The Audit Committee of Haringey Council was scheduled to consider a range of financial and governance matters. Key discussions were scheduled to focus on the external auditor's annual report, internal audit progress, and the council's anti-fraud and corruption strategies. The committee was also scheduled to review treasury management activities and the corporate risk register.

2025/26 External Auditor's Annual Report

The Audit Committee was scheduled to consider the draft Auditor's Annual Report for 2025/26 from KPMG. This report was scheduled to summarise KPMG's findings regarding the council's Value for Money work. The report, prepared in line with the Code of Audit Practice¹, was scheduled to be presented to the committee for noting, with the final version scheduled to be submitted in January 2027. The draft report indicated that KPMG would issue a disclaimer of opinion on the council's financial statements due to insufficient audit evidence. It also highlighted four significant weaknesses identified in the council's arrangements for securing economy, efficiency, and effectiveness in its use of resources, all of which were consistent with prior year findings. These weaknesses were scheduled to relate to financial sustainability, specifically in cost setting and budgetary processes, and the identification and monitoring of cost-saving schemes. The report was also scheduled to note a statutory recommendation made by KPMG in May 2026 concerning the council's difficulties in setting and delivering a comprehensive savings plan to address its deteriorating financial position.

Internal Audit Progress Report

The committee was scheduled to receive an update on the work undertaken by Internal Audit between 1 April and 31 August 2026, as detailed in a report prepared by Forvis Mazars². This report was scheduled to focus on progress against the approved internal audit plan, including the number of audit reports issued and finalised. The internal audit activity for the first period of 2026/27 indicated that 13 reviews had been completed, with significant weaknesses identified in several areas. The assurance levels assigned to these audits were scheduled to be Adequate for four, and Limited for eight, with one advisory report. Recurring themes across finance, property, commissioning, and service management were noted, potentially impacting the Head of Internal Audit's annual opinion. The report was also scheduled to detail the status of internal audit recommendations, with 61 high-priority recommendations overdue as of 30 September 2026. Specific audits highlighted were scheduled to include Project Management of Non-Corporate Savings and Corporate Arrangements for Commissioning, both scheduled to receive Limited assurance.

Anti-Fraud, Bribery and Corruption Progress Report and Strategy

The committee was scheduled to review the first quarter progress report for 2026/27 on the council's anti-fraud, bribery, and corruption activities. This report was scheduled to detail the work undertaken by the in-house Audit and Risk team, aligning with the council's Anti-Fraud, Bribery & Corruption Strategy³ and operational work plan. Key activities planned for the year were scheduled to include a review of the Anti-Fraud, Bribery and Corruption Policy and Strategy, refreshing the Fraud Plan and Risk Assessment, and promoting fraud reporting routes. The report was also scheduled to cover proactive work such as International Fraud Awareness Week, fraud awareness training, data analytics reviews, and participation in the National Fraud Initiative⁴. Investigations conducted by the team were scheduled to fall into categories including Blue Badge Fraud, Tenancy Fraud, and Internal Employee Investigations. The committee was also scheduled to review and endorse the updated Corporate Anti-fraud and Corruption Strategy⁵ for 2026-2029, along with supporting documents such as the Fraud Response Plan, Whistleblowing Policy⁶, Sanctions Policy⁷, Anti-money Laundering Policy⁸, and Anti-Bribery and Corruption Policy⁹.

Treasury Management Q2 Report 2026-27

An update on the council's treasury management activities and performance for the six months ending 30 September 2026 was scheduled for review. This report, prepared in accordance with the CIPFA Code¹⁰, was scheduled to provide details on borrowing and investment activities, highlighting compliance with the approved Treasury Management Strategy¹¹. The report was scheduled to note that all treasury activities undertaken during the period were scheduled to comply fully with the CIPFA Code and the Council's approved Treasury Management Strategy, with the exception of lease levels in comparison to the Operational Boundary and Authorised Limit. The economic background section was scheduled to cover global and UK economic conditions, including the impact of the conflict in the Middle East on energy prices and inflation, and the Bank of England's monetary policy. The report was scheduled to detail borrowing activity, noting a decrease in loans to £1,160.9m, and treasury investment activity, showing total investments of £46.9m. Compliance with treasury management prudential indicators, including security, liquidity, interest rate exposures, and maturity structure of borrowing, was also scheduled to be presented.

Risk Management Updated - Corporate Risk Register

The committee was scheduled to review the Council's Corporate Risk Register as at 13 October 2026. This agenda item was scheduled to allow the committee to note the register and be satisfied that appropriate mitigating actions were being completed in a timely manner. The report was scheduled to highlight the most significant Red risks, including reducing reliance on Exceptional Financial Support¹², the North London Heat and Power Project¹³, Building Control reforms, the UK Emissions Trading Scheme¹⁴, and the non-delivery of transformational change. Significant Amber risks were also scheduled to be discussed, such as safeguarding vulnerable children and adults, and failure to meet Housing regulatory compliance standards. The report was scheduled to outline planned initiatives to enhance risk management practice, including risk identification for Housing Services, defining risk appetite for CLT, and developing assurance mapping.

KPMG LLP Statutory and Non-Statutory Recommendations – Update on Progress

An update was scheduled on the progress made in response to the Statutory and Non-Statutory recommendations issued by KPMG LLP on 18 May 2026. These recommendations were agreed by the Council on 20 July 2026, with the Audit Committee tasked with monitoring progress. This report was scheduled to be the first update since the Full Council meeting and was scheduled to detail the Council's response to the recommendations, which were scheduled to primarily focus on the council's financial position, the need for Exceptional Financial Support, and its impact on financial sustainability. The update was scheduled to outline the progress made on the three-year Financial Resilience Plan¹⁵, which focuses on priority service areas for cost reductions and income generation.

Audit Committee Member Skills Matrix

The committee was scheduled to review the outcome of a self-assessment undertaken by its members regarding their skills and awareness across various areas within the committee's remit. This assessment was scheduled to be agreed at a previous meeting on 23 July 2026 and was intended to identify any training needs. The results were scheduled to be used to develop a risk-based training programme, prioritising areas with lower scores. The report was scheduled to highlight Risk Management as the area with the highest member awareness and Treasury Management as the area with the lowest. Proposed training dates for Counter Fraud, Treasury Management, and Corporate Governance were scheduled to be presented.