County Buildings Wellington Square AYR KA7 1DR 10 September 2019

County Buildings Wellington Square AYR KA7 1DR

10 September 2019

TO: ALL MEMBERS OF AYRSHIRE VALUATION JOINT BOARD

Dear Councillor

Ayrshire Valuation Joint Board – Tuesday 17 September 2019

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, East Ayrshire Council Headquarters, London Road, Kilmarnock commencing at 10.30 a.m. on Tuesday 17 September 2019 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 4 June 2019 (Page 01)

4. Matters Arising

5. Final Report on the 2018/19 Audit Report by the Treasurer to the Ayrshire Valuation Joint Board (Page 07)

6. 2018/19 Annual Accounts Report by the Treasurer to the Ayrshire Valuation Joint Board (Page 43)

7. Revenue Budget Monitoring Report 2019/20 Position Statement at 31 July 2019. Report by the Treasurer to the Ayrshire Valuation Joint Board (Page 98)

8. Corporate Risk Register Report Report by the Assessor and ERO (Page 103)

9. Valuation and Performance Report Report by the Head of Valuation Services and Assistant ERO (Page 137)

10. Electoral Registration Report Report by the Principal Admin and IT Development Officer (Page 145)

11. Governance and Performance Framework Report Report by the Assessor and ERO (Page 154)

12. Staffing Report Report by the Head of Valuation Services and Assistant ERO (Page 166)

13. Service Plan Review 2019 Report by the Assessor and ERO (Page 172)

14. Annual Complaints Handling Report Report by the Head of Valuation Services and Assistant ERO (Page 193)

15. Scheme of Delegation Review Report by the Assessor and ERO (Page 204)

16. Any Other Competent Business

17. Date and Time of Next Meeting

The next meeting of the Ayrshire Valuation Joint Board is scheduled to take place on Tuesday 14 January 2020 at 10.30am in the Council Chamber, Cunninghame House, Irvine

For more information on any of the items on this agenda, please telephone Alison Nelson, Resources, Governance and Organisation 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 4 June 2019 at 10.30 a.m. within Council Chamber, North Ayrshire Council, Irvine

Item 1 - Sederunt

Present:

East Ayrshire: Councillors: Gordon Jenkins, Maureen McKay, and Jim McMahon.

North Ayrshire : Councillors: John Easdale, Donald Reid, Jean McClung, and Donald Lees Reid.

South Ayrshire: Councillors: Siobhian Brown (Chair), and Martin Dowey.

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; Tim Baulk, Head of Finance and ICT (SAC); Tom Simpson, Service Lead - Corporate Accounting (SAC); Karen Briggs, Service Lead – Legal and Licensing (SAC) (Clerk); Steven Hill, Senior Accountant (EAC); Laura Miller, Chief Internal Auditor (SAC); and Alison Nelson, Co-ordinator – Democratic Support(SAC).

Apologies: Councillors John McFadzean and Elena Whitham (East Ayrshire Council); Councillors Margaret George and John Glover (North Ayrshire Council) and Councillors Andy Campbell, Iain Campbell 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 AVJB held on 5 March 2019 were submitted.

Decided: to approve the Minutes of the meeting held on 5 March 2019.

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

1 1 Item 4 – Matters Arising

The Board noted that there were no matters arising from the previous minutes.

Item 5 – Internal Audit Annual Report 2018/19 and Internal Audit Plan

There was submitted a report (circulated) dated 21 May 2019 by the Chief Internal Auditor to Ayrshire Valuation Joint Board (AVJB) presenting the AVJB’s annual report on the Internal Audit activity during 2018/19 (including an independent opinion of the adequacy and effectiveness of the governance, risk management and internal controls systems for the year ended 31 March 2019) and seeking approval of the 2019/20 Internal Audit Plan.

The Chief Internal Auditor outlined the recommendations within the report 2018/19 and Internal Audit Plan. The Plan was compiled with the objective of giving an evidence-based opinion for the AVJB at the end of the financial year. The plan was prepared in consultation with the Assessor and ERO and Senior Management Team.

The plan for 2019/20 – 2021/22 was intended to provide reassurance to the AVJB over how other areas of risk will be considered in future years. This however was subject to ongoing review and change.

The Public Section Internal Audit Standards (PSIAS) requires that the Chief Internal Auditor continually reviewed and adjusted the plan in accordance with changes to the organisation’s business, risks, operations, programs, systems and controls. Any material variations to the proposed 2019/20 audit plan would be brought back to the Board for approval.

Members raised the issue of ‘unplanned elections’ and enquired as to whether this should be included in the plan. The Chief Internal Auditor intimated that she would take a note of this and advised that the AVJB should be in a good position to deal with such events.

Decided:

(1) to note the annual report and statement on internal contracts for 2018/19;

(2) to approve the proposed AVJB Internal Audit Plan for 2019/20; and

(3) to consider the proposed rolling three year strategic programme of AVJB Internal Audit work for 2019/20 – 2021/22.

Proposed: Councillor Donald L Reid Seconded: Councillor John Easdale

Item 6 – 2018/19 Annual Accounts (Unaudited)

There was submitted a report (circulated) dated 29 May 2019 by the Treasurer to the Board presenting the unaudited Annual Accounts for the year ended 31 March 2019 (‘the unaudited accounts).

The Service Lead – Corporate Accounting reported that the unaudited Accounts recorded a General Fund surplus for the year of £11,974 compared with a budgeted deficit of £146,005 which was the planned contribution from reserves for the year.

2 2 Accumulated General Fund reserves of £475,833 were held by the Board at 1 March 2019. Proposals for the application of accumulated General Fund reserves to contribute to the 2019/20 budget were approved by the Board at its meeting of 5 March 2019. Following the conclusion of the audit process, the overall reserves position would be reassessed.

Following a question from a Member, seeking clarity on the difference between Usable and Unusable Reserves, the Service Lead – Corporate Accounting explained in further detail and referred the Member to pages 35 and 36 of his report.

A further question was raised regarding the pension fund and its ability to pay at existing rates. The Service Lead – Corporate Accounting advised that this was a specialised area of finance however he was not aware of the Pension Actuary raising any concerns.

Decided:

(1) to consider the unaudited Annual Accounts (Appendix 1) prior to their submission to the Board’s external auditors, noting that all figures remain subject to audit; and

(2) to request the Treasurer report back to the Board following completion of the audit.

Item 7 – Property Update Report

There was submitted a report (circulated) dated 2 April 2019 by the Assessor and ERO updating the Board on the proposed refurbishment of 9 Wellington Square, Ayr.

The Assessor and ERO updated the Board and advised that an estimate of the proposed refurbishment work would be in the region of £250,000. Should the refurbishment work be funded from reserves it would leave a balance of approximately £50,000, this is inclusive of the propsed draw from reserves for 2019/20 revenue budget. The Assessor and ERO suggested that, with the assistance of colleagues in Procurement Services, the tender process could commence to establish the exact costs of the refurbishment work with a further paper being presented to the Board.

A full discussion then took place in relation to: - the possible reduction in the reserve fund; the potential cost of the refurbishment work and the overall financial position of the AVJB in the future. The Head of Finance and ICT advised that a further report to the Board would address these issues so that Members were fully aware of the Board’s financial position going forward.

Decided:

(1) to note the contents of the report and to agree that the Assessor should engage with procurement to establish costs and report back to the Board; and

(2) to note that, should a special meeting be required prior to the September Board meeting, this could be arranged by the Clerk to the Board.

3 3 Item 8 – Annual Report 2018 - 2019

There was submitted a report (circulated) dated 22 May 2019 by the Assessor and ERO reflecting on 2018/19 and highlighting challenges affecting the future direction of the Board.

The Assessor & ERO drew Members’ attention to 3.4 of the report which detailed the reasons for the proposed adjustments to targets.

Decided:

(1) to note the content of the report;

(2) to note the potential impact of the Barclay Review;

(3) to recognise that any alteration of the funding regime from the Cabinet Office would have a profound effect on AVJB financially, although this would be offset by the review of canvass procedures; and

(4) to agree the suggested targets for 2019/20.

Item 9 – Valuation and Performance Report

There was submitted a report (circulated) dated 20 May 2019 by the Head of Valuation Services and Assistant ERO advising Members on progress achieved in Valuation and Council Tax for financial year 2018/19 providing an update to the ongoing reporting performance during the first month of the new financial year 2019/20.

The Head of Valuation Services and Assistant ERO advised that Appendix 1 of the report provided a breakdown of Non-Domestic Subjects; Council Tax; VAC Hearing Dates; Performance in Council Tax; Non-Domestic Valuation and Domestic Alterations with Sales from 1 April 2018 to 31 March 2019.

Appendix 1 also detailed performance in Council Tax; Non Domestic Valuation and Domestic Alterations with Sales for the period 1 April 2019 to 30 April 2019.

Questions were raised and responded to by the Head of Valuation Services and Assistant ERO in relation to the Domestic Alterations with Sales and subsequent band increases.

Decided: to note the content of the report.

Item 10 – Public Performance Report 2018/19

There was submitted a report (circulated) dated 23 May 2019 by the Head of Valuation Services and Assistant ERO seeking Members approval of the Ayrshire Valuation Joint Board Public Performance Report 2018/19.

A Member suggested that the graphic on the Valuation Roll for Non-Domestic Subjects page be replaced.

A further Member noted disappointment that the number of 16-18 year olds registered had decreased from the previous year.

4 4 Decided: to approve the Ayrshire Valuation Joint Board Public Performance Report 2018/19.

Item 11 – Delivering Good Governance – 2018/19 Assessment

There was submitted a report (circulated) dated 21 May 2019 by the Assessor and ERO reporting on the completion of the Ayrshire Valuation Joint Board’s Annual Local Code of Delivering Good Governance for 2018/19 and, to invite Members of the Board to review the 2018/19 year end assessment against the Board’s Governance and Performance Framework and its Corporate Plan.

Appendix 1 of the report sets out the assessment questions against each of the five core objectives as stated in the Corporate Plan. In terms of the new Electoral Management System (CORE System) the Assessor and ERO advised that, due to legal reasons, she could not take the proposed implementation forward. She further advised that she would be meeting with representatives from Renfrewshire VJB and Dumfries and Galloway Council to start the process of preparing a tender specification for a new bespoke system that would serve the Board for future years.

A member raised concern about the comment made under the heading Nos 5 – Supported and Motivated Colleagues – there is a risk that without succession planning, the Board could lose essential skills and knowledge. The Assessor and ERO acknowledged that this was a concern however processes were in place to motivate and retain staff i.e. formal qualifications and the recruitment ofTrainee Valuers and clerical staff.

Decided: to review and agree the 2018/19 report.

Item 12 – Electoral Registration Report

There was submitted a report (circulated) dated 24 May 2019 by the Principal Admin and IT Development Officer updating Members on the position with regard to the Board’s functions concerning Electoral Registration.

Members raised questions in relation to the European voters who, according to media reports, were unable to vote here at the European Parliamentary Election held on 23 May 2019. The Principal Admin and IT Officer advised that European voters wishing to vote here, and not in their country of origin, required to complete and return a Declaration. Approximately 2,200 were issued with a 35% response rate; this figure was similar to that of the last European Parliamentary Election in 2014.

The Principal Admin and IT Officer drew Members’ attention to Appendix 1 of the report and advised that using information from education schools listings had identified nearly 1400 potential young electors across Ayrshire that were not registered. A targeted exercise was undertaken which resulted in a 40% response rate and 550 additions of under 18’s to the register.

Decided: to note the content of the Report.

5 5 Item 13 – Staffing Report

There was submitted a report (circulated) dated 23 May 2019 by the Head of Valuation Services and Assistant ERO advising Members of current staffing issues.

Decided:

(1) to note that the end of year review for 2018/19 of the Assessor and ERO’s performance against agreed key objectives was carried out by an Appraisal Panel of AVJB members on 21 March 2019, and objectives were set for the current year 2019/20; and

(2) to note the content of the Report.

Item 14 – Revised Communication Strategy

There was submitted a report (circulated) dated 1 May 2019 by the Assessor and ERO presenting the Revised Communication Strategy to the Board.

Decided: to note the content of the Report and approve the Communication Strategy.

Item 15 – Date and Time of Next Meeting

The Board noted that the next meeting would be held on Tuesday 17 September 2019 at 10.30am within the Council Chamber, East Ayrshire Council Headquarters, London Road, Kilmarnock.

The meeting ended at 12.30pm

6 6 Agenda Item No. 5

South Ayrshire Council

Report by Treasurer to Ayrshire Valuation Joint Board of 17 September 2019

Subject: Final Report on the 2018/19 Audit

1. Purpose

1.1 The purpose of this report is to submit the external auditor’s final report on the 2018/19 audit for consideration by Members of Ayrshire Valuation Joint Board (the Board).

2. Recommendation

2.1 It is recommended that the Board accepts the contents of Deloitte LLP’s final audit report.

3. Background

3.1 Deloitte LLP undertook its audit of the Board’s Annual Accounts in accordance with the requirements of the Local Government (Scotland) Act 1973, and the Code of Practice approved by Audit Scotland.

3.2 The Annual Accounts for the year ended 31 March 2019 are presented to the Board later on this agenda.

4. Proposals

4.1 The auditor has an overall responsibility to carry out an audit in accordance with the public sector audit model which is based on the Code of Audit Practice issued by Audit Scotland (May 2011). This sets out the wider dimensions of the public sector audit which involves not only the audit of the financial statements but also consideration of areas such as financial performance and corporate governance. The Annual Report on the 2018/19 Audit, which is attached at Appendix 1, summarises the auditor’s opinions and conclusions and reports any significant issues arising from the audit.

4.2 Key messages for Members, as identified by the auditors, are as follows:

4.2.1 No issues identified regarding the significant audit risks of occurrence of income and management override of controls.

4.2.2 Three audit adjustments were identified which have been corrected in the Annual Accounts.

4.2.3 Unmodified audit opinion on the 2018/19 financial statements. 7 1 4.2.4 No issues identified in relation to governance arrangements or fraud.

4.2.5 The Board should develop a medium term financial strategy which is aligned with that of the Scottish Government.

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 direct financial implications.

7. Human Resources Implications

7.1 There are no human resources 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

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 as Appendix 2.

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 Board Corporate Plan

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

8 2 13. Results of Consultation

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

Background Papers None

Person to Contact Tim Baulk, Head of Finance and ICT South Ayrshire Council, County Buildings, Wellington Square, Ayr, KA7 1DR Phone 01292 612620 E-mail [email protected]

Date: 11 September 2019

9 3 Appendix 1

Ayrshire Valuation Joint Board Report to the Members of the Board and the Controller of Audit on the 2018/19 audit Issued 10 September 2019 for the meeting on 17 September 2019 10 Contents

01 Our final report 02 Appendices

Purpose of our report and Introduction 3 24 responsibility statement Our audit explained 6 Audit adjustments 25 Financial statements audit Action plan 28 Significant risks 8 Fraud responsibilities and 30 Other matters 11 representations Independence and fees 31 Our audit report 13

Your annual report 14

Audit dimensions

Overview 16

Governance statement 17

Financial sustainability 18

Other specific risks 21

11 2 Introduction The key messages in this report

I have pleasure in presenting our final report to the Members of Ayrshire Valuation Joint Board Audit quality is our (‘the Board’) for the 2019 audit. The scope of our audit was set out within our planning report number one priority. presented to the Board in March 2019. We plan our audit to focus on audit This report summarises our findings and conclusions in relation to: quality and have set the following audit • The audit of the financial statements; and quality objectives for this audit: • Consideration of the wider scope requirements of public sector audit. This includes our consideration of the Accountable Officers’ duty to secure best value. As set out in our plan, • A robust due to the relative size and scale of the functions delivered by the VJB, we concluded that challenge of the the full wider scope audit was not appropriate. In accordance with paragraph 53 of the key judgements taken in the Code, our work in this area was restricted to concluding on: preparation of the financial • The appropriateness of the disclosures in the governance statement; and statements. • The financial sustainability of the Board and the services that it delivers over the • A strong medium to longer term. understanding of your internal control environment. • A well planned and delivered audit that raises findings early with those charged with governance.

12 3 Introduction (continued) The key messages in this report (continued)

I would like to draw your attention to the key messages of this paper:

Conclusions from our testing Status of the financial statements audit Based on our audit work completed to date we expect to issue an Outstanding matters to conclude the audit include: unmodified audit opinion. • Receipt of signed management representation letter; and The management commentary and annual governance statement • Our review of events since 31 March 2019. comply with the statutory guidance and proper practice and are consistent with the financial statements and our knowledge of the Board. The auditable parts of the remuneration report have been prepared in accordance with the relevant regulation. A summary of our work on the significant risks is provided in the dashboard on page 8. A small number of audit adjustments in excess of our reporting threshold of £1,850 have been identified up to the date of this report, as discussed further in the Appendix on pages 25-26. It should be noted that the adjustments relating to the pension liability are as a result of a post balance sheet event rather than an error by management. A small number of disclosure deficiencies have been identified up to the date of this report which are detailed in the Appendix on page 27. Our audit of Ayrshire Valuation Joint Board is substantially complete. Based on our audit work completed to date, we expect to issue an unmodified audit opinion.

13 4 Introduction (continued) The key messages in this report (continued)

Conclusions on audit dimensions Specific Risks The Board has demonstrated openness and transparency in how As set out on page 3, our audit work was restricted to concluding they operate and communicate with both internal and external on the appropriateness of the disclosures in the governance stakeholders. This is discussed in more detail on page 22. statement and the financial sustainability of the Board. We have, however, considered the specific risks highlighted by Audit As noted to the left, there is no medium term Financial Strategy Scotland, in particular, the impact of EU withdrawal, the covering a 2-4 year period. Therefore, in line with the existing action changing landscape for public financial management, dependency plan from the 2017/18 audit, we have concluded that the Board on key suppliers and increased focus on openness and should continue to focus on implementing this and to also ensure transparency. that this is consistent with the Scottish Government’s MTFS.

Governance statement Our detailed findings and conclusions are included on pages 7 to 14 The disclosures are appropriate, consistent with our knowledge, of this report. and address the minimum requirements of the Scottish Public Finance Manual (SPFM). Next steps Financial sustainability An agreed Action Plan is included on pages 28 & 29 of this report. We will consider progress with the agreed actions as part of our The Board met all of its financial targets in 2018/19 including a 2019/20 audit. final surplus of £17k. The Board’s draft budget for 2019/20 is projecting uncommitted reserves of £223k by the end of the year, which represents 9.7% of budgeted net expenditure. Added value Although this is higher than best practice, this is positive given that there are plans under consideration, in consultation with the Our aim is to add value to the Board by providing insight into, and constituent authorities, to utilise some of these reserves. We are offering foresight on, financial sustainability, risk and performance therefore satisfied that financial balance has been achieved in the by identifying areas for improvement and recommending and short-term and is anticipated for 2019/20. encouraging good practice. In so doing, we aim to help the Board promote improved standards of governance, better management However, there are medium term pressures putting a strain on and decision making, and more effective use of resources. existing uncommitted reserves. Work is ongoing to modernise to try to achieve future savings and efficiencies, and we will This is provided throughout the report. In particular, our separate continue to monitor whether and to what extent savings and “Sector Developments” report, presented along with our planning efficiencies are achieved, as well as track progress against the report shared our research, informed perspective and best practice preparation and implementation of a medium term Financial from our work across the wider public sector that are specifically Strategy in line with last year’s action plan. relevant to the Board. Pat Kenny Audit Director14 5 Our audit explained Timeline Final audit report Key developments in your In this report we have business Area dimensions 2018/19 concluded on the audit As noted in our planning report, the In accordance with the 2016 Code risks identified in our Board continues to face significant November of Audit Practice, we have planning report and financial challenges due to an 2018 – considered how you are February any other key findings increase in cost whilst facing 2019 addressing the four audit from the audit. increased demand for services and Meetings with dimensions: reductions in income. management and other • The appropriateness of the staff to 3 March 2019 disclosures in the governance update Presented planning paper statement; and understanding of the to the Board • Financial sustainability Materiality processes and Materiality of £37k and controls. performance materiality of Identify £28k has been based on the changes in 31 March benchmark of gross 2019 Our audit your expenditure and is a slight report Year end business and increase from what we June-August environment reported in our planning 2019 Review of paper due to updated final draft Significant risks Conclude figures. accounts, on significant Determine testing of Our risk assessment risk areas significant risk materiality We have used these as the process is a continuous and other and cycle throughout the year. findings basis for our scoping performance exercise and initial risk of substantive Page 8 provides a summary testing of of our risk assessment of assessment. We have results. 20 August Significant your significant risks. Scoping reported to you all 2019 risk uncorrected misstatements Audit close assessment greater than £2k. meeting 17 September 2019 Board 17 meeting September Quality and Independence 2019 We confirm we are independent of Scope of the audit Accounts sign off Ayrshire Valuation Joint Board. We take We have audited the financial statements for the year ended 31 our independence and the quality of the March 2019 of Ayrshire Valuation Joint Board. audit work we perform very seriously. Audit quality is our number one priority.

15 6 Financial statements audit

16 7 Significant risks Dashboard

Planned Consistency of Controls Fraud approach to judgements with Risk Material testing Comments Page no. risk controls Deloitte’s conclusion testing expectations

Occurrence of income D+I Satisfactory Satisfactory 9

Management override of controls D+I Satisfactory Satisfactory 10

Overly prudent, likely Overly optimistic, likely D+I: Testing of the design and implementation of key controls to lead to future credit to lead to future debit. 17 8 Significant risks (continued) Risk 1 – Occurrence of income

Risk identified ISA 240 states that when identifying and assessing the risks of material misstatement due to fraud, the auditor shall, based on a presumption that there are risks of fraud in income recognition, evaluate which types of income, income transactions or assertions give rise to such risks. The main components of income for the Board are requisitions from all three of the Ayrshire Councils: South Ayrshire Council (‘SAC’), North Ayrshire Council (‘NAC’), and East Ayrshire Council (‘EAC’). The significant risk is pinpointed to the recognition of this income, being occurrence of income received from the Councils given the reliance of the Board on this income and the potential that funding partners may not provide additional income to cover overspends.

Deloitte response We have performed the following: • tested the income to ensure that the correct contributions have been input East Ayrshire Council 30.33% (£634,628) and received in accordance with that agreed as part of budget process and that any reductions have been appropriately applied; Total Contribution North Ayrshire Council 36.33% (£760,172) • tested the reconciliations performed by the Board at 31 March 2019 to £2.1m confirm all income is correctly recorded in the ledger; • confirmed that the reconciliations performed during 2018/19 have been South Ayrshire Council 33.34% (£697,609) reviewed on a regular basis; and • assessed management’s controls around recognition of income.

Deloitte view We have concluded that grant income has been correctly recognised in accordance with the requirements of the Code of Practice on Local Authority Accounting. . 18 9 Significant risks (continued) Risk 2 - Management override of controls

Risk identified Significant and unusual transactions Accounting estimates In accordance with ISA 240 (UK) management override We have performed design and is a significant risk. This risk area includes the potential We did not identify any significant implementation testing of the controls over for management to use their judgement to influence the transactions outside the normal course of key accounting estimates and judgements. financial statements as well as the potential to override business or any transactions where the the Board’s controls for specific transactions. business rationale was not clear. We reviewed accounting estimates for biases that could result in material misstatements due to fraud. Journals We tested accounting estimates and We have performed design and judgements (Pensions and property Key judgements implementation testing of the controls in valuations) and consideration of any place for journal entry processing. adjustments required for the transition to the The key judgments in the financial statements are those new standards (IFRS 15 Revenues from which we have selected to be the significant audit risks We have used Spotlight data analytics to risk contracts with customers and IFRS 9 Financial around the occurrence of income (page 9). This is assess journals and select items for detailed Instruments), focusing on the areas of inherently the area in which management has the follow up testing. The journal entries were greatest judgement and value. Our potential to use their judgment to influence the financial selected using computer-assisted profiling procedures included comparing amounts statements. based on areas which we consider to be of increased interest. recorded or inputs to estimates to relevant supporting information from third party We have tested the appropriateness of sources. journal entries recorded in the general ledger, No issues have been identified from our Deloitte response and other adjustments made in the preparation of financial reporting. No issues testing. We have considered the overall sensitivity of were noted. judgements made in preparation of the financial statements, and note that: • the Board’s results throughout the year were projecting favourable variances, largely to do with staff vacancies, and therefore were projected to stay Deloitte view within budget. This was closely monitored with We have not identified any significant bias in the key judgements made by confidence that the Board would be able to meet its management based on work performed. overall financial targets; and We have not identified any instances of management override of controls in relation to • senior management’s remuneration is not tied to the specific transactions tested based on work performed. particular financial results. We have considered these factors and other potential sensitivities in evaluating the judgements made in the preparation of the financial statements. 19 10 Other matters Defined benefits pension scheme

Background The Board participates in the Strathclyde Pension Fund, a funded defined benefit scheme. After taking into account the adjustments noted on the following page in relation to the McCloud judgement and GMP indexation, the net pension liability has decreased from a net Board Benchmark Comments pension asset of £797k in 2017/18 to a net pension liability of £610k in 2018/19. The decrease is primarily due to changes in assumptions, Discount rate (% p.a.) 2.40 2.39 Reasonable, specifically the discount rate has reduced and salary increase rate has slightly optimistic increased, together with the impact of McCloud and GMP indexation. Consumer Price Index (CPI) 2.50 2.23 Prudent Inflation rate (% p.a.) Salary increase (% p.a.) (over 1% Council Prudent CPI inflation) specific Pension increase in payment 2.50 2.28 Prudent Deloitte response (% p.a.) • We obtained a copy of the actuarial report produced by Hymans Robertson, the scheme actuary, and agreed in the disclosures to Pension increase in deferment 2.40 2.23 Prudent notes in the accounts; (% p.a.) • we reviewed and challenged the assumptions made by Hymans Mortality - Life expectancy of 21.40 21.20 Reasonable Robertson, including benchmarking as shown in the table opposite; a male pensioner from age 65 • we assessed the reasonableness of the Board’s share of the total (currently aged 65) assets of the scheme with the Pension Fund financial statements; • we have reviewed and challenged the calculation of the impact of Mortality - Life expectancy of 23.40 23.00 Reasonable the McCloud case and GMP on pension liabilities; a male pensioner from age 65 • we reviewed the disclosures within the accounts against the Code; (currently aged 45) and • we assessed the independence and expertise of the actuary supporting the basis of reliance upon their work.

20 11 Other matters (continued) Defined benefits pension scheme (continued)

Impact of McCloud ruling Impact of Guaranteed Minimum Pension (GMP) indexation Two employment tribunal cases were brought against the Government in relation to possible discrimination in the implementation of In order to ensure smooth transition to the single tier State pension and transitional protection following changes made to public service equalisation of GMP benefits between males and females, the Government pension scheme legislation in 2014. The claimants challenged the introduced an interim solution in 2016 in respect of people, who are in transitional protection arrangements on the grounds of direct age public service pension schemes and who have a State Pension Age (SPA) discrimination, equal pay and indirect gender and race discrimination. between 6 April 2016 and 5 December 2018, where full inflationary increases will be provided by the scheme. In December 2018, the Court of Appeal ruled that the transitional protection gave risk to unlawful discrimination on the basis of age. In January 2018, this interim solution was subsequently extended to The Government requested leave to appeal the decision to the members who reach SPA between 6 December 2018 and 5 April 2021. Supreme Court, however the request was denied on 27 June 2019. As Details of any permanent solution are still unknown. a result, certain scheme members will need to be compensated for any discrimination suffered as a result of the transitional protections. The Council’s actuary has provided an updated results schedule including an As Scottish Public Service Pension Schemes implemented the changes allowance for the estimated additional liability arising as a result of GMP to the legislation in 2015, this may impact benefits accrued from 1 indexation. An amount of £2.183m has been identified as the additional April 2015 for these members. liability for paying all GMP increases for members reaching SPA from 6 April 2016. The Council’s actuary has provided an updated results schedule which included an allowance for the additional liability potentially arising as a The allowance equates to c. 0.3% of the total defined benefit obligations. result of the McCloud ruling. This has resulted in an audit adjustment Typically, we would expect to see an allowance of between 0% and 0.4% of of £9.315m for past service costs (c.1.8%) arising from this post total defined benefit obligations, therefore the allowance made is within this balance sheet event. range. The calculation of this amount was based on the Government Actuary Departments (GAD’s) analysis, adjusted for local circumstances. Based on the limited information available, the amount appears reasonable.

Deloitte view On the whole, the set of assumptions is reasonable and lies towards the middle of the range of assumptions when compared with the Deloitte benchmarks. The assumptions have been set in accordance with generally accepted actuarial principles and are compliant with the accounting standard requirements of IAS19.

The allowances made for the McCloud ruling and GMP are reasonable and within the expected range.

21 12 Our audit report Other matters relating to the form and content of our report

Here we discuss how the results of the audit impact on other significant sections of our audit report.

Our opinion on the financial Material uncertainty related Emphasis of matter and Other reporting statements to going concern other matter paragraphs responsibilities Our opinion on the financial We have not identified a There are no matters we judge The Annual Report is reviewed statements is unmodified. material uncertainty related to to be of fundamental in its entirety for material going concern and will report importance in the financial consistency with the financial by exception regarding the statements that we consider it statements and the audit work appropriateness of the use of necessary to draw attention to performance and to ensure that the going concern basis of in an emphasis of matter they are fair, balanced and accounting. paragraph. reasonable. There are no matters relevant Our opinion on matters to users’ understanding of the prescribed by the Controller of audit that we consider Audit are discussed further on necessary to communicate in page 14. an other matter paragraph.

22 13 Your annual report We are required to provide an opinion on the auditable parts of the remuneration report, the annual governance statement and whether the management commentary has been prepared in accordance with the statutory guidance.

Requirement Deloitte response

Management The Management Commentary comments on We have assessed whether the Management Commentary has been Commentary financial performance, strategy and prepared in accordance with the statutory guidance. performance review and targets. The We have also read the Management Commentary and confirmed that the commentary included both financial and non information contained within is materially correct and consistent with our financial KPIs and made good use of graphs knowledge acquired during the course of performing the audit, and is not and diagrams. The Board also focusses on otherwise misleading. the strategic planning context.

Remuneration The remuneration report has been prepared We have audited the disclosures of remuneration and pension benefits, pay Report in accordance with the 2014 Regulations, bands, and, apart from a few minor corrected disclosure errors which are disclosing the remuneration and pension detailed on pages 25-27, we can confirm that they have been properly benefits of the Senior Employees and Senior prepared in accordance with the regulations. Councillors.

Annual The Annual Governance Statement reports We have assessed whether the information given in the Annual Governance Governance that the Board’s governance arrangements Statement is consistent with the financial statements and has been Statement provide assurance, are adequate and are prepared in accordance with the accounts direction. No exceptions noted. operating effectively.

23 14 Audit dimensions

24 15 Audit dimensions Overview

Public audit in Scotland is wider in scope than financial audit. This section of Best Value (BV) our report sets out our findings and conclusion on our audit work covering the The Scottish Public Finance Manual sets out following areas. As set out in our plan, due to the relative size and scale of the that accountable officers appointed by the functions delivered by the Ayrshire Valuation Joint Board, we concluded that Principal Accountable Officer for the Scottish the full wider scope audit was not appropriate. In accordance with paragraph Administration have a specific responsibility 53 of the Code, our work in this area was restricted to concluding on: to ensure that arrangement have been made • The appropriateness of the disclosures in the governance statement; and to secure best value.

• The financial sustainability of the Board and the services that it delivers We have considered the accountable officers’ over the medium to longer term. duty to secure BV as part of the governance arrangements considered as part of the Our report is structured in accordance with these two specific areas, but also wider scope audit work. covers our specific audit requirements on best value and specific risks.

Specific risks (SR) As set out in our Annual Audit Plan, Audit Scotland had identified a number of specific risks (SRs) faced by the public sector which we have considered as part of our work on the four audit dimensions.

SR 1 – EU Withdrawal SR 2 – Changing landscape for public financial management SR 3 – Dependency on key suppliers SR 4 – Openness and transparency

25 16 Governance statement Overview

Regulation 5 of the accounts regulations requires local government bodies to report the results of their annual review of their system of internal control in an annual governance statement published as part of the annual accounts. The annual governance statement requires to be prepared in accordance with Delivering good governance in local government: framework 2016 published by CIPFA and SOLACE. As set out in our audit plan, there is a risk that the governance statement is inconsistent with the financial statements and is not in accordance with the good governance framework. There is also a risk that the statement is inconsistent with our knowledge as auditors of the Board or is potentially misleading.

Deloitte View We have reviewed the draft governance statement for consistency with the financial statements and our knowledge gained during the audit. No inconsistencies have been noted.

We have also reviewed to assess compliance with the good governance framework and have confirmed that it meets the requirements.

26 17 Financial sustainability Overview

Financial sustainability looks forward to the medium and longer term to consider whether the body is planning effectively to continue to deliver its services or the way in which they should be delivered.

Can short-term Is there a (current and long-term (5- next year) Is investment Financial 10 years) financial effective? Sustainability financial balance be strategy? achieved?

Audit risks Within our audit plan we identified a number of risk as follows: • the Board does not achieve financial balance in this financial year and is unable to identify future sources of savings and efficiencies to ensure future financial sustainability; and • the Board’s long-term financial planning could be inconsistent with the Scottish Government’s five-year plan.

27 18 Financial sustainability (continued)

2019/20 budget In setting its budget the Board has recognised that a number of risks and cost pressures existing, including: The Board has achieved financial balance in 2018/19 with a surplus of £12k, which represents an underspend of £158k compared to the original planned • Dependency on uncommitted reserves – the projected closing deficit of £146k. The carried forward uncommitted reserves for 2018/19 are balance of £223k is healthy, representing 9.7% of the net £451k. expenditure budget. The Board are currently considering, in consultation with the constituent authorities, how best to utilise these The Board approved a net expenditure budget of £2,291k for 2019/20 on 5 reserves in the short to medium term. March 2019, which is to be met from requisitions of 2,092k and uncommitted reserves of £199k. This incorporated £43k of • Reduced IER funding (£7k) – originally budgeted for a fall in IER savings/additional income to be made. funding of £25k but this has now been confirmed as a £7k reduction

Key areas of targeted budget savings are as follows: • Additional Barclay Review funding (£125k) – additional funding of £125k to reflect the impact of the Barclay Review; • Payroll turnover deduction (£30k); and • Employee costs increase (£68k) – an increase in employee costs due • Rental income (£8k) - this rental income (for 3 months, based on an to the Scottish Government pay award policy set against the annual projection of £30k) is not considered to be achievable by backdrop of no change to the requisition levels agreed by the three management, given current market conditions. constituent authorities.

28 19 Financial sustainability (continued)

Medium term financial planning Deloitte View – Financial sustainability We previously recommended in the 2017/18 audit report that efficiencies and savings be identified to ensure medium to longer term The Board achieved short term financial balance in 2018/19, and a financial sustainability and maintenance of healthy reserve levels. balanced budget has been set for 2019/20. While increasing employee While a balanced budget has been agreed for 2019/20, if uncommitted costs and downward pressures on requisition and other income reserves continue to be used at the same level, this will be fully sources risk depleting uncommitted reserve levels by 2020/21, we depleted by the next financial year. acknowledge that work is ongoing to implement modernisation of the operating system and digitise paper records, which should help with We acknowledge that work is ongoing to implement a new operating achieving future savings and efficiencies. It is, however, paramount system and to digitise all of the Board’s paper records. This work is that these developments be realised sooner rather than later given ongoing and therefore it is not possible to quantify the expected the risk of reserve levels being completely depleted by 2020/21. savings. The achievement of savings and efficiencies will continue to be Therefore, the Board should focus on completing the modernisation monitored over the audit contract to determine whether the Board have been successful at implementing recurring savings into their annual work as soon as possible. The recommendation raised in last year’s budget. action plan therefore still stands. We will continue to monitor this over the audit contract. We also recommended in 2017/18 that the Board implement a medium term Financial Strategy (2-4 years) which includes a Capital Plan, As there is no medium term financial strategy in place, we cannot scenario planning and sensitivity analysis. We can confirm that this is conclude on whether or not this is inconsistent with the Scottish still not in place. Therefore, the Board should continue to focus on Government’s MTFS. Therefore, the prior year recommendation that implementing this and to also ensure that this is consistent with the the Board implement a medium term Financial Strategy remains and Scottish Government’s Medium Term Financial Strategy (MTFS). we have elaborated on this to include that it should be consistent with the MTFS.

29 20 Other specific risks

As set out in our Audit Plan, Audit Scotland identified a number of areas as significant risks faced by the public sector. We have considered these as part of our audit work on the four audit dimensions and summarised our conclusions below.

Risk Areas considered Conclusion EU Withdrawal We have assessed what work the Board has done to EU Withdrawal is unlikely to have much, if any, impact on prepare for the impact of EU withdrawal, specifically the Board. This is because: considering people and skills; finance; and rules and 1) the Board has no non-UK EU nationals in their staff; regulations. 2) all funding comes from either the three constituent authorities (main requisition funding), the Cabinet Office (IER funding), or the Scottish Government (Barclay Review funding); and 3) EU regulations don’t have an impact on the work performed by the Board.

Overall, EU Withdrawal is not likely to have much of an impact, if any, on the Board. Finance shares any relevant developments with the Board as they develop.

We will continue to monitor the Board’s response to EU withdrawal during the audit contract in case there are any developments that will have an impact on the Board.

Changing landscape for public As part of our audit work on financial sustainability As mentioned on our discussion of financial sustainability financial management (see pages 18 – 20) we have considered how the on page 20 we have concluded that there is no medium Board has reviewed the potential implications of the term Financial Strategy covering a 2-4 period. Therefore, in Scottish Government’s MTFS for its own finances, line with the existing action plan from the 2017/18 audit, including long term planning. we have concluded that the Board should continue to focus on implementing this and to also ensure that this is consistent with the Scottish Government’s MTFS.

30 21 Other specific risks (continued)

Risk Areas considered Conclusion Dependency on key suppliers We obtained a detailed breakdown of expenditure No specific risks of key supplier failure have been by supplier and performed an analysis to identify if identified through our work. We have concluded this on there were any risks of dependency on key the basis of an analysis of expenditure by supplier for the suppliers. We used a benchmark threshold of 10% year and have not identified any suppliers which made up as a starting point for determining whether or not more than 10% of gross expenditure. there existed a risk of dependency.

Openness and transparency We have considered the Board’s approach to The Board has a good attitude to openness and openness and transparency as part of our audit transparency. This has been demonstrated from our work on governance and transparency. review of a number of key documents, such as the staff questionnaire, communications strategy, the annual performance report, the delivering good governance report, and from a review of the availability of key strategy documents and Board minutes on the Board’s website.

This is further corroborated from a review of action plans in place to address findings from key consultations, e.g. the Barclay Review and staff questionnaire, which demonstrates that action is being taken in response.

31 22 Appendices

32 23 Purpose of our report and responsibility statement Our report is designed to help you meet your governance duties

What we report What we don’t report The scope of our work This report has been prepared Our report is designed to help As you will be aware, our audit Our observations are developed for the Board, as a body, and the Board discharge their was not designed to identify all in the context of our audit of we therefore accept governance duties. It also matters that may be relevant to the financial statements. We responsibility to you alone for represents one way in which we the Board. described the scope of our work its contents. We accept no fulfil our obligations under ISA in our audit plan and again in duty, responsibility or liability Also, there will be further 260 (UK) to communicate with this report. to any other parties, since this information you need to you regarding your oversight of report has not been prepared, discharge your governance the financial reporting process and is not intended, for any responsibilities, such as matters and your governance other purpose. reported on by management or requirements. Our report by other specialist advisers. includes: Finally, our views on internal • Results of our work on key controls and business risk audit judgements and our assessment should not be observations on the quality taken as comprehensive or as of your Annual Report. an opinion on effectiveness • Our internal control since they have been based observations. solely on the audit procedures performed in the audit of the • Other insights we have financial statements and the identified from our audit. other procedures performed in fulfilling our audit plan.

Pat Kenny We welcome the opportunity for and on behalf of Deloitte LLP to discuss our report with you and receive your Glasgow feedback. 10 September 2019

33 24 Audit adjustments Summary of corrected and uncorrected misstatements and disclosure deficiencies

Corrected misstatements

If applicable, Debit/ (credit) Debit/ (credit) Debit/ (credit) control CIES reserves in net assets deficiency £k £k £k identified Misstatements identified in current year Pensions – McCloud judgement [1] 242 (242) Pensions – GMP [2] 86 (86) Pensions – interest on defined benefit obligation [3] 4 (4) Total 332 (332)

[1] As discussed on pages 11-12 the McCloud judgment has been confirmed as final following the Supreme Court’s refusal of leave for the UK Government to appeal the ruling. This has resulted in the pension liability being adjusted to account for the impact of this judgment, with a corresponding increase in the pension reserve. The impact of this is a £242k increase in both the liability and the reserve. This has no impact on the General Fund.

[2] As discussed on pages 11-12 the pension liability is also impacted by the Government’s ‘interim solution’ for funding inflationary increases for GMP. This has resulted in the pension liability being adjusted to account for the impact of this judgment, with a corresponding increase in the pension reserve. The impact of this is a £86k increase in both the liability and the reserve. This has no impact on the General Fund.

[3] As a result of the first two adjustments the liability as a whole is higher which has had a knock on effect on the calculation of interest on the pension liability which has increased by £4k. This has no impact on the General Fund.

See next page for continuation of correct misstatements identified from our audit work performed to date.

34 25 Audit adjustments Summary of corrected and uncorrected misstatements and disclosure deficiencies

Corrected misstatements

If applicable, Debit/ (credit) Debit/ (credit) Debit/ (credit) control CIES reserves in net assets deficiency £k £k £k identified Misstatements identified in current year Employee costs overstatement [4] (6) 6 Property depreciation [5] (13) 13 Total

[4] Employee costs have been overstated in the Employee Costs line in the CIES by £6k.

[5] This relates to depreciation charged in the year incorrectly given that the asset was revalued in the year effective 31/03/19. However, this has a nil impact on the general fund as all amounts are adjusted through the capital adjustment account (CAA) and revaluation reserve.

No other corrected misstatements have been identified from our audit work performed to date.

Uncorrected misstatements No uncorrected misstatements have been identified from our audit work performed to date.

35 26 Audit adjustments Summary of corrected and uncorrected misstatements and disclosure deficiencies

Disclosure misstatements Auditing standards require us to highlight significant disclosure misstatements to enable audit committees to evaluate the impact of those matters on the financial statements. We have identified the following disclosure deficiencies in the course of our audit work to date.

Note Description

The in-year pension contributions for 2017/18 and the closing pension accrual as at 31 March 2019 were Remuneration Report both misstated. The in-year pension contributions for 2017/18, closing accrual as at 31 March 2019, and difference between 31 March 2019 and 31 March 2018 have all be amended to reflect the correct figures.

No disclosure of remuneration or accrued pension and pension contributions should be made for senior Remuneration Report councillors and officers where they have not been remunerated in 2018/19.

36 27 Action plan Follow-up 2017/18 action plan

We have followed up the recommendations made in our 2017/18 annual audit report and we note that none of the recommendations have been implemented. We have updated these recommendations for management’s response below, as well as updated the second recommendation to make reference to the Scottish Government’s MTFS. We will continue to monitor these as part of our 2019/20 audit work.

Responsible Area Recommendation Management Response person Target Date Priority 2017/18 Update Partially implemented: as discussed on page 20 this recommendation has only been partially implemented to the extent that modernisation is still ongoing, although it is not possible at The continued use of reserves is this early stage to quantify the not sustainable in the medium to efficiencies/savings. Therefore this longer term. Efforts are ongoing to The Board and its management recommendation is still open. identify future sources of savings acknowledge this and continue to and efficiencies to ensure the take action in order to improve Financial maintenance of healthy reserve financial sustainability in the Updated management response: Planning – levels. This includes potential medium to longer term. It is T Baulk/ H Action has been ongoing during 31/3/2019 Medium savings and efficiencies from the expected that this will be McPhee 2018/19 to progress the Board’s efficiencies implementation of a new operating realised through operational modernisation programme. The system, the implementation of efficiencies arising from the existing projects are expected to be which is still ongoing. The Board's ongoing programme of completed during 2020/21 at which achievement of savings and modernisation. point operational efficiencies can be efficiencies will continue to be realised. monitored over the audit contract.

Updated target date: 31/12/2020

37 28 Action plan (continued) Follow-up 2017/18 action plan

Responsible Area Recommendation Management Response person Target Date Priority 2017/18 Update Partially implemented: as discussed on page 20 a medium term Financial Strategy has not been implemented, although we acknowledge that this is being progressed. Furthermore, the Board should ensure that the medium-term Financial Strategy is aligned with the Scottish Government’s MTFS. Financial planning has been incorporated into the 2017/18 Updated management response: budget setting process. However Although not yet formalised, scenario The implementation of a medium this has not been formally planning and capital planning term Financial Strategy (2-4 Financial recorded at the Board meeting. continues to be incorporated into the years) which includes a Capital T Baulk 31/3/2018 Medium Planning budget setting process, both during Plan, scenario planning and discussions with constituent sensitivity analysis. Scenario planning and capital planning has been incorporated authorities and Board considerations. in the 2017/18 budget setting Discussions with constituent process. authorities are ongoing regarding a three-year funding agreement, including the potential impact of capital investment projects designed to realise operational efficiencies.

Updated target date: 31/3/2020

38 29 Fraud responsibilities and representations Responsibilities explained

Responsibilities: Audit work performed: The primary responsibility for the prevention and detection of In our planning we identified the occurrence of income and fraud rests with management and those charged with management override of controls as key audit risks for your governance, including establishing and maintaining internal organisation. controls over the reliability of financial reporting, effectiveness During course of our audit, we have had discussions with and efficiency of operations and compliance with applicable laws management and those charged with governance. and regulations. As auditors, we obtain reasonable, but not In addition, we have reviewed management’s own documented absolute, assurance that the financial statements as a whole are procedures regarding fraud and error in the financial statements. free from material misstatement, whether caused by fraud or error. We have reviewed the paper prepared by management for the Board on the process for identifying, evaluating and managing the system of internal financial control.

Required representations: We have asked the Board to confirm in writing that you have disclosed to us the results of your own assessment of the risk that the financial statements may be materially misstated as a result of fraud and that you are not aware of any fraud or suspected fraud that affects the entity. We have also asked the Board to confirm in writing their responsibility for the design, implementation and maintenance of internal control to prevent and detect fraud and error. Concerns: No concerns have been identified regarding fraud.

39 30 Independence and fees

As part of our obligations under International Standards on Auditing (UK), we are required to report to you on the matters listed below:

Independence We confirm that we comply with FRC’s Ethical Standards for Auditors and that, in our professional confirmation judgement, we and, where applicable, all Deloitte network firms are independent and our objectivity is not compromised.

Fees The audit fee for 2018/19, in line with the fee range provided by Audit Scotland, is £7,280 as broken down below:

Auditor remuneration 6,280 Audit Scotland fixed charges: Pooled costs 610 Audit support costs 390 Total agreed fee 7,280

No non-audit fees have been charged by Deloitte in the period.

Non-audit services In our opinion there are no inconsistencies between APB Ethical Standards for Auditors and the Board’s policy for the supply of non-audit services or any apparent breach of that policy. We continue to review our independence and ensure that appropriate safeguards are in place including, but not limited to, the rotation of senior partners and professional staff and the involvement of additional partners and professional staff to carry out reviews of the work performed and to otherwise advise as necessary.

Relationships We are required to provide written details of all relationships (including the provision of non-audit services) between us and the organisation, its board and senior management and its affiliates, including all services provided by us and the DTTL network to the audited entity, its board and senior management and its affiliates, and other services provided to other known connected parties that we consider may reasonably be thought to bear on our objectivity and independence.

We are not aware of any relationships which are required to be disclosed.

40 31 Deloitte LLP does not accept any liability for use of or reliance on the contents of this document by any person save by the intended recipient(s) to the extent agreed in a Deloitte LLP engagement contract.

If this document contains details of an arrangement that could result in a tax or National Insurance saving, no such conditions of confidentiality apply to the details of that arrangement (for example, for the purpose of discussion with tax authorities).

Deloitte LLP is a limited liability partnership registered in England and Wales with registered number OC303675 and its registered office at 1 New Street Square, London, EC4A 3HQ, United Kingdom.

Deloitte LLP is the United Kingdom affiliate of Deloitte NSE LLP, a member firm of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”). DTTL and each of its member firms are legally separate and independent entities. DTTL and Deloitte NSE LLP do not provide services to clients. Please see www.deloitte.com/about to learn more about our global network of member firms.

Ayrshire Valuation Joint Board Equality Impact Assessment Scoping

1. Proposal details Proposal Title Lead Officer Final Report on the 2018/19 Audit Tim Baulk

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 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 life Low impact 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 submits the 2018/19 Annual Audit Report to the Members of Ayrshire Valuation Joint Board. Their decision on this has no specific equality implications.

Signed : Tim Baulk Treasurer Date: 5 September 2019 Copy to [email protected]

42 1 Agenda Item 6 South Ayrshire Council

Report by Treasurer to Ayrshire Valuation Joint Board of 17 September 2019

Subject: Annual Accounts for the Year Ended 31 March 2019

1. Purpose

1.1 The purpose of this report is to submit to the Members of Ayrshire Valuation Joint Board (the Board) the Annual Accounts for the year ended 31 March 2019 together with the proposed independent auditor’s report.

2. Recommendation

2.1 It is recommended that the Board:

2.1.1 approves the Annual Accounts for the year ended 31 March 2019;

2.1.2 authorises the Chair, Assessor and Electoral Registration Officer and Treasurer to sign and issue the Annual Accounts by 30 September 2019; and

2.1.3 notes that the accumulated General Fund surplus as at 31 March 2019 of £481,467 will be utilised to fund expenditure in future years, as previously approved by the Board.

3. Background

3.1 Deloitte LLP undertook its audit of the Board’s Annual Accounts in accordance with the requirements of the Local Government (Scotland) Act 1973, and the Code of Audit Practice approved by Audit Scotland.

4. Proposals

4.1 Recognised best practice requires the Board to consider whether to approve the Annual Accounts (refer to Appendix 1 to this report) and the proposed independent auditor’s report contained at section 8 therein and to authorise the Chair, Assessor and Treasurer to sign and issue the Annual Accounts by no later than 30 September 2019.

4.2 The auditor is required under International Standard on Auditing 260 to communicate matters relating to the audit of the Annual Accounts to those charged with governance of a body to enable appropriate action. These include the management representation letter (Appendix 2), which will be signed by the Treasurer on behalf of the Board.

43 1 4.3 The key messages, as identified by the auditors, are as follows:

4.3.1 the independent audit opinion is unmodified;

4.3.2 three audit adjustments were identified and have been corrected; and

4.3.3 disclosure and presentational adjustments have been agreed and incorporated in the Annual Accounts.

4.4 The Annual Accounts report 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.

5. Legal and Procurement Implications

5.1 There are no legal implications.

5.2 There are no procurement implications.

6. Financial Implications

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

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

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 If the recommendations are rejected, the Board may be in breach of its duty to approve and issue audited Annual Accounts before the statutory deadline of 30 September 2019.

9. Equalities

44 2 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 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 paper.

Background Papers Report to Ayrshire Valuation Joint Board of 4 June 2019 2018/19 Annual Accounts (Unaudited)

Person to Contact Tim Baulk, Head of Finance and ICT South Ayrshire Council, County Buildings, Wellington Square, Ayr, KA7 1DR Phone 01292 612620 E-mail [email protected]

Date: 11 September 2019

45 3 Appendix 1

46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92

Assessor and Electoral Registration Officer: Helen D. M. McPhee BSc. MRICS OUR REF: TS/TB YOUR REF: AVJB/2019 Appendix 2 DATE: 17 September 2019 If phoning or calling please ask for:

Deloitte LLP 110 Queen Street Glasgow G1 3BX

Dear Sirs,

Ayrshire Valuation Joint Board

This representation letter is provided in connection with your audit of the financial statements of the Ayrshire Valuation Joint Board for the year ended 31 March 2019 for the purpose of expressing an opinion as to whether the financial statements give a true and fair view of the financial position of the Ayrshire Valuation Joint Board as of 31 March 2019 and of the results of its operations, other comprehensive net expenditure and its cash flows for the year then ended in accordance with the Code of Practice on Local Authority Accounting in the United Kingdom.

In addition to the above, this representation letter is provided in connection with your audit of the Management Commentary, Remuneration Report and Annual Governance Statement for the following purposes:

• Expressing an opinion on the auditable part of the Remuneration Report as to whether it has been properly prepared in accordance with The Local Authority Accounts (Scotland) Regulations 2014;

• Expressing an opinion as to whether the information given in the Management Commentary is consistent with the financial statements and that report has been prepared in accordance with statutory guidance issued under the Local Government in Scotland Act 2003; and

• Expressing an opinion as to whether the information given in the Annual Governance Statement is consistent with the financial statements and that the report has been prepared in accordance with the Delivering Good Governance in Local Government Framework (2016).

I am aware that it is an offence to mislead a Commissioners auditor.

As Treasurer and on behalf of the Ayrshire Valuation Joint Board, I confirm, to the best of my knowledge and belief, the following representations.

All communications to be addressed to the Assessor & Electoral Registration Officer ______9 WELLINGTON SQUARE, AYR KA7 1HL TEL: 01292 612221 E-Mail: [email protected] www.ayrshire-vjb.gov.uk 93

Financial statements

1. I understand and have fulfilled my responsibilities for the preparation of the financial statements in accordance with proper practices as set out in the Code of Practice on Local Authority Accounting in the United Kingdom (the Code), which give a true and fair view, as set out in the terms of the audit engagement letter.

2. We have provided you with all relevant information and access as agreed in the terms of the audit engagement letter with Audit Scotland. We acknowledge our responsibilities for the design, implementation and operation of internal control to prevent and detect fraud and error.

3. Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.

4. Related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of IAS24 “Related party disclosures”.

5. All events subsequent to the date of the financial statements and for which the applicable financial reporting framework requires adjustment of or disclosure have been adjusted or disclosed.

6. The effects of uncorrected misstatements and disclosure deficiencies are immaterial, both individually and in aggregate, to the financial statements as a whole.

7. We confirm that the financial statements have been prepared on the going concern basis. We do not intend to liquidate the Board or cease trading as we consider we have realistic alternatives to doing so. We are not aware of any material uncertainties related to events or conditions that may cast significant doubt upon the Board’s ability to continue as a going concern. We confirm the completeness of the information provided regarding events and conditions relating to going concern at the date of approval of the financial statements, including our plans for future actions.

8. We confirm that all of the disclosures within the Management Commentary, Remuneration Report and the Annual Governance Statement have been prepared in accordance with the relevant legislation and guidance.

9. We have considered the valuation of the Board’s Property, Plant and Equipment, and are not aware of any circumstances indicating volatility in asset values requiring a revaluation in the current year.

10. With respect to the revaluation of properties in accordance with the Code:

a) the measurement processes used are appropriate and have been applied consistently, including related assumptions and models;

b) the assumptions appropriately reflect our intent and ability to carry out specific courses of action on behalf of the entity where relevant to the accounting estimates and disclosures;

c) the disclosures are complete and appropriate; and

d) there have been no subsequent events that require adjustment to the valuations and disclosures included in the financial statements.

2 94

11. To the best of our knowledge and belief the Board holds title to all Property Plant and Equipment included in its balance sheet at 31 March 2019.

12. We confirm that:

• all retirement benefits and schemes, including UK, foreign, funded or unfunded, approved or unapproved, contractual or implicit have been identified and properly accounted for;

• all settlements and curtailments have been identified and properly accounted for;

• all events which relate to the determination of pension liabilities have been brought to the actuary’s attention;

• the actuarial assumptions underlying the valuation of the scheme liabilities (including the discount rate used) accord with the directors’ best estimates of the future events that will affect the cost of retirement benefits and are consistent with our knowledge of the business;

• the actuary’s calculations have been based on complete and up to date member data as far as appropriate regarding the adopted methodology; and

• the amounts included in the financial statements derived from the work of the actuary are appropriate.

Information provided

13. We have provided you with all relevant information and access.

14. All transactions have been recorded and are reflected in the financial statements and the underlying accounting records.

15. We acknowledge our responsibilities for the design, implementation and maintenance of internal control to prevent and detect fraud and error.

16. We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud.

17. We are not aware of any fraud or suspected fraud that affects the entity and involves:

(i) management;

(ii) employees who have significant roles in internal control; or

(iii) others where the fraud could have a material effect on the financial statements.

18. We have disclosed to you all information in relation to allegations of fraud, or suspected fraud, affecting the entity’s financial statements communicated by employees, former employees, analysts, regulators or others.

19. We are not aware of any instances of non-compliance, or suspected non-compliance, with laws, regulations, and contractual agreements whose effects should be considered when preparing financial statements.

3 95

20. We have disclosed to you the identity of the entity’s related parties and all the related party relationships and transactions of which we are aware.

21. No claims in connection with litigation have been or are expected to be received.

We confirm that the above representations are made on the basis of adequate enquiries of management and staff (and where appropriate, inspection of evidence) sufficient to satisfy ourselves that we can properly make each of the above representations to you.

Yours faithfully,

Tim Baulk Treasurer, and on behalf of Ayrshire Valuation Joint Board

4 96

Appendix 3

Ayrshire Valuation Joint Board Equality Impact Assessment Scoping

1. Proposal details Proposal Title Lead Officer Ayrshire Valuation Joint Board – Annual Accounts for Tim Baulk the year ended 31 March 2019

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 life Low impact 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 submits the Annual Accounts for the year ended 31 March 2019 to the members of Ayrshire Valuation Joint Board. Their decision on this has no specific equality implications.

Signed : Tim Baulk Treasurer Date: 3 September 2019 Copy to [email protected]

97 1

Agenda Item No. 7 South Ayrshire Council

Report by Treasurer to Ayrshire Valuation Joint Board of 17 September 2019

Subject: Revenue Budget Monitoring Report 2019/20 – Position Statement at 31 August 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 31 August 2019 (monitoring period 5) 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 5.

4.2 The main variances from budget were:

4.2.1 Employee Costs – a year-to-date underspend of £10,000 was attributed to vacancies, largely as a result of the process of advertising and appointing staff to new posts arising from Barclay Review funding. Although these posts are in the process of being filled, a full year underspend of £77,000 is projected.

4.2.2 Property Costs – a year-to-date overspend of £9,000 was attributed to preparatory work associated with proposed renovations. As a consequence of anticipated roof repairs following discovery of a leak, a full year overspend of £15,000 is currently projected.

98 1

4.2.3 Supplies and Services Costs – a year-to-date overspend of £25,000 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 and is therefore not currently projected to overspend at the year end. An overspend on the digitisation (document scanning) project, which was identified and reported to Members during 20189/19, will continue until the year end. Accordingly, a net projected overspend of £3,000 is currently projected for supplies and services costs.

4.2.4 Income – at period 4, income was over-recovered by £17,000 due to Individual Electoral Registration (IER) grant funding received from the UK Cabinet Office being £24,000 higher than budget. Partly offsetting this was a £7,500 under-recovery in rental income, which recognises the likelihood that in the current property market anticipated income from renting out part of the Board’s premises will not be achieved. As both of these variances will continue to the year end, a full-year over-recovery of £17,000 is currently projected.

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 5, the Board’s net expenditure was overspent against budget by £6,000 as outlined in paragraph 4.2 above. At the year end, the Board’s net expenditure is currently projected to underspend against budget by £75,000.

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 £123,000.

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

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 2. 99 2

10. 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 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 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: 11 September 2019

100 3 Appendix 1

Ayrshire Valuation Joint Board 2019/20 Revenue Budget Monitoring Period from 1 April to 31 August 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 671,662 661,284 10,378 Favourable 2% 76,586 Favourable

86,724 Property Costs 11,600 20,887 (9,287) Adverse -80% (15,000) Adverse

61,040 Supplies and Services Costs 20,355 45,136 (24,781) Adverse -122% (3,091) Adverse

11,000 Transport Costs 2,565 2,635 (70) Adverse -3% 0

261,194 Administrative Costs 131,495 131,528 (33) Adverse 0% 0

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

50,000 Third Party Payments 9,830 9,376 454 Favourable 5% 0

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

2,531,402 Gross Expenditure 847,507 870,846 (23,339) Adverse -3% 58,495 Favourable

(2,332,909) Income (1,031,420) (1,048,769) 17,349 Favourable -2% 16,941 Favourable

Net Expenditure/ (Income) 198,493 (183,913) (177,923) (5,990) Adverse 75,436 Favourable (Contribution from/ (to) Reserves)

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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 31 August 2019

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

4. Summary Assessment Is a full Equality Impact Assessment (EQIA) required? x (A full EQIA must be carried out on all high and medium impact proposals) Yes No Rationale for decision: This report advises Members of the Board of income and expenditure for the period ended 31 August 2019 (monitoring period 5), as compared with the approved revenue budget. Their decision will have no specific equality implications.

Signed : Tim Baulk Treasurer Date: 5 September 2019 Copy to [email protected]

102 1

th Meeting – 17 September 2019 – Agenda Item 8

REPORT BY: Helen DM McPhee Assessor & Electoral Registration Officer

SUBJECT: Corporate 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.

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

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. 103

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 Corporate Risk Register (CRR). These will be managed within existing operational activities and the status of mitigations are detailed in the CRR. 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.

11.0 Options Appraisal

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

104 12.0 Link to Board Plan

12.1 The matters referred to in this report contribute to the Board strategic objectives as stated in the Boards 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 5th July 2019

105

RISK REGISTER

Title Risk Register

Who should use this All Staff

Author Assessor/ Corporate Management Team

Approved by Management Team 16th July 2019

Approved by Joint Board Presented to the Board every 6 months for approval – see Board reports

Reviewer Assessor & ERO

Review Date Each CGF ; Management Team Meeting & 6 monthly to the Board

Review History REVIEW NO. DETAILS RELEASE DATE 1 REVIEWED MARCH 2016. DUE TO REVIEW MARCH 2016 SEPTEMBER 2016 2 RATINGS ADDED OCTOBER 2016 3 REVIEWED & PRESENTED TO THE BOARD SEPTEMBER 2017 4 REVIEWED & PRESENTED TO THE BOARD MARCH 2018 5 REVIEWED & PRESENTED TO THE BOARD SEPTEMBER 2018 6 RISK 5E ADDED 7 REVIEWED & PRESENTED TO THE BOARD 6TH MARCH 2019 8 REVIEWED & PRESENTED TO THE BOARD SEPTEMBER 2019

106 Calculation of AVJB Risk Register Scoring

The Management Team identify the risks involved within the organisation and these are scored in line with the following format:-

Risk Rating - this comprises 2 elements 1. Likelihood - how likely a risk is to materialise 2. Severity - consider the impact on the organisation, should the risk arise

Likelihood Severity 1 Unforeseeable 1 Negligible 2 Very unlikely 2 Minor 3 Possible 3 Moderate 4 Likely 4 Major 5 Very Likely 5 Critical 6 Almost Certain 6 Catastrophic Risk Rating = Likelihood x Severity

Depending on the risk, a score in the range 1 to 36 can be achieved i.e. very low risk to very high risk.

Tolerability Certain risks have to be accepted and that there are no reasonable measures that can be taken to provide further control or mitigation. Such decisions are based on the resource requirements to manage the risk to a lower level. The Tolerability score reflects these factors.

Target Rating This is the score that is hoped to be achieved; following review/updating of the risk. The Risk Register is a standing item on the Assessors Corporate Governance Forum (CGF) and bimonthly Management Team meetings. Where the Risk Rating is greater than the Tolerability Rating (i.e. greater than 9) then the risk is reviewed every month. Where the Risk Rating is equal to the Tolerability Rating (i.e. equal to 9) then the risk is reviewed every six months. Where the Risk Rating is less than the Tolerability Rating (i.e. less than 9) then the risk is reviewed every year. The Risk Register is not a static document but one that requires constant monitoring, updating and the incorporation of any identified new risks in order to reflect the changes within the organisation.

107 RISK REGISTER TARGET RATING Target Rating Risk Rating/Tolerability Rating Review Period Every month at the CGF & bimonthly at Where the Risk Rating is greater than the Tolerability Rating >9 the MTM. 6 monthly to the JB. Every 6 months at the MTM. 6 monthly Where the Risk Rating is equal to the Tolerability Rating =9 to the JB. Every 12 months at the MTM. Annually Where the Risk Rating is less than the Tolerability Rating <9 to the JB.

Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 1 Supply and Difference Appearance of Through partnership working with the 3 x 4 9 3x3 Head of Valuation Monthly at Every 6 months Resources between our providing poor SAA or by direct contact with =12 =9 Services (HOVS) the CGF (Non- stakeholders’, service. stakeholders such as: - and September 2019 Staffing) and their bimonthly representatives’, Ratepayers / Scottish Ratepayers' Forum; SBRSA; at the March 2020 expectations of Council Tax Appeals Panel; make intentions clear MTM. service delivery Payers not and identify source of constraints. September 2020 and efficiency satisfied. and Consult with ratepayers / Council Tax effectiveness of Agents not Payers and agents through issue of services actually satisfied. Customer Questionnaires. delivered Politicians not Report to the Scottish Government satisfied. through the SAA.

Poor staff Report to the Board at Board morale. meetings or by the use of interim reports.

Liaise with Finance Depts.

Mange Service Users Expectations.

Holistic approach to service delivery.

Expand our suite of KPI’s.

108 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 2 Supply and Inadequate Loss of ability Strict data backup routines, fire safes 3x4=12 9 3x3=9 Assessor & ERO Monthly at Every 12 Resources business to maintain and off site data tapes. the CGF months (Non- recovery statutory lists. and Staffing) arrangements Development of recovery routines at bimonthly September 2019 in the event of Possible time of technology updates. at the say catastrophic failure to MTM. September 2020 technology produce Developments of substitute hardware failure or fire polling place arrangements. which destroys registers etc. all records Long term transfers of all records into leading to Failure to meet data format in concert with partial or total statutory & developments arising out of statutory loss of critical other necessity to ease funding services such deadlines. requirements. Work has begun on the as premises, digitisation of Council Tax files. utilities (e.g. Large electricity, water, expenditure Continued use of partnerships to heating) required to provide off-site options for recovery replace process. records. Continued use of our Business Functional Continuity Strategy which is reviewed paralysis. and updated on a regular basis.

Possible loss A separate project specific risk of revenue to register and disaster recovery plan in each of the place to deal with this possible event. three Councils.

109 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 2a Supply and Data breach Assessor Assessor and HOVS members of the 3x4 9 2x4 Assessor & ERO Monthly at Every 6 months Resources personally SAA Governance Committee sharing =12 =8 the CGF (Non- liable. best practice. and September 2019 Staffing) bimonthly Reputational Processes and procedures in place to at the March 2020 damage to the detect report and investigate a MTM. Board. personal data breach. September 2020

Reputational Data sharing agreements in place damage to the with: Assessor & ERO. Other EROs for the exchange of information. Public DSAs in place with organisations dissatisfaction which access the private area of the and Assessors Portal. complaints An audit of the personal data we hold is complete, including where it came from and with whom it will be shared.

All shared information includes a caveat with regard to accuracy.

Effective policies & procedures in place and updated regularly.

Privacy notices reviewed at appropriate times.

Data retention periods implemented and adhered to.

Review of the shared drive to be completed by 2020.

SharePoint control document details retention as does SP.

P & P in place to deal with subject access requests under the new DP Regs.

Privacy Impact Assessments will be introduced to comply with the new GDPR. 110 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 3 Supply and Inadequate Loss of morale Periodic review of systems to ensure 3x3 9 3x3 Principal Admin and IT Every 6 Every 6 months Resources systems and / or and output. that they are up-to-date. =9 =9 Officer (PAO) months. (Non- use of September 2019 Staffing) technology Inability to IT Strategy in place to deal with resulting in slow perform at the modernisation & transformation. March 2020 systems, staff level of similar frustration, and organisations. Planned development or extension of September 2020 possibly lagging systems. behind other Poor service to Assessors in public. Taking advice of IT providers and developing advisors as to developments in field. adequate Possible loss systems and of revenue to Monitor developments in other technologies. each of the Assessor's offices. three Councils. Development of partnerships to Failure of reduce cost of procurement and electoral increase speed of delivery. process. Adherence to 5 year rolling Failure of VR programme of upgrading and delivery. replacement of IT equipment.

Review our core system and Electoral Management System to ensure they are up to date and fit for purpose.

Explore the possibility of shared services with other similar organisations.

A separate project specific risk register and disaster recovery plan in place to deal with this possible event.

111 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 3A Supply and Old technology System is only Core system review and ICT strategy 4x3 9 3x3 Assessor & ERO and Monthly at Every 6 months Resources resulting in skills supported on a in place. Capital budget in place for =12 =9 PAO the CGF (Non- shortage for standstill basis modernisation and transformation of and September 2019 Staffing) development as knowledge our IT provision including sourcing a bimonthly due to lead and skills new core system. at the March 2020 authority support required for MTM. staff changing development Document imaging is progressing for as a are lost. CT files. consequence of ICT review. Liaison with lead authority ICT and other Assessor offices. Partnership set up with 2 other Assessors to procure a new system and to share processes mapping into the new system etc. A separate project specific risk register and disaster recovery plan in place to deal with this possible event.

3B Supply and Unable to Inability of 3x3 9 3x3 PAO Every 6 Every 6 months Resources deliver Transfer system to Liaise with IT finance departments of =9 =9 months. (Non- data to the 3 interface with the 3 Councils and plan in a suitable September 2019 Staffing) finance Council contingency should main system fail. departments Finance March 2020 caused by core departments A separate project specific risk system failure. resulting in register and disaster recovery plan in manual place to deal with this possible event. processes and possible delay of rateable values & Council Tax entries for revenue raising.

112 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 3C Supply and Complete loss of Inability to Ensure disc back-ups are taken and 3x4 9 3x3 PAO Monthly at Every 6 months Resources IT systems due carry out core held by SAC ICT in accordance with =12 = 9 the CGF (Non- to cyber/ functions procedures. and March 2018 Staffing) malware attacks including bimonthly interfacing with Ensure all application data is backed at the September 2018 Council up by SAC ICT and held on virtual MTM. Finance servers at off site location in March 2019 Departments, accordance with procedures. Returning Officers and Have manual workarounds ready to other be implemented as quickly as internal/extern possible al partners Ensure Business Continuity Plan is kept up to date and constantly under review.

3D Supply and Server which Unable to Core system review and ICT strategy 3x4 9 3x3 Assessor and ERO Monthly at Every 6 months Resources hosts the core provide in place. Capital budget in place for =12 =9 the CGF (Non- system updates to the modernisation and transformation of and September 2019 Staffing) Valuation Roll Valuation Roll our IT provision including sourcing a bimonthly and Council Tax for NDR and new core system. at the March 2020 data fails. Council Tax MTM. Valuation List. Document imaging is progressing for CT files.

Liaison with lead authority ICT and other Assessor offices.

Partnership set up with 2 other Assessors to procure a new system and to share processes mapping into the new system etc.

A separate project specific risk register and disaster recovery plan in place to deal with this possible event.

113 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 4 Supply and Due to recent Failure to Obtain support of Board for sufficient 3x4= 9 3x4 Assessor & ERO Monthly at Every 6 months Resources budget provide funding recognising the necessity for 12 =12 the CGF (Non- constraints adequate a tension being present in the and September 2019 Staffing) staffing levels service on budgetary process. bimonthly are set too low discretionary at the March 2020 to allow proper elements of Continue to seek three-year MTM. delivery of all functions. budgeting cycle, although this is only services indicative. Failure to meet statutory Improve efficiency and effectiveness timetables. despite budget pressures.

Possible loss Make best use of technology. of revenue to each of the Review vacant posts when they three Councils. become available to establish where support is best placed within the Failure of organisation. electoral process. Work with the treasurer of the Board to examine possible cost savings Public going forward. dissatisfaction and Review of KPIs. complaints. Explore different ways of working. Loss of morale.

Staff under unacceptable pressures.

114 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 5 Supply and Fixed resources Failure to meet Monitoring workloads, staff flexibility, 3x4 9 3x3 Assessor & ERO Monthly at Every 6 months Resources in conflict with statutory review of provision of extended hours =12 =9 the CGF (Non- variable demand deadlines. where necessary and retention of and September 2019 Staffing) for services at reserves in order to meet unplanned bimonthly key times KPIs affected. peaks in service demands. at the March 2020 resulting in, for MTM. example large Potential loss Ring fence reserves for unplanned numbers of of revenue to elections. rating / Council the three Tax appeals, Councils. large numbers of postal voting Failure of the applications etc. electoral process all leading to public dissatisfaction, poor staff morale, stress, anxiety and an increase in sickness absence.

5A Supply and Different Due to Clear project plans are compiled for 2x3 9 2x3 PAO Every 12 Every 6 months Resources Franchised different every electoral event. =6 =6 months. (Non- Elections called Franchise and March 2018 Staffing) close together deadlines on Staff training is provided with resulting in Elections staff guidance hand-outs ensuring all staff September 2018 timetables could are aware of respective events. Due to reduction overlapping and potentially give in Risk Rating Staff/Elector out wrong or The new EMS has greater report every 12 confusion. misleading functionality to monitor and control months information. elections more efficiently and identify staff training needs. September 2019 Electors become September 2020 confused on voting entitlement.

115 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 5B Supply and Lack of Funding Possible Regular contact with Treasurer of the 2x3=6 9 2x3=6 Assessor & ERO Every 12 Every 6 months Resources for unplanned overspend on Board. months. March 2018 (Non- Electoral budget in September 2018 Staffing) Events. order to An amount is ring-fenced in reserves Due to reduction ensure for such events. in Risk Rating sufficient report every 12 resources are Possibility of Scottish Government or months made Westminster government funding. available to September 2019 minimise disenfranchise September 2020 ment.

5C Supply and Inability of EMS Properties Geo referencing of all new properties 3x3 9 2x3 PAO Every 6 Annually Resources system to may not be is a requirement and work is on-going =9 =6 months. (Non- accommodate added into the to reference existing properties. September 2018 Staffing) boundary correct changes quickly allocated GIS systems will be useful for September 2019 and efficiently. wards. boundary changes. Due to increased risk Insufficient New EMS has functionality to allow now reported resources or further cross checking of polling every 6 months. time to fully schemes. audit changes. March 2020 Work with the RO’s on all electoral events; polling schemes; boundary changes.

5D Supply and Lack of ERO could not Expand training to all staff on ERO 3x4 9 3x3 PAO Monthly at Every 6 months Resources knowledge of fulfil her duties and deploy these resources as =12 =9 the CGF (Non- EMS system statutory required. and September 2019 Staffing) duties re- bimonthly elections, at the March 2020 canvass and Discussed at each ER & TSU Forum MTM. other electoral requirements. Offer of AEA qualification to support staff.

An electoral event has now tested the system.

5E Supply and Polling place Inaccurate Ensure once a Review has been 3x3 9 3x3 PAO Monthly at Every 6 months Resources reviews polling approved, all changes required are =9 =9 the CGF (Non- register. documented to minimise delay in and September 2019 Staffing) implementing. bimonthly at the March 2020 MTM. 116 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 6 Supply and The Board must There is a risk Strong and effective performance 3x3 9 2x4 Assessor & ERO Every 6 Every 6 months Resources ensure the best that delivery of management will be required together =9 =8 months (Non- use of all all services will with partnership working with the September 2019 Staffing) available not be three Councils and the Treasurer to resources. achieved the Board. March 2020 leading to customers and Shared Services will be explored with stakeholders other similar organisations as an being option to alleviate resource pressures. disappointed. Modernisation & Transformation Dissatisfied Programme to aid resource allocation. customers and stakeholders may lead to an increase in appeals and complaints which in turn lead to an increased workloads and poor staff morale.

117 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 7 Supply and The Board has There is a risk Obtain support from the Board, and 3x4 9 2x4 Assessor & ERO Every 6 Every 6 months Resources limited capital that a lack of the three Councils to ensure sufficient =12 =8 months. (Non- budget. capital funding, for capital projects but September 2019 Staffing investment in recognise current budgetary the Board’s challenges. March 2020 premises, plant and Work closely with the Treasurer to the equipment will Board to identify possible lead to opportunities to improve targeted deterioration capital expenditure. and failure resulting in Identify where within the budget the excessive Boards property can be maintained to repair and a reasonable standard, whilst meeting replacement the allocated budget where possible. costs in the future.

Deterioration in the Board’s buildings, plant and equipment could lead to a reduction in value of the Board’s assets and also lead to a poorer working environment for staff and poorer perception of the Board by members of the public and partners visiting our premises.

118 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 8 Supply and Disposal of Disposing of Liaise with the Lands Tribunal for 2x4 9 2x4 HOVS Annually Every 12 Resources remaining 2005 these very Scotland, other Assessors, the =8 =8 months (Non- and 2010 detailed and Boards appointed legal advisors and Staffing Revaluation very the Treasurer to the Board. September 2019 appeals which complicated have been appeals will September 2020 referred to the require Lands Tribunal substantial for Scotland resources including staff time and the engagement of specialist legal advisors.

Dealing with these appeals will have an impact on budgets and may have an impact on performance (KPI’s) and staff morale. 8a Supply and Disposal of the Disposing of Liaise with the Chair & Secretary of 3 x 4 9 3x4 HOVS Monthly at Every 6 months Resources 2017 these appeals the local Valuation Appeal Panel re a = 12 =12 the CGF (Non- Revaluation will require disposal timetable. and September 2019 Staffing Appeals within substantial bimonthly the statutory resources Introduce, with the agreement of the at the March 2020 deadline. including staff local Valuation Appeal Panel and the MTM. time and the Secretary to the Panel, an Assessors potential Appeal Timetable and distribute this engagement of to the main agents; and include in specialist legal citation mail. advisors. Train staff involved in these appeals Dealing with on the above. these appeals will have an Work in partnership with the SAA impact on regarding specialist subjects and their budgets and disposal. may have an impact on performance (KPI’s) and staff morale. 119 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 9 Supply and Availability of Possible Regular contact with Treasurer of the 2 x 4 9 2x3 Assessor & ERO Annually Annually Resources financial overspend or Board. = 8 = 6 (Non- information underspend, September 2019 Staffing) makes budget through Period reports received each month management excessive to allow budget management – September 2020 more difficult, spending / identifying areas of concern. for example a prudence. lack of Regular monthly meeting take place awareness of between the MT and the treasurers true financial representative to the Board. position until the end of the Budget Report update discussed at year. Corporate Governance Forum & MTM.

10 Supply and Danger to staff Adverse Lone Workers Policy introduced and 2 x 5 9 2x4 HOVS Monthly at Every 6 months Resources on survey alone. incident. reviewed at each Health & Safety WG = 10 = 8 the CGF (Staffing) meeting. and September 2019 bimonthly Health & Safety Policy and at the March 2020 documents linked to it under review MTM. and will be placed on SP for staff to access once approved by the Board.

Standing item at MTM.

H & S Risk Assessments being undertaken.

11 Supply and Difficulty in Lack of skills Review of staffing structure. 3 x 4 9 3x3 Assessor & ERO Monthly at Every 6 months Resources recruiting staff of and expertise = 12 = 9 the CGF (Staffing) the quality in staff through Investigate ability to reward and and September 2019 required lack of promote outstanding staff. bimonthly possibly leading experience. at the March 2020 to increased Ensure that rewards compare MTM. staff turnover, Staff morale properly with the 3 Unitary Authorities reduced and grading for equivalent posts, other numbers of expectations Assessors and relevant private applicants for reduced. practice organisations. advertised posts, reduced Level of Work with external partners through quality of service the RICS to promote surveying and applicants impaired. the Assessors Service.

120 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 12 Supply and A Succession Potentially Training for managers to enable them 4x3 9 3x3 Assessor & ERO Monthly at Every 6 months Resources Plan for Senior large impact to progress. =12 =9 the CGF (Staffing) Management is on the and September 2019 required ( 3 out organisation's Continue to review and update the bimonthly of 3 are over 50 ability to carry Workforce Plan. at the March 2020 years of age) out its MTM. functions, Facilitate progression by giving particularly at opportunities to develop required skill peak periods set. in the cycle. 12a Supply and A Succession Potential Training for valuers to enable them to 9 3x3 Monthly at Every 6 months Resources Plan for middle impact on the progress. 4x3=12 =9 Assessor & ERO the CGF (Staffing) Management is organisation's and September 2019 required ( 1 out ability to carry Continue to review and update the bimonthly of 2 is over 50 out its Workforce Plan. at the March 2020 years of age) functions, MTM. particularly at Facilitate progression by giving peak periods opportunities to develop required skill in the cycle. set.

Principal Valuers introduced. 13 Supply and Inadequate Immediate Improve communication between 4x3=12 9 3x3 Assessor & ERO Monthly at Every 6 months Resources duplication of loss of senior staff with respect to current = 9 the CGF (Staffing) staff capability functional and future workloads. and September 2019 (as a result of capability in bimonthly absence through specific Spread of specialist cases to reduce at the March 2020 death or long caseload and vulnerability to absence. MTM. term illness of a more general key member of functions. Development of backup capability by staff, retirement introducing junior staff to new work of a key member Delay in 'filling and working practices over time. of staff) the gap'. Controlled duplication of functionality Underperform in lower levels of clerical and ance due to technical sections. time taken to develop Continue to review and update the substitute Workforce Plan. capability.

Increased stress on organisation.

Loss of morale. 121 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 14 Supply and Inadequate staff Low Morale, Sound communications and feedback 3x3 9 3x2 Divisional Assessor Every 6 Every 6 months Resources training deteriorating through various methods. =9 =6 (MV) months. (Staffing) performance, September 2019 failure to meet Specific training initiatives aimed at deadlines, raising level of capability both March 2020 complaints as generally and in specific areas. to quality of service, Continue to support and increase the disproportionat profile of the office Training Group. e error rate. Introduced core training for all staff. Lack of opportunity to Monitoring complaints and appeals to advance and identify areas of weakness. take up promotion Using the Suggestions Box to identify opportunities. / highlight areas of concern.

Staff use of SAC Coast Link and the RICS – On line academy.

Continue to offer training via RICS, IRRV, AEA and any in-house specialist training.

Continue to review and update the Workforce Plan.

Increased spend in the training budget.

14A Supply and Local By- Staff Monitoring workloads and review of 3x2 9 3x1 PAO Every 12 Every 12 Resources Elections called resources leave approvals to ensure adequate =6 =3 months months (Staffing) resulting from unable to cope staff. successful after major September 2019 Parliamentary or electoral Restrict leave at certain times. other Elections. events and September 2020 requirement to Discussed at each ER & TSU Forum. fit in leave.

122 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 14B Supply and Inability and or Failure to Restrict leave in the weeks running up 4x3 9 3x2 Assessor & ERO Monthly at Every 6 months Resources an unwillingness deliver to the event. = 12 = 6 the CGF (Staffing) of staff to work election/s; and September 2019 extended hours revaluation/s Restrict leave at certain times. bimonthly at times of high at the March 2020 demand on Failure to meet If necessary, review terms & MTM. functions KPI’s conditions.

Failure to meet Engage with staff ensuring their stakeholders understanding of the importance of expectation on meeting statutory and other service deadlines. delivery Discussed at each ER & TSU Forum.

Discussed at MTM.

14C Supply and Large increase Failure to meet Expand training to all staff on ERO 4x3 9 3x2 Assessor & ERO Monthly at Every 6 months Resources in digital print deadlines duties and deploy these resources as = 12 = 6 the CGF (Staffing) applications with required. and September 2019 unrealistic Failure to meet bimonthly expectations of RO deadlines Restrict leave at certain times. at the March 2020 processing MTM. times Now the new EMS is in place processing times have been reduced.

Discussed at each ER & TSU Forum.

14D Supply and Lack of planned Knowledge Expand training to all staff on ERO 3x4 9 3x2 PAO Monthly at Every 6 months Resources Elections - staff isn’t present to duties and deploy these resources as = 12 = 6 the CGF (Staffing) system set-up and run required. and September 2019 operating Election bimonthly knowledge is software. Engage with RO and EMS supplier to at the March 2020 diminished. setup dummy elections and fully test. MTM. Failure to delivery AEA training for support staff in election progress. registers. Unplanned elections taking place during this ‘down time’.

Discussed at each ER & TSU Forum.

123 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 15 Supply and Reductions to Potentially Continue to monitor and update the 3x3 9 3x3 Assessor & ERO Monthly at Every 6 months Resources senior large impact Workforce Plan. =9 =9 the CGF (Staffing) management on the and September 2019 positions could organisations Have a senior management bimonthly lead to an under ability to carry succession plan in place. at the March 2020 staffed and out its MTM. inadequate functions. Provide adequate and proper training Senior opportunities. Management Lack of Team. leadership and Enter into shared service agreements direction where possible with other similar leading to poor organisations to alleviate pressures. service provision and low staff morale.

Lack of communicatio n and engagement with the Board and partners such as other Assessors, the three Ayrshire Councils and the Scottish Government 16 Partnerships Missed Increased Openness to partnership 3 x 3 9 3x3 Assessor & ERO Every 6 Every 6 months opportunities for costs of arrangements. = 9 = 9 months. partnerships to providing core September 2019 increase quality functions. Openness to shared service of service, agreements. March 2020 develop joined Loss of up working or competitor Continuous communication with reduce costs. advantage. likeliest partners.

Poorer service Investigation of all plausible schemes. delivery than other similar Early commitment where possible. organisations.

124 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 17 Partnerships Inability to meet Failure to meet Good communication and planning 3x3 9 2x3 HOVS Every 6 Every 6 months partnership deadlines, around projects. =9 =6 months demands and delay of September 2019 deadlines. development Setting of realistic programmes that work, encourage success rather than March 2020 organisational ensure failure. stress, deferral of benefits, Provision of adequate resources both disruption to finance and staffing consistent with partnerships, meeting Partnership expectations. service poorer than expected. Practical three year budgeting arrangements to deal with current and future expenditure.

17a Partnerships Inability to Failure of UA’s Provision of adequate Data Sharing 3x4 9 2x4 HOVS Monthly at Every 6 months transfer data to to meet KPI’s Agreements with the 3 UA’s for all =12 =8 the CGF the 3 UAs due to on collection of information that shared between and September 2019 data protection rates and CT. them, the Board and the Assessor & bimonthly issues. ERO. at the March 2020 Disruption to MTM. partnerships, service poorer DSA with three UA's currently being than expected. prepared. 18 Legislation FOI requests Re-direction of Monitoring of all FOI requests by 3 x 4 9 2x4 HOVS Monthly at Every 6 months and could outstrip resources senior management. = 12 = 8 the CGF Governance resources away from and September 2019 available to deal core business. Adhere to policy and procedures for bimonthly with them for handling requests. at the March 2020 example receipt Failure to meet MTM. of a large FOI deadlines Refusing requests where merited in number of therefore terms of FOI legislation. requests from breaching FOI agents/journalist legislation Work with partners. s/academics or possibly other leading to Standing item on the agendas of the professional prosecution CGF & MTM. data miners. and financial penalties.

Reduction in level of service.

125 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 19 Legislation Receipt of Redirection of Senior management to continue to 3x3 9 2x3 HOVS Every 6 Every 6 months and formal resources closely monitor all complaints. =9 =6 months Governance complaints to away from September 2019 the Board could core business Adhere to complaints policies and outstrip functions will procedures. March 2020 resources be required. available to deal Comply with SPSO reporting with them. Possible requirements. failure to meet deadlines Standing item on the agendas of the leading to CGF & MTM. criticism from the Scottish Public Services Ombudsman complainants and other stakeholders. 20 Legislation Maintenance Redirection of Senior management will require to 3x3 9 2x4 Assessor & ERO and Every 6 Every 6 months and and resources liaise with National Records of =9 =8 HOVS months Governance development of away from Scotland, other Assessors and September 2019 our Records core business various partners in order to meet any Management functions. deadlines/ requirements March 2020 Plan Managers and The setting of targets with timelines staff under and checking of progress. additional pressures. Additional training of all staff will be an on-going requirement.

Phased introduction of the review of shared drives over a period of time.

Move to electronic data management underway.

Update and overhaul of existing electronic filing systems and continued development of SharePoint site.

Regular submission of Progress Update Reviews to the Keeper will allow external and independent monitoring of entire Records Management procedures. 126 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 21 Legislation Uncertainty as Examples Difficult to predict with sufficient 3x4 9 2x4 Assessor & ERO Monthly at Every 6 months and to legislative include: - certainty but communication with =12 = 8 the CGF Governance intent. legislators vital. and September 2019 the now bimonthly Unanticipated outdated Willingness of Board to provide at the March 2020 legislation Council Tax resources at short notice important to MTM. changing current system; ensure early progress. Interim reports regimes in a can be proved to the Board for manner that Barclay funding release where necessary. requires data Review of non- not held to be domestic Agreement with other Assessors as to ingathered or rates; timescales and level of resources radical changes required important to ensure a to work Individual consistent approach. practices Electoral against a Registration Requires flexibility and goodwill of all problematic on-going staff. timetable changes.

Possible inability to plan with certainty leading to unreasonable pressures to meet timetables and deadlines.

Consequent impact on budget, staffing and overall service provision.

127 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 22 Legislation Legislation Inability to Engagement with legislators and 3 x 4 9 2x4 Assessor & ERO Monthly at Every 6 months and being passed meet provision of advice as to realistic, if = 12 = 8 the CGF Governance late relative to timetable. challenging, timetables. and September 2019 operational bimonthly deadlines Excessive Working through Scottish Assessors at the March 2020 pressure on Association and stakeholder groups MTM. staff and to make the Legislature aware of the suppliers to practicalities for implementation of deliver. new measures.

Resort to Forewarning Board of possible need overtime for additional supply to meet working and deadlines. 'over a barrel' contract Lobbying of Legislators for adequate payments. additional funding to meet any expedited timetables. Disruption to other programmes and level of service.

Failure to meet targets, loss of revenue etc.

128 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 23 Legislation Boundary Inability to Engagement with Boundary 3x3 9 3x3 PAO Every 6 Every 6 months and Commission meet Commission and other local and =9 =9 months Governance reviews of local timetable. national Government services. September 2019 Ward boundaries and Excessive Close working relationship with March 2020 Parliamentary pressure on external IT providers and three Constituency staff to Ayrshire Council Returning Officers Boundaries implement and their staff. changes. Engagement with EMS supplier. Reliance on external New or revised Polling Schemes sources and audited by the relevant UA. reliance on internal data and IT systems.

Possible disruption to other programmes and level of service provision.

23a Legislation The possible Inability to Monitor closely the ground on any 4x3=12 9 3x3 Assessor & ERO Every 6 months and changes to meet internal proposal submitted. =9 Monthly at Governance Council Tax e.g. and external the CGF September 2019 introduction of KPI’s. Assessor to make proposals to the and levy on Band E Board, where necessary, to alleviate bimonthly March 2020 properties and Resources pressures on staff. at the above stretched – MTM. excessive Review number of proposals received or pressures on since the changes to payments and staff. make budget provision for increased Revaluation workloads. announced – the Excessive non-survey of pressures on Engagement with Government to outstanding local VAC. access additional funding if required domestic to implement changes. alterations will have a major Review of KPI’s if changes impact on impact on current stretched resources. resources.

129 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 23b Legislation Review of Non- Inability to Engagement with Government to 3x4 9 3x3 Assessor & ERO Every 6 months and Domestic Rates meet internal access additional funding to =12 =9 Monthly at Governance (Barclay and external implement changes. the CGF September 2019 Review) KPI’s. and Funding secured for 2019/2020 but bimonthly March 2020 Inability to currently no guarantee of future at the meet statutory funding. MTM. deadlines. Consult and reply to the review body Resources through the SAA. stretched – excessive SAA executive engagement with the pressures on review body at evidence sessions. staff. Engagement with the professional Sickness body, RICS, to influence the levels rise. professions submission.

All Assessors The review has been published - will be begin recruitment process. recruiting – unlikely we will Review of staffing/funding should be get qualified on the basis of a 2 stage appeal staff. process implemented by 2022 Revaluation, with full Barclay Training implementation for 2025 Revaluation. budget rises. Fill vacancies that exist in the Additional valuation team/s. pressure on staff to train new staff especially trainees.

130 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 23c Legislation Brexit Inability to SAA will engage with government if 3 x 2= 6 9 3x2=6 Assessor & ERO Monthly at Every 12 recruit necessary. the CGF months appropriate and staff Through the RICS and universities bimonthly March 2019 ensure the right skills are available. at the Resources MTM. March 2020 stretched – Current demographics of AVJB excessive indicate there is unlikely to be a pressures on significant loss of staff. staff. Appeals – reserves are held by the Increase in Board for unplanned events. NDR appeals due to Brexit A separate risk assessment has been and the undertaken. This assessment follows potential the guidelines issued by Audit economic Scotland in their report “Withdrawal issues. from the European Union – Key audit issues for the Scottish public sector” and focuses on key areas including, People, Finance, Rules and Regulations.

Our Business Continuity Plan has also been updated in conjunction with our Corporate Risk Register and our Brexit specific Risk Assessment.

131 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 24 Corporate The Workforce There is the Ensure regular contact and updates 3 x 4 9 2x4 Assessor & ERO Every 6 months Governance Plan which risk the Board are maintained with Elected =12 = 8 Monthly at considers does not Members and the treasurer. the CGF September 2019 financial receive the and planning, required Review WFP at appropriate intervals bimonthly March 2020 information financial, staff and present to the Board. at the technology, and IT MTM. partnership resources to working, meet the organisational requirements development of the and workforce performance plan. fails to be recognised as a key strategic document leading to its recommendation s not being implemented. 25 Corporate Maintenance of Loss of Ensure regular contact with the 2x4 9 2x4 Assessor & ERO Every 12 Every 12 Governance standards of income to Treasurer, Audit Scotland and the =8 =8 months months conduct and the each of the internal audit teams of each of the provision and three Councils three Councils. September 2019 detection of as a result of corruption corruption or Continue to report openly and September 2020 fraud. honestly with Elected Members.

Continue to adhere to all relevant and appropriate audit guidelines and regulations including participation in the National Fraud Initiative.

132 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 26 Performance Error leading to Full enquiry, Staff trained to the appropriate level. 2 x 3 9 2x3 PAO Every 12 Every 12 an elector losing involving = 6 = 6 months months his or her vote AVJB’s Changes to legislation have made (complaint after complaints later amendments possible. September 2019 last date for procedure, amending perhaps as far Audit procedures in place and must September 2020 clerical errors as Scottish be followed. has passed) Public Services Any issues reported are monitored to Ombudsman. identify particular issues.

Possible involvement of elected representatives

27 Performance Key Review these KPI targets to remain under constant 3x3 9 2x3 Assessor & ERO Monthly at Every 6 months Performance annually to review. =9 = 6 the CGF Indicators ( ensure an and March 2018 K.P.I.) acceptable Report to the Board on both internal bimonthly External and level of service and external KPI’s. at the September 2018 Internal. to all MTM. stakeholders. Public Performance Report published. March 2019

Review Share best practice ideas with external KPI’s partners including other Assessors. in conjunction with internal Holistic approach to service delivery. KPI’s to ensure an Introduction of additional internal KPIs acceptable over time. level of service across all Joint Board functions.

133 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 28 Financial Future There is a risk Ensure regular contact and updates 4x4 9 2x4 Assessor & ERO Monthly at Every 6 months budgeting that the Board are maintained with members and the =16 = 8 the CGF pressures as a may not be treasurer. and September 2019 result of able to absorb bimonthly reducing these real term Continue to review budgets on a at the March 2020 budgets reductions regular basis. MTM. while still meeting key Look to introduce efficiencies without performance affecting service delivery and staff targets. morale.

Continuous Consideration given to the reduction improvement of the current KPIs. may be difficult/ impossible. 29 Financial The Board is There is a risk Regular monitoring and liaison with 3x4 9 3x3 Assessor & ERO Monthly at Every 6 months currently being the Board is the Treasurer to ensure appropriate = 12 = 9 the CGF funded by the utilising funding is available after reserves and September 2019 use of reserves reserves to have reached a level where the Board bimonthly maintain its would not want to go below. at the March 2020 budget levels. MTM. Ring fence resources to ensure Failure to modernisation and transformation. deliver over 3 core functions. Secure capital funding for capital projects. Concentration on statutory duties.

Other duties fall behind.

Stakeholder dissatisfaction with service delivery.

134 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 30 Financial Under funding of The Board are Through the SAA meet with the CO to 4x4 9 3x3 Assessor & ERO Monthly at Every 6 months IER currently discuss funding levels etc. = 16 =9 the CGF directly funded and September 2019 by the Cabinet Through the SAA meet with other bimonthly Office for ERO’s to share best practice etc. at the March 2020 additional MTM. duties required Monitor budget spending on IER to comply with overtime to estimate requirements IER. The going forward. planned UA’s receive additional funding stoppage of directly, ensure this is ‘ring fenced’ for this funding is the ERO. currently 2020. Funding New EMS additional functionality beyond this monitored and any cost savings point is as yet directed to where needed. unknown. This will have a Petition for changes in the legislation major effect on through the SAA to reduce costs - budget and data matching prior to canvass; service emailing of forms etc. delivery. Cabinet Office are undertaking pilot exercises to review different Canvass models with a view to legislate to reduce overall canvass cost

135 Risk Service Potential Risk Potential Control Measures Risk Tolerability Target Risk Owner CGF and Report to the No. Effects Rating Rating or MTM Joint Board Review Meeting Date 30a Financial Underfunding of Substantial Look at different way to fund AVJB. 3x4 9 3x3 Assessor & ERO Monthly at Every 6 months AVJB drop in KPI’s. = 12 =9 the CGF Review current property, options and September 2019 Customer including rationalisation of the space bimonthly dissatisfaction AVJB currently occupy, This is at the March 2020 with the underway with a proposal to sublet MTM. services the front building. provided. Spend to save – scan all Staff files/documents to reduce space dissatisfied requirements – this is currently with the underway. service they can provide. Spend to save – refurb rear building to allow all staff to relocate within that Concentrate building. on Assessors & EROs Seek a capital budget for capital statutory projects to utilise reserves for revenue duties – other expenditure. functions may fall below stakeholders expectations.

136 th Meeting – 17 September 2019 – Agenda Item 9

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

SUBJECT: Valuation and Performance

1.0 Purpose

The purpose of this report is to advise Members on progress achieved in Valuation and Council Tax for the financial year 2019/20 and to provide an update to the ongoing reporting of performance during the first five months of the financial year 2019/20.

2.0 Recommendation

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

3.0 Background

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 31st August 2019 and a summary of the outstanding Council Tax and Non Domestic Valuation appeals as at 31st August 2019.

4.2 Progress is being made with the Non-Domestic appeals that remain outstanding. We have now moved on from dealing with mainly shops, offices and industrial type properties to a much wider variety of properties such as licensed premises, health, waste water and public/civic buildings such as schools, nurseries and community centres etc. All Revaluation 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 Whilst there is no statutory timetable for dealing with valid and invalid Council Tax appeals, we will continue to commit resources to this area wherever we can. We 137 recognise that our stakeholders expect an early resolution to their Council Tax appeals and sometimes this is not possible particularly when resources are required to meet other statutory timetables.

4.4 As at the end of August 2019 we are ahead in all of our performance measures, nevertheless, we continue to monitor all performance targets.

4.5 Allocating resources in an effort to balance workloads continues to be a daily challenge. We are constantly reviewing our internal structures and working practices in an effort to work smarter, more efficiently and more effectively.

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

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

138

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’.

13. 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 5th September 2019

139

Appendix 1

VALUATION AND PERFORMANCE 1st April 2019 to 31st August 2019

1.0 Non-Domestic Subjects

1.1 Appeals Referred to the Lands Tribunal for Scotland

As at 31st August 2019, the number of appeals referred to the Lands Tribunal for Scotland were 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.

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 1463(previously 2057) 2017 Running Roll 600 (previously 571) Total 2063 (previously 2628)

In order to meet statutory time lines, priority is still being given to the 2017 Revaluation appeals that are outstanding.

1.3 Revaluation 2017 Settled Appeals

As at 31st August 2019, we have agreed and processed 3,019 (previously 2,425) 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.

140

2.0 Council Tax

As at 31st August 2019, a total of 224 valid Council Tax appeals remained outstanding, in addition, a total of 19 invalid appeals were outstanding. A breakdown of those appeals can be seen in the table below;

Council Area Valid (Proposals/Appeals) Invalid (Proposals/Appeals) East Ayrshire 60 6 North Ayrshire 82 7 South Ayrshire 82 6 Total 224 19

A breakdown of the appeals dealt with between 1st April 2018 and 31st August 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 32 May 2019 19 23 June 2019 6 12 July 2019 13 4 August 2019 37 12

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.

141

3.0 VAC Hearing Dates

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

 12th September 2019  10th October 2019  14th November 2019  12th December 2019

More than 760 appeals will be dealt with during these four Hearings and will comprise a variety of property types including, schools, civic buildings, department stores, licensed premises, septic tanks, waste water treatment works etc. In addition, we have also dealt with most of the NHS Ayrshire & Arran appeals out with a formal citation programme.

In addition to the above, valid and invalid Council Tax appeals will be dealt with during VAC Hearings scheduled for;

 10th September 2019  12th November 2019.

4.0 Performance

This performance report covers the period 1st April 2019 to 31st August 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 31st August 2019

In the period up to 31st August 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.

142

Time taken to alter the Valuation (Council Tax) List

Period 1st April 2019 to 31st August 2019

Within %age Between %age Added More %age No. 3 of total 3 and 6 of total within than 6 of total Council Area Added months added months added 6 months months added

North Ayrshire 222 207 94% 12 5% 219 3 1%

South Ayrshire 155 146 94% 6 4% 152 3 2%

East Ayrshire 163 162 99% 1 1% 163 0 0%

AVJB Totals 540 515 95% 19 4% 534 6 1%

Targets 70% 20% 10%

As at the end of August, performance in Council Tax is very good and is 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 31st August 2019

For the period under consideration, 1st April 2019 to 31st August 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 31st August 2019

Added %age Between %age More %age No. of Within within of total 3 and 6 of total than 6 of total Council Area Alt’ns 3 months within 6 added months added months added months North Ayrshire 128 113 88% 14 11% 127 1 1%

South Ayrshire 122 104 85% 10 8% 114 8 7%

East Ayrshire 119 82 69% 33 28% 115 4 3%

AVJB Totals 369 299 81% 57 15% 356 13 4%

Targets 60% 25% 15%

143 At the end of August, performance in Non-Domestic Valuation was ahead of target. However, historically this figure declines as the year progresses. One of the principal reasons for re-structuring our Technical Teams in April of this year was to attempt commit more resources to maintaining performance in Non-Domestic Valuation as the year progresses.

Although the above figures look favorable, we are closely monitoring performance in Non- Domestic Valuation.

4.6 Performance in Domestic Alterations With Sales 1st April 2019 to 31st August 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 31st August 2019, a total of 111 bands were considered for review resulting in 39 bands being increased.

The table below summarises the position for the period 1st April 2019 to 31st August 2019.

Total Total Greater Number Number Within Within Within Than Of Of 9 12 6 months 12 Bands Band months months months Reviewed increases 111 39

AVJB Performance 72% 95% 100% 0%

Targets 45% 75% 95% 5%

Performance in Domestic Alterations is very good and well 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 August.

144 th Meeting – 17 September 2019 – Agenda Item 10

REPORT BY: Harry McCormick Principal Admin. and IT Development Officer

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 notes 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 issues that are ongoing or have been dealt with since the last Board meeting.

4.2 As a consequence of the polling station reviews that have now been passed by the 3 Councils the electoral register was re-published on the 1st July.

4.3 The annual Household Enquiry Canvass has started, and we followed a similar approach to last year and phased the initial postal canvass across the 3 Council areas. This will be the final year the Canvass will be carried out in its current format. The Canvass started in mid-July and we have now issued reminders to all non-responders. Those that have failed to respond by early October will be subject to a door knock by electoral canvassers.

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.

145

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 During the annual Canvass we require to employ a number of temporary door to door canvassers to ensure all non-responding properties are visited. Those we intend employing are all current employees of East, North and South Ayrshire Council. We have also appointed a temporary full time canvasser to fill a vacancy within the department. This post is funded through the IER grant.

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 Elections that may occur before publication in December 2019.

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.

146

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 Harry McCormick

Title Principal Admin and IT Officer, Depute ERO

Location AVJB, 9 Wellington Square, Ayr

Phone 01292 612587

Email [email protected]

Date 28/08/19

147 Appendix 1

SUBJECT: Electoral Registration

1.0 Postal Vote Rejections

I advised at the last board meeting that I would provide a breakdown of postal vote rejections that occurred at the European Parliamentary Election held on the 23rd May 2019.

The number of rejected postal votes as a result of missing personal identifiers or mismatched personal identifiers are shown below

Total No of Number Number Council Postal Votes Total Rejected Missing Mismatched Issued PI PI East Ayrshire 13,782 202 60 142 North Ayrshire 16,516 254 82 172 South Ayrshire 17,867 292 76 216 Ayrshire 48,165 748 218 530

For the absent votes that are rejected we 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 is issued to those that mismatched, and then after a further 3 weeks the Elector is written to and advised that we 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.

A ward breakdown of those Electors that failed to respond and therefor had their postal vote removed is shown as Appendix 2.

The number of rejected postal votes are very similar in % terms across the 3 Ayrshire authorities.

While the number of postal votes removed as a result of failure to provide a fresh application was just over 200, we have received over 500 new postal votes since the beginning of August, so the appetite for postal voting is not decreasing.

1.1 Funding

The current IER Canvass model will continue for this year 2019, however, the Cabinet Office has stated IER Canvass funding will cease once the Canvass reform measures are implemented in 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 similar pattern to previous year’s awards by reducing the amount by 5%. For 2020 the Canvass will require to be

148 carried out as business as usual, with no additional funding from the cabinet office.

1.2 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. Appendix 3 shows the changes to the register since publication in December 2018 up until the re- publication on the 1st July.

Appendix 4 shows a ward breakdown of the registered electors at publication on the 1st July. This shows an overall increase in the Electorate of just under 700 electors.

There is a fall in the number of under 18’s registered since December 2018, however that is partly as a result of those that have turned 18 since the 1st December 2018 publication, and that those young people who have become eligible to be registered have not yet been added as the annual canvass started in July.

The number of changes carried out post publication are also shown, however, as this is during Canvass, the usual monthly changes are higher than normal.

1.3 European Union Citizens

There continues to be some social media interest in the possible disenfranchisement of European Union citizens, however, as advised at the last board meeting, AVJB followed the legal requirements and the responses received from all Euro Citizens showed an overall response rate of 35.5% which compared to 35.7% in 2014. This level of return was one of the highest within Scotland.

1.4 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, however, all the image issues were resolved at the time. 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.

1.5 Annual Canvass

The annual Canvass began the 2nd week of July and all non-responding properties have been issued with a reminder. A breakdown per ward of the Canvass responses is shown within Appendix 5.

149 Appendix 2

Absent Votes Removed after European Election

Rejected No. No. of Ward Postal Votes responded Postal Votes Removed WARD 01 - ANNICK 21 12 9 WARD 02 - KILMARNOCK NORTH 17 15 2 WARD 03 - KILMARNOCK WEST AND CROSSHOUSE 29 17 12 WARD 04 - KILMARNOCK EAST AND HURLFORD 25 17 8 WARD 05 - KILMARNOCK SOUTH 16 11 5 WARD 06 - IRVINE VALLEY 21 14 7 WARD 07 - BALLOCHMYLE 28 23 5 WARD 08 - CUMNOCK AND NEW CUMNOCK 20 14 6 WARD 09 - DOON VALLEY 25 19 6 EAST AYRSHIRE TOTAL 202 142 60

WARD 01 - IRVINE WEST 30 20 10 WARD 02 - IRVINE EAST 29 19 10 WARD 03 - KILWINNING 31 22 9 WARD 04 - STEVENSTON 24 17 7 WARD 05 - ARDROSSAN AND ARRAN 17 12 5 WARD 06 - DALRY AND WEST KILBRIDE 34 23 11 WARD 07 - KILBIRNIE AND BEITH 17 7 10 WARD 08 - NORTH COAST AND CUMBRAES 38 26 12 WARD 09 - SALTCOATS 13 9 4 WARD 10 – IRVINE SOUTH 21 17 4 NORTH AYRSHIRE TOTAL 254 172 82

WARD 01 - TROON 29 19 10 WARD 02 - PRESTWICK 40 28 12 WARD 03 - AYR NORTH 53 43 10 WARD 04 - AYR EAST 30 21 9 WARD 05 - AYR WEST 54 38 16 WARD 06 - KYLE 35 28 7 WARD 07 - MAYBOLE NORTH CARRICK AND COYLTON 26 21 5 WARD 08 - GIRVAN AND SOUTH CARRICK 25 19 6 SOUTH AYRSHIRE TOTAL 292 217 75

AYRSHIRE TOTAL 748 531 217

150 Appendix 3

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

151 Appendix 4

Registered Electorate as at July 2019

Registered Registered Under 18’s Under 18’s Ward Electorate Electorate At At Dec 2018 Jul 2019 Dec 2018 Jul 2019 WARD 01 - ANNICK 12,030 12,122 328 303 WARD 02 - KILMARNOCK NORTH 9,172 9,273 278 259 WARD 03 - KILMARNOCK WEST AND CROSSHOUSE 12,927 12,998 309 290 WARD 04 - KILMARNOCK EAST AND HURLFORD 12,209 12,218 309 291 WARD 05 - KILMARNOCK SOUTH 7,977 8,025 206 175 WARD 06 - IRVINE VALLEY 9,726 9,665 262 220 WARD 07 - BALLOCHMYLE 11,177 11,123 260 229 WARD 08 - CUMNOCK AND NEW CUMNOCK 10,695 10,680 282 253 WARD 09 - DOON VALLEY 8,872 8,890 221 195 EAST AYRSHIRE TOTAL 94,785 94,994 2,455 2,215

WARD 01 - IRVINE WEST 11,976 12,008 301 301 WARD 02 - IRVINE EAST 9,972 10,043 280 235 WARD 03 - KILWINNING 13,380 13,400 386 347 WARD 04 - STEVENSTON 9,557 9,514 262 228 WARD 05 - ARDROSSAN AND ARRAN 9,646 9,763 215 194 WARD 06 - DALRY AND WEST KILBRIDE 10,026 10,076 284 266 WARD 07 - KILBIRNIE AND BEITH 10,557 10,580 271 248 WARD 08 - NORTH COAST AND CUMBRAES 13,624 13,639 337 311 WARD 09 - SALTCOATS 9,905 9,807 306 274 WARD 10 – IRVINE SOUTH 8,867 8,846 216 223 NORTH AYRSHIRE TOTAL 107,510 107,676 2,858 2,627

WARD 01 - TROON 12,551 12,622 302 275 WARD 02 - PRESTWICK 12,379 12,374 299 253 WARD 03 - AYR NORTH 12,952 13,001 250 205 WARD 04 - AYR EAST 10,139 10,115 286 264 WARD 05 - AYR WEST 14,180 14,231 327 301 WARD 06 - KYLE 10,257 10,373 301 262 WARD 07 - MAYBOLE NORTH CARRICK AND COYLTON 9,096 9,125 294 267 WARD 08 - GIRVAN AND SOUTH CARRICK 8,771 8,782 201 168 SOUTH AYRSHIRE TOTAL 90,325 90,623 2,260 1,995

AYRSHIRE TOTAL 292,620 293,293 7,573 6,837

152 Appendix 5

Canvass Response Rates September 2019

Properties Subject to Households Current Dec 2017 Dec 2018 Ward HEF Canvass Responding Response Rate Response Rate Response Rate WARD 01 - ANNICK 6933 4808 69% 74.66% 86.8%

WARD 02 - KILMARNOCK NORTH 5350 3217 60% 76.12% 83.7% WARD 03 - KILMARNOCK WEST AND CROSSHOUSE 8509 5400 63% 74.52% 85.1% WARD 04 - KILMARNOCK EAST AND HURLFORD 7410 4739 64% 76.48% 86.6% WARD 05 - KILMARNOCK SOUTH 5182 3007 58% 78.67% 86.5%

WARD 06 - IRVINE VALLEY 6211 3930 63% 79.58% 88.0%

WARD 07 - BALLOCHMYLE 6959 4421 64% 75.07% 82.9% WARD 08 - CUMNOCK AND NEW CUMNOCK 6755 4332 64% 79.59% 84.9% WARD 09 - DOON VALLEY 5382 3379 63% 75.06% 78.9%

EAST AYRSHIRE TOTAL 58691 37233 63% 76.53% 84.9%

WARD 01 - IRVINE WEST 7773 4000 51% 75.37% 86.3%

WARD 02 - IRVINE EAST 5705 3361 59% 77.58% 84.7%

WARD 03 - KILWINNING 7910 4511 57% 76.93% 82.6%

WARD 04 - STEVENSTON 6228 3029 49% 71.12% 78.7% WARD 05 - ARDROSSAN AND ARRAN 7139 4040 57% 77.25% 83.1% WARD 06 - DALRY AND WEST KILBRIDE 6103 3693 61% 78.13% 82.6% WARD 07 - KILBIRNIE AND BEITH 6669 3737 56% 77.32% 81.5% WARD 08 - NORTH COAST AND CUMBRAES 9628 5941 62% 84.04% 89.1% WARD 09 - SALTCOATS 6017 3192 53% 77.02% 86.2%

WARD 10 – IRVINE SOUTH 5504 2944 53% 75.27% 86.4%

NORTH AYRSHIRE TOTAL 68676 38448 56% 77.33% 84.3%

WARD 01 - TROON 7783 5052 65% 84.89% 92.3%

WARD 02 - PRESTWICK 7343 4910 67% 87.50% 93.0%

WARD 03 - AYR NORTH 8737 4017 46% 75.41% 81.5%

WARD 04 - AYR EAST 5890 3597 61% 84.30% 91.6%

WARD 05 - AYR WEST 8926 5652 63% 83.17% 89.2%

WARD 06 - KYLE 5872 3519 60% 79.79% 89.6% WARD 07 - MAYBOLE NORTH CARRICK AND COYLTON 5467 3217 59% 74.79% 86.4% WARD 08 - GIRVAN AND SOUTH CARRICK 5792 3361 58% 81.38% 87.1% SOUTH AYRSHIRE TOTAL 55810 33325 60% 81.53% 88.7%

AYRSHIRE TOTAL 183,177 109,006 60% 78.35% 85.9%

153 Meeting – 17th September 2019 – Agenda Item 11

REPORT BY: HELEN MCPHEE ASSESSOR AND ERO

SUBJECT: Governance and Performance Framework Review

1.0 Purpose

1.1 The purpose of the attached report is to update the Board on a number of changes to the Governance & Performance Framework.

2.0 Recommendation

2.1 The Board notes the content of the report and approves the reviewed Governance and Performance Framework.

3.0 Background

3.1 This report is an update to the Valuation Joint Board’s Governance and Performance Framework 2017.

4.0 Proposals

4.1 There have been no major significant changes to the Framework but it has been updated in line with the Boards Corporate Plan 2018-2021.

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 various financial implications of this report, which will be discussed with the Treasurer to the Board’s representative. The Board will be informed of any impact to budget as soon as it is known.

154 7.0 Human Resources Implications

7.1 Currently there are no direct employee implications.

8.0 Risk

8.1 Risk Implications of Adopting the Recommendations

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

9.0 Equalities

10.0 Sustainable Development Implications

10.1 Considering Strategic Environmental Assessment (SEA)

10.2 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 Boards strategic objectives of: Service Delivery In Accordance With Statutory Requirements; Best Value and Improvement; Monitor and Reporting of Progress; Sound Governance; Supported and Motivated Colleagues and within these to the outcomes of: ensure that all of our services are delivered collectively and individually in accordance with all statutory requirements; plan service development and delivery, in consultation with our stakeholders, in accordance with the principles of best value and improvement; regularly and comprehensively monitor and report performance to our stakeholders; integrate our Governance responsibilities, such as FOI, Complaints, Equalities etc., into every aspect of our service delivery; recognise the key role our colleagues play in the delivery of our services and recognise and encourage innovation, engagement and achievement.

13.0 Results of Consultation

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

155 Background Papers Corporate Plan 2018-2021; Service Plan 2017-2020

Person to Contact Name Helen McPhee

Title Assessor and ERO

Location AVJB, 9 Wellington Square, Ayr

Phone 01292 612540

Email [email protected]

Date 4th July 2019

156

Valuation Joint Board’s Governance & Performance Framework

Title Valuation Joint Board’s Governance and Performance Framework

Who should use this SMT

Author Assessor & ERO

Approved by CG Forum 15th July 2019

Approved by Joint Board 17th September 2019

Reviewer Assessor & ERO

Review Date 2022

Review History REVIEW NO. DETAILS RELEASE DATE

1 NEW POLICY MAY 2016

2 UPDATED – MINOR CHANGES AND JANUARY 2018 UPDATING OF PERSONNEL ARRANGEMENTS

3 REVIEWED AND PRESENTED TO SEPTEMBER 2019 THE BOARD

157 Contents

1.0 INTRODUCTION ...... 6 2.0 CORPORATE GOVERNANCE ...... 6 3.0 STRUCTURES AND GOVERNANCE ...... 7 4.0 SERVICE DELIVERY ARRANGEMENTS ...... 8 5.0 INTERNAL CONTROLS AND RISK MANAGEMENT ...... 9 6.0 STAKEHOLDER FOCUS...... 11 7.0 CONCLUSION ...... 12

158 1.0 Introduction

The purpose of this document is to illustrate the commitment of Ayrshire Valuation Joint Board to the principles of sound governance and good management.

The Assessor’s office functions are governed by the Lands Valuation Acts and this body of legislation can be traced back to the Lands Valuation (Scotland) Act of 1854 and includes the Valuation and Rating (Scotland) Act of 1956 and the Local Government (Scotland) Act of 1975. These Acts concern the rating valuation of non- domestic property. In relation to Council Tax valuation the principal Act is the Local Government Finance Act 1992. The functions of the Electoral Registration Officer are carried out in terms of The Representation of the People Acts and Regulations.

The business mission of the office is:-

‘As an independent Local Government organisation, Ayrshire Valuation Joint Board's mission is to provide equitable, customer focused, best value, high quality, professional valuation and electoral services for all its stakeholders.’

Our vision is to provide a range of valuation and electoral services to the stakeholders of the Valuation Joint Board in accordance with statute and at levels of excellence which exceed their expectations.

In order that we fulfil our Mission and achieve our Vision we are committed to our values of:

 Valuing Stakeholders

 Service Delivery

 Co-Operation

 Positive

 Partnership Working

 Communication

2.0 Corporate Governance

Corporate Governance broadly refers to the mechanisms and processes by which organisations are controlled and directed. The framework of rules ensures transparency, integrity, accountability and fairness all of which is under pinned by clear leadership. We aim is to integrate our Governance responsibilities, such as FOI, Data Protection, Records Management, Complaints, and Equalities etc. into every aspect of service delivery.

159 Transparency is essential to ensure that all stakeholders have confidence in the decision making and the management processes of the Joint Board. Openness involves an inclusive approach, with all stakeholders having the opportunity to engage effectively with the decision making processes. We have and do publish a large number of documents on our website to make our data more accessible, this will be expanded over time as and when time and resources allow. Our Corporate Plan 2018- 2021 details what we plan to do over the lifetime of that Plan.

Integrity is based on honesty, selflessness and objectivity and involves high standards of propriety and probity on the part of those entrusted with the stewardship of public funds and the management of the Joint Board’s affairs.

Accountability is the process by which the Joint Board and its elected members, and officers, are held responsible for their actions and decisions.

Fairness in the quality of judgments we make and these should be free from discrimination.

Leadership underpins all the principles of good governance. The Joint Board exercises leadership through decision making, other actions provide a vision, all of which is under pinned by elected members and officers acting in accordance with high standards of conduct.

The Joint Board is committed to the integration of the above principles in the conduct of the Joint Board’s business. For the purposes of corporate governance the following aspects of the Joint Board’s business have been identified: -

 Structures and Governance  Service Delivery Arrangements  Internal Control and Risk Management  Stakeholder Focus

3.0 Structures and Governance

The Valuation Joint Board and the posts of Assessor and Electoral Registration Officer are all established by legislation. The Board’s statutory role is to provide sufficient resource and administer the functions of the organisation.

The constitution and proceedings of the Joint Board are defined in the Valuation Joint Boards (Scotland) Order 1995, at Schedule 2 Article 3.

Schedule 1, Article 2 of the Order specifies the name of the Joint Board, the constituent authorities which make up the Board and the number of elected members from each of the stated authorities.

Ayrshire Valuation Joint Board consists of 16 members: South Ayrshire Council, 5 members, East Ayrshire Council, 5 members and North Ayrshire Council, 6 members.

160 The Board meets regularly to deal with its business, review progress and ensure the proper management of its resources. With regard to the annual revenue and capital budgets, the Joint Board approves and monitors these against expenditure. The budget cycle runs from April to the end of the appropriate financial year.

The Board receives and approves the Annual Report and Accounts. The Board also receives all Internal and External Audit Reports, along with Key and other Performance Reports. It approves all relevant actions, policies and significant expenditures.

All Board meetings are open to the public. The Minutes and Reports presented to the Board are made available to the public via the AVJB website.

The Board appoints the Assessor and Electoral Registration Officer and her statutory depute. The Assessor has direct operational responsibility for the statutory functions of the organisation and reports to the Board on all areas of operation as required.

The posts of Treasurer and Clerk to the Board are also statutory posts and held by members of SAC as this is the Board’s lead authority. The Treasurer is Head of Finance and ICT in South Ayrshire Council and the Clerk is the Democratic and Governance Manager.

Regularly reviewed Financial Regulations have been implemented to define the roles of the Board, Treasurer and Assessor in the proper management of the Board’s financial affairs.

The Board’s Scheme of Delegated Powers defines the authority of the Assessor in respect of the administration of the Board’s functions.

The Assessor and ERO has established a Management Team which has responsibility for all aspects of planning, managing, monitoring and reporting on all aspects of statutory function, service delivery and performance improvement.

The roles of senior officers are defined in Job Descriptions.

4.0 Service Delivery Arrangements

To ensure the efficient and consistent delivery of the statutory functions and high level aims described above, a series of policies, procedures and plans, along with guidance on the operations and functions of the organisation are provided for all officers, on our SharePoint site.

Our Corporate Plan clarifies our strategic objectives and priorities. In addition it details the planning framework to fulfil the achievement of organisation objectives.

A strategic 3-year Service Plan relate proposed actions to the above aims provide the work plan for each of the relevant periods. The plan is reviewed annually, agreed by the Management Team and made available to staff. If there is significant change, a review report is presented to the Board and published on our website as part of our Board Reports.

161

Performance standards and targets have been identified and agreed in a number of key service areas and with the above plans they identify the priority areas.

Performance, both against these specific targets and in general, is monitored and reported through the reporting framework of the Corporate Governance Forum; Management Team Meetings; Joint Board Reports and to staff on our SharePoint site.

Key Performance Indicators are monitored and benchmarked against other similar organisations and are reported to the Scottish Government. These outcomes are used by the Management Team to inform the management planning process.

A Budget is approved annually with an indicative budget for the following year in most cases also approved by the Board. Expenditures are monitored and reported to the Management Team and the Board.

A number of personnel related policies are in place. These tend to be aligned to those of the ‘lead’ authority, South Ayrshire Council, but are amended, where appropriate, to recognise the limited size and differing requirements of the Joint Board.

A number of formal and informal training opportunities are provided and, together with Personal Development Reviews and Induction Procedures, these ensure that all staff are properly trained for their roles in the delivery of service.

A suite of procedural guidance notes and manuals, including a series of valuation Practice Notes have been produced by the Scottish Assessors’ Association and internally to assist in the efficient and consistent delivery of service.

The Joint Board’s commitment to providing service improvements through the use of Information Technology is communicated in the Information Technology Strategy.

The Joint Board is committed to Equal Opportunities and aims to ensure consistent services to all stakeholders, regardless of their gender, race, disability, colour, nationality, religion, marital status, age, responsibility for dependant’s or sexual orientation. These commitments are contained in our Equality Scheme, our published Public Sector Equality Duties report and our Equality Outcomes.

5.0 Internal Controls and Risk Management

The integrity of the Joint Board, and the services provided by it, are maintained by means of a series of strategies and plans and their continued provision is ensured by systems for the identification, evaluation and management of risk. A range of systems and procedures are in place to ensure that members and employees of the Board are not influenced or prejudice by conflicts of interest when dealing with stakeholders.

The Financial Regulations and formal budget processes including monitoring; authorising procedures; payment for goods and services and a Strategy for the Prevention and Detection of Fraud and Corruption ensure the regularity of the Joint Board’s financial dealings. Standing Orders provide a framework for procurement by tender.

162

Members abide by their constituent Council’s Members Codes of Conduct and register any interests relevant to the Joint Board in their constituent Council’s Registers of Members’ Interests. These are available for inspection by members of the public.

Officers’ conduct themselves in accordance with the Code of Conduct for Employees which sets out the standards of conduct that are expected of staff as a public employee. The Standards are based on the “Seven Principles of Public Life” identified by the Nolan Committee on Standards in Public Life. Relevant officers are bound by the professional ethics and standards set by the Royal Institution of Chartered Surveyors.

Disciplinary Procedures exist to enable action to be taken not only where there is any instance of such wrongdoing, but also where there is any breach of the Delegated Powers, Financial Regulations, Standing Orders, or any other policy or procedure designed to protect the integrity of the Joint Board.

The Valuation Joint Board’s finances, operations and processes are subject to regular audit by:-

 External auditors appointed by The Audit Commission, and  The Internal Audit Section of South Ayrshire Council.

All audit reports are submitted to the Joint Board for approval and added to the Audit Action Plan. The Assessor/Management Team maintains and regularly monitors actions and progress against an Audit Action Plan.

The statutory functions of the Joint Board are subject to additional scrutiny by way of appeals to the relevant Valuation Appeals Committee, Lands Tribunal, Lands Valuation Appeal Court, Court of Session and Registration Courts. Complaints regarding administrative matters may be referred to the Scottish Public Services Ombudsman.

The Joint Board has developed a Strategic Risk Register aimed at identifying, evaluating and managing all business risk. The Risk Register is approved by the Board on a 6 monthly basis. The risks are monitored by the Management Team and the Risk Register updated accordingly. Where appropriate project specific Risk Registers/Business Continuity documents are compiled.

Additionally, the Joint Board has approved and implemented a Business Continuity Plan that identifies the actions taken to minimise the likelihood of loss of service and provides a workable, coordinated and effective response to the loss of critical functions.

Risk to Joint Board staff is managed and minimised through the approved Health & Safety Policy and other associated policies, including the Lone Working Policy.

All relevant insurances are maintained through our partnership with South Ayrshire Council.

163 6.0 Stakeholder Focus

The Valuation Joint Board complies with the principle of openness and engages with stakeholders in a number of ways. The outcomes are reported back to the Management Team and inform the management planning process.

The Valuation Joint Board’s Annual Report and Annual Accounts are advertised and made available to the public, including by means of the Joint Board’s web site (www.ayrshire-vjb.gov.uk).

The annual Public Performance Report, containing information in relation to Key Performance Indicators, is made available to stakeholders throughout the three constituent council areas by publication on our website. Together these reports inform stakeholders on our targets, performance and progress in other areas of function.

The Minutes and Reports of all Joint Board meetings are also made available for public scrutiny.

The ‘Customer Satisfaction’ and ‘Customer Comments and Complaints’ Procedures allow users of services to contribute and provide direct stakeholder input to the management planning process.

The Joint Board proactively engages with a number of stakeholders including Council Finance Departments, Returning Officers, South Ayrshire Council as our support services providers, our constituent authorities, the Scottish Government, Scotland Office, the Valuation Office Agency, Association of Electoral Administrators, The Electoral Commission, the Scottish Assessors’ Association (SAA), the Cabinet Office and Government Digital Services.

The SAA has established the Scottish Ratepayers Forum and meets regularly with the Scottish Business Rates Surveyors’ Association. These provide the majority of the ratepayer community and their agents with the opportunity to engage directly with Assessors and provide input into policy formulation.

The Joint Board recognises its staff as major stakeholders and seeks formal feedback from them on an annual basis. Staff also have the opportunity to feed into policy through the various working groups and suggestions box, all of which are reported to the Management Team.

The Joint Board is committed to openness and accountability and this is reflected in its Freedom of Information Policy and associated documents all of which are made available through its Publication Scheme.

164 7.0 Conclusion

The foregoing framework outlines the Joint Board’s Governance and Performance Framework to meet management and audit requirements.

The Framework is supported by a number of strategic and operational policies and procedures.

This is a living document which is likely to require review as the organisation modernises and transforms to meet the challenges we will face in the future. As best value continues to develop the environment in which the Joint Board operates changes and the framework will have to change with it.

165 th Meeting – 17 September 2019 – Agenda Item 12

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

SUBJECT: Staffing

1.0 Purpose

1.1 The purpose of this report is to advise members of current staffing issues.

2.0 Recommendation

2.1 It is recommended that the Board;

2.1.1 Approves the closure of the office in the period between Christmas and New Year, subject to staff using their annual leave and/or flexi time.

2.1.1 Notes the contents of the remainder of the report.

3.0 Background

3.1 The aim of this report to set out the key issues that are impacting on our staff and how we are managing those issues in order to provide a working environment that is fit for purpose and also allows us to recognise and encourage innovation, engagement and achievement.

4.0 Proposals

4.1 Appendix 1 sets out some of the main staffing issues that are ongoing or have been dealt with since the last Board meeting. We will continue to monitor and report all staffing issues where appropriate.

4.2 We will continue to review our staffing structure in accordance with current and future expected workloads and in light of current and future resources.

4.3 We continue to recognise that the soon to be introduced Non-Domestic Rates (Scotland) Bill will undoubtedly have a substantial impact on how we deliver our core functions. In conjunction with other Assessors and other key partners we will closely monitor the likely effects of this new Bill and wherever possible plan for its introduction.

166 4.3 The continued increase in Long Term absence levels is concerning, but manageable. We are closely monitoring this issue in conjunction with deploying all of our existing policies and procedures.

4.4 We anticipate that a No-Deal Brexit will have very little effect on the continued functioning of the Board. We have followed the guidelines of Audit Scotland in preparing for a No-Deal Brexit and are prepared for such an eventuality.

5.0 Legal and Procurement Implications

5.1 The recommendations in this report are consistent with legal requirements and reflect appropriate advice.

5.2 The recommendations in this report are consistent with procurement requirements and reflect appropriate advice.

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 resources implications associated with adopting the recommendations. All human resource issues continue to be monitored by AVJB’s Management Team and where necessary we will seek the expert advice of South Ayrshire Council.

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 There are no risks associated with the rejection of the recommendations.

9.0 Equalities

167 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

The proposals contained in this report link to the Board Corporate Plan and in particular Corporate Goal 1: ‘Service Delivery In Accordance With Statutory Requirements’, Corporate Goal 2; ‘Best Value and Improvement’ and Corporate Goal 5: ‘Supported and Motivated Colleagues’.

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 Staffing Reports to Ayrshire Valuation Joint Board.

Person to Contact Name John McConville

Title Head of Valuation Services & Assistant ERO

Location AVJB, 9 Wellington Square, Ayr

Phone 01292 612509

Email [email protected]

Date 4th September 2019

168 Appendix 1

SUBJECT: Staffing

1.0 Technical Teams

1.1 The formation of two larger teams, a Revaluation Team and a Survey Team, within our Technical Section is continuing to be closely monitored. We are hopeful that this change will allow staff to focus on key strategic areas of our core functions and ultimately lead to better service delivery and an improvement in performance. Early indications are that this change is being viewed positively by staff resulting in service delivery in a number of areas improving.

1.2 In order to meet the future challenges resulting from the Non-Domestic Rates (Scotland) Bill, including delivering three yearly revaluations and a radically different appeals procedure, we have promoted three of our existing Property Assistants to Trainee Valuers. Two of the three have now commenced distance-learning modules with Napier University and the University College of Estate Management. The third Trainee Valuer, who is already a graduate, has commenced the final stages of their Assessment of Professional Competence leading to full membership of the Royal Institution of Chartered Surveyors.

1.3 In order to backfill those three vacant posts we are in the final stages of recruiting three new Property Assistants. One has been recruited from our existing talent pool and two are local graduates looking to begin a career in valuation for Non-Domestic Rates and Council Tax. We hope all three will be in post by the middle of October.

1.4 As indicated at the last Board meeting, planning for the changes that will flow from the Non-Domestic Rates (Scotland) Bill is an ever present and ongoing task. Nevertheless, we continue to review workloads, structures, budgets etc. in the knowledge that substantial change is inevitable.

2.0 Clerical Teams

2.2 Due to the recent retirement of one of our Clerical members of staff, we have filled that vacant post from within our existing talent pool. We will now take the necessary time to review the structure of our Clerical Teams who remain very busy with the annual canvass.

2.4 We are still hopeful that SAC will allocate one of their Modern Apprentices to AVJB during their next round of intakes.

2.5 One of our Clerical Officers is retiring in October after 32 years’ service to the Board. We wish her a long and happy retirement.

169

3.0 Absence Management

3.1 Absence management continues to be recorded and scrutinised and any appropriate action taken thereafter. An analysis of both Short Term and Long Term absence levels is shown below.

3.1.1 Analysis of Short Term Absence Statistics

SHORT TERM ABSENCES (%) 2019/20 Apr May June July Aug Ayrshire Valuation 0.36% 0.00% 1.94% 0.00% 0.89% Joint Board

3.1.2 Analysis of Long Term Absence Statistics

LONG TERM ABSENCES (%) 2019/20 Apr May June July Aug Ayrshire Valuation 5.35% 5.46% 3.40% 4.38% 4.46% Joint Board

Short Term absence levels remain at acceptable levels, however, Long Term absence levels have remained at between 3.5% and 5.5%. As reported previously, with a relatively small workforce statistical measures such as these can be very sensitive to change. We continue to closely monitor absence levels and apply our Maximising Attendance Policy and other relevant policies and procedures. This includes seeking expert and professional advice from SAC’s Occupational Health Service and Human Resources advisors and referrals to special counselling services.

4.0 Business Continuity Plan and Risk Register

4.1 Our Business Continuity Plan and Business Impact Analysis were recently updated to reflect the potential risks form a No-Deal Brexit. South Ayrshire Council holds both documents securely on our behalf on their servers. We will continue to maintain and update these documents at least every six months or more frequently if required.

4.2 Our Risk Register is in many ways closely linked to our Business Continuity Plan and Business Impact Analysis, accordingly our Risk Register has also been updated to reflect the possible impacts from a No-Deal Brexit. More information on the Risk Register updates can be found in the Assessors Risk Register Report.

170

5.0 Data Protection

5.1 Discussions are still ongoing with the Data Protection Officers of North and East Ayrshire Councils with a view to implementing a comprehensive Data Sharing Agreement (DSA) between AVJB and those Councils. It is hoped that the recently agreed DSA between AVJB and South Ayrshire Council can be adapted for use by North and East Ayrshire Councils.

6.0 Christmas Office Closure

6.1 Ayrshire Valuation Joint Board is traditionally closed in the period between Christmas and New Year. The holiday comprises the statutory public holidays of 25th/26th December 2019 and 1st/2nd January 2020 with the remaining days being supplemented from individual staff member’s annual leave entitlement and/or flexi time.

6.2 It is proposed, subject to Board approval, that the office shall close on Tuesday 24th December 2019 and re-open on Friday 3rd January 2020. Staff will be required to use annual leave and/or flexi leave to cover 27th, 30th and 31st December 2019.

6.3 It is considered that this will be beneficial to staff in organising their holiday leave and avoid the running costs of opening the office.

171 th Meeting – 17 September 2019 – Agenda Item 13

REPORT BY: HELEN MCPHEE ASSESSOR AND ERO

SUBJECT: Service Plan Review 2019

1.0 Purpose

1.1 The purpose of the attached report is to update the Board on developments, changes and challenges which will impact on the 2017- 2020 Service Plan.

2.0 Recommendation

2.1 The Board notes the content of the report.

3.0 Background

3.1 This report is an annual update to the Service Plan 2017-2020.

4.0 Proposals

4.1 The following represent a summary on the main proposals which will significantly impact on the Board, others are detailed in the review document in Appendix 1.

4.2 The Valuation Forum will establish a Project Plan and update the Risk Register(s) for delivery of 3-yearly Revaluations, appeals system reform and all Barclay recommendations that are taken forward. Reporting to the Management Team, the Forum will make recommendations in relation to process, operations and ICT development requirements. The Management Team will, however, retain responsibility for all decisions in relation to ICT procurement and people resources.

4.3 The Project Plan will, initially at least, need to be fairly high level but, as the NDR Reform Bill proceeds towards enactment and the required secondary legislation becomes known, the plan will increase in detail. The delivery of a new core system will be critical in delivering the required reforms. This is underway and is expected to be in place over the next 12 to 18 months, with the main reforms ‘built-in’.

172 4.4 Funding for the forthcoming change has been incorporated into the 2019/20 budget approved by the Board and appropriate posts have been created/filled, taking account of the available training provision for surveyors.

4.5 As Assessor, I have supplied the Scottish Government with indicative costs for the above changes and in order to deliver the Barclay changes it is crucial funding is forthcoming.

4.6 The Cabinet Office’s (CO) Moderation Programme now has a firm commitment to canvass reform with a target for implementation in autumn of 2020. This will introduce data matching as part of the annual canvass process and allow canvass activities to be better aligned with local requirement. Planning and testing for the change will take place during 2019/20. Again related to funding, the proposed changes may not deliver significant change to the IER canvass which will create a funding gap.

4.7 The UK and/or Scottish Governments are currently considering or consulting on further electoral change, such as extending the franchise to (some) prisoners and, for Scottish Parliamentary and Local Government elections, to all residents of Scotland. It is also probable that overseas voting will be extended to a lifelong right. None of these initiatives have firm timetables, so for much of 2019/20 it is likely that a watching brief will be required.

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 various financial implications of this report, which will be discussed with the treasurer to the Boards representative. The Board will be informed of any impact to budget as soon as it is known.

7.0 Human Resources Implications

7.1 Currently there are no direct employee implications.

173 8.0 Risk

8.1 Risk Implications of Adopting the Recommendations

8.2 There are no direct implications for risk or sustainability in terms of the information contained in this report currently. However upon implementation of the Barclay Review recommendation/s this will have a significant impact on the resources of the Board. Risks are currently managed through the Board’s Risk Registers and are monitored by AVJB’s Management Team and reported to the Board at appropriate intervals. This is also true of the ceasing of IER funding.

9.0 Equalities

10.0 Sustainable Development Implications

10.1 Considering Strategic Environmental Assessment (SEA)

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 Boards strategic objectives of: Service Delivery In Accordance With Statutory Requirements; Best Value and Continuous Improvement; Monitor and Reporting of Progress; Sound Governance; Supported and Motivated Colleagues and within these to the outcomes of: ensure that all of our services are delivered collectively and individually in accordance with all statutory requirements; plan service development and delivery, in consultation with our stakeholders, in accordance with the principles of best value and improvement; regularly and comprehensively monitor and report performance to our stakeholders; integrate our Governance responsibilities, such as FOI, Complaints, Equalities etc., into every aspect of our service delivery; recognise the key role our colleagues play in the delivery of our services and recognise and encourage innovation, engagement and achievement.

174 13.0 Results of Consultation

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

Background Papers Corporate Plan 2018-2021; Service Plan 2017-2020

Person to Contact Name Helen McPhee

Title Assessor and ERO

Location AVJB, 9 Wellington Square, Ayr

Phone 01292 612540

Email [email protected]

Date 15th July 219

175

Ayrshire Valuation Joint Board

September 2019 Update

to the

SERVICE PLAN 2017-2020

Background

Ayrshire Valuation Joint Board is committed to a three-year Service Planning Schedule. The most recent Service Plan approved by the Joint Board covers the period 2017-2020.

As the environment in which the Board operates is constantly changing, there is a need to review the Service Plan annually. Rather than produce a fully revised Plan, however, this ‘Update’ includes such changes and new tasks as have occurred or been identified since approval of the main 3-year Plan. It should therefore be read along with the main 2017-20 Service Plan. Other than where new sections have been added, all references and numberings contained within this document refer back to the original Plan.

176 PART ONE – SERVICE FUNCTION

1.0 Introduction

As at 1 April 2019, the staffing complement stands at 39.99 FTE, though a recruitment process was underway.

A number of issues referred to in the 2017-20 Service Plan have moved on and updates on the various topics are included below.

In particular, the Scottish Government has moved forward since the Barclay Report was published, having completed a formal consultation on elements of the Barclay recommendations during 2018 and published a Non-Domestic Rates Reform Bill in March 2019. This commits the Government to a 3-yearly Revaluation cycle and an overhaul of the appeals system, both from 2022.

The Bill which provides the primary legislative framework, is expected to pass through its various stages in Parliament during 2019/20 with the aim of being enacted by April 2020 and implemented in a phased fashion from then. At time of writing, no timetable is known for the raft of secondary legislation which will be required to implement the full extent of change proposed.

A number of the ‘Barclay’ recommendations will be delivered without specific legislative provision.

In passing its 2019/20 budget, the Scottish Government committed to a review of local government funding. Specifically, it will commence a review of the Council Tax system prior to the next Scottish Parliamentary elections. This may have implications for new activities during the currency of this Service Plan and the next.

The Cabinet Office’s (CO) Modernisation Programme now has a firm commitment to canvass reform with a target for implementation in autumn of 2020. This will introduce data matching as part of the annual canvass process and allow canvass activities to be better aligned with local requirement. Planning and testing for the change will take place during 2019/20.

The UK and/or Scottish Governments are currently considering or consulting on further electoral change, such as extending the franchise to (some) prisoners and, for Scottish Parliamentary and Local Government elections, to all residents of Scotland. It is also probable that overseas voting will be extended to a lifelong right. None of these initiatives have firm timetables, so for much of 2019/20 it is likely that a watching brief will be required.

177 1.1 Valuation Roll

The total rateable value of 15,266 subjects in the Ayrshire Valuation rolls at 1st August 2019 is £315,476,000.

As at August 2019, 1,640 2017 Revaluation appeals remain outstanding and their disposal will remain a priority going forward. Running Roll appeals will be scheduled for disposal in due course.

The Valuation Forum will establish a Project Plan and update the Risk Register(s) for delivery of 3-yearly Revaluations, appeals system reform and all Barclay recommendations that are taken forward. Reporting to the Management Team, the Forum will make recommendations in relation to process, operations and ICT development requirements. The Management Team will, however, retain responsibility for all decisions in relation to ICT procurement and people resources.

The Project Plan will, initially at least, need to be fairly high level but, as the NDR Reform Bill proceeds towards enactment and the required secondary legislation becomes known, the plan will increase in detail. The delivery of a new core system will be critical in delivering the required reforms. This is underway and is expected to be in place over the next 12 to 18 months.

Funding for the forthcoming change has been incorporated into the 2019/20 budget approved by the Board and appropriate posts have been largely created/filled, taking account of the available training provision for surveyors.

1.2 Valuation List

At 1st August 2019 there were 190,134 properties in the Council Tax Valuation List for the Joint Board area. Proposals and appeals continue to be received and these will be disposed of as resources allow.

178 1.3 Electoral Register

At publication of registers on 1st December 2018, the total electorate for the Joint Board area was 291,072.

At time of writing there is significant uncertainty around the UK’s departure from the EU, resulting in the European Parliamentary Elections taking place in May. The developing situation is being watched closely and contingency preparations for any other ‘snap’, electoral event will continue into 2020/21.

Planning for the 2020 canvass reform will take place during 2019. Local data matching tests will take place between July and December 2019 and national data matching via the Government Digital Service (GDS) will take place in January 2020. More detailed plans will be established when CO have made their intentions clearer.

1.4 Other Functions

In accordance with the Board’s Equalities Duties, a Mainstreaming and Outcomes Report was published in April 2019, along with information on the gender pay gap.

An annual review of our Records Management Plan was undertaken in June/July 2019 and a report sent to the keeper of the Records of Scotland. We continue to modernise our records and develop our records management activities.

179 PART TWO – CORE OBJECTIVES

2.1 Valuation Roll

2.1.1 The VOA has indicated that it has commenced engagement with ratepayers and their representatives in respect of their 2021 Revaluation. Although there will be a disparity in the valuation and effective dates of Revaluations between Scotland and England, there remains a strong case for harmonisation of approach so the Assessor will retain a watching brief over developments during 2019/20 and attend such meetings as are appropriate.

2.1.2 See ‘Part One’ above for the remit and activities of the Valuation Forum, and the Barclay Review. More details of these will crystallise as detailed requirements emerge.

2.2 Council Tax List

2.2.1 It is more likely that the Council Tax system will be subject to complete review than Revaluation. At this stage a watching brief will be kept on developments at governmental level and any consultations etc. will be responded to.

2.3 Electoral Register

2.3.1 The current political situation means that there is a risk of a ‘snap’ electoral event at almost any and all times. A state of readiness will be maintained and specific timetables implemented immediately following any announcement of any election or referendum.

2.3.2 See ‘Part One’ regarding canvass reform. Data matching tests will be planned provisionally as above though a watching brief of CO plans will be maintained.

2.3.3 The 2018 review of UK Parliamentary Boundaries will be implemented in advance of any UK Parliamentary General Election.

180 2.4 Corporate Governance

2.4.1 The Corporate Plan was reviewed and presented to the Board, this covers the years 2018-2021.

2.4.2 The Valuation Forum will be the driver of the changes for the Barclay Review and will report to the Management Team on a regular basis.

2.5 Accountability

2.5.1 All as per the 2017-20 Service Plan. The scope, content and timing of any audit will be agreed with the relevant audit team.

2.6 Best Value

2.6.1 The Customer Satisfaction process will be reviewed with various options explored and implemented.

2.6.2 The Electoral Commission are known to be reviewing the performance regime which will apply following canvass reform. A watching brief will be adopted and input to the development of relevant metrics will be made, if the opportunity arises. Any clear indication of requirements will be planned for and implemented as required.

2.7 Equal Opportunities

2.7.1 An Equalities Mainstreaming and Outcomes Report was published in April 2019, along with information on the gender pay gap.

2.8 Staffing and Personnel Matters

2.8.1 Staffing levels and structures will be reviewed to balance the competing issues of the move to 3-yearly Revaluations and the need to address future budget gap.

181 2.9 Finance and Budgeting

2.9.1 The procurement process to award a core system development will commence in2019, working in partnership with 2 other Assessors to maximise the resources we have available.

2.9.2 Internal and external training shall be provided for the newly appointed staff.

2.10 Information Technology

2.10.1 All PCs and additional monitors have been purchased and are being installed.

2.10.2 The Elector8 system will be developed to comply with canvass reform (including data matching tests) and other proposed electoral registration reforms. Suppliers are currently working with governments in relation to these reforms and it is expected that updates to the system will be delivered in time for implementation.

2.10.3 The DSAs which are in place with the education authorities for provision of ‘attainer’ information have been reviewed.

2.10.4 A review of the Joint Board’s core system and other standalone systems are under way. Following the conclusion of this process, new servers etc. will be procured through our SLA with SAC and installed in line with the requirements of the new core system from the approved capital budget.

2.11 Freedom of Information

2.11.1 All as per the 2017-20 Service Plan.

182 2.12 Key Partnerships & Shared Services

2.12.1 During 2018 the SAA revised its consultative framework to respond to the recommendations in the Barclay Report. This framework now includes the Scottish Ratepayers Forum, the Scottish Rating Surveyors Forum and the Scottish Business Rating Group, all of which have slightly different scope and remit.

2.12.2 The Cabinet Office will lead on the Canvass Reform Project and many of the changes will be delivered through development of electoral management systems (EMS) so close ties with the CO and EMS suppliers will be maintained.

2.14 Miscellaneous

2.14.1 All as per the 2017-20 Service Plan.

183 PART THREE KEY ACTIVITIES AND OUTCOMES

3.1 THE VALUATION ROLL

Where there is no narrative in this section please see original 2017-20 Service Plan.

3.1.1 Maintenance of the Valuation Roll

3.1.2 2017 Revaluation Appeals/3.1.3 Running Roll Appeals

A schedule of VAC Hearing dates is in place for 2019.

3.1.4 Revaluation

3.1.5 The Barclay Review and NDR Reform (including preparation for Revaluation 2022)

To be added to the revised Service Plan.

Item Description Ownership Date/Recurrence

Prepare for and implement the new ’70-day letting rule’ for self-catering subjects in Dependent on Assessor line with forthcoming legislation (no longer expected before 2020) legislation Prepare for and enter currently exempt commercial subjects situated in public parks Dependent on Assessor into the valuation roll (No longer expected before 2020) legislation

Hold Valuation Forum meetings to project plan etc. for Barclay. HOVS TBC

Create Project Plan with timetables, resources, milestones etc. in line with SAA Valuation October 2019 Project Plan Forum/HOVS Valuation Create and maintain Project Risk Registers including any actions required October 2019 Forum/HOVS

Report progress to Management Team HOVS See MTM cycle

184 3.2 THE COUNCIL TAX VALUATION LIST

A watching brief will be maintained on developments at government level – no specific update or actions known at this time.

3.3 THE ELECTORAL REGISTER

3.3.1 Annual Register of Electors

The publication of new registers takes place by 1st December based on an annual canvass which extends from July– November. For planning purposes, a working start date of 1st July will be adopted. Note that 1st December falls on a Sunday which may require overtime or other arrangements to be required to allow publication on that day.

Item Description Ownership Date/Recurrence

A copy of the register will be taken at the start of the canvass to allow data matching (p) ERO/PAO June 2019 tests to be completed

3.3.2 Maintenance of Register of Electors

3.3.3 Elections/Electoral Events

Contingency planning has commenced for the possibility of an unplanned election.

3.3.4 Boundary Changes

Item Description Ownership Date/Recurrence

As required by any (b) Implement the outcomes of the 2018 review of UK Parliamentary constituencies ERO/PAO ‘snap’ UKPE

(b) Implement Review of Polling Districts and Places ERO/PAO As required

185 (NEW) 3.3.10 Modernising Electoral Registration Programme/ Canvass Reform

Item Description Ownership Date/Recurrence

A copy of the register will be taken at the start of the canvass to allow data matching (e) ERO/PAO June 2019 tests to be completed Arrange for receipt of consolidated local data sets (Including Council Tax), ensure (f) PAO By June 2019 file formats are appropriate July – November (g) Carry out local data matching tests as required PAO Details TBC Carry out national data matching tests in accordance with CO requirements and (h) PAO January 2020 timetable

(i) Use results of above tests to plan approach to 2020 canvass. ERO/PAO January – June 2020

(j) Use results of above tests to estimate costs of 2020 canvass ERO/PAO February 2020

3.5 CORPORATE GOVERNANCE

3.5.1 Valuation Joint Board Meetings

Item Description Ownership Date/Recurrence

Agree timetable for Valuation Joint Board Meetings (which incorporates meeting to Assessor/Board/ Provisionally 28 June (a) receive and approve the audited financial statements before their final certification Clerk to AVJB 2019 and submission to the Accounts Commission)

186 3.5.2 Probity and Propriety

Item Description Ownership Date/Recurrence

(d) Review Codes of Conduct for officers of the Valuation Joint Board. Assessor Annually in March

3.5.5 Performance Management, Planning & Reporting

Item Description Ownership Date/Recurrence

Maintain an awareness of developments in relation to EC Performance regime for (i) ERO/PAO As required Canvass reform. Input into any consultation and plan for implementation

(n) Collate and submit statistics for SAA Annual Report Assessor/ERO April annually

3.5.6 Internal Working Groups

Item Description Ownership Date/Recurrence

Valuation (i) Plan for and deliver NDR Reform including the 2022 Revaluation and appeal reform As required Forum/HOVS

3.6 ACCOUNTABILITY

All as per the 2017-20 Service Plan.

3.6.3 BEST VALUE

All as per the 2017-20 Service Plan, but note above re the development of a new EC Performance Regime for the reformed canvass.

187 3.7 EQUALITIES

All as per the 2017-20 Service Plan, but note the following

3.7.1 Encouraging Equal Opportunities and Ensuring Compliance and 3.7.3 Equalities Reporting

Item Description Ownership Date/Recurrence

Report/Publish progress against ‘stated ‘Outcomes’, mainstreaming of equalities April 2019 and every HOVS actions and gender pay-gap information 2 years

3.8 STAFFING AND PERSONNEL

3.8.1 Development and Review of Personnel Policies

3.8.2 Training

Item Description Ownership Date/Recurrence

Identify any training requirements resulting from changes to procedures or Assessor/ (f) as required personnel. HOVS/PAO Assessor/ (f) Provide, arrange or facilitate training and instruction as identified above. as required HOVS/PAO

3.8.3 FINANCE AND BUDGETING

188 3.8.4 Staffing Review (New)

Item Description Ownership Date/Recurrence

Review staffing in light of changing external factors – specifically review staffing structures to balance the competing issues of the move to 3-yearly Revaluations Management Team Continually and the need to address future Budget gap Commence in April Recruit to fill vacant post/s Management Team 2019

3.9 INFORMATION TECHNOLOGY

3.9.2 ICT Asset Management

Item Description Ownership Date/Recurrence

Complete review of network structure and performance prior to procuring servers (e) PAO/SAC Summer 2019 and hardware in line with the capital budget approval

Item Description Ownership Date/Recurrence

3.9.4 Assessors Portal Project

Changes likely to be necessary to deliver NDR Reform and Barclay requirements.

189 3.9.2 Budget Preparation

Item Description Ownership Date/Recurrence

Review of probable out-turn along with operational, staffing, training and all other Assessor/HOVS/ Annually in (f) requirements PAO November - January

3.9.3 Data Protection

Item Description Ownership Date/Recurrence

Review Information Asset Register and Business Classification & Retention of (f) Assessor Annually in April Documents document

3.10.1 Business Systems Support

Item Description Ownership Date/Recurrence (g) Liaise with SAC regarding any specific projects where their input is required. PAO As required

3.10.2 FREEDOM OF INFORMATION

All as per the 2017-20 Service Plan.

190 3.12 KEY PARTNERSHIPS

3.12.1 Support Services South Ayrshire Council

No change from Service Plan 2017-2020 but note the following commitment: -

Item Description Ownership Date/Recurrence

Review Service Level Agreement in liaison with Treasurer and service delivery (e)NEW Assessor By February 2020 representatives

3.12.3 Scottish Assessors. Association

As per Service Plan 2017-2020.

3.12.5 External Suppliers

3.12.6 Cabinet Office (NEW)

There is little substantive change to the Service Plan but the impending canvass reforms merely raise the need to ensure that liaison is maintained with CO and that all CO publications and project updates are read, understood and, where necessary, acted upon.

3.13 RECORDS MANAGEMENT

As per Service Plan 2017-20.

191 3.14 MISCELLANEOUS

3.14.1 Consultations

Item Description Ownership Date/Recurrence

Provide input/responses to any Cabinet Office consultation or request during (f)New ERO/PAO As required development of Canvass Reform plans April 2019 – March Provide feedback, through the SAA where appropriate, on the draft NDR Reform Bill 2020 (and beyond for (f)New SAA/Assessor and the related secondary legislation. secondary legislation)

192 th Meeting – 17 September 2019 – Agenda Item 14

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

SUBJECT: Annual Complaints Handling Report

1.0 Purpose

1.1 The purpose of this report is to advise 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 SPSO’s Annual Performance Indicators.

2.0 Recommendation

2.1 It is recommended that;

1. The Board approves the performance indicators shown in Appendix 1.

2. If approved, allow them to be published on the Board’s website.

3. Note the contents of the remainder of this Report.

3.0 Background

3.1 This is the sixth year that AVJB have dealt with all complaints received in accordance with SPSO’s Model Complaints Procedure. The outcome of previous years activities, whilst operating under this procedure, were reported to the Board at their meetings of 25th November 2014, 12th January 2016, 21st March 2017, 6th March 2018 and 8th January 2019.

3.2 SPSO’s Model Complaints Procedure allows AVJB to deal with complaints at two stages, namely;

193 3.2.1 Stage 1 - Frontline Resolution

Stage 1 aims to resolve complaints quickly and close to where we provided the service and normally within five working days. This could mean an on-the-spot apology and explanation if something has clearly gone wrong. If a complaint cannot be resolved, it can be escalated to Stage 2.

3.2.2 Stage 2 – Investigation

Stage 2 deals with two types of complaint; those that have not been resolved at Stage 1 and those that are complex and require detailed investigation. We normally aim to deal with Stage 2 complaints within 20 working days.

If a complaint has not been fully investigated or resolved at Stage 2, the complainant can ask the Scottish Public Services Ombudsman to review it.

4.0 Complaints Received Between 1st September 2018 and 31st August 2019

4.1 In the year between 1st September 2018 and 31st August 2019, we received a total of 13 formal complaints. The following table gives an indication, in terms of the services provided by AVJB, of the source of the complaints received and a comparison with previous years.

No of No of No of No of No of No of AVJB Complaints Complaints Complaints Complaints Complaints Complaints Service Received Received Received Received Received Received 2018/19 2017/2018 2016/2017 2015/2016 2014/2015 2013/2014 Electoral 9 3 4 6 37 6 Registration Council Tax 4 2 6 2 6 2 Valuation 0 3 2 2 1 1 Roll Total 13 8 12 10 44 9

4.2 The above table shows an overall increase in the number of complaints received when compared with the previous year, but similar to the number of complaints received in 2016/17. However, it should be noted that the number of complaints received in 2017/18 was the lowest since we introduced our Model Complaints Procedure.

4.3 The table above also confirms an increase in the number of complaints in our Electoral Registration and our Council Tax services and a decline in the number of complaints in our Valuation Roll service.

4.4 All complaints are important to us and that is why each one is considered carefully, fairly and sympathetically. It is also worth noting that relative to the number of non- domestic properties, dwelling houses and Electors we deal with on a daily basis, whilst challenging for a small organisation, they remain at a manageable level.

4.5 See Appendix 1 for a more detailed analysis of the complaints received during the period 1st September 2018 and 31st August 2019.

194 5.0 SPSO Performance Indicators

5.1 We are required to assess our complaints handling performance in order to facilitate continuous improvement and to assist in benchmarking performance with other local authorities.

5.2 As a result, a number of high-level performance indicators against which public bodies should assess and monitor their complaints handling performance have been developed.

5.3 Appendix 1 provides a summary of the SPSO’s Performance Indicators and AVJB’s performance with respect to those indicators during the period 1st September 2018 to 31st August 2019.

6.0 The Lessons Learned

6.1 The time taken to deal with Council Tax proposals and appeals remains a challenge. We are constantly reviewing our internal structures and our working practices to cope with these challenges. We hope these changes will improve our performance in our Council Tax service. We have also amended our appeal acknowledgement letters in an effort to better manage stakeholder expectations. We will continue to monitor the success of these actions.

6.2 In advance of an election we will be clearer with staff with regard to key significant dates, particularly with respect to the management of postal and proxy votes. We have always recognised that the issue and return of postal and proxy votes are time critical, we will emphasised this fact and ensure all staff have accurate and relevant information to allow the correct and relevant information to be given to electors with the aim of allowing our processes and procedures to run smoothly.

6.3 Voter engagement and participation is a daily challenge that we are working on constantly. We will continue to work collaboratively with partner organisations to ensure an accurate and up to date Register of Electors.

7.0 Future Intentions

7.1 We will continue to look at innovative ways to manage stakeholder expectations. This is particularly so within our Council Tax function where the delay in dealing with proposals and appeals is an issue.

7.2 We will continue to engage with the residents of Ayrshire to ensure that those eligible to vote are properly and accurately registered to vote.

8.0 Legal and Procurement Implications

8.1 There are no legal implications arising from this report.

8.2 There are no procurement implications arising from this report.

195 9.0 Financial Implications

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

10.0 Human Resources Implications

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

11.0 Risk

11.1 Risk Implications of Adopting the Recommendations

11.1.1 There are no risks associated with adopting the recommendations.

11.2 Risk Implications of Rejecting the Recommendations

11.2.1 Rejecting the recommendations could result in the Board failing to comply with our requirements to publish annually a summary of our complaints procedures in accordance with SPSO guidelines.

12.0 Equalities

12.1 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.

13.0 Sustainable Development Implications

13.1 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.

14.0 Options Appraisal

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

196 15.0 Link to Board Plan

15.1 The matters referred to in this report contribute to the Board’s Corporate Goals as set out in our Corporate Plan 2018-21 and in particular Corporate Goal 1 - ‘Service Delivery In Accordance With Statutory Requirements’, Corporate Goal 2 - ‘Best Value and Improvement’ and Corporate Goal 3 – ‘Sound Governance’.

16.0 Results of Consultation

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

Background Papers AVJB Corporate Plan.

AVJB Service Plan

Previous Complaints Handling Reports to Ayrshire Valuation Joint Board on 25th November 2014, 12th January 2016, 21st March 2017, 6th March 2018 and 8th January 2019.

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 4th September 2019

197 Appendix 1

SPSO Performance Indicators for Ayrshire Valuation Joint Board Model Complaints Handling Procedure

2018/19 - DRAFT

198 No. of Complaints As a % No. of Working SPSO Indicator Detail Per 1,000 of Of all Complaints Days population Complaints 1 No. of Complaints received per Estimated Population* 370,560 1,000 of population (* Mid-2016 Population Estimates Scotland – National 0.038 13 Records of Scotland) 2 Complaints Closed at Stage 1 and Stage 2 as percentage of all No. of Complaints closed at Stage 1 12 92.30% Complaints closed No. of Complaints closed at Stage 2

No. of Complaints closed at Stage 2 after escalation 1 7.70%

3 No. of Complaints No. of Complaints upheld at Stage 1 as a 2 15.40% upheld/partially upheld/not percentage of all Complaints closed at stage 1 upheld at each stage as a No. of Complaints not upheld at Stage 1 as a percentage of Complaints 8 61.50% Closed in full at each stage percentage of all Complaints closed at stage 1 No. of Complaints partially upheld at Stage 1 as a 3 23.10% percentage of all Complaints closed at stage 1 No. of Complaints upheld at Stage 2 as a

percentage of all Complaints closed at stage 2 No. of Complaints not upheld at Stage 2 as a

percentage of all Complaints closed at stage 2 No. of Complaints partially upheld at Stage 2 as a

percentage of all Complaints closed at stage 2 No. of escalated Complaints upheld at Stage 2 as

% of all escalated Complaints closed at Stage 2 No. of escalated Complaints not upheld at Stage 2 1 100% as % of all escalated Complaints closed at Stage 2 No. of escalated Complaints partially upheld at Stage 2 as % of all escalated Complaints closed at Stage 2 4 Average time in working days for Average Time in working days to respond to Stage 13 3.15 a full response to Complaints at 1 each Stage Average Time in working days to respond to Stage

2 Average Time in working days to respond to after 1 19 escalation

199 No. of Complaints As a % No. of Working SPSO Indicator Detail Per 1,000 of Of all Complaints Days population Complaints 5 No. and percentage of No. of Complaints closed at Stage 1 within 5 Complaints at each stage which working days as a % of total number of Stage 1 12 92.30% were closed in full within the set Complaints timescales of 5 and 20 working No. of Complaints closed at Stage 2 within 20 days working days as a % of total number of Stage 2 Complaints No. of escalated Complaints closed within 20 working days as a % of total number of escalated 1 100% Stage 2 Complaints 6 Number of cases where an No. of Complaints closed at Stage 1 where extension is authorised extension was authorised as % of all Complaints at Stage 1 No. of Complaints closed at Stage 2 where extension was authorised as % of all Complaints at Stage 2

200 SPSO Indicator Detail Answer 7 A statement to report customer Access to the CHP As reported in previous years, all three of our functions are satisfaction with the Complaints heavily prescribed by legislation and therefore have inherent Service provided The way in which they were treated by Board staff, rights of appeal. It is therefore correct not to consider these for example in relation to professionalism, appeal rights as part of the Model CHP. However, it is inevitable friendliness, politeness, courtesy, communication style etc. that some cross-over between our formal complaints procedure Empathy, for example understanding the customer’s and the statutory right of appeal embedded in our core functions perspective will occur.

Doing what we said we would do, for example The nature of these appeals are naturally confrontational and meeting timescales and providing updates adversarial thus leading to difficulties reconciling the outcome of a statutory right of appeal and a customer’s satisfaction. The clarity of the decision and the basis for reaching that decision The average time to deal with a complaint at Stage 1 was 3.15 days, an increase from 2.38 days in 2017/18 but still well within the target of 5 days. With the exception of one complaint, most were dealt with within the target of 5 days. Given the pressures, staff were working under due to budget cuts and increased workloads etc. this was particularly encouraging to note.

The one complaint dealt with outwith the target of 5 days was due to a genuine misunderstanding as to when the complaint was received.

We continue to take Customer Complaints and Customer Satisfaction very seriously despite limited and scarce resources.

8 Learning from Complaints How often reports go to Senior Management Reports on the number and types of complaints are submitted to every Management Team Meeting. Any trends and concerns are identified and discussed. How often Complaint outcomes, trends and actions taken are published together with a summary of After each Management Meeting Bullet & Action Points are information communicated to customers distributed to all staff. Further information on customer complaints Number of Services changes, improved or are also cascaded to all staff during team briefings which are held withdrawn as a result of Complaints together with a shortly after each Management Meeting. description of the actions taken

Action to reduce the risk of recurrence Most staff have been trained in complaints handling and the SPSO’s Model Complaints Procedure. Refresher training to

201 SPSO Indicator Detail Answer Action taken to ensure that staff members all learn existing members of staff and any new colleagues is being from Complaints organised. Staff Induction Packs are also being updated to ensure new members of staff are aware of the importance of dealing with complaints efficiently and effectively.

Minutes of Management Meetings are made available to all staff via our Intranet Site and are posted on our website.

A customer facing information leaflet remains available to all visitors to our office and is also available on our website.

On an annual basis a report is prepared for Elected Members of the Board outlining the complaints received and their outcomes. Given the relatively low number of complaints it is felt that this frequency of reporting is proportionate, however, we will carefully monitor the number and nature of complaints with a view to increasing reporting levels to Elected Members.

If a serious or fundamental issue is identified whilst dealing with a complaint the reasons for the complaint, our findings and the changes that need to be implemented would be immediately cascaded to all staff via team briefings, all staff e-mails, Minutes, one-to-one discussions with Line Managers/Supervisors.

The following are just some of the learning outcomes that have become apparent during this year whilst operating the Model CHP;

1. When dealing with Postal Votes, it is accepted that timing is essential. Accordingly, staff have been reminded of our procedures for issuing Postal Votes. Part of that training includes the importance of advising electors of the timing of the issue of Postal Votes. Providing accurate and relevant information to Postal Voters has been stressed to all staff.

2. Three of our complaints in our Council Tax service concerned the length of time to provide a service. As reported in previous years, all staff remain extremely busy and with limited resources, prioritisation of work has been necessary. With very strict 202 SPSO Indicator Detail Answer statutory deadlines on certain aspects of our work it was inevitable that certain areas of our service delivery will fall behind. We accept that all stakeholders have high expectations of our service delivery but the reality is that not all functions can be delivered when resources are limited and work pressures are extreme.

3. A number of complaints received in our Electoral Registration service were in connection with a small number of individuals being denied the right to vote during the 2019 European Parliamentary Election. In most instances, the reason for an individual not being on the Electoral Register was due to those individuals completely ignoring numerous opportunities to register to vote. This is despite local and national advertising campaigns; multiple pieces of correspondence form our office and a visit from a member of staff. We will continue to work with Returning Officers, the Electoral Commission, the Cabinet Office and other public and private sector organisations to ensure that electors have every opportunity to register to vote and that they take up those opportunities to register.

203 th Meeting – 17 September 2019 – Agenda Item 15

REPORT BY: HELEN MCPHEE ASSESSOR AND ERO

SUBJECT: Scheme of Delegation Review

1.0 Purpose

1.1 The purpose of the attached report is to inform the Board that the Scheme of Delegation has been reviewed.

2.0 Recommendation

2.1 The Board notes the content of the report and approves the Scheme of Delegation.

3.0 Background

3.1 This report is an update to the Scheme of Delegation, the next review will be due in March 2023.

4.0 Proposals

4.1 There have been no changes to the Scheme of Delegation, this is part of good governance that the board has sight of it at appropriate intervals.

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

7.0 Human Resources Implications

7.1 Currently there are no direct employee implications.

204 8.0 Risk

8.1 Risk Implications of Adopting the Recommendations

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

9.0 Equalities

10.0 Sustainable Development Implications

10.1 Considering Strategic Environmental Assessment (SEA)

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 Boards strategic objectives of: Service Delivery In Accordance with Statutory Requirements; Best Value and Improvement; Monitor and Reporting of Progress; Sound Governance; Supported and Motivated Colleagues and within these to the outcomes of: ensure that all of our services are delivered collectively and individually in accordance with all statutory requirements; plan service development and delivery, in consultation with our stakeholders, in accordance with the principles of best value and improvement; regularly and comprehensively monitor and report performance to our stakeholders; integrate our Governance responsibilities, such as FOI, Complaints, Equalities etc., into every aspect of our service delivery; recognise the key role our colleagues play in the delivery of our services and recognise and encourage innovation, engagement and achievement.

205 13.0 Results of Consultation

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

Background Papers Corporate Plan 2018-2021; Service Plan 2017-2020

Person to Contact Name Helen McPhee

Title Assessor and ERO

Location AVJB, 9 Wellington Square, Ayr

Phone 01292 612540

Email [email protected]

Date 4th July 2019

206

SCHEME OF DELEGATION

Title Scheme of Delegation

Who should use this Assessor & ERO

Author Assessor & ERO/ Treasurer to the Board Approved by Management Team N/A

Approved by Joint Board

Reviewer Assessor & ERO/ Treasurer to the Board Review Date March 2023 or as required

Review History REVIEW NO. DETAILS RELEASE DATE Presented to the Board. There are no changes 1 17th September 2019 2 3 4 5 6

207 1.0 DELEGATIONS TO OFFICERS

1.1 Introduction

The Assessor has, in North, South and East Ayrshire, the area served by the Board, a statutory responsibility for carrying out the professional functions associated with the maintenance of the Valuation Roll and Council Tax List. The Board have also appointed the Assessor to be the Electoral Registration Officer. Thus with regard to the Valuation Roll, Council Tax List and Electoral Register, the powers of the Assessor and ERO come directly from statute and are not delegated by the Board.

The following non-statutory functions are delegated to the Assessor and Electoral Registration Officer and any officers acting in that capacity from time to time. In exercising any delegated function, the officer will take account of any appropriate Board practice or procedure, of any managerial instruction given and of any other similar consideration.

1.2 Qualification of Delegations

The Scheme of Delegation to officers, as set out in the following section, is subject always to appropriate provisions for financial outlays having been made in the Estimates for the current year. Officers must use the authority delegated to them in the interests of the Board, in accordance with the policies and guidelines of the Board and in accordance with statute.

1.3 General Delegations

The Assessor is authorised: -

(a) to expend the approved budget;

(b) to manage within the policies agreed by the Board;

(c) to take measures as may be required in emergency situations subject to advising the Convener and/or Vice Convener of the Board (normally referred to as the Chair and Vice Chair of the Board) where possible and reporting to the Board as soon as possible thereafter, on any items for which Board approval would normally be necessary;

208 (d) to absent himself or herself or permit any member of his or her staff to absent himself or herself occasionally and temporarily during business hours to attend to duties or services of a civic, honorary, charitable or social nature provided that these do not interfere with the efficient discharge of his/her duties to the Board;

(e) to sign and issue the necessary authorisation to officers of the Board to exercise statutory powers (including, where possible, the right to enter land and premises in connection with the discharge of their duties);

(f) to make appointments to all posts below Assessor level, so long as such posts are within the approved establishment;

(g) to pay valid claims for damage to, or loss of, personal property of employees occurring during the course of their employment, up to an amount of £2,000 per claim for any one incident; and to pay claims in excess of £2,000 after consultation with the Clerk;

(h) to approve the provision of reasonable hospitality within the area, to representatives of other authorities, organisations, officers of the Board or others and also within the UK to make visits and to authorise officers to make visits as representatives of the Board, subject always to details of the expenses incurred in terms of this delegation being made available, where requested, by the Clerk or Treasurer to the Board;

(i) to approve attendance at conferences within the UK of officers in cases where he or she considers it to be in the interest of the Board;

(j) to approve budget virement subject to the following limits: Stage 1 – where the amount involved is £10,000 or less, the transfer shall be agreed with the Principal Accountant. Stage 2 – where the amount is over £10,000 but not more than £25,000 the additional agreement of the Corporate Accounting Manager shall be required. Stage 3 – where the amount is over £25,000 but less than £50,000 the additional agreement of the Treasurer shall be required. Stage 4 – where the amount is £50,000 or over the transfer shall be approved by the Board.

(k) to appoint consultants and other specialists on such terms and conditions as he or she might consider to be appropriate, after consultation with the Convener (Chair) of the Board.

(l) to determine requests for re-grading from members of staff with the support of the Boards lead authority, South Ayrshire Council under the Boards Support Agreement.

(m) to purchase goods, supplies and services in accordance with the Financial Regulations and Standing Orders relating to Contracts of South Ayrshire Council, as lead authority, and to sign contracts relating to these.

209 (n) to promote, market and present events; (o) to apply regulations relative to the Board facilities to ensure safety for staff and members of the public, including the authority to close or restrict the use of facilities as required;

(p) to set charges, rents and fees to ensure budgetary provisions are met;

(q) to nominate officers to act in relation to powers of entry in terms of any relevant enactment;

(r) to conduct Grievance and Disciplinary and other proceedings in respect of employees within the terms of the Board’s approved procedures and to take decisions in respect of those;

(s) to authorise appropriately qualified officers to exercise these delegated powers;

1.4 Specific Delegations

Without prejudice to the General Delegations specified in 1.3 above, specific delegations shall be made to the Assessor as set out in the Schedule attached.

210 SCHEDULE OF SPECIFIC DELEGATIONS

1.0 The Assessor

The Assessor from time to time is authorised: -

1.1 to give a direction on the applicability of the Scheme of Delegated Functions to an officer in any specific case;

1.2 where he or she considers that it would be in the interest of the Board to do so, to approve the provision of reasonable hospitality, outwith the area to representatives of other authorities, organisations, officers of the Board or others and also out with the UK to make visits and to authorise visits by officers of the Board or others representing the Board;

1.3 to terminate on behalf of the Board any contract which the Board is entitled to terminate under the appropriate conditions of contract where he or she is satisfied that it is in the interest of the Board to do so;

1.4 to deal with, and in appropriate circumstances, to approve applications from employees for reimbursement of reasonable legal expenses, in part or in whole, incurred in defending actions raised against them personally, providing-

(i) that they were acting within the course of their employment;

(ii) in accordance with Board procedures; and

(iii) in good faith.

1.5 to engage private legal firms for Court and other legal work if and when he or she may consider this to be necessary;

1.6 to engage Counsel for Court of Session and other business as and when he or she may consider it necessary;

1.7 in relation to staffing matters, to instruct the immediate implementation of any Circular from any officially recognised body which allows no discretion to the Board. The terms of such Circulars shall be reported to the Board for information;

1.8 to approve appointments of temporary staff, where considered necessary, where budgetary provisions exist;

1.9 to sanction the payment of overtime, where appropriate;

211 1.10 to approve changes in post designations where there is no change in salary grade: -

(a) to approve initial placing within approved salary scales; and

(b) to review and amend salary and/or grade placing in appropriate circumstances, in accordance with job evaluation or re-evaluation and the Board’s pay model;

1.11 to take decisions on personnel matters in line with agreed policies;

1.12 to instruct repairs to the Boards property and to accept tenders or estimates within budget limits or administer through agreement with South Ayrshire Council;

1.13 to approve childcare voucher, assisted computer purchase and similar staff benefit schemes and administer through agreement with South Ayrshire Council.

212