Item 11 - 2023_24 Annual Audit Report
West Dunbartonshire Council · 29 October 2025
Back to West Dunbartonshire Council — 29 October 2025 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer – Resources Council: 29 October 2025 ___________________________________________________________________ Subject: 2023/24 Annual Audit Report 1. Purpose 1.1 The purpose of this report is to present the 2023/24 Annual Audit Report to Members and Controller of Audit, for the Council, prior to approving the 2023/24 Audited Annual Accounts for the Council. 1.2 The report provides Members with an update on the external audit of the Annual Accounts of the Council for the year ended 31 March 2024. 2. Recommendations 2.1 Members are requested to consider the Annual Audit Report to Members and Controller of Audit 2023/24 for the Council – Appendix 1 to this report. 3. Background 3.1 Forvis Mazars (Mazars) have been appointed as the Council’s external auditors from financial year 2022/23 for a period of five years. 3.2 The Council’s unaudited 2023/24 Annual Accounts (including the Group Accounts) were passed to the Accounts Commission on the 28 June 2024 and reported to Council on 28 August 2024. 3.3 As the external auditor of the Council, it is Mazar’s responsibility to undertake their audit work in accordance with International Standards on Auditing, the principles contained in the Code of Audit Practice issued by Audit Scotland in June 2021 and the ethical standards issued by the Auditing Practices Board 4. Main Issues 4.1 The audit of the 2023/24 accounts is substantially complete; however, the Annual Audit Report identifies that, at the time of preparing the report, the audit work is still undergoing final review. In addition, Mazars have noted that they expect to issue an unqualified opinion, and the draft opinion has been inserted into the Annual Accounts document. 4.2 The findings of the audit are contained within the annual audit report for which is appended to this report (Appendix 1). ITEM 11
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4.3 The report identifies six recommendations for improvement for the Council. The report also details the Council’s management responses in relation to these recommendations and provides an update on the recommendations identified in the 2022/23 Annual Audit Report (two of which there has been noted progress). 4.4 Any recommendations for improvement set out in the annual audit report are of reduced value as we have been unable to incorporate them into 2024/25 as the significant delays completing the audit have meant the recommendations have not been received until seven months into 2025/26 financial year. 4.5 The Audit Opinion is detailed on page 5 of the report which advises that Mazars expect to issue an unqualified opinion on the Council’s Annual Accounts and the Charities Annual Accounts. 4.6 Page 95 of the Annual Audit Report makes reference to the potential of additional fees being charged as a consequence of ‘overruns’. There is a process by which Mazars need to make representation to Audit Scotland to justify charging additional fees, after which the Council will be contacted. Council will be aware that the Chief Executive has formally expressed dissatisfaction with the Mazars audit with both Mazars and Audit Scotland in previous years and has formally requested a rebate on the audit fee. Neither party has agreed to this request despite failings on the part of Mazars to ensure they were properly resourced to carry out the audit when first appointed. This resulted in a considerable overrun to the first year of the audit which is still being recovered from now (as evidenced by the audited 2023/24 accounts being submitted to Council in October 2025, one year after a more ‘normal’ audit timeline). On that basis any claim for additional fees due to overruns will be strongly contested and the Chief Executive and Chief Officer Resources are clear that no additional fees will be considered until, if required, the outcome of any resolution process with the Accounts Commission is complete. 5. People Implications 5.1 There are no people implications in relation to this report. 6. Financial and Procurement Implications 6.1 There are no financial and procurement implications in relation to this report. 7. Risk Analysis 7.1 No risk analysis was required 8. Equalities Impact Assessment (EIA) 8.1 No equalities impact was required in relation to the production of this report.
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9. Consultation 9.1 The views of all Chief Officers have been requested on this report and feedback incorporated herein. 10. Strategic Assessment 10.1 The report is in relation to a statutory function. As such, it does not directly affect any of the strategic priorities Laurence Slavin Chief Officer – Resources Date: 29 October 2025 Person to Contact: Laurence Slavin, Chief Officer - Resources Appendices: Appendix 1 – Proposed 2023/24 Annual Audit Report Background Papers: Draft Annual Accounts 2023/24 to Council – 28 August 2024