Item 14 - Annual Audit Report 2021-22
West Dunbartonshire Council · 21 December 2022
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer - Resources Council – 21 December 2022 Subject: Annual Audit Report to Members and Controller of Audit 2021/22 1. Purpose 1.1 The purpose of this report is to provide Members with the opportunity to consider the Annual Audit Report to Members and Controller of Audit, for the Council and the Trusts administered by the Council, following consideration by the Audit Committee on 9 November 2022. 2. Recommendations 2.1 Members are requested to: (a) Consider the information provided within the letter to the Audit Committee in relation to DR AK Glen and West Dunbartonshire Trust Fund - as appended to this report; (b) Consider the Annual Audit Report to Members and Controller of Audit 2021/22 for the Council and the Charities administered by the Council - as appended to this report; and (c) Note that the Letter and the Annual Audit Report, together with the Financial Statements were reported to the audit Committee on 9 November 2022. 3. Background 3.1 The Trust Funds and the Council’s draft unaudited Annual Accounts (including the Group Accounts) for 2021/22 were reported to Council on 29 August 2022 and passed to the Accounts Commission before the statutory deadline on 30 June 2022. 3.2 Following current statutory deadlines, the Audited Annual Accounts 2021/2022 - covering the Council and the Charities administered by the Council – require to be approved by Council before 30 November 2022 following consideration of the Annual Audit Report to Members and Controller of Audit 2021/22. 3.3 At the Council on 26 October 2022, members agreed to delegate authority to the Audit Committee to formally approve the audited accounts by 30 November 2022, prior to submission to the Accounts Commission. ITEM 14
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3.4 As the external auditor of the Council, it is Audit Scotland’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 May 2011 and the ethical standards issued by the Auditing Practices Board. 4. Main Issues 4.1 The audits of the Annual Accounts for both the Council and the Council- administered Charities have now been completed. The Council has received letters regarding the Trust Funds and the Council audit from audit Scotland and an Annual Audit Report to Members and Controller of Audit which are appended to this report. The audited Annual Accounts for the Council and the Council-administered Charitable Trusts are reported elsewhere within the agenda. West Dunbartonshire Charities 4.2 Audit Scotland, as the Council’s external auditors, has issued a letter dated 1 November 2022 which advises the findings of the audit are contained within the annual audit report for West Dunbartonshire Council. The letter is appended to this report (Appendix 1). The letter appends the letter of representation (ISA 580) which the Chief Officer - Resources is required to sign and submit to Audit Scotland following the Audit Committee. West Dunbartonshire Council 4.3 Audit Scotland, as the Council’s external auditors, has issued a letter dated 9 November 2022 which advises the findings of the audit are contained within the annual audit report for West Dunbartonshire Council. The letter is appended to this report (Appendix 2). The letter appends the letter of representation (ISA 580) which the Chief Officer - Resources is required to sign and submit to Audit Scotland following the Audit Committee. 4.4 Audit Scotland, as the Council’s external auditors, has issued a report dated 9 November 2022 which details the main issues arising from the audit of the Council and its Annual Accounts. The full report is appended to this report (Appendix 3). 4.5 The report identifies two recommendations for improvement for the Council. It also identifies a further recommendation in relation to the Trust Funds. The report also provides management responses for these actions and an update on the actions identified from the 2020/21 Audit Report (one of which is noted as partially completed/ ongoing for the Council, and 2 for the Trusts have been superseded by this year’s recommendations).
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4.6 The Audit Opinion is detailed on page 8 of the report which advises that Audit Scotland expect to issue an unqualified opinion on the Council’s Annual Accounts and the Charities Annual Accounts. 5. Option Appraisal 5.1 No option appraisal was required for this report. 6. People Implications 6.1 There are no people implications. 7. Financial and Procurement Implications 7.1 Other than as described above there are no financial or procurement implications. 8. Risk Analysis 8.1 No risk analysis was required. 9. Equalities Impact Assessment (EIA) 9.1 No equalities impact was required in relation to the preparation of this report. 10. Consultation 10.1 The views of relevant officers were requested on this report and the appendices and view were taken on board. 11. Strategic Assessment 11.1 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: 21 December 2022 Person to Contact: Laurence Slavin, Chief Officer Resources, Church Street, Dumbarton E-mail: laurence.slavin @west-dunbarton.gov.uk Appendices: 1. Letter to the Audit Committee: Audit of Dr A K Glen and West Dunbartonshire Trust Funds
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Annual Report and Financial Statements for the year ended 31 March 2022; 2. Letter to the Audit Committee: West Dunbartonshire Council and its group Audit of 2021/22 annual accounts; and 3. Proposed 2021/22 Annual Audit Report Background Papers: Report to Council of 31 August 2022: Draft Annual Accounts 2021/22 Report to Council of 26 October 2022: General Services Budgetary Control Report to 31 August 2022 (Period 5) Report to Audit Committee of 9 November 2022: Audited Annual Accounts 2021/22: Council and Trust Funds Wards Affected: All