Agenda - Audit Committee - 10 December 2025
West Dunbartonshire Council · 10 December 2025
Back to Audit Committee — 10 December 2025 and its agenda
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Agenda Audit Committee Date: Wednesday, 10 December 2025 Time: 14:00 Venue: Civic Space, 16 Church Street, Dumbarton G82 1QL Contact: Lynn Straker, Committee Officer lynn.straker@west-dunbarton.gov.uk committee.admin@west-dunbarton.gov.uk Dear Member Please attend a meeting of the Audit Committee as detailed above. The business is shown on the attached agenda. Yours faithfully PETER HESSETT Chief Executive
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Distribution: Councillor Gordon Scanlan (Chair) Councillor Sophie Traynor (Vice Chair) Councillor Ian Dickson Councillor Michelle McGinty Councillor John Millar Councillor Lauren Oxley Councillor Martin Rooney Councillor Clare Steel All other Councillors for information Chief Executive Chief Officers Date of Issue: 27 November 2025
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AUDIT COMMITTEE WEDNESDAY, 10 DECEMBER 2025 AGENDA 1 APOLOGIES 2 DECLARATIONS OF INTEREST Members are invited to declare if they have an interest in any of the items of business on this agenda and the reasons for such declarations. 3 MINUTES OF PREVIOUS MEETING 5 - 8 Submit for approval, as a correct record, the Minutes of Meeting of the Audit Committee held on 24 September 2025. 4 OPEN FORUM The Committee is asked to note that no open forum questions have been submitted by members of the public. 5 INTERNAL AUDIT PLAN 2024/25 9 - 28 PROGRESS TO 31 OCTOBER 2025 Submit report by Chief Officer - Resources advising of progress to 31 October 2025 against the Internal Audit Plan for 2024/25. 6 2025/26 INTERNAL AUDIT ANNUAL STRATEGY AND PLAN 29 - 37 Submit report by Chief Officer - Resources advising on the planned programme of work for the Internal Audit Section for the year 2025/26. 7 EXTERNAL AUDIT PROGRESS REPORT To Follow Submit report by Chief Officer - Resources advising on the above. 8 PUBLIC INTEREST DISCLOSURES AND OTHER 39 - 45 INTERNAL AUDIT INVESTIGATIONS 1 APRIL TO 31 OCTOBER 2025 Submit report by 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.
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9 SCOTTISH PUBLIC SERVICES OMBUDSMAN 47 - 59 COMPLAINTS REPORT 2024-2025 Submit report by 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. 10 TREASURY MANAGEMENT MID-YEAR REPORT 2025/2026 61 - 76 Submit report by Chief Officer - Resources providing an update on treasury management to 30 September 2025. 11 ACCOUNTS COMMISSION REPORT - AUDIT OF GLASGOW 77 - 106 CITY COUNCIL SENIOR OFFICER EXIT PACKAGES Submit report by Chief Officer - Resources 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. 12 EXTERNAL AUDIT ENQUIRIES - 2024/25 ACCOUNTS 107 - 119 Submit report by 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. ___________________________________________________________________