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Glasgow Kelvin College Annual Audit Report 2017/18

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Glasgow Kelvin College Annual Audit Report 2017/18 Glasgow Kelvin College 2017/18 Annual Audit Report to the Board and the Auditor General for Scotland December 2018 Contents Key Messages ........................................................................................................... 1 Introduction ............................................................................................................... 3 Annual financial statements .................................................................................... 6 Financial management ........................................................................................... 13 Financial sustainability .......................................................................................... 18 Governance and transparency .............................................................................. 22 Value for money ...................................................................................................... 25 Appendix 1: Respective responsibilities of the College and the Auditor .......... 28 Appendix 2: Action plan ......................................................................................... 30 Appendix 3: Audit differences ............................................................................... 32 Key Messages The annual report and financial statements for the year ended 31 July 2018 were approved by the Board of Management on 3 December 2018. We report within our independent auditor’s report an unqualified opinion on the financial statements, the regularity of Financial transactions and other prescribed matters. We are also satisfied that there are no matters statements which we are required to report by exception. The financial statements and supporting schedules were of a good standard. Our thanks go to staff at the College for their assistance with our work. The College has arrangements in place for long term financial planning in line with SFC guidance for compiling Financial Forecast Returns. However, the FFR process has identified a recurring deficit position over the medium to long Financial term and further action is required to identify savings options. Sustainability The College has adequate arrangements in place for financial management and use of resources. The college reported an accounting surplus of £0.313million for the year and an underlying deficit of £0.262million. Financial Our conclusion is based on a review of the College’s financial performance against its annual Management budget and our review of the budget monitoring and control systems in place. Governance arrangements at the College are deemed to be appropriate, however we have noted that there is further work required to more firmly establish the nature of the relationship with Glasgow Colleges’ Regional Board. Our assessment has been informed by a review of the corporate governance arrangements Governance & in place, the information provided to the Board and Committees as well as the risk Transparency management arrangements in place. The College demonstrated commitment to achieving value for money through its annual review of the value for money strategy. The College has an established and appropriate performance management framework in Value for Money place. Conclusion This report concludes our audit for 2017/18. Our work has been performed in accordance with the Audit Scotland Code of Audit Practice, International Standards on Auditing (UK) and Ethical Standards. Scott-Moncrieff December 2018 Scott-Moncrieff Glasgow Kelvin College 2017/18 Annual Audit Report to the Board of Management and the Auditor 1 General for Scotland 1 Introduction This report is presented to those charged with governance and the Auditor General for Scotland and concludes our audit of Glasgow Kelvin College for 2017/18. We carry out our audit in accordance with Audit Scotland’s Code of Audit Practice. This report also fulfils the requirements of International Standards on Auditing (ISA) 260: Communication with those charged with governance. At Glasgow Kelvin College, we have designated the Audit and Risk Committee as “those charged with governance”. 2 Introduction 1. This report summarises the findings from our an audit of the draft college’s draft annual 2017/18 audit of Glasgow Kelvin College (“the report and financial statements; College”). consideration of the wider dimensions of 2. We outlined the scope of our audit in the public audit work, as set out in Exhibit 1; external audit plan which we presented to the any other work requested by Audit Audit and Risk Committee in June 2018. The Scotland. main elements of our work in 2017/18 have been: Exhibit 1: Audit Dimensions within the Code of Audit Practice Financial sustainability Financial management Best Value Governance and Value for money transparency Source: Audit Scotland Code of Audit Practice, May 2016 3. The college is responsible for preparing recommendation a grading to help the college financial statements that show a true and fair assess their significance and prioritise the view and for implementing appropriate internal actions required. control systems. The weaknesses and risks 5. We discussed and agreed the content of this identified in this report are only those that have report with college management. We would like come to our attention during our normal audit to thank all management and staff for their co- work, and may not be all that exist. operation and assistance during our audit. Communication in this report of matters arising from the audit of the financial statements or of Confirmation of independence risks or weaknesses does not absolve 6. International Standards on Auditing in the UK management from its responsibility to address (ISAs (UK)) require us to communicate on a the issues raised and to maintain an adequate timely basis all facts and matters that may have system of control. a bearing on our independence. 4. The report contains an action plan with specific 7. We confirm that we will comply with Financial recommendations, responsible officers and Reporting College’s (FRC) Revised Ethical dates for implementation. Management should Standard (June 2016). In our professional assess these recommendations and consider judgement, the audit process is independent their wider implications before deciding appropriate actions. We give each Scott-Moncrieff Glasgow Kelvin College 2017/18 Annual Audit Report to the Board and the Auditor General for Scotland 3 and our objectivity has not been compromised in any way. 8. We set out in Appendix 1 our assessment and confirmation of independence. Our assessment confirms our independence and includes consideration of: Provision of non-audit services to the college for corporation tax return compilation and filing; and Relationships between Scott-Moncrieff and the college, its members and senior management that may reasonably be thought to bear on our objectivity and independence. Adding value through the audit 9. All of our clients quite rightly demand of us a positive contribution to meeting their ever- changing business needs. Our aim is to add value to the college through our external audit work by being constructive and forward looking, by identifying areas of improvement and by recommending and encouraging good practice. In this way, we aim to help the college promote improved standards of governance, better management and decision-making and more effective use of resources. 10. Examples of the way we have added value to the college in 2017/18 include: attendance at meetings of the Audit and Risk committees; preparation and filing of a corporation tax return; and sharing changes technical and governance guidance with management. 11. This report is addressed to both the Board and the Auditor General for Scotland and will be published on Audit Scotland’s website. www.audit-scotland.gov.uk. 12. We welcome any comments you may have on the quality of our work and this report via: www.surveymonkey.co.uk/r/S2SPZBX. 4 2 Financial statements The college’s financial statements are the principal means of accounting for the stewardship of its resources and its performance in the use of those resources. In this section we summarise the findings from our audit of the 2017/18 financial statements. 5 Annual financial statements The annual report and financial statements for the year ended 31 July 2018 were approved by the Board on 3 December 2018. We report an unqualified opinion within our independent auditor’s report. We did not identify any significant adjustments to the unaudited annual report and financial statements. The College has appropriate administrative processes in place to prepare the annual report and financial statements and the required supporting working papers. Overall conclusion 15. We received draft financial statements and supporting papers in line with our agreed audit An unqualified audit opinion on the annual report and timetable. Our thanks go to all staff at the financial statements college for their assistance throughout our 13. The annual report and financial statements audit. were considered by the Audit and Risk Our assessment of risks of material misstatement Committee on 15 November 2018 and approved by the meeting of the Board on 3 16. The assessed risks of material misstatement December 2018. We report within our described in Exhibit 2 are those that had the independent auditor’s report: greatest effect on our audit strategy, the allocation of resources in the audit and directing an unqualified opinion on the financial the efforts of the audit team. Our audit
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