Important announcement

Due to operational issues, regrettably, some of our food waste collections have been suspended. If your food caddy is not collected on its scheduled day, please take your bin in and present it on your next collection day. We apologise for the inconvenience this will cause and we’re working hard to remedy the situation.

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Technical Notes 2026, Issue 110 - Audited Annual Accounts 2023/24

  • Report by:

    Ann Davie, Chief Executive

  • TN Number:

    110-26

  • Subject:

    Audited Annual Accounts 2023/24

  • Responsible Officer:

    Jamie Robertson, Chief Finance Officer

  • Publication:

    This Technical Note will be published on the Council’s website following circulation to Members. Its contents may be disclosed or shared outwith the Council.

  • The purpose of this note is to advise ‘those charged with governance’ that the 2023/24 Annual Accounts have now been finalised. External auditors, Forvis Mazars, issuing an unqualified opinion, without modification, on the financial statements of the Council and its group for that year
  • The completion of these Accounts does not comply with the timescales required by the Local Authority Accounts (Scotland) Regulations 2014. These Regulations (Section 10) required the Council to complete these by the 30 September 2024. Completion on the 5 August 2026 amounts to a delay of 674 days
  • Members will also be aware that, on the 15 April 2026, the Controller of Audit notified the Council of their decision to carry out a Report under the above Regulations (Section 102) regarding the persistent delays in approving and publishing audited annual accounts
  • The Council has engaged with the Section 102 process which remains ongoing. The Controller of Audit’s original letter to the Council set out an expected timeline ending in August however the Council has now been advised that Audit Scotland are working towards a September date
  • Officers have made arrangement to publish these on the Council’s website at Annual accounts - East Dunbartonshire Council. Audited Accounts have been appended to this accompanying email to comply with the requirements that these be made available to ‘those charged with governance’ within 7 days of completion
  • Furthermore, in completing the audit Forvis Mazars have reissued their Annual Audit Report noting that minimal changes have been made to the version presented to Members in June. This updated Report has also been appended to the accompanying email with arrangements being made to formally discharge this Report in the next Committee cycle.

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