The Audit and Governance Committee of Gloucestershire Council convened to discuss a range of reports, including updates from KPMG, and the annual governance statement. The committee was also scheduled to review treasury management and internal audit activity.

Statement of Accounts

The committee was asked to approve the council's statement of accounts for the year ending 31 March 2025. The report pack included the draft statement of accounts, and the committee was asked to delegate authority to the Deputy Chief Executive and Executive Director of Corporate Resources and Chair of the Committee to sign the letter of representation on behalf of the council and the Gloucestershire Pension Fund. The SOA Covering Report 2024-25 for Sept 25 AGC noted that the external auditor anticipated issuing an unmodified audit opinion.

KPMG Audit Findings

The committee was scheduled to note the KPMG audit findings reports for Gloucestershire County Council and the Gloucestershire Pension Fund. The Gloucestershire County Council - ISA260 report 24-25 noted that the audit was not yet fully complete, pending testing of journals, completion of sample testing, review of disclosures, and a consistency check of the Annual Governance Statement. The report stated that KPMG did not identify any significant issues in their testing of the valuation of land and buildings, or post-retirement benefit obligations. The DRAFT Gloucrestershire PF LG ISA 260 2025_ for the pension fund stated that work to date had not identified any significant issues other than a control deficiency with regards to the journals review process.

Auditor's Annual Report

The committee was scheduled to receive the Auditor's Annual Report for Gloucestershire County Council. The Gloucestershire County Council - Auditors Annual Report 24-25 draft stated that KPMG issued an unmodified opinion on the council's financial statements, and on the Gloucestershire Pension Fund’s financial statements. The report also noted one significant weakness in respect of arrangements to secure value for money, and that the National Audit Office had not yet concluded its audit of the Whole of Government Accounts.

Annual Governance Statement

The committee was asked to review and approve the Annual Governance Statement, and planned actions to enhance governance arrangements. The AGS Report for AG Committee - 26.09.25 noted that the Audit and Governance Committee has responsibility for approving this statement. The Annual Governance Statement 2024-25 v4 Final signed included a summary of key governance issues and actions to address them. Eight priorities were carried forward from the previous year, one new issue was identified, and five priorities from the 2023/24 action plan were removed.

Treasury Management Update

The committee was asked to note the Treasury Management Update Report. The Mid Year Treasury Report Sept AGC 2025 covered treasury management activities to August 2025, including a summary of the economic climate, an update on the borrowing strategy, a review of investments, responsible investment considerations and compliance with prudential indicators.

Internal Audit Plan

The committee was asked to note that the Internal Audit Plan 2025-26 reflects the current risk profile of the council, and to approve the Internal Audit Plan for the second half of 2025-26. The AGC Internal Audit Plan 2025-26 Header v1 and Appendix A - GCC Internal Audit Plan 2025-26 v1 detailed the proposed audit activity for the second half of the year, including carry forwards, grant certifications, and reviews of areas such as customer data, care homes, and rural strategic estate plan.

Global Internal Audit Standards Update

The committee was asked to note the information on the new standards for Internal Audit. The GIAS Update Header v0.1 and Appendix A - GIAS Report GCC - v1 detailed the key features of the Global Internal Audit Standards and the CIPFA Code of Practice for Internal Audit, and the responsibilities of the committee with regards to the standards.

A&G Chair's Annual Report

The committee was asked to approve the A&G Chair's Annual Report and commend that it be presented to the next County Council meeting. The GCC Chairs Annual Report 2024-25 Final summarised the committee's work in 2024-25, including oversight of internal and external audit, risk management, regulatory and governance matters, treasury management, and the annual statement of accounts and AGS.

Internal Audit Activity Progress Report

The committee was asked to note the Internal Audit Activity Progress Report. The AGC Progress Header v0.1, Appendix A - Internal Audit Progress Report 2025-26 v0.1, and Appendix C - Recommendation Monitoring - Recommendations Exceeded Implementation Dates provided an update on progress against the Internal Audit Plan 2025-26, assurance opinions, and overdue recommendations.

Annual Review of LGSCO Complaints

The committee was asked to note the Annual Review of Local Government and Social Care Ombudsman Complaints. The Annual Review of LGSCO outcomes - Sep 2025 and Annual Review of LGSCO outcomes - Appx 2 - LGSCO Annual Letter 2025 reviewed the handling of complaints referred to the Local Government and Social Care Ombudsman during 2024/25, and the council's arrangements for handling complaints.

Data Protection Officer Annual Report

The committee was asked to note the Data Protection Officer Annual Report. The 2024-2025 DPO Annual Report outlined progress, challenges, and priorities in managing personal data across the council.

SHE Annual Report

The committee was asked to note the SHE Annual Report. The SHE Annual Report 2025 summarised the council's health and safety performance, and the management of the health and safety of employees and those affected by their activities.

Exclusion of Press and Public

The committee was asked to consider a motion to exclude the press and public from the meeting for certain agenda items, due to the likely disclosure of exempt information.