Here is a summary of the agenda for the Governance and Audit Committee meeting on 30 September 2025. The committee is scheduled to discuss the value for money risk assessment, a progress report on the District Joint Committee, and the Local Government and Social Care Ombudsman annual review. The committee will also discuss internal audit progress and a follow-up report, and review the committee work plan.

Value for Money Risk Assessment

KPMG LLP (UK), the council's external auditors, have prepared a Value for Money Risk Assessment for the year ending 31 March 2025. The report evaluates the council's arrangements against three value for money criteria: financial sustainability, governance, and improving economy, efficiency and effectiveness. The assessment considers budget setting and monitoring, consistency between financial and operational plans, and risk management. It also looks at governance structures, anti-fraud controls, and compliance with laws and regulations. The report assesses how the council monitors service performance, engages with partners, and monitors outsourced services. The report identifies that the council's code of conduct and related policies are outdated and have not been recently reviewed. The report also follows up on performance improvement observations from the prior year, including savings plans, risk management strategy, and contract exceptions.

District Joint Committee Progress

The committee will receive an update on the progress of the District Joint Committee (DJC). The DJC includes the Lincolnshire District Councils and is a platform for co-ordination amongst the non-constituent Councils to represent the interests of the Districts on the Greater Lincolnshire Mayoral Combined County Authority (GLCCA). Lincolnshire County Council, North Lincolnshire Council, and North East Lincolnshire Council are the constituent members of the GLCCA, the 7 Lincolnshire Districts are non-constituent members of the GLCCA. The DJC is the legal mechanism for the nomination of non-constituent members onto the GLCCA and its boards and committees. The report will provide an update on membership and representation on the Greater Lincolnshire Mayoral Combined County Authority, and forthcoming meetings. Councillor Richard Wright, North Kesteven Council, is the current chairman of the DJC. Councillors Wright, Tweddle, Leyland and Worth have been appointed to attend the meetings of the Combined Authority. The Leader of West Lindsey District has been appointed onto the Employment and Skills Board and the Transport Board.

Local Government and Social Care Ombudsman (LGSCO) Annual Review

The committee will review the Local Government and Social Care Ombudsman (LGSCO) Annual Review Letter Report 2024/25. The report covers complaints referred to and decided by the LGSCO between April 2024 and March 2025. The report examines the types and outcomes of complaints referred and benchmarks them with other similar local authorities. The report will compare West Lindsey District Council’s performance with 20 other similar authorities in terms of complaints referred, investigated and upheld by the LGSCO. The report notes that 14 new complaints were referred to the LGSCO in 2024/25, with the majority relating to planning and development services. The LGSCO investigated 2 complaints and upheld 1 complaint in 2024/25, relating to environmental protection and community safety services. The report will provide details of the complaints that were upheld, and the learning and improvement actions taken.

Internal Audit

RSM UK Risk Assurance Services LLP undertakes the internal audit for West Lindsey District Council.

Internal Audit Progress Report Q2

The committee will review the Internal Audit Progress Report for Quarter 2. The report will outline progress against the internal audit plan for 2025/26 and provide an update on key performance indicators. The report will provide details of the progress made against the internal audit plan, and fieldwork dates for the internal audits scheduled for 2025/26. The report notes that one report has been issued as final since the last Governance and Audit Committee meeting in July 2025, the Follow Up (2.25/26).

Internal Audit Follow-Up Report

The committee will review the Internal Audit Follow-up Report for Quarter 1. The report outlines the findings of the review on progress against previously agreed management actions which were outstanding as of 30 June 2025. These actions are from audits of Equality Impact Assessment, Staff Appraisal Process, Purchasing and Creditors, Complaints Handling (Standards Regime), Project and Programme Management, and Procurement. The report will summarise progress on all actions, and detail findings and actions against any action which has not been completed, with new deadlines set.

Committee Work Plan

The committee will review its work plan.