Here is a summary of the Rotherham Council Audit Committee meeting scheduled for 25 September 2025. The meeting will cover a range of topics, including information governance, anti-fraud measures, internal audit progress, and corporate governance. The committee will also review its forward work plan and receive updates on partial opinion audits.

Anti-Fraud and Corruption

The committee will be asked to review and comment on the revised Anti-Fraud and Corruption Policy, and to approve the revised Anti-Fraud and Corruption Strategy. According to the report pack, the council is expected to review its anti-fraud and corruption arrangements against the Fighting Fraud and Corruption Locally Checklist. The report pack states that the updated Anti-Fraud & Corruption Policy, attached as an appendix, has been reviewed with only minor changes. The Anti-Fraud & Corruption Strategy, also attached, shows how the aims of the policy are achieved. The self-assessment against the Fighting Fraud and Corruption Locally Checklist is a review against best practice which results in an action plan for maintaining and developing the council's arrangements. The report pack states that Rotherham Metropolitan Borough Council expects the highest standards of conduct and integrity from all who have dealings with it, including staff, members, contractors, volunteers and the public. The council is committed to eliminating fraud and corruption and to ensuring that all activities are conducted ethically, honestly and to the highest possible standard.

Information Governance Annual Report

The Audit Committee will be asked to note the production of the Information Governance Annual Report 2024/25, and that the council continues to maintain its information governance practices and processes in compliance with legislation. The report pack states that the key issue is to ensure that compliance with data protection and freedom of information legislation is maintained. The Corporate Information Governance Group (CIGG) fulfils a core function in monitoring and overseeing information risks by regularly monitoring the effectiveness of the council's governance and implementation of its responsibilities for Data Protection and Freedom of Information. The report pack also states that overall 98% of Freedom of Information requests were responded to within the statutory time limits. The number of requests received during Year 2024/25 was 1,347 compared to 1,307 in 2023/2024. The number of Right of Access Requests received during 2024/25 was 235, which is an increase to the numerical volume received in 2023/2024. The council actively encourages services to report any suspected data incidents, and all reported cases are investigated. Serious beaches are reported to the Information Commissioner's Office (ICO) and two incidents were reported to ICO in 2024/2025 financial year.

Internal Audit Progress Report and Draft Audit Strategy

The committee will be asked to note the internal audit work undertaken since the last Audit Committee, and the key issues that have arisen from it. The committee will also be asked to approve the performance objectives of Internal Audit and the actions being taken by audit management in respect of meeting the performance objectives, and to review and comment on the Draft Audit Strategy 2025-28. The report pack states that Internal Audit produced a risk-based Audit Plan for 2025/26 and presented it to the Audit Committee at its meeting on 11th March 2025. The Internal Audit Progress Report gives an update on the work undertaken over the period. The audit plan is included as an appendix to the report. The report pack also states that the Global Internal Audit Standards (UK Public Sector) require that the Head of Internal Audit reports periodically to the Audit Committee. The Draft Audit Strategy 2025-28 has been developed in accordance with the Global Internal Audit Standards (UK Public Sector). The strategy sets out the vision, strategic objectives and initiatives and an action plan of how they will be delivered.

Code of Corporate Governance

The Audit Committee will be asked to consider the refreshed version of the Code of Corporate Governance and advise if any amendments or further development work is deemed necessary. The report pack states that in April 2016, CIPFA and SOLACE published revised guidance on delivering good governance in Local government. In May 2025 CIPFA issued an addendum to the guidance covering the annual review of governance and the annual governance statement. The changes this year are mostly as a consequence of that guidance and can be seen through the track changes shown on Code of Corporate Governance 2025 Track Changes. The guidance sets out the seven key principles which underpin the governance of each local government organisation. The Council's local Code follows these principles and demonstrates how they are applied and evidenced in practice.

Partial Opinion Audits Progress Report

The Audit Committee will be asked to note the contents of the Partial Opinion Updates report. The purpose of this report is to provide assurance to the Audit Committee in relation to the actions taken, and implementation of the recommendations made with regard to the partial assurance Internal Audit reports on:

• Asset Management property acquisitions and disposals
• Building Security Follow up
• Water safety (legionella) compliance (Corporate Landlord)
• Water safety (legionella) compliance (Housing)
• Music Service income
• Home to School Transport.

Audit Committee Forward Work Plan

The Audit Committee will be asked to review the Audit Committee Forward Plan and suggest any amendments to it. The report pack states that the forward work plan is designed to ensure that the key Audit Committee responsibilities are fulfilled. The work plan for the coming year by date is presented to each Committee meeting for review and amendment.

The meeting will also consider:

• Apologies for Absence
• Declarations of Interest
• Questions from Members of the Public or the Press
• Exclusion of the Press and Public for a discussion on Risk Management
• The minutes of the previous meeting held on 29th July, 2025¹
• External Audit Progress Report from Grant Thornton, External Auditors
• Items for Referral for Scrutiny
• Urgent Business