The Audit, Finance & Performance Committee of Hillingdon Council met on Tuesday 09 June 2026 to discuss a range of financial and governance matters. The meeting's agenda included updates on external and internal audits, the progress of the Governance Review Improvement Plan, and the Council's Forward Plan.

External Audit Update: Process for Auditing the 2024/25 Accounts

The committee was scheduled to receive an update on the process for auditing the 2024/25 Council and Pension Fund Accounts. This included noting the draft plans for these audits. The report highlighted the ongoing challenges within local government audit, with a significant number of councils receiving Disclaimer Opinions due to time constraints. The Ministry of Housing, Communities and Local Government has announced measures to tackle this backlog, including proposed backstop dates for the publication of audited accounts. For the 2025/26 financial year, the backstop date for the Council's accounts is 31 January 2027, and for the Pension Fund, it is also 31 January 2027. The report detailed key risks to be assessed, including the presumptive risk of management override of controls, the risk of fraud in revenue and expenditure recognition, and the valuation of assets such as land, buildings, and pension liabilities. The audit for the 2025/26 financial year was expected to be completed by mid-November 2026.

Governance Review Improvement Plan Update

An update was provided on the Governance Review Improvement Plan (GRIP), which is Hillingdon Council's strategic response to identified areas for improvement in governance. The GRIP aims to strengthen internal controls, clarify decision-making processes, and enhance accountability. The plan is structured around three workstreams: financial governance, directorate governance, and constitutional/democratic governance.

Under the Financial Governance workstream, updates were provided on the Finance Modernisation Programme (FMP), which aims to strengthen financial systems, processes, and structures. Progress included the continuation of spend control measures, engagement with the Department for Levelling Up, Housing and Communities (DLUHC) regarding Exceptional Financial Support (EFS), and progress on closing the 2025/26 accounts. The implementation and testing of an updated Oracle EPM solution for monitoring council finances was also underway. The Council was expecting to recoup 90% of its Dedicated Schools Grant (DSG) deficit in the autumn. The Monitoring Officer had concluded that the Council had met the statutory requirement for setting its budget for the 2025/26 financial year, but recommended commencing the budget-setting exercise earlier in future years.

The Directorate Governance workstream reported that all recommendations were implemented, with the regular review of Directorate plans being an ongoing requirement. A new balanced scorecard approach for 2026/27 had been agreed by the Corporate Management Team (CMT).

Under Constitutional Governance, a range of constitutional changes had been approved at the Council's Annual General Meeting, with further minor updates made under delegated powers. A report reviewing procurement standing orders within the Constitution was being prepared for the July Council meeting.

Forward Plan

The committee was scheduled to consider the Cabinet's latest Forward Plan. This document outlines key decisions and other decisions to be taken by the Cabinet collectively and individual Cabinet Members over the coming year. The committee's role was to monitor this plan and, where necessary, comment on items within its remit to the relevant decision-makers. The Forward Plan is published monthly and provides public notice of future key decisions. The committee could engage in pre-decision scrutiny by providing comments on future reports or requesting further information, or undertake post-decision scrutiny by reviewing the implementation of decisions.

Work Programme

The committee was asked to review its planned meeting dates and work programme. The schedule for forthcoming meetings was provided, along with a detailed breakdown of the planned agenda items for each meeting, covering both Audit/Assurance and Overview/Scrutiny sessions. This included regular updates on external and internal audits, risk assurance, counter fraud, the Governance Review Improvement Plan, and the Finance Modernisation Plan, as well as the Cabinet Forward Plan and service scrutiny items.