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