The Audit and Standards Committee for Stroud District Council is scheduled to meet on Tuesday, 23 September 2025, to discuss a range of topics including complaints reporting, service standards, treasury management, and internal audit plans. The committee will also consider the appointment of an independent person and review the strategic risk register.

Annual Complaints Reporting

The committee is scheduled to discuss a new approach to reporting and publishing council complaints performance. A key element of this is a request for the committee to formally accept the position of member responsible for complaints as defined in the Ombudsman Complaint Handling Code¹.

According to the report pack, improvements to complaint performance reporting have been requested by committee members, and such reporting is expected by the newest joint code of practice from the Local Government and Social Care Ombudsman and Housing Ombudsman. The report pack states that the council should produce:

a qualitative and quantitative analysis of the organisation's complaint handling performance. This should also include a summary of the types of complaints the organisation has refused to accept.

The illustrative complaints report shows data from the first quarter of the 2025/26 financial year, and includes data points such as volumes, on-time performance, outcomes, root causes, and learning actions. The report pack notes that updated performance data will be produced quarterly and made publicly available.

The report pack recommends that the Audit & Standards Committee agree to act as the member responsible for complaints, and for the council's constitution to be updated to reflect this, subject to approval at Full Council.

Annual Performance of Our Service Standards

The committee is scheduled to receive annual performance data and commentary relating to the council's service standards, as well as an update on the development of the Customer Contact Centre.

The report pack notes that the council developed corporate standards in November 2021, setting out what communities should expect when accessing council services. These standards include customer care principles (helpful, fair and honest, friendly and understanding, accessible to all) and response times for various contact channels.

The report pack includes performance metrics for telephone contact data, email contact and response times (for recycling@stroud.gov.uk), reception visitor data, and online enquiries. It also presents key feedback data and response times for Freedom of Information requests and Subject Access Requests², as well as data on compliments received.

The report pack also details the development of the Customer Contact Centre, noting that the team answers 50% of calls via the main SDC number (01453 766321) and are trained in waste and recycling, council tax, elections and community services.

1st Quarter Treasury Management Activity Report 2025/26

The committee is scheduled to receive an update on treasury management activity as of 30 June 2025. The report pack states that treasury management includes:

The management of the local authority's investments and cash flows, its banking, money market and capital market transactions; the effective control of the risks associated with those activities; and the pursuit of optimum performance consistent with those risks.

The report pack includes a review of the Treasury Management Strategy Statement and Investment Strategy, the council's investment portfolio and borrowing strategy for 2025/26, and compliance with treasury and prudential limits.

Draft Internal Audit Plan 2025-26

The committee is scheduled to be provided with a summary of the draft Risk Based Internal Audit Plan 2025-26, as required by the Accounts and Audit Regulations 2015³ and the Global Internal Audit Standards (GIAS) in the UK Public Sector 2025.

The report pack notes that all councils must make proper provision for internal audit, and that a risk-based internal audit plan should be based on the risk profile of the council. The proposed activity should be consistent with the council's priorities and objectives, and take into account the risk management framework and risk appetite levels.

The report pack states that a consultation process took place with the Senior Leadership Team, Heads of Service and Service Managers to establish priorities and assurance requirements. The plan is stated in terms of estimated days input to the council of 438 audit days across 2025-26, with 219 days in the Q1 and Q2 Plan.

Global Internal Audit Standards Update

The committee is scheduled to be informed of the new Global Internal Audit Standards (GIAS). The report pack notes that the Chartered Institute for Public Finance Accountants (CIPFA) has developed a new Application Note (2025) which accepts the GIAS as the standards for the professional practice of Internal Audit in England in local government.

The report pack summarises the new standards, the scope of the change, what the changes are, topical requirements, and preparation for the new standards.

Appointment of Independent Person

The committee is scheduled to consider the appointment of one Independent Person to be co-opted as a member of the committee.

The report pack notes that the council resolved on 19 December 2019 that an independent person was to be co-opted as a member of the committee on a non-voting basis. The advertisement for the role was published on 9 July 2025, and four shortlisted candidates were interviewed.

Strategic Risk Register Update

The committee is scheduled to receive an update on the Strategic Risk Register.

The report pack notes that of the 25 strategic risks, 19 have been reviewed and reassessed in the last quarter. Risk SR18, relating to the Brimscombe Port development, has been revised and the risk score has increased following the withdrawal of the selected developer.

A new risk, SR30, relating to not having an up-to-date local plan and non-compliance with national legislation, has been added to the register.

The report pack also refers to the development of a Local Government Reorganisation Risk Register, which has been developed to capture the key risks currently facing the authority, as well as the emerging risks anticipated as the council moves into the transition phase.

Internal Audit Activity Progress Report 2025-26

The committee is scheduled to be informed of the internal audit activity progress in relation to the approved Internal Audit Plan 2025-26.

The report pack summarises the progress against the plan, the outcomes of the 2025-26 internal audit activity delivered up to the end of August 2025, and the number of recommendations that remain open from previous years.

The report pack notes that the following assurance criteria are applied to internal audit reports: substantial, acceptable, limited, and no assurance.

The report pack also includes a table summarising the audits delivered this period, including Leisure Centre Performance, Climate Change – Outcomes / VFM of current service delivery, Section 106, Customer Services, and Home Upgrade Grant – Year 2.