Page 0044

44 City of Glasgow College Annual Report & Accounts 2019-20

Report on regularity of expenditure and income

Opinion on regularity

In our opinion in all material respects the expenditure

and income in the financial statements were incurred or

applied in accordance with any applicable enactments and

guidance issued by the Scottish Ministers.

Responsibilities for regularity

The Board of Management is responsible for ensuring the

regularity of expenditure and income. We are responsible

for expressing an opinion on the regularity of expenditure

and income in accordance with the Public Finance and

Accountability (Scotland) Act 2000.

Report on other requirements

Opinions on matters prescribed by the Auditor

General for Scotland

In our opinion, the audited part of the Remuneration and

Staff Report has been properly prepared in accordance

with the Further and Higher Education (Scotland) Act 1992

and directions made thereunder by the Scottish Funding

Council.

In our opinion, based on the work undertaken in the course

of the audit:

• the information given in the Performance Report 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

Further and Higher Education (Scotland) Act 1992 and

directions made thereunder by the Scottish Funding

Council; and

• the information given in the 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

Further and Higher Education (Scotland) Act 1992 and

directions made thereunder by the Scottish Funding

Council.

Matters on which we are required to report by

exception

We are required by the Auditor General for Scotland to

report to you if, in our opinion:

• adequate accounting records have not been kept; or

• the financial statements and the audited part of the

Remuneration and Staff Report are not in agreement

with the accounting records; or

• we have not received all the information and

explanations we require for our audit

• there has been a failure to achieve a prescribed financial

objective.

We have nothing to report in respect of these matters.

Conclusions on wider scope responsibilities

In addition to our responsibilities for the annual report

and accounts, our conclusions on the wider scope

responsibilities specified in the Code of Audit Practice are

set out in our Annual Audit Report.

Use of our report

This report is made solely to the parties to whom it is

addressed in accordance with the Public Finance and

Accountability (Scotland) Act 2000 and for no other

purpose. In accordance with paragraph 120 of the Code of

Audit Practice, we do not undertake to have responsibilities

to members or officers, in their individual capacities, or to

third parties.

Gary Devlin, (for and on behalf of Azets Audit Services)

Exchange Place 3,

Semple Street,

Edinburgh,

EH3 8BL

Date: 18 December 2020

Gary Devlin is eligible to act as an auditor in terms of

section 21 of the Public Finance and Accountability

(Scotland) Act 2000

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