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APPROVED Minutes of Audit Committee 18 02 26

West Dunbartonshire Council · 18 February 2026
Back to Audit Committee — 18 February 2026 and its agenda

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Page 1

AUDIT COMMITTEE 
At a Meeting of the Audit Committee held in the Council Chamber, Clydebank Town
Hall, 5 Hall Street, Clydebank on Wednesday, 18 February 2026 at 10.00 a.m. 
Present: Councillors Ian Dickson, Michelle McGinty, John Millar, Martin
Rooney, Gordon Scanlan and Sophie Traynor. 
Attending:  Peter Hessett, Chief Executive; Laurence Slavin, Chief Officer –
Resources; Alan Douglas, Chief Officer – Regulatory and
Regeneration, Andi Priestman, Shared Service Manager – Audit
and Fraud; Victoria Rogers, Chief Officer – People and
Technology; Amanda Graham, Chief Officer – Citizen, Culture
and Facilities; Gail MacFarlane, Chief Officer – Roads and
Neighbourhood; Craig Wilson, Building Services Manager; and
Carly Chisholm and Lynn Straker, Committee Officers. 
Also Attending: Tom Reid, Audit Director, Forvis Mazars. 
Apologies: Apologies for absence were intimated on behalf of Councillors
Lauren Oxley and 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 10 December 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.

Page 2

INTERNAL AUDIT PLAN 2025/26 PROGRESS TO 31 DECEMBER 2025 
A report was submitted by the Chief Officer – Resources advising of progress to 31
December 2025 against the Internal Audit Plan for 2025/26. 
After discussion and having heard the Chief Officer – Roads and Neighbourhood in
further explanation and in answer to Members’ questions, the Committee agreed to
note the content of the report. 
BEST VALUE THEMATIC REPORT – TRANSFORMATION 
A report was submitted by the Chief Officer – Resources to advise Members of the
outcome of the External Auditor’s Best Value Thematic Review for 2024/25 and to
provide a summary of the key points arising. 
After discussion and having heard the External Auditor and the Chief Executive in
further explanation and in answer to Members’ questions, the Committee agreed to
note the content of the report and the External Audit report. 
STRATEGIC RISK 2022-2027 
A report was submitted by the Chief Officer – People and Technology to provide an
update on the strategic risks for 2022-27. 
After discussion and having heard the Chief Officer – People and Technology, the
Chief Officer – Regulatory and Regeneration, the Chief Officer – Citizens, Culture
and Facilities and the Building Services Manager, in further explanation and in
answer to Members’ questions, the Committee agreed to note the strategic risks and
to endorse the removal of risk SR005. 
The meeting closed at 10.30 a.m.