The Audit and Governance Committee of Gloucestershire County Council was scheduled to review the council's financial resilience, the external audit plan, and the progress of internal audits. The committee was also set to discuss the annual whistleblowing report and the draft internal audit plan for the upcoming year.

KPMG Audit Plan for Gloucestershire County Council and Pension Fund

The committee was scheduled to receive a report outlining the audit plan for Gloucestershire County Council (GCC) and its Pension Fund for the year ending 31 March 2026, prepared by KPMG. This plan details the scope of the audit, including materiality levels, significant risks identified, and the planned audit approach. Key risks highlighted included the valuation of land and buildings, management override of controls, and the valuation of post-retirement benefit obligations. The report also outlined the approach to assessing value for money, covering financial sustainability, governance, and the effectiveness of economy, efficiency, and effectiveness in service delivery.

Financial Resilience Report

A report was scheduled for discussion regarding Gloucestershire County Council's financial resilience indicators for the 2024/25 financial year. This report benchmarks GCC's financial position against its statistical neighbour group, indicating a stable but relatively constrained financial position. It highlighted areas of financial risk, such as unallocated reserves being close to minimum policy thresholds, and the increasing proportion of net revenue expenditure dedicated to social care, particularly children's services. The report also detailed the significant financial risk posed by Special Educational Needs and Disabilities (SEND) pressures, reflected in the growing Dedicated Schools Grant (DSG) deficit, and noted the impact of national funding changes. The report also analysed the council's debt and interest payable, fees and charges to service expenditure, and council tax requirement.

Annual Whistleblowing Report

The committee was scheduled to review the annual whistleblowing report, which details activity under the council's Whistleblowing Policy to ensure its effective operation. The report was expected to cover the number of concerns raised, the outcomes of investigations, and staff survey results related to confidence in whistleblowing arrangements. Minor changes to the policy in response to the Employment Rights Act 2026 were also to be noted. Rob Ayliffe, the Monitoring Officer, was scheduled to present this report.

Draft Internal Audit Plan 2026-27

Piyush Fatania, Head of Audit Risk Assurance (ARA), was scheduled to present the Draft Internal Audit Plan for 2026-27. This risk-based plan, prepared in accordance with the Accounts and Audit Regulations 2015 and Global Internal Audit Standards, outlines the proposed audit activities aligned with the council's priorities and objectives. The plan details an estimated 1,825 audit days and is designed to be dynamic and flexible to respond to emerging risks and changes within the council.

Internal Audit Activity Progress Report 2025-26

Piyush Fatania was also scheduled to present the Internal Audit Activity Progress Report for 2025-26. This report provides an update on the progress made against the approved Internal Audit Plan for the year, summarising the audits delivered, their assurance levels, and the number of open recommendations. The report details findings from audits such as the Ringway Contract Claims Process, Shared Lives, Rural Strategic Estate Plan, and the Child Death Overview Panel, along with management's agreed actions. It also includes an update on counter-fraud activities and the status of recommendations.

Audit and Governance Committee Effectiveness Review Action Plan

Samantha Savory was scheduled to present the action plan resulting from the committee's effectiveness review. This plan aims to enhance the committee's operations, including improving awareness of its role, reviewing its terms of reference, and ensuring knowledgeable membership through training and recruitment of independent members. The plan also focuses on fostering engagement with officers and evaluating the committee's overall value to the organisation.

Appointment of Independent Person to the Audit & Governance Committee

The committee was scheduled to consider the appointment of an Independent Person to the Audit & Governance Committee. This recommendation, made by the Chartered Institute of Public Finance and Accountancy (CIPFA), aims to bring an independent voice with appropriate background knowledge and skills to the committee's governance, internal control, compliance, and risk functions. Mr Matthew Regan was proposed for this role.

Exclusion of Press and Public

The committee was scheduled to consider excluding the press and public from certain agenda items in accordance with Section 100 A (4) of the Local Government Act 1972. This is due to the likelihood of disclosure of exempt information, where the public interest in withholding the information outweighs the public interest in disclosing it. This would be followed by the consideration of exempt minutes from the previous meeting.