Local Code of Governance

11.1 The Council needs to ensure that the organisations and governance structures that it oversees have implemented and can sustain, an effective performance management system that facilitates effective and efficient delivery of planned services.

11.2 Risk management and internal control are important and integral parts of a performance management system and are crucial to the achievement of outcomes. Risk is considered and addressed as part of all decision making activities.

11.3 A strong system of financial management is essential for the implementation of policies and the achievement of intended outcomes, as it will enforce financial discipline, strategic allocation of resources, efficient service delivery and accountability.

11.4 It is also essential that a culture and structure for scrutiny are in place as a key part of accountable decision making, policy making and review.

11.5 A positive working culture that accepts, promotes and encourages constructive challenge is critical to successful scrutiny and successful service delivery.  This culture does not happen automatically and requires repeated public commitment from those in authority.

11.6 The Council demonstrates this by:

• Recognising that risk management is an integral part of all activities.
• Implementing robust risk management arrangements and ensuring that they are working effectively.
• Ensuring that responsibilities for managing individual risks are clearly allocated.
• Monitoring service delivery.
• Making decisions based on clear objective analysis and advice highlighting risks.
• Ensuring an effective scrutiny or oversight function is in place through the Overview and Scrutiny Committee, and its Task & Finish Groups.
• Providing members and senior management with regular reports on service delivery.
• Ensuring there is a consistent approach to budgets and financial statements.
• Aligning the risk management strategy and policies on internal control with achieving the objectives.
• Evaluating and monitoring risk management and internal control on a regular basis.
• Ensuring effective counter fraud and anti-corruption arrangements are in place.
• Ensuring an adequate and effective internal audit function is in place.
• Ensuring an independent audit committee or equivalent provides a source of assurance.
• Effective arrangements are in place for the safe collection, storage, use and sharing of data.
• Reviewing and auditing regularly the quality and accuracy of data used in decision making.
• Ensuring financial management supports both long-term achievement of outcomes and short term financial and operational performance.
• Ensuring well developed financial management at all levels.

11.7 This value is specifically upheld in the following examples:

• Risk Management Framework
• Overview and Scrutiny Committee
• WHBC’s partnership with the Shared Anti-Fraud Service
• WHBC’s Partnership with the Shared Internal Audit Service
• Medium-Term Financial Strategy and Financial Governance Framework