The Audit and Governance Committee of Rushmoor Council was scheduled to discuss a range of financial and governance matters, including internal audit progress, freedom of information performance, and corporate health and safety arrangements. The committee was also set to review treasury management operations, the unaudited statement of accounts, and the status of the Financial Recovery Working Group.

Internal Audit Progress Report

The committee was scheduled to receive an update on the progress of internal audits for the 2026/27 financial year from the Southern Internal Audit Partnership (SIAP). The report, titled Internal Audit Progress Report Public reports pack 30th-Jul-2026 19.00 Audit and Governance Committee.pdf, was expected to provide an overview of completed assurance work against the approved audit plan. Members were also asked to approve any adjustments to the Internal Audit Plan for 2026-27. The report detailed the mandate for internal audit in local government, as specified within the Accounts and Audit [England] Regulations 2015¹, and outlined the standards against which internal audit must conform, including the Global Internal Audit Standards in the UK Public Sector². The report also included an analysis of live audit reviews and overdue management actions, highlighting issues in areas such as Disabled Facility Grants³ and Agency Staff⁴ procurement.

Freedom of Information - Annual Update Report 2026

The committee was to receive the Freedom of Information – Yearly Update Report 2026 Public reports pack 30th-Jul-2026 19.00 Audit and Governance Committee.pdf, presented by the Executive Head of Governance & Law. This report was scheduled to detail the Council's performance in responding to Freedom of Information (FOI) requests, highlighting improvements in response times and the introduction of a Microsoft Lists system to enhance oversight. The report noted that while performance had improved, the Council aimed to achieve a 95% compliance rate with the Information Commissioner's Office (ICO) benchmark⁵. Recommendations included continuing efforts to reduce overdue FOIs, raising awareness through training, and proactively publishing more information online.

Corporate Health & Safety Arrangements 2025/26

The Corporate Health & Safety Arrangements 2025/26 report Public reports pack 30th-Jul-2026 19.00 Audit and Governance Committee.pdf, from the Executive Director, was scheduled to update members on the Council's corporate health and safety arrangements. The report indicated that the overall health and safety risk profile remained low, with high-risk activities largely contracted out. It detailed the advice received from the Corporate Health & Safety Advisor, the operational procedures in place, and the role of the Corporate Health, Safety & Welfare Group. A shared service arrangement with Hart District Council⁶ for Corporate Health & Safety had commenced in January 2026, with a work plan in place to align the two councils' arrangements. The report also presented data on accidents and violence at work incidents, noting a concern regarding the increase in verbal abuse and threats.

Treasury Management and Non-Treasury Investment Operations

Two reports concerning Treasury Management and Non-Treasury Investment Operations were scheduled for discussion. The first, Treasury Management and Non-Treasury Investment Operations 2025/26 – Quarter 4 – Outturn Public reports pack 30th-Jul-2026 19.00 Audit and Governance Committee.pdf, presented by the Executive Head of Finance, was to set out the activities and compliance with Prudential Indicators⁷ for the financial year ending 31 March 2026. The second report, Treasury Management and Non-Treasury Investment Operations 2026/27 – Quarter 1 Public reports pack 30th-Jul-2026 19.00 Audit and Governance Committee.pdf, covered the first quarter of the 2026/27 financial year. Both reports were to detail the Council's borrowing and investment activities, compliance with the CIPFA Code of Practice on Treasury Management⁸, and key risks, including inflation levels, the Bank of England Base Rate⁹, and the delivery of the Capital Programme. The reports also included market commentary from the Council's treasury management advisors, Arlingclose¹⁰.

Unaudited Statement of Accounts and Annual Governance Statement

The committee was scheduled to review the Unaudited Statement of Accounts and Annual Governance Statement Public reports pack 30th-Jul-2026 19.00 Audit and Governance Committee.pdf, presented by the Executive Head of Finance. This report was to present the unaudited Statement of Accounts for 2025/26, published on 30 June 2026, and the draft Annual Governance Statement (AGS) for review and approval. The report noted that the AGS was published after the statutory deadline of 30 June 2026, meaning the Council did not meet this deadline. The committee was asked to note the unaudited accounts and, where necessary, comment on and approve the AGS. The report highlighted risks associated with the preparation of the Statement of Accounts and the audit scrutiny, particularly concerning the backlog of annual statements and the potential for financial accounts not showing a true and fair financial position. The Council's commitment to rebuilding assurance for previous years was also mentioned.

Status of the Financial Recovery Working Group

A verbal update was scheduled to be received from the Executive Head of Finance regarding the status of the Financial Recovery Working Group. This would provide members with information on the progress and current standing of the group tasked with addressing the Council's financial recovery.