49
City of Glasgow College Annual Report & Accounts 2020-21
required to report that fact. We have nothing to report in
this regard.
Our opinion on the financial statements does not cover
the statutory other information and we do not express
any form of assurance conclusion thereon except on
the Performance Report and Governance Statement
to the extent explicitly stated in the following opinions
prescribed by the Auditor General for Scotland.
Opinions prescribed by the Auditor General for Scotland
on Performance Report and Governance Statement
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.
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
EH8 3BL
Date:
Gary Devlin is eligible to act as an auditor in terms of
section 21 of the Public Finance and Accountability
(Scotland) Act 2000.