Item 14 - Appendix 2

West Dunbartonshire Council · 21 December 2022
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8 Nelson Mandela Place
Glasgow
G2 1BT
T: 0131 625 1500
E: info@audit-scotland.gov.uk
www.audit-scotland.gov.uk
Audit Committee
9 November 2022
West Dunbartonshire Council and its group
Audit of 2021/22 annual accounts
Independent auditor's report
1. Our audit work on the 2021/22 annual accounts is now substantially complete.
Subject to the satisfactory conclusion of receipt of a revised set of annual accounts for final
review, we anticipate being able to issue unqualified audit opinions in the independent
auditor's report on 9 November 2022 (the proposed report is attached at Appendix A).
Annual audit report
2. Under International Standards on Auditing in the UK, we report specific matters
arising from the audit of the financial statements to those charged with governance of a
body in sufficient time to enable appropriate action. We present for the Audit Committee's
consideration our draft annual report on the 2021/22 audit. The section headed "Significant
findings from the audit in accordance with ISA 260" sets out the issues identified in respect
of the annual accounts.
3. The report also sets out conclusions from our consideration of the four audit
dimensions that frame the wider scope of public audit as set out in the Code of Audit
Practice.
4. This report will be issued in final form after the annual accounts have been
certified.
Unadjusted misstatements
5. We also report to those charged with governance all unadjusted misstatements
which we have identified during our audit, other than those of a trivial nature and request
that these misstatements be corrected.
6. We have no unadjusted misstatements to be corrected to bring to your attention.
Fraud, subsequent events and compliance with laws and regulations
7. In presenting this report to the Audit Committee we seek confirmation from those
charged with governance of any instances of any actual, suspected or alleged fraud; any
subsequent events that have occurred since the date of the financial statements; or
material non-compliance with laws and regulations affecting the entity that should be
brought to our attention.
APPENDIX 2

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Representations from Section 95 Officer
8.  As part of the completion of our audit, we are seeking written representations from
the Section 95 Officer on aspects of the annual accounts, including the judgements and
estimates made.
9.  A draft letter of representation is attached at Appendix B. This should be signed
and returned to us by the Section 95 Officer with the signed annual accounts prior to the
independent auditor’s report being certified.

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Appendix A:  Proposed Independent Auditor’s Report
Independent auditor’s report to the members of West
Dunbartonshire Council and the Accounts Commission
Reporting on the audit of the financial statements
Opinion on financial statements
I certify that I have audited the financial statements in the annual accounts of
West Dunbartonshire Council and its group for the year ended 31 March 2022
under Part VII of the Local Government (Scotland) Act 1973. The financial
statements comprise the group and council-only Comprehensive Income and
Expenditure Statements, Movement in Reserves Statements, Balance Sheets,
and Cash Flow Statements, the council-only Movement on the Housing
Revenue Account Statement, Housing Revenue Account Income and
Expenditure Statement, the Council Tax Account, and the Non-Domestic Rate
Account and notes to the financial statements, including significant accounting
policies. The financial reporting framework that has been applied in their
preparation is applicable law and UK adopted international accounting
standards, as interpreted and adapted by the Code of Practice on Local
Authority Accounting in the United Kingdom 2021/22 (the 2021/22 Code).
In my opinion the accompanying financial statements:
• give a true and fair view in accordance with applicable law and the
2021/22 Code of the state of affairs of the council and its group as at 31
March 2022 and of the income and expenditure of the council and its
group for the year then ended;
• have been properly prepared in accordance with UK adopted
international accounting standards, as interpreted and adapted by the
2021/22 Code; and
• have been prepared in accordance with the requirements of the Local
Government (Scotland) Act 1973, The Local Authority Accounts
(Scotland) Regulations 2014, and the Local Government in Scotland
Act 2003. 
Basis for opinion
I conducted my audit in accordance with applicable law and International
Standards on Auditing (UK) (ISAs (UK)), as required by the Code of Audit
Practice approved by the Accounts Commission for Scotland. My
responsibilities under those standards are further described in the auditor’s
responsibilities for the audit of the financial statements section of my report. I
was appointed under arrangements approved by the Accounts Commission on
18 July 2016. The period of total uninterrupted appointment is six years. I am
independent of the council and its group in accordance with the ethical
requirements that are relevant to my audit of the financial statements in the UK
including the Financial Reporting Council’s Ethical Standard, and I have fulfilled
my other ethical responsibilities in accordance with these requirements. Non-
audit services prohibited by the Ethical Standard were not provided to the
council. I believe that the audit evidence I have obtained is sufficient and
appropriate to provide a basis for my opinion.

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Conclusions relating to going concern basis of accounting
I have concluded that the use of the going concern basis of accounting in the
preparation of the financial statements is appropriate.
Based on the work I have performed, I have not identified any material
uncertainties relating to events or conditions that, individually or collectively,
may cast significant doubt on the ability of the council and its group to continue
to adopt the going concern basis of accounting for a period of at least twelve
months from when the financial statements are authorised for issue.
These conclusions are not intended to, nor do they, provide assurance on the
current or future financial sustainability of the council and its group. However, I
report on the council’s arrangements for financial sustainability in a separate
Annual Audit Report available from the Audit Scotland website.
Risks of material misstatement
I report in my Annual Audit Report the most significant assessed risks of
material misstatement that I identified and my judgements thereon.
Responsibilities of the Chief Officer – Resources and West
Dunbartonshire Council for the financial statements
As explained more fully in the Statement of Responsibilities, the Chief Officer –
Resources is responsible for the preparation of financial statements that give a
true and fair view in accordance with the financial reporting framework, and for
such internal control as the Chief Officer – Resources determines is necessary
to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements, the Chief Officer – Resources is
responsible for assessing the ability of the council and its group to continue as a
going concern, disclosing, as applicable, matters related to going concern and
using the going concern basis of accounting unless there is an intention to
discontinue the operations of the council and its group.
The Council is responsible for overseeing the financial reporting process.
Auditor’s responsibilities for the audit of the financial statements
My objectives are to obtain reasonable assurance about whether the financial
statements as a whole are free from material misstatement, whether due to
fraud or error, and to issue an auditor’s report that includes my opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee that
an audit conducted in accordance with ISAs (UK) will always detect a material
misstatement when it exists. Misstatements can arise from fraud or error and
are considered material if, individually or in the aggregate, they could
reasonably be expected to influence the decisions of users taken on the basis
of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and
regulations. I design procedures in line with my responsibilities outlined above
to detect material misstatements in respect of irregularities, including fraud.
Procedures include:

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• obtaining an understanding of the applicable legal and regulatory
framework and how the council and its group is complying with that
framework;
• identifying which laws and regulations are significant in the context of
the council and its group;
• assessing the susceptibility of the financial statements to material
misstatement, including how fraud might occur; and
• considering whether the audit team collectively has the appropriate
competence and capabilities to identify or recognise non-compliance
with laws and regulations.
The extent to which my procedures are capable of detecting irregularities,
including fraud, is affected by the inherent difficulty in detecting irregularities,
the effectiveness of the council’s controls, and the nature, timing and extent of
the audit procedures performed.
Irregularities that result from fraud are inherently more difficult to detect than
irregularities that result from error as fraud may involve collusion, intentional
omissions, misrepresentations, or the override of internal control. The capability
of the audit to detect fraud and other irregularities depends on factors such as
the skilfulness of the perpetrator, the frequency and extent of manipulation, the
degree of collusion involved, the relative size of individual amounts
manipulated, and the seniority of those individuals involved.
A further description of the auditor’s responsibilities for the audit of the financial
statements is located on the Financial Reporting Council's website
www.frc.org.uk/auditorsresponsibilities. This description forms part of my
auditor’s report.
Reporting on other requirements
Opinion prescribed by the Accounts Commission on the audited
part of the Remuneration Report
I have audited the part of the Remuneration Report described as audited. In my
opinion, the audited part of the Remuneration Report has been properly
prepared in accordance with The Local Authority Accounts (Scotland)
Regulations 2014.
Other information 
The Chief Officer – Resources is responsible for other information in the annual
accounts. The other information comprises the Management Commentary,
Statement of Responsibilities, Annual Governance Statement, and the
unaudited part of the Remuneration Report. 
My responsibility is to read all the other information and, in doing so, consider
whether the other information is materially inconsistent with the financial
statements or my knowledge obtained in the course of the audit or otherwise
appears to be materially misstated. If I identify such material inconsistencies or
apparent material misstatements, I am required to determine whether this gives
rise to a material misstatement in the financial statements themselves. If, based
on the work I have performed, I conclude that there is a material misstatement

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of this other information, I am required to report that fact. I have nothing to
report in this regard.
My opinion on the financial statements does not cover the other information and
I do not express any form of assurance conclusion thereon except on the
Management Commentary and Annual Governance Statement to the extent
explicitly stated in the following opinions prescribed by the Accounts
Commission.
Opinions prescribed by the Accounts Commission on the Management
Commentary and Annual Governance Statement
In my opinion, based on the work undertaken in the course of the audit:
• the information given in the Management Commentary for the financial
year for which the financial statements are prepared is consistent with
the financial statements and that report has been prepared in
accordance with statutory guidance issued under the Local Government
in Scotland Act 2003; and
• the information given in the Annual Governance Statement for the
financial year for which the financial statements are prepared is
consistent with the financial statements and that report has been
prepared in accordance with the Delivering Good Governance in Local
Government: Framework (2016).
Matters on which I am required to report by exception
I am required by the Accounts Commission to report to you if, in my opinion:
• adequate accounting records have not been kept; or
• the financial statements and the audited part of the Remuneration
Report are not in agreement with the accounting records; or
• I have not received all the information and explanations I require for my
audit; or
• there has been a failure to achieve a prescribed financial objective.
I have nothing to report in respect of these matters.
Conclusions on wider scope responsibilities
In addition to my responsibilities for the annual accounts, my conclusions on the
wider scope responsibilities specified in the Code of Audit Practice, including
those in respect of Best Value, are set out in my Annual Audit Report.
Use of my report
This report is made solely to the parties to whom it is addressed in accordance
with Part VII of the Local Government (Scotland) Act 1973 and for no other
purpose. In accordance with paragraph 120 of the Code of Audit Practice, I do
not undertake to have responsibilities to members or officers, in their individual
capacities, or to third parties.

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Fiona Mitchell-Knight FCA 
Audit Director
Audit Scotland
4th Floor, The Athenaeum Building
8 Nelson Mandela Place, Glasgow, G2 1BT

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Appendix B: Letter of Representation (ISA 580)
Fiona Mitchell-Knight
Audit Director
Audit Scotland
4th Floor
8 Nelson Mandela Place
Glasgow
G2 1BT
Dear Fiona,
West Dunbartonshire Council
Annual Accounts 2021/22
1. This representation letter is provided about your audit of the annual accounts of
West Dunbartonshire Council for the year ended 31 March 2022 for the purpose of
expressing an opinion as to whether the financial statements give a true and fair view in
accordance with the financial reporting framework, and for expressing other opinions on
the remuneration report, management commentary and annual governance statement.
2. I confirm to the best of my knowledge and belief and having made appropriate
enquiries of the Chief Executive and Corporate Management Team, the following
representations given to you in connection with your audit of West Dunbartonshire
Council's annual accounts for the year ended 31 March 2022.
General
3. West Dunbartonshire Council and I have fulfilled our statutory responsibilities for
the preparation of the 2021/22 annual accounts. All the accounting records, documentation
and other matters which I am aware are relevant to the preparation of the annual accounts
have been made available to you for the purposes of your audit. All transactions
undertaken by West Dunbartonshire Council have been recorded in the accounting
records and are properly reflected in the financial statements.
4. I confirm that the effects of uncorrected misstatements are immaterial, individually
and in aggregate, to the financial statements as a whole. I am not aware of any
uncorrected misstatements other than those reported by you.
Financial Reporting Framework
5. The annual accounts have been prepared in accordance with the Code of Practice
on Local Authority Accounting in the United Kingdom 2021/22 (2021/22 accounting code),
and in accordance with the requirements of the Local Government (Scotland) Act 1973,
the Local Government in Scotland Act 2003 and The Local Authority Accounts (Scotland)
Regulations 2014.
6. In accordance with the 2014 regulations, I have ensured that the financial
statements give a true and fair view of the financial position of the West Dunbartonshire
Council [and its Group] at 31 March 2022 and the transactions for 2021/22.
Accounting Policies & Estimates
7. All significant accounting policies applied are as shown in the notes to the financial
statements. The accounting policies are determined by the 2021/22 accounting code
where applicable. Where the code does not specifically apply I have used judgement in

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developing and applying an accounting policy that results in information that is relevant
and reliable. All accounting policies applied are appropriate to West Dunbartonshire
Council’s circumstances and have been consistently applied.
8. The significant assumptions used in making accounting estimates are reasonable
and properly reflected in the financial statements. Judgements used in making estimates
have been based on the latest available, reliable information. Estimates have been revised
where there are changes in the circumstances on which the original estimate was based or
as a result of new information or experience.
Going Concern Basis of Accounting
9. I have assessed West Dunbartonshire Council’s ability to continue to use the
going concern basis of accounting and have concluded that it is appropriate. I am not
aware of any material uncertainties that may cast significant doubt on West
Dunbartonshire Council's ability to continue as a going concern.
Assets
10. Where a rolling programme of asset valuations has been used, I have satisfied
myself that the carrying amount of assets at 31 March 2022 does not differ materially from
that which would be determined if a revaluation had been carried out at that date.
11. I carried out an assessment at 31 March 2022 as to whether there is any
indication that an asset may be impaired and have recognised any impairment losses
identified.
12. I have provided you with all information of which I am aware regarding any
valuation exercises carried out after 31 March 2022.
13. There are no plans or intentions that are likely to affect the carrying value or
classification of the assets recognised within the financial statements.
14. Owned assets are free from any lien, encumbrance or charge except as disclosed
in the financial statements.
Liabilities
15. All liabilities at 31 March 2022 of which I am aware have been recognised in the
annual accounts.
16. The accrual recognised in the financial statements for holiday untaken by 31
March 2022 has been estimated on a reasonable basis.
17. The pension assumptions made by the actuary in the IAS 19 report for West
Dunbartonshire Council have been considered and I confirm that they are consistent with
management's own view.
18. There are no plans or intentions that are likely to affect the carrying value or
classification of the liabilities recognised in the financial statements.
Contingent liabilities
19. There are no significant contingent liabilities, other than those disclosed in Note 31
to the financial statements, arising either under formal agreement or through formal
undertakings requiring disclosure in the accounts. All known contingent liabilities have
been fully and properly disclosed, including any outstanding legal claims which have not

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been provided under the Code of Practice on Local Authority Accounting in the United
Kingdom 2021/22 and IAS 37.
Fraud
20. I have provided you with all information in relation to:
• my assessment of the risk that the financial statements may be materially
misstated because of fraud
• any allegations of fraud or suspected fraud affecting the financial statements
• fraud or suspected fraud that I am aware of involving management, employees
who have a significant role in internal control, or others that could have a material
effect on the financial statements.
Laws and Regulations
21. I have disclosed to you all known instances of non-compliance or suspected non-
compliance with laws and regulations whose effects should be considered when preparing
financial statements.
Related Party Transactions
22. All material transactions with related parties have been appropriately accounted
for and disclosed in the financial statements in accordance with the 2021/22 accounting
code. I have made available to you the identity of all the West Dunbartonshire Council's
related parties and all the related party relationships and transactions of which I am aware.
Remuneration Report
23. The Remuneration Report has been prepared in accordance with the Local
Authority Accounts (Scotland) Amendment Regulations 2014, and all required information
of which I am aware has been provided to you.
Management commentary
24. I confirm that the Management Commentary has been prepared in accordance
with the statutory guidance and the information is consistent with the financial statements.
Corporate Governance
25. I confirm that West Dunbartonshire Council has undertaken a review of the system
of internal control during 2021/22 to establish the extent to which it complies with proper
practices set out in the Delivering Good Governance in Local Government: Framework
2016. I have disclosed to you all deficiencies in internal control identified from this review
or of which I am otherwise aware.
26. I confirm that the Annual Governance Statement has been prepared in
accordance with the Delivering Good Governance in Local Government: Framework 2016
and the information is consistent with the financial statements. There have been no
changes in the corporate governance arrangements or issues identified, since 31 March
2022, which require to be reflected.
Group Accounts
27. I have identified all the other entities in which West Dunbartonshire Council has a
material interest and have classified and accounted for them in accordance with the

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2021/22 accounting code. Any significant issues with the financial statements of group
entities, including any qualified audit opinions, have been advised to you.
Common Good Fund
28.  I confirm, to the best of my ability, that all material common good assets have
been identified and correctly accounted for within the common good financial statements
and where appropriate, common good assets in use by the Council have been assessed
and accounted for in line with IAS 17. 
Events Subsequent to the Date of the Balance Sheet
29.  All events subsequent to 31 March 2022 for which the 2021/22 accounting code
requires adjustment or disclosure have been adjusted or disclosed. 
Yours sincerely 
Laurence Slavin
Section 95 Officer

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