Decision Maker: Guildford & Waverley Joint Executive Committee

Outcome: Recommendations Approved (subject to call-in)

Is Key Decision?: No

Is Callable In?: Yes

Date of Decision: December 4, 2025

Purpose: 1.    This report recommends that the Joint Executive and the respective Councils agree to Waverley Borough Council discharging Finance functions on behalf of Guildford Borough Council. This will enable a shared service to be put in place within the current budget to both authorities.   2.    A shared service will provide greater resilience, capacity and capability for both authorities. It will fully support the authorities' strategic priorities offering best value for our residents and furthering the collaboration. This should result in a positive organisational reputation and improved staff morale.   3.    It will contribute to the Local Government Reorganisation (LGR), with the Government announcing its decision on 28 October to create two unitaries in Surrey (East and West), with both Guildford and Waverley councils being in the West Surrey Unitary along with Runnymede, Spelthorne, Surrey Heath and Woking councils plus Surrey County Council.

Content: RESOLVED that:   1.    Waverley Borough Council discharge on behalf of Guildford Borough Council such of its Finance functions which are Executive functions, with effect from 1 April 2026 is AGREED.   2.    The creation of new joint posts to deliver Finance Services to both Waverley Borough Council and Guildford Borough Council and delegate authority to the Joint Assistant Director for Finance to implement a joint staffing structure within the approved budget is AGREED.   3.    Waverley Borough Council discharge on behalf of Guildford Borough Council such of its Finance functions which are Council functions as set out in paragraph 12.2.3 with effect from 1 April 2026 is REQUESTED.   4.    Guildford Borough Council request that Waverley Borough Council discharge on behalf of Guildford Borough Council such of its Finance functions which are Council functions as set out in paragraph 12.2.3 with effect from 1 April 2026 is ACCEPTED.   5.    The joint staffing structure for delivery of Finance functions will consist of staff transferred from Guildford Borough Council on 1 April 2026 and Waverley Borough Council staff is NOTED.   6.    The Strategic Director of Democracy, Law and People in consultation with the co-Chairs of the Joint Governance Committee to update the Inter-Authority Agreement to include provisions that ensure all decisions in relation to the arrangements are made by both Guildford Borough Council and Waverley Borough Council is AUTHORISED.  

Reasons for the decision: 1.    To enable Finance functions to operate in an efficient and cost[1]effective way, making use of the resources available and sharing experience and knowledge with the opportunity to provide more specialist skills across both authorities, leading to increased efficiency, improved performance and service delivery with an expansion of knowledge for individuals and sharing of best practice.   2.    To provide increased resilience, capacity and capability in the provision of statutory financial services as there will be a more flexible pool of officers delivering the services across both Waverley Borough Council and Guildford Borough Council. The current structure has many single points of failure when staff go on agreed leave of absence. An outcome of this puts serious strain on the resources that remain to cover and increases the risk of service delivery failure. This new structure will provide additional resilience to cover sickness absence, annual leave, vacancies or increased workload should this be required.   3.    The shared Finance service is within the approved budget. Increased capacity and collaborative working through standardised processes and procedures should see improvements in the collection of income and in the service response to our external customers, ensuring backlogs in the provision of Housing Benefits and Revenues and Benefits services are minimised.   4.    To ensure that joint working is undertaken in a consistent manner and in accordance with existing HR policies for such posts and the Inter-Authority Agreement between the two authorities for the sharing of staff.     5.    To reduce dependency on external resources and further implement succession planning and career development which will provide opportunities for an increase in internal promotion appointments for existing staff to vacant posts

Alternative options considered: As set out in section 11 of the report