Item 11 - Audit Scotland Management Letter
West Dunbartonshire Council · 15 June 2022
Back to Audit Committee — 15 June 2022 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer - Resources Audit Committee: 15 June 2022 __________________________________________________________________________________ Subject: Audit Scotland Management Letter: West Dunbartonshire Council – Interim audit testing 2021/22 1. Purpose of Report 1.1 The purpose of this report is to advise Members of the Council’s 2021/22 mid- year management letter issued by our external auditors, Audit Scotland and the management actions agreed in relation to the issued identified in the letter. 2. Recommendations 2.1 The Committee is invited to note the report and the agreed management actions. 3. Background 3.1 Part of the planned work of Audit Scotland as the Council’s external auditors, is to undertake a review of the Council’s key controls and provide a report on any issues or risks arising from this review. 3.2 As part of the work required, the auditors undertook a high level review of the governance arrangements and the main financial systems operated by the Council. The purpose of this review was to evaluate whether the Council have sound governance arrangements in place and whether the key internal controls operating within the main financial systems are adequate and to identify any issues for further consideration in their main audit. 4. Main Issues 4.1 The management letter, as appended to this report, identifies two issues/risks for management to consider. For each of these items management responses and timelines have been provided. These are detailed in the letter within Exhibit 1. 5. Option Appraisal 5.1 No option appraisal was required for this report. 6. People Implications 6.1 The people issues arising from this report are in relation to implementing improved processes in a number of systems and can be implemented from within existing resources. ITEM 11
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7. Financial and Procurement Implications 7.1 There are no financial or procurement implications. 8. Risk Analysis 8.1 Failure to address the recommendations outlined in the report could impact on the final audit opinion awarded to the Council in respect of the audit in future financial years. 9. Equalities Impact Assessment (EIA) 9.1 No equalities impact assessment was required in relation to this report. 10. Environmental Sustainability 10.1 No assessment of environmental sustainability was required in relation to this report. 11. Consultation 11.1 This report has been subject to consultation with appropriate 12. Strategic Assessment 12.1 Sound financial practices are cornerstones of good governance and support Council and officers to pursue the 5 strategic priorities of the Council’s Strategic Plan. Laurence Slavin Chief Officer - Resources Date: 26 May 2022 ___________________________________________________________________ Person to Contact: Laurence Slavin, Chief Officer - Resources Council Offices, Church Street, Dumbarton, Email: Laurence.Slavin@west-dunbarton.gov.uk Appendices: Audit Scotland - Interim Audit Testing 2021/22 Wards Affected: All