The Audit Committee of Ealing Council is scheduled to convene on Wednesday, 23 September 2026, to review a range of financial and operational reports. Key discussions are expected to cover treasury management, internal and external audit updates, risk management, and the council's whistleblowing procedures. The committee will also consider the draft internal audit plan for the upcoming year.

Quarter 1 Treasury Update

The committee is scheduled to receive an update on the council's treasury management activities for the quarter ending 30 June 2026. This report, authored by Bridget Uku, Head of Finance, Pensions & Treasury, Bhavika Patel, Treasury & Strategic Investments Accountant, and Amalio Alcazar, Treasury & Strategic Investments Accountant, will outline borrowing and investment activities. It is expected to confirm that all treasury management activities have been conducted within approved limits and provide information on the prevailing economic conditions during the first quarter of the financial year 2026/27. The report will also detail the council's investment balance, which stood at £332.209 million as at 30 June 2026, with £84.300 million invested with the Debt Management Office (DMO). The report is intended for noting by the committee.

Audit Update and Pension Fund Audit Completion Report

Forvis Mazars, the council's external auditors, are scheduled to present an update on their audit progress for the financial year ending 31 March 2026. This report will cover the main fieldwork, an update on the value for money risk assessment, and findings from the Ealing Pension Fund audit. The auditors are expected to provide an update on the progress of rebuilding assurance work, which involves testing balances from previous years with disclaimed audit opinions. The report indicates that the outcome for the 2025/26 audit will likely be a disclaimed audit opinion, but it is intended to enable progress towards an unqualified opinion in the following year. The auditors have received correspondence from three members of the public regarding the draft 2025/26 accounts, and one local elector has made an objection, which is being investigated. The report also notes that the Pension Fund audit is nearing completion, with an anticipated unqualified opinion, and that no significant deficiencies in internal control have been identified to date.

Quarter 1 Internal Audit and Investigation Update Report

Mike Pinder, Assistant Director of Audit and Investigations, is scheduled to present an update on the performance of the Internal Audit and Investigation team for the period 1 April 2026 to 30 June 2026. The report will summarise work undertaken against the internal audit plan for 2026/27, which was approved by the committee in July 2026. The plan is described as indicative and subject to revision based on changing priorities and emerging risks. As of 30 June 2026, 20% of the planned audits had been issued in draft or final form, exceeding the target of 8% for the first quarter. The report also details the follow-up of actions to address high-risk findings, with 14 high-risk recommendations remaining outstanding, an increase from the previous quarter. The report will also cover counter-fraud and investigations performance, including savings achieved through reactive investigations and proactive anti-fraud work, such as the National Fraud Initiative and the NFI Fraud Hub. Enhanced vetting outcomes for new recruits will also be presented.

Quarter 1 Risk Update

This report, also presented by Mike Pinder, Assistant Director of Audit and Investigation, will provide an update on the council's strategic risks. The Strategic Leadership Team (SLT) is responsible for reviewing the Strategic Risk Register (SRR) and ensuring that risk management aligns with the council's risk appetite. The report indicates that the number of strategic risks has increased to 14 since the fourth quarter, with the addition of a risk related to regulatory compliance in Children's Services following an OFSTED focused visit. Mitigations for other risks have seen minor updates, with no changes to risk scores. The report will be accompanied by Appendices A (Strategic Risk Register), B (Heat Map), and C (Risk Scoring Matrix).

Whistleblowing – Annual Report

The Audit Committee is scheduled to receive an annual report on whistleblowing disclosures made under the council's policy between 1 September 2025 and 31 August 2026. The report, presented by Mike Pinder, Assistant Director of Audit and Investigations, will provide an overview of cases reported, investigations undertaken, and their outcomes. The whistleblowing policy has been reviewed and updated to include sexual harassment cases, reflecting changes in legislation. Between the specified dates, one new whistleblowing referral was received, and two cases were closed. One case remains open and will be updated in the next review. The report also includes the Whistleblowing Policy itself as Appendix A.

Audit Committee Workplan

The committee will consider the draft indicative work plan for 2026/27. This plan outlines the proposed areas of work for the committee throughout the year and is presented in Appendix A. The work plan is described as indicative and subject to change, with some reports noted as 'may be received' to reflect potential changes in circumstances. The committee is asked to agree this draft work plan.

The meeting is scheduled to take place in The Liz Cantell Room, Perceval House, 14-16 Uxbridge Road, Ealing, W5 2HL, on Wednesday, 23 September 2026, at 7:00 pm. The meeting will be held in public.