Here is a summary of the topics that were scheduled for discussion at the Audit and Governance Committee meeting on 10 July 2025. It is important to note that this summary is based solely on the agenda and associated documents, and does not reflect any actual discussions, decisions, or outcomes of the meeting.

The Audit and Governance Committee of Wiltshire Council was scheduled to convene to address a range of issues, including internal and external audit reports, risk management, governance statements, and policy reviews. Rich Clark, Chief Executive of SWAP¹, and representatives from Grant Thornton were expected to be present to provide updates and answer questions.

External Audit Plans

The committee was scheduled to receive the external audit plan from Grant Thornton for the 2024/25 audit, as well as the Wiltshire Pension Fund external audit plan for the same period.

Annual Governance Statement

The committee was to consider the Annual Governance Statement (AGS) for 2024/25. The AGS is meant to demonstrate how the council is meeting the principles of good governance as set out in its code of corporate governance. The report pack included an update on improvements suggested in the 2023/24 AGS, covering areas such as:

• Contract management
• Working with the voluntary and community sector
• Publishing officer decisions
• Area boards
• Strategic narrative of place
• Asset management and capital investment
• Transformation
• Collaboration with councils in the Wessex area
• Decision-making processes
• Cabinet support
• Risk management
• Budget setting
• Transparency

The AGS also included statements from the Monitoring Officer regarding unregistered placements for children, Deprivation of Liberty Safeguards (DoLS), and the non-completion of accounts by the external auditor.

Internal Audit Updates

The committee was scheduled to receive internal audit updates from SWAP, including progress on management action plans related to a limited assurance internal audit for ICT Service Provider Management. The report pack included an executive summary, audit opinion, details of significant organisational risks, and an overview of SWAP's performance measures.

SWAP's audit plan coverage assessment sought to align with the council's strategic risk profile, business plan objectives, corporate risks, and service risks. The report pack noted a gap in coverage for the strategic risk relating to increasing vulnerability to climate impacts.

Policy Review Process

The committee was to receive a report on the policy review process within Wiltshire Council. The report pack included the Strategy and Policy Development Framework and the Policy, Strategy, Plan Register 2025.

Partnerships

The committee was scheduled to receive reports on key partnership activity. The report pack included a Partnership Register and an Annual Partnership Report. The register listed 51 active partnerships, while the annual report provided updates on the activity of these partnerships.

Risk Management

The committee was to receive the annual risk management update. The report pack noted that a new Risk Management Policy was approved by Cabinet in May 2024 and that a Strategic Risk Working Group had been established. The report pack also summarised the findings of a recent internal audit of risk management processes.

ICT Service Provider Management

The committee was scheduled to receive management action plans in relation to a limited assurance internal audit for ICT Service Provider Management. The report pack included a SWAP audit report which identified gaps and weaknesses in contract oversight and risk management, business continuity and termination protocols, and policy governance and user engagement.

Other Business

The agenda also included standard items such as apologies, approval of previous meeting minutes, declarations of interest, and chairman's announcements. Additionally, the committee was to note the forward work programme and the date of the next meeting.