Issue - meetings

(i)       to note that (a) the Chief Officer – Finance had undertaken to review the accounting treatment for the Energy from Waste (EFW) facility, including why it was not part of the group entities considered by the ALEO Assurance Hub, and that if required, the EFW could be considered by the Assurance Hub in future, based on the advice from the Chief Officer – Finance; and (b) that the Chief Officer – Finance would endeavour to have this information to Members prior to the Special Finance and Resources Committee on 31 July 2025 where the EFW facility was due to be discussed;

(ii)       to note that the Chief Internal Auditor would correct the footnote on page 124 of the agenda pack (“equal partner in the Glasgow City Integration Joint Board with NHS Greater Glasgow and Clyde, which is termed as a ‘joint board’); and

(iii)      to otherwise note the report.

The Committee had before it a report by the Chief Internal Auditor which  present the planned Internal Audit report on Group Structure Assurance.

The report recommended:-

that the Committee review, discuss and comment on the issues raised within the report and the attached appendix.

In response to a question on footnote 1 on page 124 of the report (Subsidiaries are Group entities where the Council has a ‘controlling interest’ i.e. greater than 50%. Joint Ventures are agreements between two or more entities whereby each “partner” shares equally in the related risks and benefits. Associates are entities the Council has a “significant interest” in but less than controlling or joint interest), and how the Energy from Waste Facility sat within this descriptive, the Assurance Manager advised that it had been reported to Council that the ALEO Assurance Hub would have some oversight of the facility, as it did with BP Joint Venture.   The Chief Officer – Finance advised that he would review the assessment of the accounting treatment agreed for the Energy from Waste (EfW) facility.  The Executive Director Corporate Services added that if there was an ask from the Committee to consider EfW through the ALEO Assurance Hub, the Assurance Manager could consider this, based on the advice from the Chief Officer – Finance.  Following an additional query as to when the Chief Officer – Finance would provide the information to Members, due to the discussion of the EfW facility at the upcoming Special Finance and Resources Committee on 31 July 2025, the Chief Officer – Finance advised that he would circulate information to Members prior to this date.

In response to a question on the line included within footnote 1 “equal partner in the Glasgow City Integration Joint Board with NHS Greater Glasgow and Clyde, which is termed as a ‘joint board”, the Chief Internal Auditor advised that this was a typographical error and would be remedied.

The Committee resolved:-

(i)       to note that (a) the Chief Officer – Finance had undertaken to review the accounting treatment for the Energy from Waste (EFW) facility, including why it was not part of the group entities considered by the ALEO Assurance Hub, and that if required, the EFW could be considered by the Assurance Hub in future, based on the advice from the Chief Officer – Finance; and (b) that the Chief Officer – Finance would endeavour to have this information to Members prior to the Special Finance and Resources Committee on 31 July 2025 where the EFW facility was due to be discussed;

(ii)       to note that the Chief Internal Auditor would correct the footnote on page 124 of the agenda pack (“equal partner in the Glasgow City Integration Joint Board with NHS Greater Glasgow and Clyde, which is termed as a ‘joint board’); and

(iii)      to otherwise note the report.