Item 06 Appendix 2
West Dunbartonshire Council · 2 September 2026
Back to Audit Committee — 2 September 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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2026-2027 Internal Audit Annual Audit Plan – Progress to 30 June 2026 Appendix 2 Audit/Status Not Started Planning Fieldwork Fieldwork Complete Draft Report Final Report Date Reported to Audit Committee Risk-Based Reviews Housing Capital Budget Setting ✓ Corporate Health and Safety ✓ Excessive Overtime Controls ✓ Use of Agencies ✓ Budgetary Control (b/f from 2025/26) ✓ ✓ Commercial and Industrial Properties Rent and Leases (b/f from 2025/26) ✓ Waste Management Supplier Management ✓ Care at Home - Delayed Discharge Arrangements ✓ Integration Joint Board Risk Based Review (Strategic Planning) ✓ Regularity Audits Education Control Self-Assessment Exercise Not started Corporate Purchase Cards – Quarterly Checks Not started Waste Stock Controls In progress Section Payments (HSCP) Not started Annual Audit Report 2025/26 Annual Audit Report completed Annual Governance Statements 2025/26 Annual Governance Statement completed Internal Audit Plan 2027/28 Not started
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2026-2027 Internal Audit Annual Audit Plan – Progress to 30 June 2026 Appendix 2 Other Work Investigation work (Posties Park) In progress New Finance System Consultancy Not stated Integration Joint Board – Internal Audit Service Not started National Fraud Initiative Matches for the 2024 Exercise is substantially complete and planning for the next exercise will be completed in the coming months.