APPROVED Minute - Audit Committee - 10 December 2025
West Dunbartonshire Council · 10 December 2025
Back to Audit Committee — 10 December 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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AUDIT COMMITTEE At a Meeting of the Audit Committee held in Civic Space, 16 Church Street, Dumbarton on Wednesday, 10 December 2025 at 2.03 p.m. Present: Councillors Ian Dickson, Michelle McGinty, John Millar, Lauren Oxley, Martin Rooney, Gordon Scanlan, and Sophie Traynor. Attending: Peter Hessett, Chief Executive; Laurence Slavin, Chief Officer – Resources; Andi Priestman, Shared Service Manager – Audit and Fraud; Julie Slavin, Chief Financial Officer – HSCP; Victoria Rogers, Chief Officer – People and Technology; Amanda Graham, Chief Officer – Citizen, Culture and Facilities; Carol Alderson, Finance Manager; Gillian Hamilton, Chief Education Officer; Gail MacFarlane, Chief Officer – Roads and Neighbourhood; Caleb Ogouche, External Auditor – Forvis Mazars; Andrew Brown, Education Service Manager; Craig Wilson, Building Services Manager; Stephen Daly, Citizen and Digital Manager; and Lynn Straker, Committee Officer. Apologies: Apologies for absence were intimated on behalf of Councillor Clare Steel. Councillor Gordon Scanlan in the Chair DECLARATIONS OF INTEREST It was noted that there were no declarations of interest in any of the items of business on the agenda. MINUTES OF PREVIOUS MEETING The Minutes of Meeting of the Audit Committee held on 24 September 2025 were submitted and approved as a correct record. OPEN FORUM The Committee noted that no open forum questions had been submitted by members of the public.
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INTERNAL AUDIT PLAN 2024/25 PROGRESS TO 31 OCTOBER 2025 A report was submitted by the Chief Officer – Resources advising of progress to 31 October 2025 against the Internal Audit Plan for 2024/25. After discussion and having heard the Shared Service Manager – Audit and Fraud in further explanation and in answer to Members’ questions, the Committee agreed to note the content of the report. 2025/26 INTERNAL AUDIT ANNUAL STRATEGY AND PLAN A report was submitted by the Chief Officer – Resources advising on the planned programme of work for the Internal Audit Section for the year 2025/26. After discussion and having heard the Shared Service Manager – Audit and Fraud in further explanation and in answer to Members’ questions, the Committee agreed to approve the 2025/25 Audit Plan. FORVIS MAZARS - 2024/25 ANNUAL AUDIT PLAN A report was submitted by the Chief Officer – Resources presenting the Forvis Mazars Annual Audit Plan for the year ending March 2025. After discussion and having heard the Chief Officer – Resources and External Auditor in further explanation and in answer to Members’ questions, the Committee agreed to note 2024/25 Forvis Mazars Annual Audit Plan. PUBLIC INTEREST DISCLOSURES AND OTHER INTERNAL AUDIT INVESTIGATIONS 1 APRIL TO 31 OCTOBER 2025 A report was submitted by the Chief Officer – Resources advising on the outcome of investigations into allegations and disclosures in line with public interest disclosure and business irregularities policies received by Internal Audit between 1 April and 31 October 2025. After discussion and having heard the Chief Officer – Resources, the Chief Officer – People and Technology, the Chief Officer – Roads and Neighbourhood and the Shared Service Manager – Audit and Fraud in further explanation and in answer to Members’ questions, the Committee agreed to note the content of the report. SCOTTISH PUBLIC SERVICES OMBUDSMAN COMPLAINTS REPORT 2024-2025 A report was submitted by the Chief Officer – Citizen, Culture and Facilities presenting the Scottish Public Services Ombudsman (SPSO) report on complaints handling by West Dunbartonshire Council for the year 1 April 2024 - 31 March 2025.
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After discussion and having heard the Shared Service Manager – Audit and Fraud, the Citizen and Digital Manager and the Building Services Manager in further explanation and in answer to Members’ questions, the Committee agreed to note the contents of the report and the ongoing commitment at a service and strategic level to monitor complaints and ensure compliance with Scottish Public Services Ombudsman (SPSO) timelines. TREASURY MANAGEMENT MID-YEAR REPORT 2025/2026 A report was submitted by the Chief Officer – Resources providing an update on treasury management to 30 September 2025. After discussion and having heard the Finance Manager in further explanation and in answer to Members’ questions, the Committee agreed:- (1) to note the treasury management stewardship information within the appended report; (2) to approve the 2025/26 revised estimates of treasury and prudential indicators as advised within the appended report (Tables A, B, C, D, E, F, H, L and N); and (3) to remit the 2025/26 Treasury Management Mid-Year Report to full Council for approval. ACCOUNTS COMMISSION REPORT – AUDIT OF GLASGOW CITY COUNCIL SENIOR OFFICER EXIT PACKAGES A report was submitted by the Chief Officer – People and Technology providing detail on West Dunbartonshire Council’s response to the recommendations arising from a recent Controller of Audit’s report to the Accounts Commission on governance and transparency of decision making of exit packages of senior officers in Glasgow City Council. After discussion and having heard the Chief Officer – People and Technology in further explanation and in answer to Members’ questions, the Committee agreed:- (1) to note the Council’s responses to each recommendation in the Accounts Commission letter; (2) that the current approach to the governance of exit packages, in particular those involving senior officers, is sufficient; (3) that the Council’s Scheme of Delegation should be subject to review; and (4) to note the revisions to the Code of Conduct as set out in paragraph 4.7 of the report.
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EXTERNAL AUDIT ENQUIRIES – 2024/25 ACCOUNTS A report was submitted by the Chief Officer – Resources informing of External Audit’s requirement for the provision of information regarding the Council’s approach to dealing with fraud, litigation, laws and regulations as part of their audit of the Council’s 2024/25 Statement of Accounts and 2024/25 Trust Accounts. After discussion and having heard the Chief Officer – Resources in further explanation, the Committee agreed:- (1) the enquiries for those charged with governance for the 2024/25 Council Accounts and 2024/25 Trust Accounts; and (2) to approve the submission of the draft responses set out in appendix 1 of the report for the Council and appendix 2 of the report for the Trust Funds to the Council’s external auditors. The meeting closed at 2.53 p.m.