Item 5 - Internal Audit Annual Report 2025-2026
West Dunbartonshire Council · 10 June 2026
Back to Audit Committee — 10 June 2026 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer – Resources Audit Committee – 10 June 2026 Subject: Internal Audit Annual Report to 31 March 2026 1. Purpose 1.1 The purpose of this report is to advise Members of the work undertaken by Internal Audit in respect of the 2025/26 Annual Audit Plan and to advise Members of the contents of the Assurance Statement given to Members of West Dunbartonshire Council, the Chief Executive and the Section 95 Officer (Chief Officer - Resources) in support of the Annual Governance Statement. This report outlines how audit assurances are obtained. 2. Recommendations 2.1 It is recommended that Members note the contents of this report. 3. Background 3.1 Global Internal Audit Standards in the UK Public Sector (GIAS-UKPS) requires that the Chief Internal Auditor makes an overall conclusion at the organisation level at least annually in support of wider governance reporting. 3.2 This overall independent conclusion must encompass governance, risk management and control. This report constitutes the required statement and covers the 2025/26 financial year. As required by GIAS-UKPS, this report presents the opinion of the overall adequacy and effectiveness of Inverclyde Council’s governance, risk management and control processes based on multiple engagements that Internal Audit has performed. The opinion is supported by relevant, reliable and sufficient information. The scope of internal audit work, the responsibilities of Internal Audit, and the assurance given on the adequacy and effectiveness of the Internal Control System of West Dunbartonshire Council (the Council) are explained further in Appendix 1 of this report. 4. Main Issues 4.1 The presence of an effective internal audit team contributes towards, but is not a substitute for, effective control. It is primarily the responsibility of line management to establish internal control so that the Council’s activities are conducted in an efficient and well-ordered manner, to ensure that ITEM 5
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management policies and directives are adhered to and that assets and records are safeguarded. 4.2 Internal Audit activity is planned to enable an independent annual opinion to be provided by Council’s Chief Internal Auditor on the adequacy and effectiveness of internal controls governance and risk management systems within the Council. 4.3 The 2025/26 Internal Audit Annual Report and Assurance Statement is set out at Appendix 1. This provides the Chief Internal Auditor’s opinion of ‘Generally Satisfactory with some improvement needed’. This opinion is made with reference the Council’s internal control systems, governance and risk management systems in the year to 31 March 2026. 4.4 It has been concluded that the majority of the Council’s control procedures are operating as expected during the period under review, although it is recognised that work is ongoing with management to continue to make good progress in implementing agreed action plans arising from Internal Audit reviews. 4.5 In reaching this conclusion, I note risks raised by Internal Audit in the 2025/26 relating to Housing Repairs and Maintenance. Individually, these risks do not significantly impair the Council’s systems of internal control. Furthermore, management have reported progress and detailed plans to mitigating these risks. The remaining risks will continue to be kept under review, with auditors monitoring compliance with the agreed actions as part of regular follow-up updates which will be reported to the Audit Committee. 5. People Implications 5.1 There are no people implications. 6. Financial and Procurement Implications 6.1 There are no direct financial implications arising from this report. 6.2 There are no procurement implications arising from this report. 7. Risk Analysis 7.1 There is a risk that failure to deliver the Internal Audit Plan would result in an inability to provide a minimum level of assurance over the Council’s system of internal financial control to those charged with governance. 8. Equalities Impact Assessment (EIA) 8.1 There is no requirement for an EIA. 9. Consultation
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9.1 This report has been subject to consultation with appropriate Chief Officers. 10. Strategic Assessment 10.1 This report helps ensure strong governance and will help support delivery of the Council Plan, and in particular priority 4: Inclusive and Adaptable, with the Council seeking to provide high quality and adaptable services that deliver value for money. .................................... Laurence Slavin Chief Officer - Resources Date: 10 June 2026 Person to Contact: Gillian McConnachie, Chief Internal Auditor E-mail: gillian.mcconnachie@eastdunbarton.gov.uk Appendices: 1 – Internal Audit Annual Report and Assurance Statement for the year ended 31 March 2026 Background Papers: Audit Committee – 10 December 2025: Internal Audit Plan 2025/26 Wards Affected: All wards
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