Local Code of Governance

12.1 Accountability is about ensuring those making decisions and delivering services are answerable for them.  Effective accountability is concerned not only with reporting on actions completed, but also ensuring that stakeholders are able to understand and respond as the Council plans and carries out its activities in a transparent manner. Both external and internal audit contribute to effective accountability.

12.2 The Council demonstrates this by:

• Writing and communicating reports in an understandable style appropriate to the intended audience.
• Striking a balance between transparency and not being too onerous to provide and for users to understand.
• Reporting at least annually on performance, value for money and the use of its resources.
• Ensuring members and senior management are accountable for the results reported.
• Ensuring that the core principles are applied to jointly managed or shared service organisation.
• Ensuring that the performance information that accompanies the financial statements is prepared on a consistent and timely basis.
• Ensuring that recommendations for corrective action made by external audit are acted upon.
• Maintaining an effective internal audit service with direct access to members and whose recommendations are acted upon.
• Welcoming peer challenge, reviews and inspections form regulatory bodies.
• Gaining assurance on risk associated with delivering services through third parties.
• Ensuring that when working in partnership, arrangements for accountability are clear.

12.3 This value is specifically upheld in the following examples:

• Annual statement of accounts
• WHBC’s partnership with the Shared Internal Audit Services
• Audit Committee
• Cabinet receive quarterly performance monitoring reports