Issue - meetings

This report was originally brought to Audit & Governance Committee on 20 March 2025. Following queries raised at the Committee, a separate report has been brought to this Committee. The report below is an updated version of the March report.

To comply with the Global Internal Audit Standards (GIAS), and the Application Note / CIPFA’s Code of Practice for the Governance of Internal Audit in UK Local Government, this report outlines the BCP Assurance Framework and the Internal Audit Plan for 2025/26.

The final Internal Audit Plan for 2025/26 has been produced. Completion of the plan will enable the Head of Audit & Management Assurance to provide an annual conclusion on the Councils’ governance, risk management and control arrangements.

The allocated budget resource for 2025/26 is considered adequate to deliver the Internal Audit Charter and Audit Plan for 2025/26.

The Audit Manager presented a report, a copy of which had been circulated to each Member and a copy of which appears as Appendix 'D' to these Minutes in the Minute Book.

This report was originally brought to Audit & Governance Committee on 10 March 2025. Following queries raised at the March meeting, a separate updated version of the report was now brought to this Committee as explained in the preceding agenda item.

Members noted that the final Internal Audit Plan for 2025/26 had been produced and that completion of the plan would enable the Head of Audit & Management Assurance to provide an annual conclusion on the Councils’ governance, risk management and control arrangements. The allocated budget resource for 2025/26 was considered adequate to deliver the Internal Audit Charter and Audit Plan for 2025/26.

In response to Independent Persons’ feedback, the Chair agreed to consider adjusting the order of agenda items for future meetings to bring forward internal audit reports when it was expedient to do.

RESOLVED that

(a)  the Internal Audit Plan 2025/26 including the detailed breakdown of quarter 1 audits be approved;

(b)  the 2025/26 budget for the Internal Audit service, which was approved by Council as part of the 2025/26 Council Budget setting and Medium Term Financial Plan update in February 2025, be noted

Voting: Unanimous