The Audit and Governance Committee of Buckinghamshire Council met on Tuesday 29 September 2026 to discuss the rebuilding of assurance on the council's financial accounts, review the annual reports and financial statements for two local charities, and consider a programme for the excellence of the committee itself. Key decisions included approving the annual reports and financial statements for Farnham Park Sports Fields Charity and Higginson Park Charity, endorsing the proposed Audit and Governance Committee Excellence Programme, and approving and adopting updates to the Buckinghamshire Council's Covert Surveillance Policy.

External Audit Update: Rebuilding Assurance on Financial Accounts

The committee received an update from KPMG, the council's external auditors, on the progress being made to rebuild assurance on the council's financial accounts. Buckinghamshire Council has faced disclaimers of opinion on its accounts for the four years up to and including 2024/25. KPMG has categorised the council's audit as 'B', indicating that while an ISA-compliant approach is theoretically possible, significant operational difficulties are likely. The expectation is to move to a qualified opinion for the 2025/26 financial year, with an unmodified opinion anticipated in 2026/27. The remaining audit work for 2025/26 includes asset valuations and a review of statutory reserves. The audit opinion for 2025/26 is expected to be presented to the committee in January 2027.

Farnham Park Sports Fields Charity Annual Report and Financial Statements 2025/26

The committee reviewed and approved the Farnham Park Sports Fields Charity's Annual Report and Financial Statements for the year ended 31 March 2026. The report indicated a net decrease in funds of £251,000 for the year. A significant development was the transfer of operational responsibility for Farnham Park Playing Fields and South Buckinghamshire Golf Course to Wycombe Wanderers Football Club in August 2026, under new leasing arrangements. These arrangements are expected to bring investment and reduce financial pressures on the charity. Following changes to charity legislation from 1 October 2026, the charity will likely no longer require a statutory audit if its income remains below £500,000. The committee agreed to continue with an annual audit for transparency, with the position to be reassessed next year.

Higginson Park Charity Annual Report and Financial Statements 2025/26

The committee also reviewed and approved the Higginson Park Charity's Annual Report and Financial Statements for the year ended 31 March 2026. The charity reported a net operating surplus of £39,000 before depreciation and other movements, with unrestricted funds increasing to £340,000. Similar to the Farnham Park report, changes in charity legislation mean that Higginson Park Charity may no longer require a statutory audit if its annual income remains below £500,000. The committee noted that the charity's gross assets totalled £6.154 million, meeting the current asset-based audit threshold. Concerns were raised about the relatively low income generated from the park's excellent facilities, and it was agreed to highlight this to the relevant select committee chairman. The committee decided to continue with an annual audit for the charity, reassessing the need each year.

Audit and Governance Committee Excellence Programme

The committee endorsed the proposed Audit and Governance Committee Excellence Programme, developed in collaboration with the committee's chairman, Councillor Matthew Walsh. The programme aims to enhance the committee's effectiveness and contribution to the council's governance and assurance arrangements. Key actions include commissioning an independent effectiveness review of the committee, developing proposals for the appointment of up to two independent members, launching a development framework to strengthen member knowledge and skills, and adopting an ambition statement for the committee to become an exemplar of good practice. The appointment of independent members is seen as crucial for strengthening capability, enhancing challenge, and ensuring continuity, and will be informed by the findings of the effectiveness review.

Annual RIPA and Communications Data Report

The committee received a report on the council's use of surveillance powers under the Regulation of Investigatory Powers Act 2000 (RIPA) and the Investigatory Powers Act 2016. The report indicated that these powers are seldom used, with only three RIPA applications made since March 2025, all by Trading Standards. No Investigatory Powers Act 2016 applications have been submitted. An inspection by the Investigatory Powers Commissioner's Office (IPCO) in July 2026 made recommendations to review the application process and deliver updated training. The committee approved and adopted updates to the Buckinghamshire Council Covert Surveillance Policy, including an increase in the number of authorising officers from two to five to enhance resilience and knowledge. Discussions also touched upon the potential use of these powers in relation to fly-tipping and the need for clear communication regarding their intrusive nature.

The committee also noted the action log and the work programme for future meetings. The next meeting is scheduled for 10 November 2026 at 2 p.m.