The Governance, Audit, Risk Management and Standards Committee met to discuss the status of the 2025/26 audit, approve the internal audit and corporate anti-fraud plans for 2026/27, and review the committee's annual report. The committee noted the ongoing process to rebuild assurance following previous disclaimed audit opinions, approved the upcoming internal audit and anti-fraud plans, and agreed to recommend their annual report to the full council.

Audit Status 2025/26

The committee received an update on the 2025/26 audit status. Sharon Daniels, Strategic Director of Finance, explained that while the council is required to publish its draft statement of accounts by 30 June 2026 and audited accounts by 31 January 2027, the current audit timetable means the audit fieldwork will take place in April and July 2026. The auditors, Forvis Mazars, will present their audit strategy report in July, detailing the plan to rebuild assurance following previous disclaimed audit opinions. The report indicated that a qualified opinion is expected for the 2025/26 and 2026/27 financial years, with an unmodified opinion anticipated for 2027/28. This phased approach is in line with guidance from the National Audit Office.

Councillor Philip Benjamin sought clarification on the resource issue contributing to qualified reports, which was explained as a technical guidance issue on the auditors' side rather than a lack of council resources. The auditors confirmed that the disclaimed opinion for 2024/25 was due to a lack of finalised guidance for rebuilding assurance, not a lack of council resources. The committee noted the status of the 2025/26 audit.

Internal Audit Annual Plan 2026/27

Tracy Barnett, Assistant Director of Audit & Anti-Fraud, presented the Internal Audit Annual Plan for 2026/27. The plan outlines 64 project reviews, supported by 855 operational days. The report also included an updated Internal Audit Charter and Mandate, revised to align with the Global Internal Audit Standards (GIAS).

Councillor Govind Bharadia inquired about the data analytics pilot for adult services caseload management, asking what kind of data would be analysed. Ms. Barnett explained that AI would be used to test larger amounts of data to identify trends, emerging risks, and anomalies. Councillor Benjamin raised concerns about AI potentially overwhelming the team with data and asked about procedures to ensure relevance and accuracy. Ms. Barnett confirmed that these procedures would be developed as part of the terms of reference for each audit and that the AI use would be a pilot scheme running alongside existing procedures. Councillor Kuha Kumaran asked if any areas from the previous year's plan had been deferred, and it was confirmed that deferred audits had been included in the 2026/27 plan. The committee reviewed and approved the Internal Audit Annual Plan 2026/27 and the Internal Audit Charter 2026/27.

Corporate Anti-Fraud Annual Plan 2026/27

Justin Phillips, Corporate Anti-Fraud Manager, presented the Corporate Anti-Fraud Annual Plan for 2026/27. The plan focuses on proactive measures and testing, supplementing reactive referrals. It also introduces single points of contact for traditionally high-fraud risk areas and a new key performance indicator for issuing fraud reports within 10 working days of investigation completion. The plan was developed considering internal and external factors, including national fraud trends and specific reports on tenancy fraud and credit industry fraud.

The committee reviewed and approved the Corporate Anti-Fraud Annual Plan 2026/27.

GARMS Committee Annual Report 2025/26

Tracy Barnett presented the draft GARMS Committee Annual Report for 2025/26. The report summarises the committee's work throughout the year, including its oversight of governance, internal and external audit, risk management, and financial reporting. The report noted the committee's review of the 2024/25 audit, which resulted in a disclaimed opinion, and the ongoing process to rebuild assurance. The committee considered the draft report, agreed to recommend it, along with updated terms of reference, to the full council for presentation on 20 May 2026.