Agenda
West Dunbartonshire Council · 2 September 2026
Back to Audit Committee — 2 September 2026 and its agenda
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Agenda Audit Committee Date: Wednesday, 2 September 2026 Time: 10:00 Venue: Council Chambers, Clydebank Town Hall, 5 Hall Street, Clydebank Contact: Scott Kelly, Committee Officer Tel: 01389 737220 Email: scott.kelly@west-dunbarton.gov.uk committee.admin@west-dunbarton.gov.uk Dear Member Please attend a meeting of the Audit Committee as detailed above. The business is shown on the attached agenda. Yours faithfully PETER HESSETT Chief Executive
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Distribution: Councillor Ian Dickson Councillor Michelle McGinty Councillor John Millar Provost Karen Murray Conaghan Councillor Lauren Oxley Councillor Martin Rooney Councillor Gordon Scanlan (Chair) Councillor Sophie Traynor (Vice Chair) All other Councillors for information Chief Executive Chief Officers Date of Issue: 20 August 2026
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AUDIT COMMITTEE WEDNESDAY, 2 SEPTEMBER 2026 AGENDA 1 APOLOGIES 2 DECLARATIONS OF INTEREST Members are invited to declare if they have an interest in any of the items of business on this agenda and the reasons for such declarations. 3 MINUTES OF PREVIOUS MEETING 5 – 7 Submit for approval, as a correct record, the Minutes of Meeting of the Audit Committee held on 10 June 2026. 4 OPEN FORUM The Committee is asked to note that no open forum questions have been submitted by members of the public. 5 STRATEGIC RISKS 2022-2027 9 – 35 Submit report by Chief Officer – People and Technology providing an update on the strategic risks for 2022-2027. 6 INTERNAL AUDIT PLAN 2026/27 – PROGRESS TO 37 – 52 30 JUNE 2026 Submit report by Chief Officer – Resources advising of progress to 30 June 2026 against the Internal Audit Plan for 2025/26. 7 FORVIS MAZARS – 2025/26 ANNUAL AUDIT PLAN 53 – 107 Submit report by Chief Officer – Resources presenting for information the Forvis Mazars Annual Audit Plan for the year ending March 2026. 8/
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8 EXTERNAL AUDIT ENQUIRIES – 2025/26 ACCOUNTS 109 – 121 Submit report by Chief Officer – Resources:- (a) informing of External Audit’s requirement for the provision of information regarding the Council’s approach to dealing with fraud, litigation, laws and regulations as part of their audit of the Council’s 2025/26 Statement of Accounts and 2025/26 Trust Accounts; and (b) providing Members with the opportunity to comment on the response related to ‘Those Charged with Governance’. 9 2025/26 TREASURY MANAGEMENT ANNUAL REPORT 123 – 138 Submit report by Chief Officer – Resources advising of the operation of the treasury function and its activities in 2025/26 and seeking approval agreement to remit the report to the full Council for its approval.