The Audit and Governance Committee of West Northamptonshire Council is scheduled to meet on 20 November 2025 to discuss internal and external audit reports, the council's pension fund, risk management, and governance matters. The committee will also review its work programme. Some of the information to be discussed is considered exempt, and the committee will decide whether to exclude the press and public while it is discussed.

West Northants Council External Audit Results Report 2024-25

The committee will consider the West Northants Council External Audit Results Report 2024-25, which summarises the findings from the external audit conducted by Ernst & Young (EY). The report covers the audit of the financial statements for the year ending 31 March 2025, and includes:

• The auditor's opinion on the financial statements
• Key audit matters
• Recommendations for improvement

Appendix A to the report provides a detailed review of the audit findings and recommendations.

Approval of West Northants Council Statement of Accounts 2024-25

The committee will review and approve the West Northants Council Statement of Accounts 2024-25. The statement of accounts provides a comprehensive overview of the council's financial performance and position for the year. It includes:

• The council's income and expenditure
• Assets and liabilities
• Cash flow statement

Appendices A, B, and C to the statement of accounts provide supporting information and analysis.

Pension Fund Annual Report and Statement of Accounts 2024-25

The committee will discuss the Pension Fund Annual Report and Statement of Accounts 2024-25. The report provides an overview of the performance and financial position of the Northamptonshire Pension Fund¹ for the year. It includes:

• Investment performance
• Actuarial valuation
• Governance arrangements

Appendices A, B, C, D.1, D.2 and E to the report provide detailed information on various aspects of the pension fund.

Interim Auditor's Annual Report Year ending 31 March 2025

The Interim Auditor's Annual Report Year ending 31 March 2025 will be presented to the committee. This report provides an update on the work of the interim auditor, including:

• Key findings and recommendations
• Progress against the audit plan
• Any significant issues identified

Internal Audit Progress Report

The Internal Audit Progress Report will be presented. The report provides an update on the work of the internal audit team, including:

• Progress against the audit plan
• Key findings and recommendations
• Any significant issues identified

Appendices A, B, C.1 and D to the report provide detailed information on various aspects of the internal audit function.

Strategic Risk Register

The committee will review the Strategic Risk Register, which identifies the key risks facing the council and the measures in place to manage them. The register includes:

• Description of each risk
• Potential impact
• Mitigation strategies

Appendices A and B to the register provide further details on the risk assessment process and specific risks.

Governance Update (Including Regulation of Investigatory Powers Act update)

The committee will receive a Governance Update, including an update on the Regulation of Investigatory Powers Act² (RIPA). This update will cover any changes to governance arrangements and compliance with relevant legislation.

Work Programme

The committee will review its Work Programme to ensure that it is aligned with the council's priorities and that it is effectively addressing key risks and governance issues. Appendix A to the Review of Committee Work Programme provides a detailed schedule of planned activities.