Item 6 - Annual Report on the Audit Committee
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: Annual Report on the Audit Committee – 2025/26 1. Purpose 1.1 The purpose of this report is to provide members with the Audit Committee Chair’s 2025/26 Annual Report on the Audit Committee. 2. Recommendations 2.1 It is recommended that members: i) Review and endorse the Chair’s Annual Report on the Audit Committee for 2025/26. ii) Agree that the report should be presented to a future meeting of the Council in line with best practice guidance. 3. Background 3.1 It is important that the Committee fully complies with best practice guidance on Audit Committees to ensure it can demonstrate its effectiveness as a foundation for sound corporate governance for the Council. The Chartered Institute of Public Finance and Accountancy (CIPFA) issued an updated guidance note Audit Committees Practical Guidance for Local Authorities and Police 2022 Edition which incorporates CIPFA’s Position Statement: Audit Committees in Local Authorities and Police. This sets out CIPFA’s view of the role and functions of an Audit Committee. The CIPFA Audit Committee Guidance includes the production of an annual report on the performance of the Audit Committee against its remit for submission to the Council. 3.2 The Audit Committee Chair’s 2025/26 Annual Report, attached at Appendix 1, provides assurance to the Council over the activity of the Audit Committee. 4. Main Issues 4.1 The Audit Committee Chair’s 2025/26 Annual Report is appended with the main issues identified being: • The Audit Committee has met four times during the financial year with every meeting being quorate. • The Audit Committee sought assurance on the adequacy and effectiveness of the Council’s systems of corporate governance and internal control for efficient operations and for the highest standards of ITEM 6
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probity and accountability. This was achieved through reports received from internal audit, other Council functions and external audit with focus in particular on internal control and governance. • The Audit Committee has provided assurance to West Dunbartonshire Council (the Council) as detailed in the appendix. 5. People Implications 5.1 There are no personnel issues with this report. 6. Financial and Procurement Implications 6.1 There are neither financial nor procurement implications arising directly from this report. 7. Risk Analysis 7.1 There is a risk that the Audit Committee does not comply with best practice guidance in relation to demonstrating its effectiveness in providing a foundation for sound corporate governance. The annual report provides this assurance to the Council on the activity of the Committee. 8. Equalities Impact Assessment (EIA) 8.1 There is no requirement for an EIA. 9. Consultation 9.1 This report has been subject to consultation with appropriate Chief Officers. In addition, services have been consulted in the update of action plans. 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, Shared Chief Internal Auditor E-mail: gillian.mcconnachie@eastdunbarton.gov.uk Appendix: 1 - Annual Report on the Audit Committee 2025/26
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Background Papers: N/A Wards Affected: All Wards
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