Item 7 - Forvis Mazars – 2024-25 Annual Audit Plan
West Dunbartonshire Council · 10 December 2025
Back to Audit Committee — 10 December 2025 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer – Resources Audit Committee: 10 December 2025 ___________________________________________________________________ Subject: Forvis Mazars – 2024/25 Annual Audit Plan 1. Purpose 1.1 To present the Forvis Mazars Annual Audit Plan for the year ending March 2025 to Committee for information. 2. Recommendations 2.1 Members are asked to note the 2024/25 Forvis Mazars Annual Audit Plan. 3. Background 3.1 Forvis Mazars (the Council’s external auditors) have produced their 2024/25 Annual Audit Plan which provides an overview of their audit scope, approach, timescales, the significant risks they have identified through their audit planning process, the audit fee and describes the outputs the Council can expect to receive. The Annual Audit Plan is appended to this report for noting. 4. Main Issues 4.1 Forvis Mazars are the Council’s appointed external auditors with 2024/25 being the third year of their five year appointment. They have completed the audit planning phase of their audit approach and issued the Council’s 2024/25 Annual Audit Plan. 4.2 Forvis Mazars’s audit timeline is set out on page 14 of the Plan and indicates a targeted completion of the audit in June 2026. This means the Council has not been able to sign off the 2024/25 financial statements by the statutory deadline. Similar to the delayed 2022/23 and 2023/24 audits, an external audit process which is significantly delayed creates issues for the Council including capacity issues for officers, missing deadlines for other statutory returns, and reducing the time finance staff can commit to the annual budget process, budget monitoring and providing support to services. As the audit completion is June 2026 this will create further pressures at year end when finance staff need to close the 2025/26 accounts. Audit of Financial Statements 4.3 Page 17 of the Plan sets out the Council’s group account components and the scope of work Forvis Mazars will perform in relation to the group components. Page 1
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4.4 Pages 25-31 set out what Forvis Mazars have identified as the key risks that are relevant to the Council’s financial statements and their planned response. There are three identified risks: - Management override of controls - Valuation of Property, Plant and Equipment - Valuation of the net defined pension liability/surplus It should be noted that these three risks will feature in the audit plans of most, if not all, local authorities). ` Wider Scope and Best Value Audit 4.5 At least once every five years, the Controller of Audit will report to the Accounts Commission on the Council’s performance in meeting its Best Value duties. The Council was included in the first year of the programme which ran from October 2023 to August 2024 and was subject to a specific report to Council. 4.6 The Code of Audit Practice also requires areas of significant audit risk to be considered as part of wider scope audit work. These are set out on pages 26- 28 of the Audit Plan including the planned procedures Forvis Mazars intend to carry out as part of their audit work. They focus on: - Financial sustainability - Leadership - Statutory Performance Indicators Audit Fee 4.7 The 2024/25 audit fee is set out on page 37 of the Plan. They are set at £341,410 for the Council which is a £6,400 increase (2%) on the base 2023/24 audit fee. Page 37 also mentions that there are potential additional fees due to the application of accounting standard IFRS 16 (Leases) and auditing standard ISA 600 (Revised) – Audits of Group Financial Statements. Details of the planned audit procedures in these areas are detailed on page 30 and page 49 respectively. 4.8 The fee to audit the Council’s charitable trusts is £10,190 which is a £190 increase on the 2023/24 audit fee, 4.9 Representatives of the Forvis Mazars audit team will be in attendance at the Committee to present the report and answer any questions. 5. People Implications 5.1 There are no personnel issues. 6. Financial and Procurement Implications Page 2
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6.1 The total Council fee of £341,410 compares to £335,010 for 2023/24. The Trust Fund fee of £10,190 is also funded by the Council. 6.2 There are no direct procurement implications arising from this report. 7. Risk Analysis 7.1 Mazar’s assessment of the risks facing the Council is detailed within their audit strategy memorandum. An additional internal risk assessment was not required. 8. Equalities Impact Assessment (EIA) 8.1 There are no EIA issues. 9. Consultation 9.1 The report has been subject to consultation with appropriate Chief Officers. 10. Strategic Assessment 10.1 This report relates to all of the Council’s Strategic Priorities. Laurence Slavin Chief Officer - resources Date: 10 December 2025 Person to Contact: Laurence Slavin, Chief Officer - Resources Email: Laurence.slavin@west-dunbarton.gov.uk Appendices: Appendix 1 – Forvis Mazar’s 2024/25 Annual Audit Plan Page 3