The Audit Committee of Doncaster Council was scheduled to review a range of important governance and financial oversight reports. Key discussions were expected to focus on the Council's internal audit plan for the upcoming year, the annual report of the Head of Internal Audit, and the draft Annual Governance Statement for 2025/26. The committee was also set to consider reports on counter fraud activity, anti-fraud policies, and any breaches or waivers of the Council's Contract Procedure Rules.

Audit Committee Annual Report 2025/26

The Audit Committee was scheduled to consider its own annual report for 2025/26, which would detail the committee's activities and achievements throughout the year. This report aims to demonstrate how the committee has fulfilled its terms of reference and complied with national guidance on audit committees, contributing to the strengthening of risk management, internal control, and governance arrangements within the Council. The report was expected to highlight key areas of focus, including external and internal audit findings, the Annual Governance Statement, and compliance with Contract Procedure Rules.

Annual Report of the Head of Internal Audit 2025/26

Peter Jackson, Head of Internal Audit, was scheduled to present his annual report for 2025/26. This report provides an overall opinion on the adequacy and effectiveness of the Council's governance, risk management, and control arrangements. Despite challenges and changes in the team's workload, the Head of Internal Audit considered that sufficient work had been undertaken to form this opinion. However, the report was expected to note a vulnerability in maintaining this positive opinion for the 2026/27 year due to concerns regarding governance matters, particularly in light of the Ministry for Housing, Communities and Local Government's active monitoring of the situation, and heightened concerns over financial sustainability. The report also detailed the implementation of agreed management actions arising from audit recommendations, noting an increase in overdue actions compared to previous years, though overall arrangements were still considered effective.

Counter Fraud Activity Report 2026/27

The committee was scheduled to review the Council's Counter Fraud Plan for 2026/27. This plan, developed in line with the Council's Anti-Fraud, Bribery and Corruption Framework and the Fighting Fraud and Corruption Strategy for the 2020s for Local Government, includes an analysis of new fraud risks, the implications of the Economic Crime and Corporate Transparency Act 2023, and an assessment of current fraud risks. The report was expected to present the new Counter Fraud Plan for City of Doncaster Council and an assurance map detailing the coverage of the plan and activities against identified risks. The plan encompasses activities for both the Council and St Leger Homes to manage fraud risks.

Anti-Fraud and Corruption Framework 2026-2029

This report presented the latest update to the Council's Anti-Fraud and Corruption Framework, which outlines the policies and strategies employed to combat fraud and corruption. The framework, subject to a three-yearly overhaul, now includes reference to the Economic Crime and Corporate Transparency Act 2023 and the associated Failure to Prevent Fraud offence. While the risk of the Council itself committing fraud was assessed as low, the updated framework addresses the Council's stance on fraud committed in its name. The framework comprises four main parts: the Anti-Fraud, Bribery and Corruption Policy, the Strategy, the Sanctions Policy, and the Fraud Response Plan.

Internal Audit Charter and Strategy 2026-2029

The committee was asked to approve the updated Internal Audit Charter and the Internal Audit Strategy for 2026-2029. The Charter, effectively the Terms of Reference for the Internal Audit service, has been revised to reflect the requirements of the new Global Internal Audit Standards (UK Public Sector) and the Code of Practice for the Governance of Internal Audit in UK Local Government. The Strategy sets out the vision, strategic objectives, and initiatives for the Internal Audit Service, including an action plan for their delivery, focusing on developing agile and data-driven approaches, workforce planning, and enhancing the assurance framework.

Internal Audit Plan 2026/27

The proposed Internal Audit Plan for 2026/27 was presented for approval. This plan, developed following a review of the Council's risks and controls, conforms to the Global Internal Audit Standards for the UK Public Sector. The plan allocates 8.75 FTEs and 9,301 hours for audit work, with a significant portion dedicated to assurance, advice, consultancy, follow-up, and counter-fraud activities, alongside a contingency for responsive work. The Head of Internal Audit considered this level of work sufficient to provide an annual opinion on the authority's risk, governance, and control arrangements. The plan includes a detailed breakdown of proposed audits by directorate, with a focus on risk-based assessments and a commitment to flexibility in response to emerging risks.

Breaches and Waivers to the Council's Contract Procedure Rules (CPRs)

This report provided details of all waivers and breaches to the Contract Procedure Rules (CPRs) recorded between 1 September 2025 and 28 February 2026. The report summarised the number of new waivers and breaches recorded by Directorate and detailed each waiver and breach in appendices. The committee was asked to note the waivers and breaches recorded and the work undertaken by the Strategic Procurement Team to ensure continued compliance with the CPRs.

Draft Annual Governance Statement 2025/26

The committee was asked to review and note the outline of the draft Annual Governance Statement for 2025/26. This statement, a statutory requirement, sets out the Council's governance compliance and is prepared in accordance with the Accounts and Audit Regulations and professional accounting practices. The draft statement indicated that three significant governance issues from the previous year would be carried forward, with two downgraded, and two new issues identified, resulting in five key areas for the 2025/26 statement. The statement also highlighted the impact of political changes within the Council and the importance of strong governance in the current cross-party arrangement.

Audit Committee Action Log

The committee was asked to note the progress made against actions agreed during previous Audit Committee meetings. The report indicated that all three previously outstanding actions had been completed.

External Auditor (Grant Thornton) - Audit Plan 2025/26

Grant Thornton presented their Audit Plan for the City of Doncaster Council for the year ending 31 March 2026. The plan outlined the scope of the statutory audit, including the identification of significant risks such as management override of controls, the closing valuation of land and buildings, and the valuation of the pension fund net balance. The plan also detailed the audit approach to materiality, group audit scope, and Value for Money arrangements, highlighting two areas of significant weakness: financial sustainability concerning the Dedicated Schools Grant (DSG) deficit, and governance arrangements surrounding the South Yorkshire Airport City (SYAC) project. The proposed audit fee was also detailed.

External Auditor (Grant Thornton) - Progress Report and Sector Update

Thilina De Zoysa, Senior Audit Manager at Grant Thornton, was scheduled to provide a progress report and sector update. This included confirmation that the 2024/25 audit had concluded with an unqualified audit opinion on the Council and Group's financial statements. The report was also expected to outline the timeline for the 2025/26 audit, with testing commencing in July and the aim to complete the audit by November 2026.

Strategic Risk Deep Dives

The committee was scheduled to receive deep dive reports on two strategic risks: 2030 and 2040 Carbon Reduction and Climate Targets and Supporting People to Live Healthy and Independent Lives. These deep dives were intended to strengthen the Council's Risk Management Arrangements and assist the Audit Committee in discharging its terms of reference. The discussions were expected to cover the Council's progress, challenges, and mitigation strategies related to these significant strategic risks.

Breaches and Waivers to the Council's Contract Procedural Rules (CPRs)

This report provided details of all waivers and breaches to the Contract Procedure Rules (CPRs) recorded between 1 September 2025 and 28 February 2026. The report summarised the number of new waivers and breaches recorded by Directorate and detailed each waiver and breach in appendices. The committee was asked to note the waivers and breaches recorded and the work undertaken by the Strategic Procurement Team to ensure continued compliance with the CPRs.

Annual Report of the Monitoring Officer

Scott Fawcus, Monitoring Officer, was scheduled to present his Annual Report on matters relating to ethical governance. This report included details of complaint handling activity concerning allegations of Member misconduct, disclosures made under the Council's Whistleblowing Policy during the past 12 months, and any reports under the Money Laundering Policy. The report recommended that the Committee note the complaint handling activity, the whistleblowing return, and the nil money laundering reports for 2025/26, and agree to additional wording in the Whistleblowing policy regarding Sexual Harassment.

Internal Audit Charter and Strategy

The committee was asked to approve the updated Internal Audit Charter and the Internal Audit Strategy for 2026-2029. The Charter, effectively the Terms of Reference for the Internal Audit service, has been revised to reflect the requirements of the new Global Internal Audit Standards (UK Public Sector) and the Code of Practice for the Governance of Internal Audit in UK Local Government. The Strategy sets out the vision, strategic objectives, and initiatives for the Internal Audit Service, including an action plan for their delivery, focusing on developing agile and data-driven approaches, workforce planning, and enhancing the assurance framework.

Internal Audit Plan 2026/27

The proposed Internal Audit Plan for 2026/27 was presented for approval. This plan, developed following a robust review of the Council's risks and controls, conforms to the Global Internal Audit Standards for the UK Public Sector. The plan allocates 8.75 FTEs and 9,301 hours for audit work, with a significant portion dedicated to assurance, advice, consultancy, follow-up, and counter-fraud activities, alongside a contingency for responsive work. The Head of Internal Audit considered this level of work sufficient to provide an annual opinion on the authority's risk, governance, and control arrangements. The plan includes a detailed breakdown of proposed audits by directorate, with a focus on risk-based assessments and a commitment to flexibility in response to emerging risks.