The Audit Committee of Doncaster Council was scheduled to discuss a range of important governance, audit, and financial matters. Key topics included the annual reports from the Monitoring Officer, Head of Internal Audit, and the Audit Committee itself, alongside the draft Annual Governance Statement for 2025/26. The committee was also set to review breaches and waivers of the Council's Contract Procedural Rules, counter-fraud activity, and the Council's anti-fraud framework. Additionally, the Internal Audit Charter and Strategy, the Internal Audit Plan for 2026/27, and the External Auditor's Audit Plan for 2025/26 were scheduled for consideration.

Annual Report of the Monitoring Officer

The committee was scheduled to receive the Annual Report of the Monitoring Officer for 2025/26, which covers whistleblowing and standards. This report details complaint handling activity related to allegations of member misconduct, disclosures made under the Council's Whistleblowing Policy, and any reports made under the Money Laundering Policy. The report recommended that the committee note the complaint handling activity, the whistleblowing return, and the nil money laundering reports for the year. It also proposed agreeing to additional wording in the Council's Whistleblowing Policy concerning sexual harassment. The report highlighted that robust ethical governance policies and procedures help maintain openness, transparency, and probity in the Council's business, aiming to increase public confidence through high standards of conduct by members and officers. The Monitoring Officer, Scott Fawcus, is responsible for ensuring the Council, its officers, and elected councillors maintain the highest standards of conduct.

Breaches and Waivers to Contract Procedural Rules

A report was scheduled to detail all waivers and breaches to the Council's Contract Procedure Rules (CPRs) for the period between 1 September 2025 and 28 February 2026. The report indicated that the number of approved waivers had remained static at nine, while the number of breaches had increased from zero to three. The report noted that since 2017, there had been positive progression in compliance across the Council, with a spike in waivers in October 2020 due to COVID-19 emergency contracts. The Contract Procedure Rules outline thresholds for contract values requiring specific competition or alternative procedures. The report also detailed the categories for waiving CPRs, including situations involving patented or unique goods/services, specialist knowledge, contract extensions for value for money or safe exit, reasons of urgency, time-limited grant funding, legislative prevention, public contracts under specific sections of the Procurement Act 2023, and trial purchases. Holly Wilson, Head of Procurement, and Scott Fawcus, Service Director of Legal and Democratic Services and Monitoring Officer, were listed as report contributors.

Draft Annual Governance Statement 2025/26

The committee was scheduled to review the draft Annual Governance Statement (AGS) for 2025/26. This statement is a statutory requirement under the Accounts and Audit Regulations and professional accounting practices, ensuring good governance arrangements and a sound system of internal controls. The draft AGS indicated that last year's statement included five significant governance issues, with three recommended to be carried forward and two downgraded. Two new issues had also been identified, resulting in a total of five key areas in the 2025/26 AGS. The report noted that the CIPFA/SOLACE guidance had been incorporated, and the AGS process followed this updated guidance. The statement highlighted the Council's commitment to delivering services openly, fairly, and responsibly, with strong governance ensuring transparency, accountability, and decisions made in the best interests of residents. The report also detailed the Council's governance framework, the role of Internal and External Audit, and the approach to risk management. Ros Jones, Mayor of Doncaster, and Damian Allen, Chief Executive, were listed as signatories for the statement of commitment. The statement identified two new significant governance issues: the re-opening of Doncaster Airport and associated governance arrangements, and broader Governance Matters related to the political composition of the Council and engagement with the Ministry of Housing, Communities and Local Government. Heightened concerns over financial sustainability were also highlighted.

Audit Committee Annual Report 2025/26

The committee was set to consider its draft Annual Report for 2025/26. This report aims to demonstrate the committee's fulfillment of its terms of reference and share its achievements with the wider Council, aligning with best practice for Audit Committees. The report detailed the committee's work in relation to External Audit, Internal Audit, Regulatory Framework and Ethical Governance, Statement of Accounts, and Risk Management. Key achievements included receiving unqualified opinions on the Council's Statement of Accounts from external auditors Grant Thornton, noting a positive opinion from the Head of Internal Audit, and reviewing reports on compliance with Contract Procedure Rules. The report also noted the committee's oversight of the Annual Governance Statement and its consideration of the Council's Strategic Risk Register. Councillor Jason Charity was listed as the Chair of the Audit Committee for the period.

Annual Report of the Head of Internal Audit 2025/26

The committee was scheduled to receive the Annual Report of the Head of Internal Audit for 2025/26. This report provides an overall opinion on the adequacy and effectiveness of the Council's governance, risk management, and control arrangements. The Head of Internal Audit, Peter Jackson, considered these arrangements to be adequate and effective for 2025/26, maintaining a positive opinion without limitation. However, the report noted a vulnerability in maintaining this opinion for the 2026/27 year due to serious concerns regarding governance matters, leading to active monitoring and engagement by the Ministry for Housing, Communities and Local Government (MHCLG). Heightened concerns over financial sustainability were also highlighted. The report indicated an increase in new actions due to limited assurance opinions in two areas within the Children, Young People and Families Directorate, with several actions remaining outstanding at year-end. Despite this, arrangements for following up on agreed management actions were considered effective. The report also confirmed the service's compliance with the Global Internal Audit Standards for the UK Public Sector and proposed a validation of a self-assessment by CIPFA for the external quality assessment in 2026/27.

Counter Fraud Activity Report 2026/27

The committee was scheduled to review the Council's Counter Fraud Plan for 2026/27. This plan aligns with the Council's Anti-Fraud, Bribery and Corruption Framework and the Fighting Fraud and Corruption Strategy for Local Government. The report was set to include horizon scanning for new fraud risks, an analysis of the Economic Crime and Corporate Transparency Act 2023 (ECCTA), an assessment of how the Council itself could commit fraud, an evaluation of current fraud risks, and the new Counter Fraud Plan with an assurance map. The report indicated that risks for the Council remain well controlled and managed, with the proposed work designed to ensure these controls remain relevant and new risk exposures are well managed. Nicola Frost-Wilson, Internal Audit Manager, and Faye Tyas, Service Director of Finance & Technology, were listed as report contributors.

Anti-Fraud, Bribery and Corruption Framework 2026-2029

The committee was set to consider the updated Anti-Fraud, Bribery and Corruption Framework for 2026-2029. This framework, updated every three years, includes reference to the Economic Crime and Corporate Transparency Act 2023 and the associated Failure to Prevent Fraud offence. The framework comprises four main parts: the Anti-Fraud, Bribery and Corruption Policy, the Strategy, the Sanctions Policy, and the Fraud Response Plan. Key changes since the previous version include a general refresh of terminology and job titles, the inclusion of the ECCTA section, and an update to the Sanctions Policy to reflect the latest Crown Prosecution Service stance on prosecution decisions. Nicola Frost-Wilson and Faye Tyas were listed as report contributors.

Internal Audit Charter and Strategy

The committee was scheduled to approve the Internal Audit Charter and the Internal Audit Strategy for 2026-2029. The Charter, updated to reflect the Global Internal Audit Standards (UK Public Sector) and the Code of Practice for the Governance of Internal Audit in UK Local Government, defines the internal audit activity's purpose, authority, and responsibility. The Strategy sets out the vision, strategic objectives, and initiatives for the Internal Audit Service, focusing on developing agile and data-driven approaches, workforce planning and professional development, and developing the assurance framework. Peter Jackson, Head of Internal Audit, and Faye Tyas were listed as report contributors.

Internal Audit Plan 2026/27

The committee was asked to support and approve the Internal Audit Plan for 2026/27. This plan, produced following a review of the Council's risks and controls, conforms to the Global Internal Audit Standards for the UK Public Sector. The plan allocates 9,301 hours for audit work, with 88% dedicated to assurance, advice, consultancy, follow-up, and counter-fraud work, and 12% for responsive/contingency activities. The Head of Internal Audit, Peter Jackson, considered the planned work, alongside other sources of assurance, to be sufficient to provide an annual opinion on the authority's risk, governance, and control arrangements. The plan is designed to be flexible and responsive to the organisation's needs, with significant interim changes subject to committee approval.

External Auditor (Grant Thornton) - Audit Plan 2025/26

The committee was scheduled to receive the Audit Plan from the Council's external auditors, Grant Thornton, for the year ending 31 March 2026. The plan outlines the planned scope and timing of the statutory audit, including significant risks identified such as management override of controls, the closing valuation of land and buildings, and the valuation of the pension fund net balance. The report noted that the Council has a good track record of producing its draft accounts by the required deadlines and that the backstop arrangements for local authority audits are not expected to impact the Council. The planned audit fee for 2025/26 was £477,329. The report also detailed the audit team, communications plan, and confirmed Grant Thornton's independence. Georgia Jones, Key Audit Partner & Engagement Lead, and Thilina De Zoysa, Senior Audit Manager, were listed as key contacts. The plan highlighted two areas of significant weakness in Value for Money arrangements: financial sustainability concerning the Dedicated Schools Grant (DSG) deficit, and governance surrounding the South Yorkshire Airport City (SYAC) and Fly Doncaster Limited (FDL) project.