Tees Valley authority chief works to lift best value notice

TVCA was pinned with a BVN on April 3, 2025, with a review to take place after 12 months – a date which is fast approaching. Chief executive Tom Bryant was appointed on an interim basis back in March 2025, taking up the role  permanently in June of the same year. 

While reflections from politicians and officers from across the Tees Valley and its constituent five authorities will be fed into the wider process, Mr Bryant was keen to give his personal view as head of paid service. He explained to the Local Democracy Reporting Service (LDRS) that civil servants in MHCLG will “triangulate” all of the evidence from various stakeholders, including the Independent Advisory Board and external auditor (EY), which will then see advice put up to ministers. 

General finances

When asked about the biggest challenge identified over the past months, Mr Bryant spoke about finances and, of the current statutory team, said: “We wouldn’t be doing our jobs unless we basically, did a full forensic analysis and assessment of everything”, which has now been completed, adding that the combined authority now fully understands its financial position. 

His report explained how budgets previously had not been maintained in the finance system and there was an “over-reliance” on Excel worksheets, while also discussing past “inconsistencies in the financial plans” of TVCA and South Tees Development Corporation (STDC), with “adjustments” now made to both TVCA and STDC budgets for 2025/26.

Audit issues

Issues with auditing have persisted at TVCA over the last couple of years, with it reported last week that the combined authority would be missing the backstop deadline for the second year running. 

Mr Bryant was asked if he was concerned about expectations from EY that accounts from the current financial year (2025/26) were likely to be disclaimed, with an “unqualified” (clean) report not expected until the 28/29 books are examined. He described the audit situation as “very complicated”.

Looking to the near future, his report said: “TVCA is confident that a high-quality set of accounts for 2025/26 will be produced by the publication date for the draft accounts of June 30, 2026.” He repeatedly highlighted that 2023/24 and 2024/25 accounts – which are still being worked through – pre-date the best value notice.

When further challenged on the 2028/29 date as the earliest expectation for a clean opinion from the auditors, Mr Bryant said: “What the auditor chooses to do is, I guess out of my control, but what I can control is Jo [Moore] and the team are working incredibly hard to try and close out those previous historic issues.”

And in response to Conservative Mayor Ben Houchen saying, in October last year, that EY “haven’t done any work” in relation to the 2024/25 accounts, Mr Bryant said: “Ben will say what he will. I mean my view is we didn’t submit a good quality set of 2024/25 accounts and that’s on us. Jo [Moore]’s absolutely put that right.” He added that TVCA’s engagement with EY previously “hadn’t been good enough”.

Potential lifting of the Best Value Notice

At a TVCA Cabinet meeting in December, Rob Whiteman, chair of the independent advisory board – which exists to support and challenge TVCA on its improvement journey – said that “sufficient progress” was being made for a recommendation to be made to MHCLG for the best value notice to be lifted come the end of the 12 months.

Mr Bryant would like for the best value notice to be lifted “as soon as possible”, but didn’t wish to put a date on it. The decision is for MHCLG to make, as opposed to the combined authority or the independent advisory board. 

Mr Bryant also spoke about the new senior leadership team at TVCA, adding: “We’ve worked incredibly hard, as has the workforce to try and get this right.” While the best value notice was received in April 2025, the Organisational Improvement Plan wasn’t approved until June, so there’s only been eight months’ delivery against the plan. 

He appeared to manage expectations, saying: “Even given the progress and the work that we’ve done, eight months is still not a huge amount of time, particularly when you are talking about really embedding the changes into the organisation’s DNA”. He said while progress has been “great”, it’s not his decision when the Best Value Notice is lifted and “we’re still not where I want the organisation to be”, saying that TVCA is on the “right trajectory” for “organisational excellence”.

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Further devolution

When asked about a timeline for potential further devolved powers (as some other combined authorities have), Mr Bryant said: “[The government] say you can’t get an integrated settlement until 18 months after you’re clear of any sort of intervention. It hasn’t stopped us getting money though, so we can still get new powers as part of the devolution bill.”

He added: “Most of the funding we’ve still got, so the transport and skills money hasn’t been affected. We have missed out on some pots I think, because we are not an established combined authority.” 

He said the combined authority wasn’t “resting on our laurels”, adding: “As soon as the [best value] notice is lifted, we’re already on the front foot, saying to government; ‘You’ve said 18 months in your documentation, but actually all of the steps that we need to demonstrate to you around readiness for an integrated settlement, we’re already doing.’”

He said the single assurance framework development, which is set to enable TVCA to introduce a new approach to decision making, is “fundamental” to getting an integrated settlement.