Well-designed governance arrangements provide the structure to support clear-decision making, transparency and accountability during LGR.
Well-designed governance arrangements help councils establish a shared approach to leadership, set out clear roles and responsibilities and ensure that the new authority is able to operate with confidence from its first day. Good governance strengthens trust across members, officers, partners and communities and provides an organised framework for aligning activity across predecessor councils.
Insights from LGR-experienced councils show that effective governance typically involves:
- early clarity on decision pathways, member and officer roles and consistent reporting and assurance during transition
- the Heads of Paid Service, Monitoring Officers and Section 151 Officers across councils work collectively to support lawful, ethical and effective decision making in reorganising authorities, with leadership, assurance and oversight coordinated across the programme
- strengthening the role of scrutiny, using constructive challenge, evidence-based questioning and clear lines of accountability to help maintain transparency and build public confidence
- establishing accessible governance documents, including interim constitutions, schemes of delegation and clear committee arrangements, reflecting principles in recognised governance frameworks.
This approach helps councils create governance structures that are consistent, well understood and able to support timely decisions. It also provides a clear foundation for effective partnership working, enabling officers and members to navigate change in a measured and coordinated way.
Overall, strong governance provides the organisational backbone of LGR. By combining national guidance with local design, councils can build a framework that supports openness, effective leadership and a confident transition into a new authority.
Top resources
Scrutiny and assurance
This practice guide outlines how the scrutiny function can maintain its effectiveness during LGR. It explains the stages of reorganisation and identifies how scrutiny committees can support safe transitions, help manage risks (especially around ‘safe and legal’ service delivery), and ensure transparency while existing authorities merge or change.
- What LGR is
- What it involves
- Roadmap for LGR
- Why it is happening
- Learning from others
- Principles underpinning scrutiny’s role and involvement
- Scrutiny’s role at each of the five steps towards LGR: waiting for a decision; the structural changes order; joint committees; shadow year; vesting day and what happens after.
This CIPFA briefing provides detailed guidance for local authorities on developing, implementing, and maintaining effective assurance frameworks. It explains the purpose of assurance in local governance, the relationship between risk management, internal control, and accountability, and how different roles-such as leadership teams, managers, internal auditors, and audit committees-contribute to assurance. The document sets out practical principles, questions for leadership reflection, and key steps for applying assurance frameworks. It emphasises proportionality, clarity of responsibility, and integration of assurance processes into broader governance structures.
Page 4: Key considerations for political leaders
Page 5: The purpose of an assurance framework
Page 6: Assurance within a local authority
Page 7: Assurance, performance data and other information
Page 8: The assurance framework – roles and responsibilities
Page 9: The leadership team
Page 10: Management
Page 11: Internal audit and external assurance providers
Page 12: The audit committee Page 13: Assurance appetite
Page 14: Developing an assurance framework
Page 15: Challenging questions for the leadership team
Page 16: Principles for developing an assurance framework
Page 17: Applying the briefing in practice
Page 18: Further development work
Governance structures
This guidance on how the government’s programme of local government reorganisation will be carried out during the transition of councils. The two guidance notes cover the first and second transition periods.
This presentation (Upload to media manager from SharePoint) by MHCLG explains the legislative context of Structural Changes Orders (SCOs), as well as explaining the key features of this legislation. This includes transitional governance arrangements, electoral arrangements, timelines, and geographies. The presentation then covers expected timelines of the legislation, as expected in August 2025.
Slide 2: Introduction
Slide 3: Legislative context – powers
Slide 4: Generic and area specific Orders
Slide 5: SCOs: the bones
Slide 6: Geography - models of reorganisation
Slide 7: Implementation bodies – members
Slide 8: Implementation bodies – new councils
Slide 9: Implementation bodies – officers
Slides 10-11: Implementation / transitional function
Slide 12: Electoral arrangements
Slides 13-14: Legislation timeline and what to expect
Slide 15: Indicative timeline
This note from the LGA provides practical steps and information from previous local government reorganisations (LGRs) in relation to transitional governance arrangements.
This note is designed to complement guidance from MHCLG about their expectations about implementation bodies in relation to Structural Changes Orders in this round of reorganisation.
The guidance includes:
- Pre-SCO Governance
- Between SCO and elections
- Post-elections
- Appendix – examples from previous reorganisations
This toolkit by Local Partnerships is for local authorities interested in establishing a programme management office (PMO) or reviewing their project management arrangements. The guidance has been informed by local authorities who operate a PMO and by the support provided in forming project management arrangements.
- Project management framework
- PMO models and functions
- Defining a project
- Roles in the council
- Financing a PMO and software
- Assurance and reporting
- Measuring impact
- Project threshold tool
Further reading
This webinar session outlines North Yorkshire’s journey to becoming a single unitary council while simultaneously securing a devolution deal. Speakers explain how the business case was developed, how governance, HR, finance, IT and programme structures were set up to ensure the new authority was ‘safe and legal’ on day one, and how extensive staff, political and stakeholder engagement underpinned the process. The webinar closes with lessons learned on culture, communication, and preparing for transformation after vesting day.
0:00 – 0:44: Housekeeping & introductions.
0:44 – 4:07: Chief Executive introduction and background to the reorganisation journey.
4:07 – 5:02: Business case submission and government decision timeline.
5:02 – 6:33: Key themes from the business case (‘case for change’).
6:33 – 10:06/15:55: Structural Change Order and early governance arrangements. Timeline from decision to elections to vesting day.
15:55 – 19:00: Running LGR and devolution processes in parallel.
19:00 – 22:17: Developing the business case internally (approach, resources, political involvement).
22:17 – 26:08: Public consultation and winning a business case.
26:08 – 27:17: Introduction of Rachel Joyce, Assistant Chief Executive – Local engagement
27:17 – 29:35: Setting up the Programme Management Office (PMO) and principles for the PMO.
29:35 – 36:36: Safe and legal must haves for Day One; Safe and legal plus; early system and customer access planning.
33:06 – 35:15: Programme governance structures and workstream setup.
35:15 – 36:37: Communications and engagement
36:54 – 48:42: Governance and legal framework (continuing authority model, structural change regulations, constitutions, S24 Directions, policy mapping, elections).
48:42 – 54:39: HR and workforce transition (terms, payroll, job evaluation, role matching, TUPE).
54:39 – 1:06:10: Finance considerations (spending controls, S24 Direction, transition reserve, financial systems, early savings challenges, harmonisation of council tax, post-vesting day savings).
1:06:20 – 1:10:00: Cultural integration and change leadership themes.
1:09:58 – 1:30:52: Q&A session.
The guidance explains the statutory process for creating new unitary councils, outlining each formal stage from submitting proposals to implementation. It details consultation requirements, ministerial decision making, and how Structural Changes Orders establish new authorities and transitional governance. Finally, it summarises the transition period up to vesting day, when new councils legally replace predecessor authorities and begin operating.
Timetable
- Stage one: Inviting unitary proposals
- Stage two: Submission of formal unitary proposals
- Stage three: Statutory consultation
- Stage four: Decision to implement a proposal
- Stage five: Making secondary legislation – the Structural Changes Order (SCO)
- Stage six: Transition period
- Stage seven: New unitary authority goes live
Transitional governance bodies terms of reference
This document outlines the terms of reference for the joint committees responsible for the transition to unitary authorities in Surrey, prior to shadow elections. It includes details about the purpose, membership, functions, and scope of the joint committee.
The joint committee will create and keep under review an implementation plan for reorganisation, as well as developing governance arrangements for the new councils. It will also oversee all preparatory steps for the shadow authorities and set up an implementation team to support delivery.
The terms of reference were originally agreed for the voluntary joint committees which met informally prior to the Structural Changes Order (SCO). However, the document states that once the Order comes into force, the two voluntary joint committees become the formal joint committees as set out in the SCO.
Page 1: Introduction
Page 1: Purpose
Page 1: Membership
Page 2: Functions
Page 3: Scope and role of the joint committee
Page 4: Additional responsibilities of the formal joint committee
Page 4: Implementation team
Page 4: Procedures at meetings
Page 6: Appointments
Page 6: Chair and vice chair
Page 6: Quorum
Page 6: Voting
Page 7: Meetings
Page 7: Substitutes
Page 8: Public engagement
Page 8: Access to information
Page 8: Order of business
Page 9: Discharge of functions
Page 9: Code of conduct and interests
Page 9: Minutes
Page 9: Role of chair Page 9: Amendment of these procedure rules
This document shows the terms of reference taken from the Buckinghamshire shadow authority constitution, which outlines the role and responsibilities of the shadow authority. The main responsibilities of the shadow authority were setting the budget and the policy framework. All functions, except those reserved for full council, are delegated to the shadow executive.
This document sets out the terms of reference for the Buckinghamshire shadow executive committee. It provides detail on the executive powers of the committee and the portfolio responsibilities of its members, as well as details about membership and quorum.
Examples of committee and programme workstream terms of reference
This document outlines the planned process for establishing LGR programme boards and workstream initiation agreements in Buckinghamshire Council. It outlines the key milestones and phases of this process.
Page 1: Flowchart of key phases of programme board establishment and workstream scoping Page 2: Timetable
This document outlines the terms of reference for the chief executive implementation group in Buckinghamshire through LGR.
The group was responsible for leading, coordinating and monitoring the unitary transition programme to establish the new council by April 2020, including overseeing programme boards, budgets and key governance reports. It also advises on escalated risks, reviews officer recommendations, and makes delegated decisions to ensure successful delivery.
- Purpose
- Status
- Chair
- Membership
- Deputisation
- Frequency
- Service standards
- Standing agenda items
This document outlines the terms of reference for the communities workstream board in Buckinghamshire through LGR.
The communities board was responsible for overseeing all community focused services – including localism, community safety, community engagement, local access to services and devolution plans – to ensure seamless service continuity on vesting day and to shape future transformation. It also oversaw the workstreams, risks, resources and strategies within this portfolio.
This document outlines the terms of reference for the housing, growth and economy workstream board in Buckinghamshire through LGR.
The key objectives were to ensure that all housing, growth and economy services continued to operate legally and consistently from day one, supported by clear plans for integrating policies, delivery models and charges beyond vesting day. They also aimed to define longer term transformation opportunities, minimise risks to business as usual, and keep stakeholders engaged and informed throughout the transition.
This document outlines the terms of reference for the resources workstream board in Buckinghamshire through LGR.
The resources board was responsible for ensuring that the resources workstream successfully delivered the programme of work agreed in the LGR business case. It made decisions based on officer reports and managed and identified resourcing requirements.
Lessons from previous LGR
This guide by Browne Jacobson provides a practical, high-level overview intended to help councils in England to understand the main legal, procedural and organisational considerations related to reorganisation. This includes highlighting relevant statutory instruments.
Pages 3-6: Process including legal mechanics, proposals, consultation and Structural Changes Orders
Page 7: Governance and constitution
Page 9: Transitional arrangements
Pages 10-11: Transfer of assets
Pages 12-13: Commercial considerations including contracts, branding and intellectual property
Page 14: Property considerations
Pages 15-16: Staff and employment including TUPE and practical issues
Pages 17-18: Finance and council tax including through transition periods and shadow authorities
Pages 19-20: Risk and insurance including liabilities and knowledge capture
The report by Grant Thornton UK LLP reviews lessons drawn from eight of the new unitary councils created since 2019. The report draws on auditors’ annual reports, making this report particularly helpful in identifying lessons around finance, audit and LGR.
The report is structured around early successes before, during, and post-transition. It looks at learning in financial sustainability, governance and effectiveness, economy and efficiency. Grant Thornton highlights three cross-cutting themes emerging from its report: transformation, capacity, and corporate knowledge.
Pages 5-7: Key messages for local authorities
Pages 9-11: Early success before and during transition
Pages 12-14: Financial sustainability
Pages 15-17: Governance
Pages 18-20: Improving economy, efficiency and effectiveness
A legal-and-operational commentary that reviews recent examples of local government reorganisation (LGR) and offers guidance for authorities considering the shift to single-tier/unitary models. It explores the drivers for reform (financial, governance, service efficiency), the legal processes involved, and the practical challenges of implementation.
Page 6: Case Study 1 – Buckinghamshire
Page 8: Legal process for reorganisation
Page 10: Case Study 2 – Northamptonshire
Page 12: Transitional considerations including assets and employee transfers
Page 14: Case Study 3 – Dorset
Page 16: Governance
Page 18: Links to interviews with LGR‑experienced officers
Closure report for the Cumbria LGR programme, documenting how six district councils and Cumbria County Council transitioned into two new unitary authorities (Cumberland and Westmorland & Furness) and transferred the Fire and Rescue Service to the Police, Fire & Crime Commissioner. It reviews governance, delivery, risks, staffing, finances, achievements, and lessons learned on ensuring safe, legal, and continuous service operation.
Page 4: Programme scope
Page 5: Timeline
Page 6: Delivery approach
Page 7: Governance
Page 8: Achievements and outcomes of the programme
Page 9: Our learning
Page 11: Programme transition and next steps
Civiteq hosted a virtual round table specifically for senior leaders in local government who are facing Local Government Reorganisation (LGR). On the round table’s panel were experienced professionals from councils and national bodies who have led or supported digital and ICT transformation through LGR. The insights they share, summarised in this whitepaper, are grounded in real-world delivery, strategic planning, and post-vesting day operations.
Page 4: Starting position
Page 5: Workforce
Page 6: Shadow councils
Page 7: Change management
Page 8: Internal communication
Page 9: Legacy systems
Page 10: Managing expectations
Page 11: Safe and legal
Page 12: Prioritisation
Page 14: One thing I wish I had known
Roles and responsibilities
This code of practice, jointly produced by LLG, CIPFA and Solace, sets out expectations and standards for the three key statutory officers in local government - the Head of Paid Service, Chief Finance Officer and Monitoring Officer. It defines their individual and collective responsibilities for ensuring sound governance, ethical leadership, effective decision-making, and lawful administration.
The document introduces the concept of the ‘Golden Triangle’, outlines seven core standards, and provides detailed requirements for maintaining integrity, collaboration, resources, and resilience within local authorities. It also provides guidance for managing governance challenges and crises.
Page 5: The golden triangle
Page 6: The seven standards of the golden triangle
Page 7: Understand governance: roles and responsibilities
Page 9: Act wisely: a duty of enquiry & the exercise of statutory functions
Page 11: Lead ethically: the seven principles of public life
Page 13: Act effectively: robust working arrangements
Page 15: Resource the roles: get the tools to do the job
Page 17: Build resilience: deputies and development
Page 18: Deliver sound decision making: the outcomes of good governance
Page 21: In times of difficulty
This quick-reference guide explains the governance roles and responsibilities of the three statutory officers, Head of Paid Service, Chief Finance Officer (s151), and Monitoring Officer, collectively referred to as the ‘Golden Triangle.’ It summarises statutory duties, key areas of responsibility, and the collaborative expectations between officers in upholding good governance, ethics, and accountability within local authorities.
The document reinforces the importance of impartiality, joint working, and organisational culture, outlining how each statutory officer contributes to decision-making, legal compliance, financial integrity, and effective management. It complements the Code of Practice on Good Governance for Statutory Officers (2024).
Page 2: Introduction – what is the ‘Golden Triangle’?
Page 3: The Golden Triangle explained
Page 4: Chief executive / head of paid service – role summary and key areas of responsibility
Page 5: Monitoring officer – role summary and key areas of responsibility
Page 6: Section 151 / chief finance officer – role summary and key areas of responsibility
Page 7: General overview of the three roles
Page 8: Duties and responsibilities (lead ethically, act wisely, act effectively, understand governance, build resilience, deliver sound decision making, resource the roles)
This LGA guide outlines important questions for chief executives to ask their teams to understand cyber resilience in their council.
- Gather information
- Leadership
- Training
- Review
- Asset management
- Risk management
- Supply chain
- Data management
- Response and business continuity planning
- Lessons learnt
Decision making and reporting protocol
This flow chart shows the decision-making process and responsibilities in Buckinghamshire through LGR. It includes four levels of decisions, which are each the responsibility of either the workstream, programme board, chief executive group, or shadow executive.
Level 1: workstream decisions
Level 2: Programme board decisions
Level 3: Chief executives group decisions
Level 4: Shadow executive decisions
This checklist was used by officers in Buckinghamshire during LGR. It sets out everything that needed to be included when officers submitted reports for boards, workstreams, or decision‑making bodies involved in the creation of the new Buckinghamshire Council.
Preventing failure
This Grant Thornton report, developed with LLG, CIPFA, SOLACE, and the Association of Local Authority Treasurers, examines how failures in local government arise and what can be done to prevent them. It identifies common internal and external causes, such as poor leadership, weak governance structures, risky investments and inadequate scrutiny, and stresses the vital safeguarding role of the Head of Paid Service, Monitoring Officer, and Section 151 Officer. The report outlines the systemic pressures affecting councils, the roles of audit and oversight bodies, and opportunities for reform.
It recommends strengthening collaboration, accountability, and professional standards across the sector to avoid future governance and financial crises.
Page 4: How can we prevent failure?
Page 5: Understanding the causes of failure: structures
Page 6: Understanding the causes of failure: systems, behaviours
Page 7: Understanding the causes of failure: financial pressures
Neighbourhood governance
This online hub highlights good practice by a range of local authorities and their partners in the delivery of neighbourhood governance and outlines the LGA’s policy approach to neighbourhood governance.
The CfGS page explores the evolving concept of ‘neighbourhood governance’ within the context of local government reform and devolution. It argues for flexible, place-based governance models (e.g., area committees, resident assemblies) rather than one-size-fits-all approaches, emphasising how neighbourhood governance intersects with broader institutional change and the need for empowered, connected communities.
Highlighted pages
LGR Toolkit
This toolkit hub brings together resources from across the sector to help those going through local government reorganisation (LGR).
LGR: Checklist
The following checklist outlines a range of key actions that must be undertaken at each stage of the LGR process, along with links to resources that will help councils to deliver those actions.