessment Is a full Equality Impact Assessment (EQIA) required? (A full EQIA must be carried out on all high and medium impact proposals) Yes No x Rationale for decision: This report provides an update to Members regarding progress on the 2020/21 revenue budget for Ayrshire Valuation Joint Board. Their decision will have no specific equality implications at this time.

Signed : Tim Baulk Treasurer Date: 7 January 2020 Copy to [email protected]

16 Agenda Item No. 7 South Ayrshire Council

Report by Treasurer to Ayrshire Valuation Joint Board of 14 January 2020

Subject: Revenue Budget Monitoring Report 2019/20 – Position Statement at 30 November 2019

1. Purpose

1.1 The purpose of this report is to advise Members of Ayrshire Valuation Joint Board (the Board) of income and expenditure for the period ended 30 November 2019 (monitoring period 8) as compared with the approved revenue budget.

2. Recommendation

2.1 It is recommended that the Board approves this report.

3. Background

3.1 The 2019/20 revenue budget, which includes a planned draw of £198,493 from reserves, was approved by the Board on 5 March 2019.

3.2 At 1 April 2019, the Board held General Fund reserves of £481,467 prior to the commitment of £198,493 for 2019/20 (refer to paragraph 3.1 above).

4. Proposals

4.1 Appendix 1 to this report compares the year-to-date budget for each main account heading with actual expenditure and income at monitoring period 8.

4.2 The main variances from budget were:

4.2.1 Employee Costs – a year-to-date underspend of £104,000 was almost entirely attributed to vacancies, partly as a result of the process of advertising for and appointing staff to new posts created from Barclay Review funding. The majority of vacant posts either have been or are in the process of being filled and a full year underspend of £136,000 is currently projected.

4.2.2 Property Costs – a year-to-date overspend of £9,000 was attributed to roof repairs and preparatory work associated with renovations anticipated at the time. A full year overspend of £17,000 is currently projected.

4.2.3 Supplies and Services Costs – a year-to-date overspend of £42,000 was primarily attributed to expenditure of £20,000 incurred on ICT equipment as part of the new operating system. This project will be funded from capital 17 and is therefore not currently projected to overspend at the year end. Completion of the digitisation (document scanning) project, which was identified and reported to Members during 2018/19, cost £23,000. This has been partly offset by an underspend on software maintenance costs. Accordingly, a net projected overspend of £14,000 is currently projected for supplies and services costs.

4.2.4 Administrative Costs – a year-to-date underspend of £9,000 was attributed to a number of small budget variances. A full year overspend of £5,000 is currently projected, largely in respect of postage costs.

4.2.5 Third Party Payments – a year-to-date underspend of £23,000 was attributed between payments to national sector agencies and Valuation Appeal Committee costs. At the year-end, the former is expected to be in line with budget while the latter is projected to underspend by £10,000.

4.2.6 Income – income from Individual Electoral Registration (IER) grant funding was £24,000 higher than anticipated in the budget. This was partly offset by a £7,500 under-recovery in rental income, recognising that in the current property market anticipated income from renting out part of the Board’s premises will not be achieved. A further small under-recovery of £4,000 from other income is also projected, resulting in a full-year projected net over- recovery of £13,000.

5. Legal and Procurement Implications

5.1 There are no legal implications.

5.2 There are no procurement implications.

6. Financial Implications

6.1 At monitoring period 8, the Board’s net expenditure was underspent against budget by £103,000 as outlined in paragraph 4.2 above. At the year end, the Board’s net expenditure is currently projected to underspend against budget by £123,000.

6.2 The impact of the projected full-year underspend will be to reduce the Board’s contribution from reserves in the current financial year set at £198,493 in the approved budget, to approximately £76,000.

7. Human Resources Implications

7.1 There are no human resource implications.

8. Risk

8.1 Risk Implications of Adopting the Recommendations

8.1.1 There are no risks associated with adopting the recommendations.

8.2 Risk Implications of Rejecting the Recommendations

8.2.1 There are no risks associated with rejecting the recommendations.

9. Equalities 18

10. Sustainable Development Implications

11. Options Appraisal

11.1 An options appraisal has not been carried out in relation to the subject matter of this report.

12. Link to Board Corporate Plan

12.1 The proposals contained in this report link to the Board Corporate Plan Strategic Objective 3: ‘Monitor and Report Progress’.

13. Results of Consultation

13.1 There has been no public consultation on the contents of this report.

Background Papers Report to Ayrshire Valuation Joint Board of 5 March 2019 – 2019/20 Revenue and Capital Budgets

Person to Contact Tom Simpson, Service Lead – Corporate Accounting South Ayrshire Council, County Buildings, Wellington Square, Ayr, KA7 1DR Phone: 01292 616136 Email: [email protected]

Date: 7 January 2020

19 Appendix 1

Ayrshire Valuation Joint Board 2019/20 Revenue Budget Monitoring Period from 1 April to 30 November 2019

Projected Full Year Y-T-D Y-T-D Y-T-D Y-T-D Full Year Budget Account Budget Actual Variance Variance Variance £ £ £ £ % £

1,934,444 Employee Costs 1,164,212 1,060,619 103,593 Favourable 9% 135,798 Favourable

86,724 Property Costs 63,848 72,661 (8,813) Adverse -14% (16,865) Adverse

61,040 Supplies and Services Costs 38,870 80,975 (42,105) Adverse -108% (14,035) Adverse

11,000 Transport Costs 6,984 4,748 2,236 Favourable 32% 0

261,194 Administrative Costs 222,994 213,576 9,418 Favourable 4% (5,000) Adverse

130,000 Support Services Costs 0 0 0 0% 0

50,000 Third Party Payments 33,328 10,451 22,877 Favourable 69% 10,000 Favourable

(3,000) Financing Costs 0 0 0 0% 0

2,531,402 Gross Expenditure 1,530,236 1,443,030 87,206 Favourable 6% 109,898 Favourable

(2,332,909) Income (1,589,772) (1,605,602) 15,830 Favourable -1% 12,915 Favourable

Net Expenditure/ (Income) 198,493 (59,536) (162,572) 103,036 Favourable 122,813 Favourable (Contribution from/ (to) Reserves)

20 Appendix 2

Ayrshire Valuation Joint Board Equality Impact Assessment Scoping

1. Proposal details Proposal Title Lead Officer Revenue Budget Monitoring 2019/20 – Position Tom Simpson Statement at 30 November 2019

3. Do you have evidence or reason to believe that the proposal will support the Board to:

Level of Negative and/ or Positive General Duty and other Equality Themes Impact (high, medium or low) Eliminate discrimination and harassment faced by particular Low impact communities or groups Promote equality of opportunity between particular communities or Low impact groups Foster good relations between particular communities or groups Low impact Promote positive attitudes towards different communities or groups Low impact Increase participation of particular communities or groups in public Low impact life Improve the health and wellbeing of particular communities or groups Low impact Promote the human rights of particular communities or groups Low impact Tackle deprivation faced by particular communities or groups Low impact

4. Summary Assessment Is a full Equality Impact Assessment (EQIA) required? (A full EQIA must be carried out on all high and medium impact proposals) Yes No x Rationale for decision: This report advises Members of the Board of income and expenditure for the period ended 30 November 2019 (monitoring period 8), as compared with the approved revenue budget. Their decision will have no specific equality implications.

Signed : Tim Baulk Treasurer Date: 7 January 2020 Copy to [email protected]

21 Meeting – 14th January, 2020 – Agenda Item 8

REPORT BY: Helen DM McPhee Assessor & Electoral Registration Officer

SUBJECT: Strategic Risk Register

1.0 Purpose

1.1 The purpose of this report is to update the Board on the risks currently faced by Ayrshire Valuation Joint Board. The format of the register has changed to focus on strategic matters and, where appropriate, there will be project specific risk registers.

2.0 Recommendations

2.1 It is recommended the Board.

2.1.1. Recognises the significant impact the loss of direct IER funding from the Cabinet Office will have on the Board’s financial resources if there is not significant changes to how the annual canvass is carried out.

2.1.2 Recognises the significant impact the move to 3 yearly revaluations and other changes to non-domestic rates will have on the Boards financial resources.

2.1.3 Notes the content of the report.

3.0 Background

3.1 Our aim is to inform the Board of the current corporate risks; the potential effects of these and the control measures in place to mitigate the risk(s).

4.0 Proposals

4.1 Appendix 1 to this report updates the previous Risk Register presented to the Board and it is presented in a different format.

4.2 There has been some change to the register to address additional risks and update other risks faced by the Board.

22 5.0 Legal and Procurement Implications

5.1 There are no legal implications arising from this report.

5.2 There are no procurement implications arising from this report.

6.0 Financial Implications

6.1 All financial implications arising from the contents of this report continue to be monitored by AVJB’s Management Team.

7.0 Human Resources Implications

7.1 There are currently no human resource implications.

8.0 Risk

8.1 Risk Implications of Adopting the Recommendations

8.1.1 New risk(s) have been identified and assessed in line with the Board’s risk management process and are detailed in the attached Strategic Risk Register (SRR). These will be managed within existing operational activities and the status of mitigations are detailed in the SRR. Some of the risks are out with the control of the Board but are continually monitored by the Management Team and the responsible person with appropriate updates submitted to the Board.

8.2 Risk Implications of Rejecting the Recommendations

8.2.1 Rejecting the recommendations will have a negative impact on the achievement of the following strategic outcomes within the Boards Corporate Plan: Service Delivery in accordance with Statutory Requirements; Best Value and Improvement; Sound Governance; Supported and Motivated Colleagues. In addition, rejecting the recommendations may impact on the reputation of the Board.

9.0 Equalities

10.0 Sustainable Development Implications

10.1 Considering Strategic Environmental Assessment (SEA)

This report does not propose or seek approval for a plan, policy, programme or strategy or document otherwise described which could be considered to constitute a plan, programme, policy or strategy.

23 11.0 Options Appraisal

11.1 An options appraisal has not been carried out in relation to the subject matter of this report.

12.0 Link to Board Plan

12.1 The matters referred to in this report contribute to the Board’s strategic objectives as stated in the Board’s Corporate Plan of Service Delivery in accordance with Statutory Requirements; Best Value and Improvement; Sound Governance; Consultation; Supported and Motivated Colleagues and within that to the outcomes: -

12.2 Deliver all ERO functions in connection with Elections & Referenda; continue to maintain and update the Valuation Roll; dispose of all remaining 2005 and 2010 Revaluation Appeals; dispose of all remaining 2010 Running Roll Appeals; continue to maintain and update the Council Tax Valuation List; dispose of all outstanding Council Tax Proposals and Appeals; maximise efficiency and effectively manage our resources; continue to operate planned budgets over a three year cycle; maintain our commitment to effective partnership working; continually review the management of resources across all functions of the Board; further develop our Information Technology; set robust performance objectives and thereafter continually monitor and review those targets; respond timeously to all requests for information received under Freedom of Information legislation; continue to input all relevant information to the Scottish Information Commissioner’s database of FOI and EIR requests; continue to have Health & Safety issues at the core of our service; effectively communicate to all colleagues that they are the Board’s most important asset; upgrade the Board’s premises and equipment to provide a better working environment; continue to provide training and development opportunities.

13.0 Results of Consultation

13.1 There has been no public consultation on the contents of this.

Background Papers Governance Framework – Corporate Plan; Service Plan

Person to Contact Name Helen DM McPhee

Title Assessor & ERO

Location AVJB, 9 Wellington Square, Ayr

Phone 01292 612540

Email [email protected]

Date 26th November 2019

24 Appendix 1

STRATEGIC RISK REGISTER

Title Strategic Risk Register

Who should use this All Staff

Author Assessor & ERO

Approved by Management Team

Approved by Joint Board

Reviewer Assessor & ERO

Review Date

Review History Review No. Details Release Date

Version: 14th January, 2020

Strategic Risk Register

Ayrshire Valuation Joint Boards Strategic Risk Register is underpinned by reference to 3 key risk themes - Resources, Protection and Governance. 9 risks of strategic significance have been identified within these themes.

Risk Themes

Governance Protection Resources

1. Decision Making 5. Public and Employee Protection 6. Financial Constraints

2. Strategic Planning The successful mitigation of these risks will 7. Workforce - Planning and Productivity support the delivery of AVJBs Corporate Plan.

Strategic Risk Management input is provided by Chief Officers and the PAO.

Owners are nominated for each risk to ensure 3. Integrity clear accountability and responsibility in terms of 8. ICT - Resilience, Protection and Capability their management.

Detail is provided on risk mitigations – both current and proposed.

Target dates are recorded in respect of the 4. External Change achievement of the proposed mitigations. 9. Management of Assets

Risk 1 Theme – Governance Title – Decision Making Managed by Elected Members and Chief Officers

Ownership Potential Risk Cause Potential Effect Risk Score Current Mitigations Accountable There is a risk Lack of clarity on EM roles and Failure to drive desired 1. Scheme of Delegation and Standing Orders in Elected Members that key decisions responsibilities. Ambiguity improvements forward. place and reviewed annually. are taken on around impact of decisions on Difficulty in developing and 2. Regular Joint Board meetings; emergency Responsible behalf of the outcomes within AVJBs delivering corporate meetings arranged when required; interim Chair of the Board which may Corporate Plan. objectives and priorities and updates on significant items if required. Board, Depute contradict agreed Political culture which may maintaining stakeholder buy- 3. There are clear policies and procedures in Chair and Board Corporate support Member decisions in. 4 x 2 = 8 place. Assessor & ERO Plan objectives or taken in isolation or as a result Inefficiencies with resources 4. Level of interaction between Joint Board increase risk of public pressure. reassigned to revising members and Chief Officers heightened. exposure to the Lack of consideration or strategic plans, objectives 5. Members supported to deliver good decision organisation as a scrutiny of ‘Risk Implications’ and aims rather than driving making and effective scrutiny through training / whole. on Board Reports or lack of the delivery of these. briefings to ensure roles and responsibilities are information therein. Resources may be directed clearly defined and deliverable in practice. Poor general scrutiny to non-strategic outcomes. 6. Training events held when required on the negatively impacting on good Reputational damage. roles and responsibilities of AVJB by Chief decision making. Officers.

Proposed Mitigations (with dates) Status Progress Bar

1. Review of AVJBs current Delivering Good Governance Framework to ensure that it supports good decision making by the Board has been undertaken and reported to the Board on 17 September 2019. The Board agreed the recommendations (Review June 2020).

2. As part of the 2019/20 assessment against the Board’s Delivering Good Governance Framework, review the extent to which the governance arrangements are effective. (June 2020).

27 Risk 2 Theme – Governance Title - Strategic Planning Managed by Office

Ownership Potential Risk Cause Potential Effect Risk Score Current Mitigations Accountable There is a risk Weakness in Corporate Failure to deliver on Corporate 1. Performance Management Framework in place Corporate that AVJB fails planning process. Failure Plans and achieve priority 2. Governance reporting annually to the Board Governance Team to articulate to address key issues outcomes. with progress marked against objectives. strategic such as financial or Failure to meet expectations of 3. Regular meetings with the Treasurer of the Responsible objectives, that workforce constraints. partners/public/ service users. Board and the Assessors & ERO. Assessor & ERO financial and Reputational damage. 4. Corporate Plan & Service Plan sets out resource 3 x 3 = 9 strategic objectives, outcomes and supporting Lead Officer planning is not actions. Head of Valuation aligned to the 5. Corporate Governance Forum discusses Best Services Boards Plans Value and performance monthly. and that 6. CGF & MT – now considering next steps for decision making BV and performance. is based on 7. Review of the Board’s asset is underway. other 8. The direction set by the Corporate Plan for considerations 2018-21and will be reflected in a review and e.g. political / update of the Workforce Plan. public pressure.

Proposed Mitigations (with dates) Status Progress Bar

1. A schedule of reporting on the Strategic Objectives of the Corporate Plan will take place annually to the Board, the next due in May 2020. (May 2020)

2. Additional work required to ensure the Strategic Objectives are supported by the financial planning and reporting will be ongoing throughout the duration of the Corporate Plan. (September 2020)

3. Consider the closer alignment of all strategic planning and Key Performance Indicators commences during 2020/21. (September 2020)

4. External Auditors will review the Board’s financial position and will make recommendations which will be reported to the Board. (March 2020)

28 Risk 3 Theme – Governance Title - Integrity Managed by Officers

Ownership Potential Risk Cause Potential Effect Risk Score Current Mitigations Accountable There is a risk that the integrity of Existing AVJB Policy Reputational 1.Current policies / training / encryption / firewalls, Corporate AVJB is breached through a range or systems may be damage, financial specifically mandatory online Data Protection training, Governance of failures such as Information ineffective or loss, fines, robust processes for reporting and dealing with data Team Security, Cyber Crime, non- inconsistently prosecution, civil breaches, including oversight by the Data Protection compliance with the General Data implemented. liability. Officer. Responsible Protection Regulations (GDPR), Lack of training or 2. Introduction of more robust processes to ensure Head of Procurement Fraud, Contractual communication. that data subjects’ rights are complied with, in Valuation Failures, Vetting or Financial 4 x 2 = 8 particular Subject Access Requests. Services Irregularities. 3. Adherence to the Records Management Plan that has been agreed with the Keeper and is being implemented. 4. Standing Orders relating to Contracts and to Meetings, Scheme of Delegation, Financial Regulations, Procurement Policy. 5. AVJB Code of Conduct, range of HR / H&S policies, employee vetting processes. 6. Insurance Policy and National Fraud Initiative. 7. Internal Audit. 8. External Audit.

Proposed Mitigations (with dates) Status Progress Bar

1. The Corporate Governance Forum meets regularly to consider a range of key issues such as those described above and develop further appropriate mitigations. The Forum is chaired by the Assessor & ERO and a detailed risk register is maintained to monitor progress and ensure steps are being taken to minimise risk exposure to the Joint Board. (March 2020)

2. Regular reviews of the following takes place by the Board’s lead authority and these are updated for the Joint Board use: Scheme of Delegation, (September 2019 - completed), Standing Orders Relating to Contracts (March 2018 - completed) and Financial Regulations – (December 2018).

29 Risk 4 Theme - Governance Title - External Change Managed by Officers

Ownership Potential Risk Cause Potential Effect Risk Score Current Mitigations Accountable There is a risk Factors imposed upon Requirement to re- 1. Watching brief on national picture with regard Corporate Governance that external the Assessor & ERO and allocate resources, to funding arrangements. Team factors outwith or the Board such as failure to deliver 2. Dissemination of information from CoSLA / the Board’s legislative change, services to an CIPFA, through the SAA. Responsible control may government policy acceptable level or 3. Ability of Officers to understand or determine Assessor & ERO adversely impact change, implications of drive desired potential scenarios, the impact of these on the on ability to fulfil Brexit, political change improvements. organisation if they were to occur and which Lead Officer objectives and nationally or locally. Restrictions on 4 x 3 = 12 options the political leaders have around these. Head of Valuation deliver services. Adverse incidents or Civil budget, reputational 4. Boards Reserves. Services Emergencies. damage. 5. Business Continuity Plan.

Proposed Mitigations (with dates) Status Progress Bar

1. The Corporate Governance Forum and the Scottish Assessors’ Association has had meetings to date to consider the wider implications of Brexit and provide recommendations for further mitigations, although the implications on AVJB are small due to staff demographics and the services we provide. However, the impact on business and rural business, has the potential to increase the number of rating appeals. (March 2020) 2. Engage with government through the SAA and the RICS to mitigate the risks of the review of NDR. (March 2020)

3. Report potential funding gaps to the Treasurer and Board members. (Jan 2020)

30 Risk 5 Theme – Protection Title - Public / Employee Protection Managed by Officers

Ownership Potential Risk Cause Potential Effect Risk Score Current Mitigations Accountable There is a risk that the Budget constraints. Accident, incident, injury or ill 1.Existing Policies and Procedures Corporate Board fails to provide Ambiguity around health to employee’s /service 2.H&S Forum currently undertake H&S Governance Team statutory health and roles and users. Prosecution and Civil Audits and Fire Risk Assessments safety measures to responsibilities or litigation. Financial impact of 3.The PDR process identifies key H&S Responsible employees and service inconsistent claims, increased insurance training requirements for all Board

Assessor & ERO users. application of policy. premiums or fines. Damage to employees.(cross ref R7) Lack of training. Boards reputation. 5 x 2 = 10 4. Access to SACs Healthy Working Lead Officer Lives (HWL) Gold Award re-accredited Head of Valuation annually since 2012. A variety of Health Services Promotion Campaigns and initiatives implemented.

Proposed Mitigations (with dates) Status Progress Bar 1. Review and refresh health and safety policies, procedures and standards. (June 2019).

2. Management team will review and action, based on risk priority, compliance and/or property related issues raised through Fire Risk Assessments, Health and Safety Audits and Property Inspections. (March 2022). 3. HOVS to monitor and update outstanding H&S actions. (March 2020)

4. Increase frequency of Fire Risk Assessments, revised rolling programme being developed to include annual and 2 yearly audits in line with Scottish Fire & Rescue Service requirements. (March 2020)

31 Risk 6 Theme – Resources Title - Financial Constraints Managed by Officers Ownership Potential Risk Cause Potential Effect Risk Score Current Mitigations Accountable There is a risk that UK and Scottish Failure to deliver 1. Annual 2019/20 budget prepared and approved. Corporate current, planned or Government key services or 2. The level of Board reserves is sufficient and sustainable in the short Governance Team expected levels of reductions in meet change in term, however, a more prudent approach may be required in the longer service cannot be funding over a service demands. term. Responsible delivered. number of 3. At the Joint Board meeting the Elected Members are updated on the Treasurer to the years. Resulting 3 x 4 = 12 Boards financial position. Board, Head of in a reduction of 4. Maintain pressure on the Scottish Government to agree Barclay Finance and ICT - funding for settlements which reflect the additional work the review of NDR will SAC AVJB. bring through participation in the SAA and interaction with CoSLA. 5. Through the SAA meet with other EROs and continue to engage with the Cabinet Office to ensure continued funding of IER. 6. The Board’s Workforce Plan will be reviewed and will be used to develop the financial strategy. 7. A three Year Financial Strategy has been approved by the Board, however, this excludes any Barclay settlement which is unknown at this time.

Proposed Mitigations (with dates) Status Progress Bar

1. Longer term budget planning. (March 2020)

2. Continue to develop the recently introduced EMS to provide additional functionality and cost savings. (June 2020)

3. Continue to petition for changes in legislation through the SAA to reduce costs, improved data matching prior to canvass, increased use of email and fewer forms/papers being issued by mail. (March 2020)

32 Risk 7 Theme – Resources Title - Workforce Planning and Productivity Managed by Officers

Ownership Potential Risk Cause Potential Effect Risk Score Current Mitigations Accountable There is a risk Workforce planning is The available workforce is 1. PDR arrangements mandatory within AVJB. Corporate that there is a not sufficiently aligned inadequate to deliver the 2. Policies and Procedures in place and applied. Governance Team misalignment to service and financial Boards objectives. 3. Joint consultative arrangements with trade unions in between the planning. Services not being place and operating effectively. Responsible Board’s existing Poor performance not delivered effectively. 4. Annual employee engagement survey with ongoing Assessor & ERO workforce and the addressed. High turnover and actions and activities in response to survey results. workforce that is Insufficient or absence level. 3 x 3 = 9 5. Recruitment arrangements which improve applicants’ Lead Officer required to deliver inadequate Loss of experience and experience and enhances the Board’s image as an Head of Valuation its objectives and management of organisational knowledge. employer of choice. Services future changes to attendance. Insufficient data and 6. Comprehensive workforce planning reports for the both NDR and ER Failure to identify and evidence to plan for future Board and managers. Canvass. analyse workforce workforce requirements. 7. Availability of a blended suite of training and data. Shortage of critical skills. development materials, including extensive on-line Poor reputation of Inability to recruit to key resources. Board as an employer. roles. 8.Development of the Boards Workforce Strategy. Inadequate training Lack of workforce and development. flexibility and mobility. Lack of employee Low productivity. engagement. High workforce costs. Poor recruitment Reliance on specialist or processes. external organisations Inappropriate terms and contractors. and conditions of Disengaged workforce. employment.

Proposed Mitigations (with dates) Status Progress Bar 1. Further development of the Board’s Workforce Strategy (June 2020)

2. AVJB Training Group strengthened and given time and resources to develop and make available further training opportunities. (June 2020)

3. Development of corporate Vision and Values across all service areas. (July 2019)

4. Further develop and follow up arrangements with the Employee Engagement Survey (December 2020)

33 Risk 8 Theme – Resources Risk - ICT Resilience, Protection and Capability Managed by Officers

Ownership Potential Risk Cause Potential Effect Risk Score Current Mitigations Accountable There is a risk that Failure to plan Inability to 1. Resilient infrastructure in place with dual data centres, Corporate major or widespread corporately in a provide key duplicated network communication paths, internet links, and server Governance Team ICT failure will robust and services and hardware adversely affect consistent manner. recover quickly. 2. External contracts established with service providers for Responsible delivery of the Board’s Some Service Reputational technical support and expertise across critical technologies. Assessor & ERO services. ICT failure Business Continuity damage, 3. Existing Disaster Recovery Plan (DRP) in place for critical and Head of risks include non- Plans lack effective financial loss, systems. Finance and ICT – compliance, failure of arrangements for litigation. 4 x 2 = 8 4. A bespoke ICT Risk Register in place, which is subject to review Tim Baulk business systems, ICT loss. as part of standard operating practice. cyber-attack, and Cyber intrusion. 5. SAC Integrity Group meets regularly to consider cyber security Lead Officer failure of ICT Outdated / obsolete issues and develop further mitigations as required. Principal Admin equipment. equipment and 6. SAC compliance standards established as part of technology Officer and SAC systems. and process governance framework ICT Operations 7. SAC Cyber Resilience Business Continuity arrangements tested Manager Kevin in November 2018. Mullen

Proposed Mitigations (with dates) Status Progress Bar

1. Progress is being made on the review and update of the ICT Disaster Recovery Plan (DRP) and ICT Business Continuity Plan (BCP) to ensure response for loss of all key ICT Business Systems and Infrastructure is considered and mitigated. (December 2019)

2. Regular programme of internal and external ICT Health checks scheduled, including and PSN Security reviews. (March 2022)

3. BC plan to include arrangements for resilience in respect of ICT failure – progress supported separately by Risk, Safety and Resilience Team. (December 2019). 4. ICT Asset Management function being established to ensure currency of technology assets is maintained.

Rolling replacement plan is in place. (September 2020)

34 Risk 9 Theme - Resources Title - Management of Assets Managed by Officers

Ownership Potential Risk Cause Potential Effect Risk Score Current Mitigations Accountable There is a risk that the Lack of capacity, Failure to deliver Office 1. Modernisation & Transformation project in Corporate Board’s property is resources, commitment Rationalisation Project. place and aligned to Corporate Plan and Governance Team unsuitable for the and agreed priorities. Adverse incidents and Financial Strategy. delivery of Board’s Market conditions may compliance failure. 2. Established programme of testing for Responsible strategic objectives in potentially reduce Increasing ongoing costs to Legionella, Asbestos, Fixed Electrical and Assessor & ERO light of budget revenue from asset ensure property is fit for purpose. Portable Appliances. constraints and best Failure to meet environmental 3 x 2 = 6 3. Condition Surveys. Lead Officer value. targets. Head of Valuation Damage to Board’s reputation. Services

Proposed Mitigations (with dates) Status Progress Bar

1. Continue to review the sustainability of the Board’s assets and consider alternatives then report outcome to Board. (June 2020)

2. Continue to monitor market conditions and be prepared to react if the opportunity to maximise the Board’s surplus assets materialise. (June 2020)

35 Guidance – Recording Risks - How to?

Risk No. x Theme – Resources / Protection / Governance Title - xxxxx Managed by Elected Members / Officers Ownership Potential Risk Cause Potential Effect Risk Score Current Mitigations Who is accountable and What could go What may have Possible outcomes or What is already in place to manage the risk? responsible for wrong? caused this risk? adverse effects? managing the risk

3 x 3 = 9 S A M P L E Proposed Mitigations (with dates) Status Progress Bar

1. What is planned to mitigate the risk further? (and when it is due to be completed) Increased from…?

A status icon (Figure 3) is displayed along with a calculation from Risk Owners on percentage completion of the mitigating actions. This information is closely scrutinised by Corporate Governance Team and Elected Members at Board Meetings and this assists in determining decisions on reducing or increasing risk ratings utilising the matrix at Figure 1. New risk identification is considered against a broad range of risk types and some of these are represented at Figure 2. Risk types are cross-cutting and not considered in isolation

Fig 2 Types Fig 1 Risk Themes Fig 3 Status Governance Protection Resources Competitive Completed Risk Rating Customer/Citizen Impact x Likelihood On Target

Economic 1 Minor 1 Unlikely 2 Moderate 2 Possible Environmental Not on target – 3 Major 3 Likely some concerns 4 Critical 4 Very Likely Financial Not on target – 5 Catastrophic 5 Almost Certain Health and Safety major concerns Legal/Regulatory Not yet started

Managerial/Professional Partnership/Contractual Physical Technological

36 Meeting – 14th January 2020 – Agenda Item 9

REPORT BY: Helen DM McPhee Assessor & ERO

SUBJECT: Electoral Registration

1.0 Purpose

1.1 The purpose of this report is to update members on the position with regard to the Board’s functions concerning Electoral Registration.

2.0 Recommendation

2.1 It is recommended that the Board note the content of the report.

3.0 Background

3.1 Our aim is to ensure the Electoral Register is as complete and accurate as possible and to allow every eligible elector the opportunity to cast their vote either in person or by proxy, or by means of a postal vote.

4.0 Proposals

4.1 Appendix 1 details some of the Electoral Registration events that are ongoing or have been dealt with since the last Board meeting.

4.2 The annual Household Enquiry Canvass was completed before the revised publication date on the 5th November 2019.

4.3 The remaining Appendices 2 and 3 detail the changes to the Register from January 2019 to September 2019 and the Registered electorate in December 2019 by Ward.

4.4 The Electoral Register was published on 5th November earlier than the usual 1st December to ensure the poll cards issued by the Returning Officers had the correct elector numbers. This allowed polling staff for the UKPGE to match electors using these numbers from the polling card and if there were enquiries it allowed staff to use elector numbers with confidence.

37 5.0 Legal and Procurement Implications

5.1 The recommendations in this report are consistent with legal requirements of the Electoral Registration and Administration Act 2013 [and reflect appropriate Electoral Commission advice].

5.2 The Annual Canvass falls within South Ayrshire Provision of Print and Related Services contract CE-07-16 and as such there were no further procurement implications arising from this report.

6.0 Financial Implications

6.1 All financial implications arising from the contents of this report continue to be monitored by AVJB’s Management Team.

7.0 Human Resources Implications

7.1 Although not directly linked to this report I am in the process of filling the current vacancies within the electoral team and indeed other areas of the organisation.

8.0 Risk

8.1 Risk Implications of Adopting the Recommendations

8.1.1 There are no risks associated with adopting the recommendations.

8.2 Risk Implications of Rejecting the Recommendations

8.2.1 Rejecting the recommendations may impact on the reputation of the Board and will impact on future.

9.0 Equalities

10.0 Sustainable Development Implications

10.1 Considering Strategic Environmental Assessment (SEA).

This report does not propose or seek approval for a plan, policy, programme, strategy or document otherwise described which could be considered to constitute a plan, programme, policy or strategy.

11.0 Options Appraisal

11.1 An options appraisal has not been carried out in relation to the subject matter of this report.

12.0 Results of Consultation

12.1 There has been no public consultation on the contents of this report.

Background Papers None

Person to Contact Name Helen DM McPhee

Title Assessor & ERO

Location AVJB, 9 Wellington Square, Ayr

Phone 01292 612540

Email [email protected]

Date 16th December 2019

39 Appendix 1

SUBJECT: Electoral Registration

1.0 Publication of the Electoral Register

The register was published on the 5th November 2019, as mentioned above earlier than normal. The purpose of this earlier publication was to ensure that when the poll cards where issued for the UKPGE the elector numbers on the Poll Cards matched those on the published register. Although there is no legal requirement for this I felt it was best practice and avoided, where possible, elector and polling staff confusion.

By way of an explanation regarding elector numbering. When the register is updated on a rolling basis new electors are added with what is known as ‘sub numbers’. However, once the register is published electors are re-numbered and the sub numbers removed. Hence if I had not published on the 6th the poll card file would have been run on the ‘old’ register with the sub numbers.

The publication statistics are as follows:

Young Electors Constituency 5th November (included in the published figures) East Ayrshire 94,760 1876

North Ayrshire 107,297 2204

South Ayrshire 90,731 1751

TOTAL 292,788 5,831

The register was published with no issues.

2.0 United Kingdom Parliamentary General Election

As the elected members are aware this election took place on the 12th December and proved to be very challenging for the registration team. The following table details the changes to the register, in the 4 constituencies from the publication date of the 5th November of eligible electors:

Postal Voters Proxy Voters 5th December (included in (included in Constituency 5th November 14th November Published published published Electorate Electorate) electorate) Ayr, Carrick & 70,717 70,742 71,970 14,008 397 Cumnock Central 68,753 68,736 69,742 12,224 349 Ayrshire Kilmarnock & 73,320 73,427 74,517 11,289 296 Loudoun North Ayrshire 72,272 72,330 73,534 12,617 413 & Arran Ayrshire 285,062 285,235 289,763 50,138 1,455 Totals

The Board will notice the sharp increase from the 5th November to the 5th December, an increase of 4,701 eligible electors. Many of these applications were received very close or on the registration deadline of the 26th November. This created increased workloads and bottle necks. However, the major issue lay more with the number of duplicate applications, approximately 8,000, all of which had to be reviewed by staff to check for changes.

All Joint Board staff had to be drafted into electoral to answer phones check postal votes and various other tasks to allow those with electoral experience to deal with the more complex aspects of ER.

The day of the election again proved very challenging with clerical errors and emergency proxies showing increased numbers. The clerical errors may well reflect the pressures staff were under in the run up to the various deadlines.

Constituency Clerical Errors Emergency Proxies Ayr, Carrick & Cumnock 8 17 Central Ayrshire 9 14 Kilmarnock & Loudoun 10 6 North Ayrshire & Arran 8 10 Ayrshire Totals 35 47

3.0 Postal Vote Rejections - UKPGE

When I receive notification from the returning officers of the details of the rejected postal votes I will write out to the Elector informing them of the reason for the rejection, and inviting those that were mismatched to complete a refreshed postal vote application. After 3 weeks a reminder will be sent and then after a further 3 weeks the Elector will be written to and advised that I have removed their postal vote and that should they wish to vote with a postal ballot paper at future elections they will have to re-apply.

4.0 Funding

The current IER Canvass model is planned to change for 2020. The funding award from the Cabinet Office to account for the extra spend involved in carrying out this year’s IER Canvass was £124,441. This amount follows a similar pattern to previous year’s awards by reducing the amount by 5%. For 2020 the ‘new’ Canvass will require to be carried out as business as usual, with no additional funding from the cabinet office.

5.0 Registration Activity

The pro-active registration activity carried out by the Board continues, and as previously advised, the greatest change in registration activity happens during the annual canvass and in the run up to any electoral event.

6.0 Absent Vote Images

I reported at the last board meeting that during the European election we experienced some issues with the image extraction for postal votes.

We did participate in the Election post mortem exercise carried out by the 3 Councils and, as a consequence, resolved a number of data integrity issues in regard to the Postal Votes.

The vast majority of the issues were a legacy of the data migration to our new EMS and we carried out a full integrity check on all absent vote images within our data.

The above approach had a very positive impact and there were very few enquiries from the Returning Officers on this matter.

42 7.0 Proposed Changes to Legislation

There are two Bills currently going through the Scottish Parliament which include provisions that will make changes to the existing franchise and registration rules.

1. The Scottish Elections (Franchise and Representation) Bill contains the significant changes on the franchise. The policy intention is that the Bill will:

• Extend the franchise to include all foreign nationals’ resident in Scotland who have leave to remain. • Extend the franchise to prisoners serving a sentence of 12 months or less. The Bill allows prisoners without a local connection address to register using the prison establishment as an address.

2. The Scottish Elections (Reform) Bill includes a provision to allow attainers to register from the date of their 14th birthday regardless of the date on which that falls. It is not anticipated that this Bill would lead to any other registration related changes.

Both Bills will represent significant changes to electoral registration. AVJB will work in partnership with the Scottish Government to bring about the necessary changes to the electoral management system provided by Democracy Counts and other EROs will carry out the same role for the other systems available and operating within Scotland.

The Scottish Government will reimburse the 3 lead EROs for the cost of the agreed systems changes. It is expected that reimbursement will be early in the financial year 2020-21.

The Scottish Government will draft the specification of requirements for the EMS changes for consideration by policy and ERO colleagues and will engage with suppliers to get feedback on the draft specification and on costs. The SG will also take forward work to commission any consequential IER DS changes from the Cabinet Office.

43 Appendix 2

Changes to the Register

January Unitary Authority Additions Deletions Amendments - June East Ayrshire 2,884 2,512 588

North Ayrshire 3,370 3,044 694 19,343 South Ayrshire 2,982 2,555 714

Total for Ayrshire 9,236 8,111 1,996

Unitary Authority Additions Deletions Amendments August

East Ayrshire 307 692 36

North Ayrshire 415 884 27 3,400 South Ayrshire 361 588 90

Total for Ayrshire 1,083 2,164 153

Unitary Authority Additions Deletions Amendments September

East Ayrshire 1,902 1,249 3,517

North Ayrshire 1,546 1,223 3,323 17,412 South Ayrshire 1,444 536 2,672

Total for Ayrshire 4,892 3,008 9,512

44 Appendix 3

Registered Electorate as at December 2019

Registered Electorate Under 18’s Ward November 2019 At November 2019 WARD 01 - ANNICK 12,105 272 WARD 02 - KILMARNOCK NORTH 9363 217 WARD 03 - KILMARNOCK WEST AND CROSSHOUSE 13,017 252 WARD 04 - KILMARNOCK EAST AND HURLFORD 12,141 243 WARD 05 - KILMARNOCK SOUTH 7977 135 WARD 06 - IRVINE VALLEY 9696 190 WARD 07 - BALLOCHMYLE 11,028 196 WARD 08 - CUMNOCK AND NEW CUMNOCK 10,570 208 WARD 09 - DOON VALLEY 8863 163 EAST AYRSHIRE TOTAL 94,760 1,876

WARD 01 - IRVINE WEST 11,953 252 WARD 02 - IRVINE EAST 9970 193 WARD 03 - KILWINNING 13,330 281 WARD 04 - STEVENSTON 9421 197 WARD 05 - ARDROSSAN AND ARRAN 9721 158 WARD 06 - DALRY AND WEST KILBRIDE 10,065 225 WARD 07 - KILBIRNIE AND BEITH 10,485 206 WARD 08 - NORTH COAST AND CUMBRAES 13,600 277 WARD 09 - SALTCOATS 9859 226 WARD 10 – IRVINE SOUTH 8893 189 NORTH AYRSHIRE TOTAL 107,297 2,204

WARD 01 - TROON 12,585 237 WARD 02 - PRESTWICK 12,410 216 WARD 03 - AYR NORTH 13,100 190 WARD 04 - AYR EAST 10,049 220 WARD 05 - AYR WEST 14,310 274 WARD 06 - KYLE 10,402 231 WARD 07 - MAYBOLE NORTH CARRICK AND COYLTON 9094 237 WARD 08 - GIRVAN AND SOUTH CARRICK 8781 146 SOUTH AYRSHIRE TOTAL 90,731 1,751

AYRSHIRE TOTAL 292,788 5,831

45 Meeting – 14th January 2020 – Agenda Item 10

REPORT BY: John McConville Head of Valuation Services & Assistant ERO

SUBJECT: Valuation and Performance

1.0 Purpose

1.1 The purpose of this report is to advise Members on progress achieved in Valuation and Council Tax for the period 1st April 2019 to 30th November 2019.

2.0 Recommendation

2.1 It is recommended that the Board note the content of the report.

3.0 Background

3.1 Our aim is to ensure that all of our services are delivered in accordance with statutory requirements. We also aim to plan service development and delivery to meet the needs of our stakeholders and in accordance with best value and continuous improvement. A number of our duties within our core functions of Council Tax and Non-Domestic Valuation have agreed Key Performance Indicators; this report aims to satisfy the Strategic Objectives of our Corporate Plan.

4.0 Proposals

4.1 Appendix 1 provides a report on Valuation and Performance in both Council Tax and Non-Domestic Rates for the period 1st April 2019 to 30th November 2019 and a summary of the outstanding Council Tax and Non Domestic Valuation appeals as at 30th November 2019.

4.2 By the end of December 2019, we will have dealt with more than 80% of Revaluation appeals. All Revaluation appeals and current Running Roll appeals must be dealt with by 31st December 2020, we will, therefore, continue to commit resources wherever possible to dealing with all outstanding Revaluation appeals.

4.3 We recognise that the number of valid Council Tax appeals that are outstanding are relatively high. We continue to explore to ways of reducing the number of valid appeals without affecting performance in other areas.

4.4 As at the end of November 2019, we are ahead in all of our performance measures, however, we continue to monitor performance and will commit additional resources to areas that may require them.

46 5.0 Legal and Procurement Implications

5.1 There are no legal implications arising from this report.

5.2 There are no procurement implications arising from this report.

6.0 Financial Implications

6.1 All financial implications arising from the contents of this report continue to be monitored by AVJB’s Management Team.

7.0 Human Resources Implications

7.1 There are no direct human resource implications arising from this report.

8.0 Risk

8.1 Risk Implications of Adopting the Recommendations

8.1.1 There are no risks associated with adopting the recommendations.

8.2 Risk Implications of Rejecting the Recommendations

8.2.1 Rejecting the recommendations could have a negative impact on key performance targets for 2019/20 and could lead to an increase in complaints from some stakeholders who believe that service delivery has declined.

9.0 Equalities

10.0 Sustainable Development Implications

10.1 Considering Strategic Environmental Assessment (SEA)

This report does not propose or seek approval for a plan, policy, programme or strategy or document otherwise described which could be considered to constitute a plan, programme, policy or strategy.

11.0 Options Appraisal

11.1 An options appraisal has not been carried out in relation to the subject matter of this report.

12.0 Link to Board Plan

12.1 The matters referred to in this report link to the Board Corporate Plan Goal 1- ‘Service Delivery In Accordance With Statutory Requirements’, Goal 2 - ‘Best Value and Improvement’, Goal 3 – ‘Sound Governance’. 47 13.0 Results of Consultation

13.1 There has been no public consultation on the contents of this report.

Background Papers AVJB Corporate Plan.

Previous ‘Valuation and Performance Reports’ to Ayrshire Valuation Joint Board.

Person to Contact Name John McConville

Title Head of Valuation Services and Assistant ERO

Location AVJB, 9 Wellington Square, Ayr

Phone 01292 612509

Email [email protected]

Date 17th December 2019

48 Appendix 1

VALUATION AND PERFORMANCE 1st April 2019 to 30th November 2019

1.0 Non-Domestic Subjects

1.1 Appeals Referred to the Lands Tribunal for Scotland

As at 30th November 2019, the number of appeals referred to the Lands Tribunal for Scotland hasn’t changed since the last Board meeting in September 2019 and are as follows;

Type of Appeal Nos. Referred to LTS 2005 Running Roll 0 2010 Revaluation 8 2010 Running Roll 19 2017 Revaluation 0 2017 Running Roll 0 Total 27

Discussions are underway with most of the appeals referred to the Lands Tribunal for Scotland, however, progress is slow but this may reflect the nature and complexity of the cases involved. We shall continue to deal with all cases referred to the Lands Tribunal for Scotland either on our own or in conjunction with other Assessors throughout Scotland.

1.2 Outstanding Appeals Not Referred to the Lands Tribunal for Scotland

As at 31st August 2019, the number of appeals not referred to the Lands Tribunal for Scotland were as follows;

Type of Appeal No. Outstanding 2017 Revaluation 874(previously 1,463) 2017 Running Roll 612 (previously 600) Total 1,486 (previously 2063)

All Revaluation and Running Roll appeals must be cleared by 31st December 2020, in order to meet this statutory deadline, priority will still be given to the 2017 Revaluation and Running Roll appeals that are outstanding.

49 1.3 Revaluation 2017 Settled Appeals

As at 31st August 2019, we have agreed and processed 3,608 (previously 3,019) Revaluation appeals. Good progress is being made with the clearance of 2017 Revaluation appeals and we remain on target to have cleared 80% of Revaluation appeals by the end of 2019.

2.0 Council Tax

As at 30th November 2019, a total of 193 valid Council Tax appeals remained outstanding, in addition, a total of 18 invalid appeals were outstanding. A breakdown of those appeals can be seen in the table below;

Council Area Valid Invalid (Proposals/Appeals) (Proposals/Appeals)

East Ayrshire 49 3 North Ayrshire 70 7 South Ayrshire 74 8 Total 193 18

A breakdown of the appeals dealt with between 1st April 2018 and 30th November 2019, can be seen in the following table.

Month Valid Invalid April 2018 10 6 May 2018 3 21 June 2018 4 5 July 2018 13 14 August 2018 16 8 September 2018 8 2 October 2018 26 5 November 2018 7 6 December 2018 3 14 January 2019 38 67 February 2019 32 11 March 2019 20 4 April 2019 32 35 May 2019 19 23 June 2019 6 12 July 2019 14 4 August 2019 38 12 September 2019 18 8 October 2019 27 7 November 2019 20 9

50 There is no statutory timetable for dealing with Council Tax proposals and appeals; nevertheless, we will continue to deal with them as quickly and efficiently as possible, within current resource limitations and with an eye to statutory timescales of our other core functions.

3.0 VAC Hearing Dates

VAC Hearings dealing with Non-Domestic appeals have been scheduled for;

• 27th February 2020 • 26th March 2020 • 30th April 2020 • 21st May 2020 • 25th June 2020

More than 300 Citations have already been issued for the February and March VAC Hearings and will be deal with a variety of property types including, supermarkets, car showrooms, police stations, golf courses, petrol filling stations etc.

In addition to the above, valid and invalid Council Tax appeals will be dealt with during a VAC Hearing scheduled for 24th March 2020. It is likely that additional VAC Hearings will be required prior to the summer of 2020 in order to deal with more valid and invalid Council Tax appeals.

4.0 Performance

This performance report covers the period 1st April 2019 to 30th November 2019. The aim of this report is to keep members informed of our performance in the areas of Council Tax and Non-Domestic Rating during this period. This report also updates members on current and future workload challenges facing the Board.

4.1 Performance in Council Tax 1st April 2019 to 30th November 2019

In the period up to 30th November 2019, work involved in Council Tax has continued to focus on the addition of new houses to the Valuation List and the removal from the List of those houses that have been demolished or are no longer used for domestic purposes.

The table below is a summary of new additions to the Council Tax List.

Time taken to alter the Valuation (Council Tax) List

Period 1st April 2019 to 30th November 2019

Within %age Between %age Added More %age No. 3 of total 3 and 6 of total Within Than of total Council Area Added months added months added 6 months 6 months added North Ayrshire 352 325 92% 23 7% 348 4 1% South Ayrshire 231 204 88% 21 9% 225 6 3% East Ayrshire 305 298 98% 6 2% 304 1 0% AVJB Totals 888 827 93% 50 6% 877 11 1% Targets 70% 20% 10%

51 As at the end of November, performance in Council Tax was very good and was well ahead of target. Nevertheless, we will continue to closely monitor this performance measure. 4.2 Performance in Non-Domestic Valuation 1st April 2019 to 30th November 2019

For the period under consideration, 1st April 2019 to 30th November 2019, the main areas of work in non-domestic valuation continued to be maintenance of the Valuation Roll.

The table below is a summary of the statutory amendments to the Valuation Roll.

Time taken to make statutory amendments to the Valuation Roll (excluding appeal settlements)

Period 1st April 2019 to 30th November 2019

%age Between %age Added More %age No. of Within of total 3 and 6 of total Within Than of total Council Area Alt’ns 3 months added months added 6 months 6 months added North Ayrshire 198 158 80% 29 15% 187 11 6% South Ayrshire 175 124 71% 16 9% 140 35 20% East Ayrshire 176 116 66% 50 28% 166 10 6% AVJB Totals 549 398 72% 95 17% 493 56 11% Targets 60% 25% 15%

At the end of November, performance in Non-Domestic Valuation was ahead of target. However, we recognise that some additional resources require to be diverted to parts of South and East Ayrshire in order to ensure that performance remains on target.

Staff have coped incredibly well with the volume of work involved in Non-Domestic Valuation, changes in internal teams and the need to divert resources at critical times e.g. helping out at the recent UK Parliamentary General Election. Whilst slippage in some areas is evident, we are overall still ahead of target and are working hard to ensure this position is maintained in the final quarter of the financial year.

4.3 Performance in Domestic Alterations With Sales 1st April 2019 to 30th November 2019

The following table outlines our performance when dealing with band increases where a dwelling has been altered and is subsequently sold. Between 1st April 2019 and 30th November 2019, a total of 226 bands were considered for review resulting in 64 bands being increased.

The table below summarises the position for the period 1st April 2019 to 30th November 2019.

Total Total Number Number Greater Within Within Within Of Of Than 6 months 9 months 12 months Bands Band 12 months Reviewed increases 226 64 AVJB Performance 66% 95% 100% 0% Targets 45% 75% 95% 5%

52 Performance in Domestic Alterations remains very good and is ahead of target.

Traditionally this is a very difficult area to perform well in; we are therefore pleased that performance is ahead of target as at the end of November.

53 14th January 2020 – Agenda Item 11

REPORT BY ASSESSOR & ERO

SUBJECT: Staff Questionnaire Report

1.0 Purpose

1.1 The following report details the responses from the Staff Questionnaire issued in November 2019.

1.2 The purpose of the report is to:-

♦ Inform the Board of the outcome of the questionnaire ♦ Examine the overall responses in the 5 areas covered by the questionnaire

2.0 Recommendation

2.1 The Board notes the content of the report.

3.0 Background

3.1 AVJB continues to modernise and transform in order to meet the challenges we face now and in the future. The staff have faced, and continue to face, changes within the organisation and how we deliver services.

3.2 The Barclay Review of NDR will bring with it substantial changes on how the Assessor operates as will canvass reform and other proposed changes in ER.

3.3 I have clear ideas on how the organisation should be governed and with the support of the Management Team we have set clear goals and priorities.

3.4 I believe the Board has many excellent employees who are motivated with service delivery as a top priority.

54 4.0 Proposals

The staff questionnaire covered five areas, namely:-

1. Direction & Leadership 2. My Role i.e. the member of staff’s role 3. Performance 4. Culture 5. Communication

The following section deals with each of the areas covered.

The percentage results can be seen in Appendix 1.

With regard to the number of returned questionnaires, I received 18 out of a staff of approximately 43 (head count not FTE), representing a 41.8% return rate, which is a drop from last year’s 46.5%.

4.1 General In general terms the responses are positive, although there are still areas of improvement. Workloads, recruitment of qualified and other staff, all form part of the comments received from staff.

4.2 Direction & Leadership I am encouraged to note that staff believe I communicate well with them either personally or in team briefings. However, there is a suggestion that the Joint Board is not as ambitious and forward looking, contact with line managers has decreased and fewer people understand their work priorities.

4.3 My Role It is encouraging to note that staff understand their responsibilities and how they contribute to the success of the Board, however, staff believe they are not involved in taking decisions that affect their work.

4.4 Performance The performance of AVJB over a number of years is to the credit of the staff. All three core functions have faced challenging times with the 2017 Revaluation appeals and numerous elections. At time of writing the final 2019/20 KPI’s are not known, however, whatever the result, staff have worked tirelessly to meet these as have managers.

4.5 Culture There remains an issue with morale within the office being low. This is an area which is difficult to address when no specifics are stated in the response. However, I propose to invite any staff member to chat to me regarding this and make changes where possible.

As the Board is aware we are an equalities driven organisation and this is clear in the responses.

55 4.6 Communication

There are signs that communication is improving and sometimes, during extremely busy periods, communication can be lost to a degree. There is a suggestion that we need to work on how we communicate with our customers.

4.7 Recurring Themes

There are a number of recurring themes evident over the past three years, they are;

• Communication • Workloads • Morale • Training

We are working hard to address all of the above issues. We will continue to engage with staff and get them actively involved in addressing these issues with the ultimate aim of showing improvement.

5.0 Legal and Procurement Implications

5.1 There are no legal implications arising from this report.

5.2 There are no procurement implications arising from this report.

6.0 Financial Implications

6.1 There are no financial implications to the Board.

7.0 Human Resources Implications

7.1 There are no direct employee implications in terms of the information contained in this report.

8.0 Risk

8.1 There are no implications for risk or sustainability in terms of the information contained in this report.

56 9.0 Equalities

9.2 There is no requirement for consultation in respect of this report.

10.0 Sustainable Development Implications

10.1 This report does not propose or seek approval for a plan, policy, programme or strategy or document otherwise described which could be considered to constitute a plan, programme, policy or strategy.

11.0 Options Appraisal

11.1 An options appraisal has not been carried out in relation to the subject matter of this report.

12.0 Link to Board Plan

12.1 The matters referred to in this report contribute to the Board’s strategic objectives stated in the Board’s Corporate Plan and, within that to the outcomes stated therein.

13.0 Results of Consultation

13.1 There has been no public consultation on the contents of this.

Background Papers Governance Framework – Corporate Plan; AVJB Service Plan; Previous Staff Questionnaire Reports to the Board

Person to Contact Name Helen DM McPhee

Title Assessor & ERO

Location AVJB, 9 Wellington Square, Ayr

Phone 01292 612540

Email [email protected]

Date 18th December 2019

57 Appendix 1

2019 2018 2017

STRONGLY STRONGLY STRONGLY STRONGLY STRONGLY STRONGLY AGREE DISAGREE AGREE DISAGREE AGREE DISAGREE AGREE DISAGREE AGREE DISAGREE AGREE DISAGREE

DIRECTION AND LEADERSHIP I believe the Joint Board is ambitious, forward-looking and responsive to the many 16.67% 61.11% 22.22% 0.00% 30.00% 65.00% 5.00% 0.00% 15.79% 78.95% 5.26% 0.00% challenges we face I believe the Joint Board provides high quality services 5.56% 72.22% 16.67% 5.56% 20.00% 65.00% 15.00% 0.00% 15.79% 68.42% 15.79% 0.00% to customers I know and understand the

Joint Board’s priorities 22.22% 72.22% 5.56% 0.00% 50.00% 45.00% 5.00% 0.00% 22.22% 66.67% 11.11% 0.00% I know and understand the priorities in my area of work 31.58% 57.89% 10.53% 0.00% 65.00% 35.00% 0.00% 0.00% 26.32% 63.16% 10.53% 0.00% Line managers, other than my immediate manager, regularly visit and have direct 22.22% 33.33% 33.33% 11.11% 30.00% 35.00% 25.00% 10.00% 5.26% 52.63% 26.32% 15.79% contact with me The Assessor communicates with staff – either personally 22.22% 72.22% 5.56% 0.00% 40.00% 50.00% 5.00% 5.00% 5.26% 47.37% 36.84% 10.53% or in team briefings MY ROLE I am clear about the responsibilities of my job and 55.56% 38.89% 5.56% 0.00% 45.00% 55.00% 0.00% 0.00% 26.32% 73.68% 0.00% 0.00% know what is expected of me I have the information and resources I need to do my job 16.67% 55.56% 27.78% 0.00% 25.00% 55.00% 20.00% 0.00% 10.53% 57.89% 26.32% 5.26% well I understand how my work contributes to the overall 55.56% 44.44% 0.00% 0.00% 50.00% 50.00% 0.00% 0.00% 26.32% 73.68% 0.00% 0.00% success of the organisation I am kept informed about Joint Board decisions and 27.78% 61.11% 11.11% 0.00% 25.00% 65.00% 10.00% 0.00% 10.53% 52.63% 36.84% 0.00% future plans I am involved in decisions that affect my work 22.22% 38.89% 33.33% 5.56% 15.00% 60.00% 20.00% 5.00% 15.79% 52.63% 31.58% 0.00% I receive clear directions from my line manager 27.78% 66.67% 5.56% 0.00% 25.00% 65.00% 10.00% 0.00% 26.32% 63.16% 5.26% 5.26%

58 2019 2018 2017

STRONGLY STRONGLY STRONGLY STRONGLY STRONGLY STRONGLY AGREE DISAGREE AGREE DISAGREE AGREE DISAGREE AGREE DISAGREE AGREE DISAGREE AGREE DISAGREE

PERFORMANCE I know the standard of work expected of me 50.00% 44.44% 0.00% 0.00% 45.00% 55.00% 0.00% 0.00% 31.58% 63.16% 5.26% 0.00% I receive the training I need to perform well in my job 11.11% 66.67% 11.11% 5.56% 20.00% 70.00% 10.00% 0.00% 10.53% 73.68% 15.79% 0.00% I receive the support I need to perform well in my job 11.11% 55.56% 27.78% 0.00% 25.00% 55.00% 20.00% 0.00% 15.79% 57.89% 26.32% 0.00% I receive feedback on my performance from my line 22.22% 44.44% 16.67% 11.11% 25.00% 60.00% 15.00% 0.00% 15.79% 63.16% 21.05% 0.00% manager I am encouraged to use my initiative to improve the 22.22% 44.44% 27.78% 0.00% 30.00% 40.00% 30.00% 0.00% 21.05% 36.84% 36.84% 5.26% service I provide My current training needs are met 11.11% 61.11% 16.67% 5.56% 25.00% 65.00% 5.00% 5.00% 10.53% 68.42% 15.79% 5.26%

59 2019 2018 2017

STRONGLY STRONGLY STRONGLY STRONGLY STRONGLY STRONGLY AGREE DISAGREE AGREE DISAGREE AGREE DISAGREE AGREE DISAGREE AGREE DISAGREE AGREE DISAGREE

CULTURE I believe the Joint Board provides a positive workplace environment for employees 11.11% 44.44% 33.33% 11.11% 15.00% 50.00% 25.00% 10.00% 0.00% 57.89% 36.84% 5.26%

I believe the Joint Board provides a safe and healthy workplace environment for 11.11% 66.67% 22.22% 0.00% 20.00% 60.00% 20.00% 0.00% 0.00% 84.21% 10.53% 5.26% employees

I believe Ayrshire Valuation Joint Board treats me equally regardless of: Age

44.44% 55.56% 0.00% 0.00% 42.11% 57.89% 0.00% 0.00% 22.22% 77.78% 0.00% 0.00% Disability

44.44% 50.00% 0.00% 0.00% 33.33% 66.67% 0.00% 0.00% 23.53% 76.47% 0.00% 0.00% Gender Reassignment

44.44% 38.89% 0.00% 0.00% 35.71% 64.29% 0.00% 0.00% 25.00% 75.00% 0.00% 0.00% Marriage and Civil Partnership 44.44% 44.44% 0.00% 0.00% 35.29% 64.29% 0.00% 0.00% 23.53% 76.47% 0.00% 0.00%

Pregnancy and Maternity

44.44% 38.89% 0.00% 0.00% 35.71% 64.29% 0.00% 0.00% 25.00% 75.00% 0.00% 0.00% Race

44.44% 55.56% 0.00% 0.00% 37.50% 62.50% 0.00% 0.00% 23.53% 76.47% 0.00% 0.00% Religion or Belief

44.44% 50.00% 0.00% 0.00% 37.50% 62.50% 0.00% 0.00% 22.22% 77.78% 0.00% 0.00% Sex

44.44% 50.00% 0.00% 0.00% 35.29% 64.71% 0.00% 0.00% 22.22% 77.78% 0.00% 0.00% Sexual Orientation

44.44% 50.00% 0.00% 0.00% 37.505 62.50% 0.00% 0.00% 22.22% 77.78% 0.00% 0.00% I feel valued and respected as an employee

16.67% 66.67% 16.67% 0.00% 30.00% 55.00% 10.00% 5.00% 22.22% 38.89% 27.78% 11.11%

I feel proud to work for Ayrshire Valuation Joint

Board 11.11% 77.78% 5.56% 5.56% 30.00% 55.00% 10.00% 5.00% 11.11% 61.11% 27.78% 0.00%

60 2019 2018 2017

STRONGLY STRONGLY STRONGLY STRONGLY STRONGLY STRONGLY AGREE DISAGREE AGREE DISAGREE AGREE DISAGREE AGREE DISAGREE AGREE DISAGREE AGREE DISAGREE

COMMUNICATION I believe my line manager keeps me up to date with what’s going on in our service eg team briefings are 38.89% 50.00% 5.56% 5.56% 30.00% 55.00% 15.00% 0.00% 5.26% 73.68% 21.05% 0.00% effective and they reflect what is happening in your area of service? As an organisation we communicate well with customers/residents eg Do we send and analyse customer questionnaires; are 11.11% 55.56% 16.67% 16.67% 15.00% 65.00% 15.00% 5.00% 0.00% 77.78% 22.22% 0.00% telephones answered timeously; do customers get through to the right person etc.

61 I find out information on what the Joint Board is doing in the following ways (select all that apply and rate how useful they are to you): 2019 2018 2017 VERY LITTLE OR VERY LITTLE OR VERY LITTLE OR USEFUL USEFUL USEFUL USEFUL NO USE USEFUL NO USE USEFUL NO USE Assessors Updates 27.78% 50.00% 0.00% 44.44% 55.65% 0.00% 25.00% 50.00% 25.00% General Information from the Assessor eg the modernisation and transformation programme is 22.22% 61.11% 5.56% 45.00% 45.00% 10.00% 52.94% 41.18% 5.88% communicated to staff and they feel part of the change My Line Manager 38.89% 55.56% 5.56% 57.89% 36.84% 5.26% 13.33% 80.00% 6.67% Bullet/Action Points 22.22% 55.56% 11.11% 25.00% 75.00% 0.00% 25.00% 58.33% 16.67% Team Meetings 33.33% 61.11% 5.56% 36.84% 57.89% 0.00% 10.00% 70.00% 20.00% Internal Working Group and

Forum Meetings 11.11% 55.56% 5.56% 12.50% 81.25% 6.25% 11.11% 66.67% 22.22% SAA Working

Groups/Committees etc 27.78% 38.89% 5.56% 20.00% 66.67% 13.33% 35.29% 58.82% 5.88% AVJB Emails 11.11% 83.33% 0.00% 20.00% 80.00% 0.00% 14.29% 42.86% 42.86% Employee

Conferences/Events 11.11% 50.00% 5.56% 14.29% 78.57% 7.14% 7.14% 71.43% 21.43% AVJB/Rewired/Council websites 11.11% 66.67% 11.11% 17.65% 76.47% 5.88% 10.00% 20.00% 70.00% SharePoint 11.11% 83.33% 5.56% 26.32% 68.42% 5.26% 7.14% 71.43% 21.43% Other (please specify 0.00% 22.22% 0.00% 0.00% 100.00% 0.00% 25.00% 50.00% 25.00%

I would prefer to receive information in the following ways (please select your top three only and number in order i.e. 1, 2, 3): 2019 2018 2017 My Line 1=13 Other 1=1 1=10 3=4 One to One with 1=9 2=2 3=3 AVJB/ 1=1 2=0 3=1 Manager 2=4 (Assessors Assessor Rewired/

Updates) Council Websites Bullet/Action 3=1 One to One 1=3 1=1 2=1 3=2 1=0 2=0 3=1 SharePoint 1=0 2=2 3=2 Points with Assessor AVJB/Rewired 1=0 2=0 3=1 Management /Council Team Websites Meetings Team 1=2 1=5 2=10 1=3 2=6 3=3 Meetings 2=9 3=0 3=2 Employee Conference/Ev ents AVJB e-mails 1=1 1=1 2=0 1=3 2=6 3=5 2=2 3=12 3=5 AVJB/Re- 3=2 wired/Council Websites SAA 1=0 2=1 3=0 WG/Committe e Internal 3=2 Working Group & Forum Meetings Other (please 1=1 specify) (Assessor Update) SharePoint 2=2 1=1 2=3 3=2

3=3

Appendix 2

Equalities Scoping Template

1. Policy Details

Policy Title Lead Officer

Staff Questionnaire Report Helen DM McPhee

2. Which communities, groups of people, employees or thematic groups do you think will be, or potentially could be, impacted upon by the implementation of this policy? Please indicate whether these would be positive or negative impacts

Negative Positive Community, Groups of People or Themes Impacts impacts

The whole community of Ayrshire - -

People from different racial groups, ethnic or national origin - -

Women and/or men (boys and girls) - -

People with disabilities - -

People from particular age groups for example Older people, - - children and young people

Lesbian, gay, bisexual and heterosexual people - -

People who are proposing to undergo, are undergoing or have - - undergone a process to change sex

Pregnant women and new mothers - -

People who are married or in a civil partnership - -

People who share a particular religion or belief - -

Thematic Groups: - - Health, Human Rights, Rurality and Deprivation

64 3. Do you have evidence or reason to believe that the policy will support the Board to:-

Level of Negative and/or General Duty and other Equality Themes Positive Impact (high, medium or low) Eliminate discrimination and harassment faced by particular Low Impact communities or groups Promote equality of opportunity between particular communities or Low Impact groups

Foster good relations between particular communities or groups Low Impact

Promote positive attitudes towards different communities or Low Impact groups Increase participation of particular communities or groups in public Low Impact life Improve the health and wellbeing of particular communities or Low Impact groups

Promote the human rights of particular communities or groups Low Impact

Tackle deprivation faced by particular communities or groups Low Impact

4. Summary Assessment

Is a full Equality Impact Assessment required? YES NO (A full EIA must be carried out on all high and medium impact policies)

Rationale for Decision

This report presents to Members of the Board a review of the staff questionnaire it covers the period January 2019 to December 2019. Their decision will have no specific equality implications.

Signed Helen DM McPhee

Designation Assessor & ERO

Date 18th December 2019