The Governance and Audit Committee of Breckland Council were scheduled to meet on 18 September 2025 to discuss the strategic risk report for the second quarter of 2025/26, the council's risk policy, and proposed changes to the council's constitution. The committee was also expected to review its work programme.

Q2 Strategic Risk Report

Councillor Alison Webb, Executive Member for Customer & Corporate Services, was scheduled to present the Q2 Strategic Risk Report to the committee. The report provided an overview of the council's risk landscape as of September 2025.

The report noted that there were 11 risks included within the update, one fewer than in the Q1 report. The committee was informed that the Corporate Management Team (CMT) had opted to remove the risk related to emerging government policy, preferring to add specific policy-based risks when required, as seen in the waste strategy, nutrient neutrality, devolution and local government reorganisation risks.

The report stated that the majority of the council's remaining strategic risks remained at a stable level, with work ongoing to bring them to the appropriate risk appetite level.

Notable risks mentioned in the report included:

• Increased demand for Housing services, which had a risk score of 16 (4x4). The report noted that the council's risk position remained the same, with a long-term view that this level would be maintained for the foreseeable future due to the nature of the risk and its ability to control demand, which is outside of its control.
• Rising Temporary Accommodation cost, which had a risk score of 20 (5X4). The council has elected to refocus this risk away from dual elements of demand and financial cost, to just focus on the current financial element of temporary accommodation.
• Nutrient Neutrality, which had a risk score of 9 (3x3). Since the last update, both housing decisions and housing delivery have begun to happen within those areas of the district that have been impacted by nutrient neutrality.
• Failure to deliver the local plan and its delivery plan, which had a risk score of 9 (3x3). Work around the local plan continues in line with the local development scheme.
• Waste strategy, which had a risk score of 15 (5x3). The council has now received greater clarity around burdens funding from central government, which had reduced the risk level to the organisation.
• Critical breach of ICT security, which had a risk score of 16 (4x4). The council continues to maintain its risk level with regard to cyber security.
• Medium-term financial plan not delivered, which had a risk score of 9 (3x3). A draft budget has been prepared, which delivers a balanced budget for 2025-26 and 2026-27 providing the Evolve programme is delivered.
• Strategic Contract Management, which had a risk score of 6 (3x2). This risk sits within the open bracket in the council's risk appetite and there has been no change in score since last Quarter.
• Failure to deliver the council's corporate plan and corporate objectives, which had a risk score of 9 (3x3). Four corporate plan actions have been flagged as amber, with none flagged as red.
• Devolution, which had a risk score of 10 (5x2). The council's ability to mitigate this risk to an appropriate level is limited due to the ongoing discussion around both elements.
• Local Government Reorganisation (LGR), which had a risk score of 16 (4x4). The council's position is that the government's policy and approach to LGR is extremely concerning, and risks jeopardising service delivery for residents.

Risk Policy

Councillor Alison Webb was also scheduled to present the council's risk management framework for review. The framework outlines the fundamental principles adopted by the council on risk management.

The framework states that risk management is an essential part of sound governance and good management within any organisation, and that it is intended to be a planned and systematic approach to the identification, assessment and management of the risks facing the council.

The framework also sets out the roles and responsibilities of officers and elected members in relation to risk management, as well as the arrangements for monitoring and reporting risk.

The framework includes a risk appetite statement, which refers to the council's attitude towards risk, and dictates the amount of risk that it considers acceptable. The framework states that the council should seek to review its risk appetite annually at a minimum.

The framework also includes a methodology for identifying, assessing and managing risk within the council.

Constitution Changes

Paul Hewett, Executive Member Property, Projects and Procurement, and Rob Walker, Deputy Chief Executive and Monitoring Officer, were scheduled to present a report on proposed changes to the council's constitution. The proposed changes relate to the new Contract Procurement Rules and Scheme of Delegations to Officers.

The report noted that the proposed new rules reflect a significant update in line with the requirements of the Procurement Act 2023, which received Royal Assent on 26 October 2023 and came into force on 24 February 2025. The Act has repealed the Public Contracts Regulations 2015, the Concessions Contracts Regulations 2016 and the Utilities Contracts Regulations 2016, to become the law that regulates procurement in the UK.

The report stated that the new rules promote stronger governance, auditability and cleaner procedural steps and have been designed at all stages to support the enhanced transparency requirements of the Procurement Act 2023 and use of the Government's Central Digital Platform.

The report also noted that technical elements of the procurement process have been removed and taken offline to the Procurement Handbook so that more process and specific detail can be included here and these processes can be regularly updated without the requirement to frequently update these.

The report recommended that the committee approve the new Contract Procurement Rules, delegate to the Monitoring Officer to make any further necessary changes to the Contract Procedure Rules if required to comply with subsequent guidance, policy and updated legislation, and approve the proposed updated Scheme of Delegation for Officers relating to Contracts.

Work Programme

The committee was also scheduled to consider its work programme and whether any additions, deletions or amendments were required.