The Audit and Governance Committee convened to discuss internal audit updates, the Grant Thornton audit progress report, and various sector updates impacting Folkestone & Hythe District Council. The committee received and noted reports from the East Kent Audit Partnership (EKAP) and Grant Thornton, focusing on the progress of the 2024/25 audit and compliance with regulatory standards. Members also reviewed the corporate risk register and updates on health and safety, code of conduct complaints, and council contracts.

Grant Thornton Audit Progress Report

The committee received an update from Grant Thornton on the progress of the 2024/25 audit, including sector updates relevant to Folkestone & Hythe District Council. Jonathan Smith, Chief Officer, Financial Services, introduced the report, and officers from Grant Thornton, including Sophia Brown, Key Audit Partner, and Keiran McDermid, Manager, presented the audit plan.

Key points from the report included:

• The audit planning stage was complete, and fieldwork was scheduled to start in October.
• Value for Money (VFM) work commenced in July.
• Grant Thornton aimed to present their Audit Findings Report to the Audit & Governance Committee on 17 December 2025.

The report also provided sector updates, including the government's response to the consultation on the future of local audit in England and the establishment of a new Local Audit Office (LAO) effective from 1 April 2026.

The committee resolved to:

• Receive and note the Grant Thornton Audit Progress Report.
• Note the progress of the 2024/25 Audit.
• Consider the sector updates.

Quarterly Internal Audit Update Report

The committee received the Quarterly Internal Audit Update Report from the Head of the East Kent Audit Partnership (EKAP), which summarised EKAP's work since the last meeting and detailed its performance up to 30 June 2025. Mrs Christine Parker, Head of East Kent Audit Partnership, and Mr Chris Parker, Deputy Head of Audit, presented the report.

The report highlighted the completion of two internal audit assignments:

• Housing Benefit Administration & Assessment: Received substantial assurance.
• Preparedness for Housing Consumer Standards: Also received substantial assurance.

Five follow-up reviews were completed, ensuring that previously made recommendations had been implemented.

The committee resolved to:

• Receive and note the Quarterly Internal Audit Update Report.
• Note the results of the work carried out by the East Kent Audit Partnership.

Corporate Risk Register

The committee received an update to the Corporate Risk Register, which identified current risks facing the council. Jonathan Hicks, Governance, Performance & Risk Manager, introduced the report.