The Audit Committee of Hinckley and Bosworth Council is scheduled to convene on Wednesday, 5 August 2026. The meeting's agenda includes a review of internal audit reports concerning licensing and corporate governance, an update on internal audit progress, and the presentation of the unaudited statement of accounts for 2025/26.

Licensing Internal Audit Final Report 2025/26

The committee is scheduled to receive the final internal audit report for the 2025/26 licensing activities. This report, prepared by Forvis Mazars LLP, assesses whether licences are being issued, monitored, and enforced in accordance with statutory requirements and council policies. The report indicates a Moderate Opinion on the effectiveness of controls, with recommendations focusing on improving procedures for licence suspension, inspection frequency documentation, complaint handling, and training arrangements. Key findings highlight reliance on manual processes and a need for more centralised record-keeping. The report also notes that the Licensing Compliance Officer was unavailable during the audit, which may have limited the scope of the review in enforcement areas.

Corporate Governance - Decision Making 2025/26 Internal Audit Final Report

A final internal audit report on corporate governance and decision-making for 2025/26 is also scheduled for discussion. This report, also from Forvis Mazars LLP, evaluates the adequacy and effectiveness of the council's corporate governance arrangements, including its decision-making frameworks and controls. The report provides a Substantial Opinion, indicating that the governance framework is largely adequate and effective. However, it identifies areas for improvement, specifically concerning the Employee Code of Conduct, which has not been updated since 2021 and lacks corresponding recent training, and the need for enhanced training for council members.

Internal Audit Progress Report - August 2026

An update on the progress of the internal audit plan for both 2025/26 and 2026/27 will be presented. The report indicates that all planned fieldwork and report preparation for the 2025/26 audit plan has been completed, with draft reports issued for all remaining reviews. The report highlights a significant improvement in delivery against the 2025/26 audit plan. The 2026/27 plan is also progressing, with some audits in fieldwork and others in the drafting report stage.

Unaudited Statement of Accounts 2025/26

The committee will be presented with the unaudited financial statements for 2025/26 and the Annual Governance Statement for the same period. These documents are currently subject to external audit. The report outlines the purpose of presenting these draft statements, which is to allow for their approval by the Audit Committee before external audit completion. It also seeks delegated authority for the Chair of the Audit Committee to approve any final amendments required by the external auditors. The report details the contents of the financial statements, including the Comprehensive Income and Expenditure Statement, Balance Sheet, Cash Flow Statement, and notes to the accounts. It also addresses the national audit backlog and its impact on the council's ability to obtain audited financial statements, noting that previous years have received disclaimed opinions. The Annual Governance Statement for 2025/26 indicates no significant control weaknesses were declared.

Items to be Referred to Council

Members will consider whether any items discussed during the meeting require referral to the full Council for further consideration or decision.

The meeting will also include standard agenda items such as apologies, confirmation of previous minutes, declarations of interest, and any questions received in accordance with council procedure rules. A private session is also scheduled to discuss matters that may involve the disclosure of exempt information.