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 future work plans. Key discussions were scheduled to include the Ernst & Young Auditor's Annual Report for 2024/2025 and their External Audit Plan for 2025/2026, alongside the council's own Internal Audit Annual Report for 2025/2026 and the Outline Audit Plan for 2026/2027. The committee was also set to consider the 2025 to 2026 Performance Report for Quarter 4, which details the council's financial outturn and key performance indicators.

Ernst & Young Auditor's Annual Report 2024/2025

The committee was scheduled to receive the Auditor's Annual Report from Ernst & Young (EY) for the financial year ending 31 March 2025. This report summarises the outcome of the annual external audit of the council's financial statements. It includes commentary on West Suffolk Council's value for money arrangements and the auditor's opinion on the financial statements. The report indicated that no significant weaknesses were identified for the 2024 to 2025 period, and the council had proper arrangements in place for financial sustainability, governance, and improving economy, efficiency, and effectiveness. The auditor's report also noted that the audit of the financial statements was substantially complete, and a qualified opinion was issued.

Ernst & Young Presentation of External Audit Plan and Fees 2025/2026

The committee was due to receive a presentation from Ernst & Young (EY) outlining their External Audit Plan and proposed fees for the year ending 31 March 2026. This plan details the work EY intends to perform to provide an audit opinion on the council's financial statements and commentary on the council's value for money arrangements. The report highlighted key audit risks, including the presumptive risk of management override of controls, the risk of fraud in revenue and expenditure recognition, and the valuation of the council's solar farm asset. Materiality levels for planning and reporting purposes were also to be confirmed.

Internal Audit Annual Report 2025 to 2026

The committee was scheduled to review the Internal Audit Annual Report for 2025 to 2026, prepared by Jon Snares, Service Manager (Internal Audit). This report provides an opinion on the adequacy and effectiveness of the council's framework of risk management, control, and governance processes. The report indicated a Good Assurance opinion for Governance, Risk, and Financial Control, and Reasonable Assurance for Internal Control. The report also detailed the work completed against the approved audit plan, including audits on main financial systems, corporate and business areas, and follow-up reviews.

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

The committee was to consider the Outline Internal Audit Plan for 2026 to 2027 and the Internal Audit Delivery and Development Strategy for 2026 to 2028. The audit plan is risk-based and flexible, designed to focus resources on activities that support the council's strategic objectives. The strategy includes initiatives to transition internal audit to new governance structures arising from local government reorganisation. The plan outlines assurance work on main financial systems, corporate and business areas, grant certification, and proactive anti-fraud measures, as well as non-assurance work such as fee-earning audits for the Anglia Revenues Partnership (ARP).

2025 to 2026 Performance Report Quarter 4

This report provided the fourth quarter's year-end financial position for West Suffolk Council for the period 1 April 2025 to 31 March 2026. It detailed variances against the approved budget, including income and expenditure reports, capital programme updates, and earmarked reserves. The report indicated a year-end outturn surplus of £506,000 for the General Fund, increasing the balance to £6.13 million. The capital programme showed a spend of £11.41 million against a budget of £16.80 million, with £5.45 million proposed to be carried forward. The report also included updates on key performance indicators (KPIs) across various council services.

Health and Safety Summary Report 2025/2026

The committee was scheduled to note the Health and Safety Summary Report for 2025/2026. This report detailed the council's health and safety performance, including accident and incident figures, days lost, near misses, safety observations, and drug and alcohol testing results. It highlighted a slight reduction in physical injury accidents and an increase in non-injury incidents, with an improved accident frequency rate. The report also covered occupational health appointments, wellbeing initiatives, and health and safety training, including e-Learning modules. Inspections, audits, and fire risk assessments were also detailed, along with future priorities such as preparing for Martyn's Law and continuing the HGV incident reduction project.

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

The committee was to consider appointing 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 were also attached, outlining its role in enhanced monitoring and scrutiny of the council's financial resilience, treasury management, and capital financing.

Performance and Audit Scrutiny Work Programme 2026/2027

The committee was to note the current status of its Work Programme for 2026/2027. This standing item on the agenda provides an overview of upcoming topics for discussion, including the Delivering a Sustainable Medium Term Budget, Annual Treasury Management and Financial Resilience Reports, the Annual Statement of Accounts, the Annual Governance Statement, and reports from the external auditors, Ernst & Young. It also includes the Internal Audit Mid-Year Progress Report and the council's performance reports.

The meeting also included an exempt appendix concerning debt outstanding after 90 days, which was to be considered in private.