The Audit Board of Dartford Council is scheduled to meet on Wednesday, 8 October 2025, to discuss a range of topics including updates from external and internal auditors, risk management, and counter-fraud measures. Members will also consider the annual report of the Monitoring Officer, a review of complaints, and a procurement update. The meeting will also cover the proposed work plan for the committee.

External Audit Update

The Audit Board is expected to receive an update from the external auditor, Grant Thornton UK, regarding their progress and sector updates. According to the Reports from the External Auditor, the external audit of the 2024/25 accounts is expected to start in October 2025. The Dartford BC 2024-25 Interim Auditors Annual Report September 2025 will be presented, covering value for money arrangements. The Dartford BC - GT Audit Progress Report and Sector Update October 2025 includes sector updates on:

• Lessons from 2023-24 auditors' annual reports
• Fair Funding Review 2.0
• Local government financial sustainability
• The Spending Review
• Financial instruments in local government accounts
• The local authority backstop
• Reorganisation update
• Other structural changes
• Public procurement
• Keeping fit for the future
• Keeping the leisure estate fit for the future
• Asylum seekers update
• Future webinars for members of audit committees
• Audit committee resources

The report notes that the National Audit Office (NAO) published Local Audit Reset and Recovery Implementation Guidance. The report also refers to the government's vision for a simpler form of local government as detailed in the English Devolution White Paper of December 2024.

Internal Audit Matters

The Audit Board will be given an update on internal audit outcomes and activities since the annual report in July 2025. The Internal Audit Update Covering Report - October 2025 includes quality and performance information to allow oversight of the Internal Audit Service. The Appendix A - Internal Audit Update Report - October 2025 states that since the last update in July 2025, one audit has been completed, and it provides the current status of ongoing audits. The report also provides an update on the intention to procure an External Quality Assessment (EQA) in the 2025/26 financial year. The Internal Audit External Quality Assessment 2026 report notes that standard 8.4 states:

The chief audit executive must develop a plan for an external quality assessment and discuss the plan with the board. The external assessment must be performed at least once every five years by a qualified, independent assessor or assessment team. The requirement for an external quality assessment may also be met through a self-assessment with independent validation.

The last EQA exercise for the Dartford & Sevenoaks Audit Partnership was completed in January 2021, and the next is therefore due.

Counter-Fraud and Corruption Strategy and Whistleblowing Policy

The Audit Board will consider approving the updated Counter Fraud and Corruption Strategy and the Whistleblowing Policy. The Counter Fraud and Whistleblowing Policies Covering Report notes that both policies were last approved by the Board in 2023 and have been reviewed to reflect current recommended practice. The report also mentions proposals to promote fraud awareness during International Fraud Awareness Week, which runs from 16-22 November. The Counter-Fraud and Corruption Strategy is based on elements that will contribute towards a strong anti-fraud culture and practice across the council, and supports the Fighting Fraud and Corruption Locally Strategy. The Whistleblowing Policy is designed to align with the Whistleblowing Commission's Code of Practice 2013, which sets out a best practice whistleblowing framework for the Public Sector.

Annual Report of the Monitoring Officer

The Audit Board will receive the annual report of the Monitoring Officer for the civic year 2024-2025. The MO Report 2425v2 covers key reportable information and forms part of the wider ethical governance management and arrangements. The report highlights key areas where reporting is necessary in relation to the Monitoring Officer's functions and responsibilities.

Complaints Monitoring and Procedure Review

The Audit Board will review the Complaint Report 2425, which covers the key reportable information for the year 2024-2025. The report provides information about the operation of the Corporate Complaints Procedure (CCP) and provides information about the level of activity and an assessment of how well the council is doing in relation to the standard which it expects to achieve, including the meeting of timescales.

Procurement Update

The Audit Board will receive a Procurement Update Waivers and Procurement Strategy Covering Report Oct25 on the use of waivers and progress of the Procurement Strategy key focus areas. The report provides an update on the use of waivers over the last 6 months (April 2025-September 2025) compared to the same timeframe last year, along with a summary of the type of waiver with additional reasoning. It also shows progress against the key focus areas within the 2023-2027 Procurement Strategy.

Strategic Risk Register Review

The Audit Board will be asked to approve an updated Strategic Risk Register. The Strategic Risk Register October 2025 focuses on risks that may impact the ability to function effectively as a council and deliver key services to residents. The current and target controls have been reviewed for each risk, and further target controls have been identified for some risks to try to reduce the risk rating.

Draft Committee Work Plan

The Audit Board will consider its rolling draft work plan for the ensuing 2025-26 municipal year and beyond. The DRAFT Cover report Work Plan 2025-26 2 notes that in considering whether a particular topic or function should be included in the Board's Work Plan, members need to be mindful that the Board undertakes specific functions, including delegated and referred functions. The Draft Work Plan Appendix A sets out a proposed rolling Work Plan for the 2025-26 municipal year and beyond for members' consideration.

Other Items

The agenda includes items for apologies for absence, declarations of interest, confirmation of the minutes of the meeting held on 23 July 2025, urgent items, and references from other committees, if any. There is also an item for member training on member standards.