Item 08 - External Audit Enquiries – 2025-26 Accounts
West Dunbartonshire Council · 2 September 2026
Back to Audit Committee — 2 September 2026 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer – Resources Audit Committee: 2 September 2026 Subject: External Audit Enquiries – 2025/26 Accounts 1. Purpose 1.1 The purpose of this report is to: • inform members 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. • allow members to comment on the response related to ‘Those Charged with Governance’. 2. Recommendations 2.1 It is recommended the Audit Committee: • consider the enquiries for those charged with governance for the 2025/26 Council Accounts and 2025/26 Trust Accounts • approve the submission of the draft responses set out in appendix 1 for the Council and appendix 2 for the Trust Funds to the Council’s external auditors. 3. Background 3.1 As part of the annual audit approach taken by the Council’s external auditors, Forvis Mazars (Mazars), they seek responses to a range of enquiries concerning the Council’s approach and reporting arrangements for a number of key areas relating to themes surrounding fraud, litigation, laws and regulations together with some areas specific to the accounts such as related parties and estimates used in the accounts. The responses to these provided by officers will inform the approach taken by Mazars to the audit of the 2025/26 Accounts. 4. Main Issues 4.1. In addition to the officer enquiries, Mazars require a response to several enquiries relating to the arrangements for identifying, responding to and managing risks around fraud from ‘those charged with governance’. Details of the specific enquiries and a proposed response to each is provided in Appendix 1 for the Council and 2 for the Trust Funds for members to review and comment on ahead of agreeing the final version for submission to Mazars. 5. People Implications 5.1 There are no people implications. ITEM 8
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6. Financial and Procurement Implications 6.1 There are no financial implications arising from this report. 6.2 There are no procurement implications arising from this report. 7. Risk Analysis 7.1 There are no specific risk implications arising from this report. 8. Equalities Impact Assessment (EIA) 8.1 There are no direct equalities impacts arising from the report. 9. Consultation 9.1 This report has been subject to consultation with appropriate Chief Officers. 10. Strategic Assessment 10.1 This report relates to strong corporate governance. .................................... Laurence Slavin Chief Officer - Resources Date: 2 September 2026 Person to Contact: Laurence Slavin, Chief Officer - Resources E-mail: laurence.slavin@west-dunbarton.gov.uk Appendices: 1 – External Audit Enquiries for Those Charged with Governance (WDC) 2 – External Audit Enquires for Those Charged with Governance (Trust Funds) Background Papers: None Wards Affected: All wards