The Audit and Governance Committee of West Northamptonshire Council met on Monday 1 June 2026 to review a range of reports concerning the council's financial health, audit progress, and risk management. Key discussions were scheduled to include the external audit plans for both the council and the Northamptonshire Pension Fund, alongside an update on the council's strategic risk register and internal audit progress.

Internal Audit Progress Report

The committee was scheduled to receive an update on the work delivered by the Audit & Risk Service and progress against the Internal Audit Plans for 2025-26 and the first quarter of 2026-27. This report detailed the completion of several audits, including those on Off-street Parking, Adult Social Care – Payments to Providers, and Elections – May 2025, all of which received a Reasonable assurance opinion. The report also provided a summary of the Counter Fraud team's work, highlighting recovered debts and investigations across various case types, including Housing Tenancies and Revenues & Benefits. An update on the implementation status of audit recommendations was also presented, showing that all recommendations from 2021/22, 2022/23, and 2023/24 had been satisfactorily addressed.

Committee Update on Waivers and Exemptions for 2025-26

A report was scheduled to provide the Audit and Governance Committee with a summary update on waiver requests submitted during the financial year 2025-26 and an overview of the council's process for waiver approval and reporting. The council's Contract Procedure Rules, which form part of its constitution, were noted as setting out the required process for procuring goods, services, and works. A waiver request may be submitted by an officer for approval where compliance with these rules is not possible. In 2025-26, a total of 219 waivers were approved, with a combined value of £13.8 million. The report indicated a reducing trend in the number of waivers approved towards the latter part of the year, following the implementation of a new waiver approval platform in November 2025.

Grant Thornton Audit Plan for Northamptonshire Pension Fund 2025-26

The committee was to be presented with the External Audit Plan from Grant Thornton, the appointed external auditor for the Northamptonshire Pension Fund. The plan outlined key risks and areas of focus for the 2025-26 audit, including the valuation of Level 3 investments and management override of controls. Planning materiality for the financial statements was set at £74.8 million. The proposed audit fees for the year were £142,405, with an increase attributed to the need for work on the source data used by the actuary for the triennial valuation.

External Audit Plan for West Northamptonshire Council

Grant Thornton's audit plan for West Northamptonshire Council for the year ending 31 March 2026 was scheduled for discussion. Significant risks identified included management override of controls, valuation of land and buildings, investment properties, council dwellings, and the pension fund net liability. The plan also highlighted risks related to the Dedicated Schools Grant deficit and oversight of the council's housing stock and the Housing Revenue Account. The audit fee for the council was proposed at £826,440. The report noted the ongoing challenges with opening balances from previous years due to a disclaimer of opinion, and outlined a strategy to rebuild assurance over time.

Strategic Risk Register

The committee was scheduled to consider the refreshed Strategic Risk Register as at 31 March 2026. This register had undergone a complete refresh in February 2026, with a revised format to reflect current significant risks and threats facing the council. Updates for the fourth quarter of 2025-26 were received from all risk owners. Notable changes included a reduction in the residual score for SR14 – Financial Sustainability, the addition of SR22 - Patient Quality Concerns St Andrews Hospital, and the removal of SR07 - Risk of significant change in policy direction and SR08 - Inter authority agreements (IAA), as these were no longer considered strategic risks.

Governance & Regulation of Investigatory Powers Act 2000 (RIPA) Update

An update on the Regulation of Investigatory Powers Act 2000 (RIPA) and general governance issues was to be provided. The report indicated that there had been no applications for the use of the council's covert surveillance powers since the last update. A RIPA training session for the Executive Leadership Team was being scheduled, and work continued on sourcing IT equipment for covert surveillance using social media. The report also confirmed the successful outcome of an inspection by the Investigatory Powers Commissioners Office (IPCO). Additionally, a legislative change effective from 29th June 2026 was noted, which removes the requirement for members' home addresses to be published in council registers of interest.

Work Programme

The committee was asked to consider and approve the updated work programme for the committee. The attached programme detailed scheduled topics for upcoming meetings, including the Annual Governance Statement, Annual Internal Audit Opinion, and various progress reports from internal and external audits. Members were invited to highlight any other areas they wished to receive further reports on.