Item 6 - Best Value Thematic Review - 24-25 - Transformation
West Dunbartonshire Council · 18 February 2026
Back to Audit Committee — 18 February 2026 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer - Resources Audit Committee - 18 February 2026 Subject: External Audit Report Best Value Thematic Report - Transformation 1. PURPOSE 1.1 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. 2. RECOMMENDATIONS 2.1 Members are asked to note the content of this report and the attached external audit report. 3. BACKGROUND 3.1 Under the Code of Audit Practice, the audit of Best Value in councils is fully integrated within the annual audit work performed by appointed auditors and their teams. Auditors are required to evaluate and report on the performance of councils in meeting their Best Value duties. 3.2 External Audit also conduct thematic reviews as directed by the Accounts Commission. In 2024/25 this direction focused on transformation and how councils are redesigning and delivering more efficient services to achieve planned outcomes. 3.3 This report presents the external auditor’s conclusions on this work. 4. MAIN ISSUES 4.1 Page 3 of the report provides the auditors summary of judgements for each section of the report with further information provided in the body of the report to evidence those judgements 4.2 Appendix 1 to the report (pages 16 and 17 of the report) detail the two issues identified and the Chief Executive’s agreed actions and associated timescales. Appendix 2 to the report confirms that previously agreed Best Value Thematic Report findings have been completed. 4.3 A representative of the external audit team will be in attendance at the Council meeting to present their report. ITEM 6
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5. PEOPLE IMPLICATIONS 5.1 There are no personnel issues. 6. FINANCIAL AND PROCUREMENT IMPLICATIONS 6.1 There are neither financial nor procurement implications with this report. 7. RISK ANALYSIS 7.1 No risk analysis is not required. 8. EQUALITIES IMPACT ASSESSMENT (EIA) 8.1 There is no requirement to undertake an equality impact screening. 9. CONSULTATION 9.1 The report has been subject to consultation with appropriate Chief Officers. 10. STRATEGIC ASSESSMENT 10.1 The report is in relation to a statutory function. It does not directly affect any of the Council’s strategic priorities. Laurence Slavin Chief Officer - Resources Date: 30 January 2026 Person to Contact: Laurence Slavin, Chief Officer - Resources E-mail: laurence.slavin@west-dunbarton.gov.uk Appendices: Appendix 1 – External Audit Report: Best Value Thematic Work on the West Dunbartonshire Council 2024/25 Wards Affected: All