Item 5 - Appendix 1 Internal Audit Progress Report - Appendix 1
West Dunbartonshire Council · 18 February 2026
Back to Audit Committee — 18 February 2026 and its agenda
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2025-2026 Internal Audit Annual Audit Plan – Progress to 31 December 2025 Audit/Status Not Started Planning Fieldwork Fieldwork Complete Draft Report Final Report Date Reported to Audit Committee Risk-Based Reviews Budgetary Control Care at Home – Delayed Discharge Arrangements Estates – Commercial and Industrial Properties Rent and Leases Regularity Audits Payroll High Earners – Quarterly Review Quarterly exercise is underway. Section Payments (HSCP) Not started. Education Control Self-Assessment Exercise Not started. Corporate Purchase Cards – Quarterly Checks Not started. Other Work Integration Joint Board – Internal Audit Service Planning for the 2025/26 audit is underway. Valuation Joint Board – Internal Audit Service The 2025/26 audit has not started. Leisure Trust – Internal Audit Service The 2025/26 audit has not started. National Fraud Initiative Matches for the 2024 Exercise have now been received and investigations are underway. Completion of 24/25 Audit Plan Draft report being prepared for Regulated Procurement – Compliance audit. ITEM 5 APPENDIX 1
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