The Performance and Audit Scrutiny Committee of West Suffolk Council met on Thursday 04 June 2026 to review the council's financial performance, audit reports, and operational effectiveness. Key discussions were scheduled to include the Auditor's Annual Report for 2024/2025, the External Audit Plan for 2025/2026, and the Internal Audit Annual Report for 2025/2026. The committee was also set to consider the 2025 to 2026 Performance Report for Quarter 4, the Outline Audit Plan for 2026 to 2027, and the Health and Safety Summary Report for 2025/2026.

Auditor's Annual Report 2024/2025

The committee was scheduled to receive the Auditor's Annual Report for the year ended 31 March 2025 from Ernst & Young (EY). This report, detailed in the Public reports pack, was expected to summarise EY's audit work, including their commentary on West Suffolk Council's value for money arrangements and their opinion on the 2024 to 2025 financial statements. The report indicated that no significant weaknesses were identified for 2024 to 2025, and the council had proper arrangements in place for financial sustainability, governance, and improving economy, efficiency, and effectiveness.

External Audit Plan and Fees 2025/2026

A presentation of the External Audit Plan and Fees for 2025/2026 from Ernst & Young (EY) was scheduled. This plan, outlined in the Public reports pack, covered the work EY planned to perform to provide an audit opinion on the financial statements for the year ending 31 March 2026 and commentary on the council's value for money arrangements. The report noted that the audit opinion for 2024/2025 was qualified due to a lack of assurance over Property, Plant and Equipment valuations and the classification of reserves. The audit plan for 2025/2026 aimed to address these areas and rebuild assurance.

Internal Audit Annual Report 2025/2026

The committee was due to review the Internal Audit Annual Report for 2025 to 2026, presented by Jon Snares, Service Manager (Internal Audit). This report, found within the Public reports pack, included an annual audit opinion on the adequacy and effectiveness of the council's governance, risk management, internal control, and financial control frameworks. The report indicated good assurance for governance and risk, and reasonable assurance for internal and financial control, with no significant changes from the previous year.

Outline Audit Plan 2026/2027 and Internal Audit Delivery and Development Strategy

The committee was asked to approve the Outline Internal Audit Plan for 2026 to 2027 and the Internal Audit Delivery and Development Strategy for 2026 to 2028. These documents, detailed in the Public reports pack, outline a risk-based approach to internal audit work, designed to support the council's strategic objectives and adapt to changing risks. A new strategic initiative included working with other Suffolk local authorities to transition internal audit to new governance structures arising from local government reorganisation.

2025 to 2026 Performance Report Quarter 4

The committee was scheduled to receive the Quarter 4 performance report for the financial year 2025 to 2026. This report, found in the Public reports pack, provided a year-end financial outturn position, showing a surplus of £506,000, increasing the General Fund balance to £6.13 million. The report also detailed performance against key performance indicators (KPIs) across various council services, including housing, environmental performance, and planning. Appendices included detailed income and expenditure reports, capital programme monitoring, and the strategic risk register.

Health and Safety Summary Report 2025/2026

A summary of West Suffolk Council's health and safety performance and work carried out during 2025/2026 was scheduled for review. This report, available in the Public reports pack, indicated that total staff accidents and incidents remained broadly in line with the previous year, with a reduction in the accident frequency rate. The report highlighted ongoing work in areas such as training, inspections, audits, and wellbeing initiatives.

Annual Appointments to the Financial Resilience Sub-Committee 2026/2027

The committee was asked to appoint three Members and one substitute Member from its own membership to the Financial Resilience Sub-Committee for the 2026/2027 year. The proposed allocation aimed to reflect the political balance of the council as far as practically possible. The terms of reference for the Financial Resilience Sub-Committee, which outlines its role in enhanced monitoring and scrutiny of the council's financial resilience, were also attached.

Performance and Audit Scrutiny Work Programme 2026/2027

The committee was asked to note the current status of its Work Programme for 2026/2027, as detailed in Appendix 1 of the report within the Public reports pack. This standing item on the agenda provides an overview of planned topics for future meetings, including reports on budget delivery, treasury management, audit findings, and performance updates.

The meeting also included procedural matters such as apologies for absence, substitutes, confirmation of minutes, and declarations of interest. Public participation was also scheduled, allowing members of the public to speak on items within Part 1 of the agenda.