The Audit and Governance Committee of Gloucestershire County Council was scheduled to review several key reports concerning the council's financial health, audit plans, and operational effectiveness. Discussions were planned around the external audit plan, financial resilience, whistleblowing activities, and the 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. This plan, prepared by KPMG LLP, details the scope of the audit, materiality levels, and the planned approach to identifying and assessing risks. The report highlights significant risks such as the valuation of land and buildings, management override of controls, and the valuation of post-retirement benefit obligations. KPMG's planned response to these risks, including the procedures they intend to undertake, was to be discussed. The plan also addresses other audit risks, including expenditure recognition, and outlines the approach to assessing value for money arrangements.

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 a group of similar local authorities, using indicators developed by the Chartered Institute of Public Finance and Accountancy (CIPFA). The analysis covers areas such as reserves, Special Educational Needs and Disabilities (SEND) deficits, social care spending, debt levels, fees and charges, and council tax requirement. The report indicates that while GCC's overall financial position is stable and close to the mid-range of its comparator group, significant challenges remain, particularly concerning the growing SEND deficit and the increasing proportion of expenditure dedicated to social care. The introduction of the High Needs Stability Grant is noted as a partial mitigation for the SEND pressures.

Annual Whistleblowing Report

The committee was scheduled to review the annual report on whistleblowing activities, which provides an overview of concerns raised under the council's Whistleblowing Policy between April 2025 and March 2026. The report details the number of concerns raised, their substance, and the actions taken. It also includes results from the 2026 staff survey, measuring staff confidence in the council's whistleblowing arrangements. Minor changes to the policy were noted as being required in response to the Employment Rights Act 2025, which strengthens protections for whistleblowers reporting sexual harassment.

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 plan is a risk-based approach to internal audit activity, developed in line with the Accounts and Audit Regulations 2015 and the Global Internal Audit Standards (GIAS) in the UK Public Sector. The plan outlines the proposed audit activities, their risk scores, and the indicative days allocated for each. It reflects the council's current risk profile and priorities, with a total of 1,825 audit days allocated. The plan includes a range of assurance, advisory, and mandatory activities across various directorates, with a significant focus on Children's Services and Adult Social Care.

Audit and Governance Committee Effectiveness Review Samantha Action Plan

Samantha Savory, Senior Auditor from Audit, Risk Assurance (ARA), was scheduled to present an update on the action plan for the effectiveness of the Audit and Governance Committee (AGC). This plan was developed following a review in 2024/25 based on CIPFA guidance. The update was to detail progress made on the ten actions, which aim to improve the AGC's awareness, terms of reference, reporting frequency to Full Council, private meetings with auditors, recruitment of independent members, engagement with officers, member knowledge and skills, meeting effectiveness, and overall value to the organisation.

Internal Audit Activity Progress Report 2025-27

Piyush Fatania was also scheduled to present the Internal Audit Activity Progress Report for 2025-26. This report provides an update on the progress against the approved Internal Audit Plan for the current year. It details the assurance levels achieved for completed audits, the number of recommendations made, and the status of open recommendations from previous years. The report includes summaries of audits such as the Ringway Contract Claims Process, Shared Lives, Rural Strategic Estate Plan, and Child Death Overview Panel, outlining areas of good practice and key findings. It also provides an update on counter-fraud activities and special investigations.

Appointment of the 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 role is recommended by the Chartered Institute of Public Finance and Accountancy (CIPFA) to bring an independent voice with appropriate knowledge and skills to the committee, which plays a central role in the council's governance, internal control, compliance, and risk management.

A&G Committee Workplan

The committee was scheduled to note its workplan, which outlines future agenda items and planned activities.

Exclusion of Press & Public

It was scheduled that the press and public would be excluded from the meeting for certain agenda items, in accordance with Section 100 A (4) of the Local Government Act 1972, due to the likely disclosure of exempt information.

Exempt Minutes of the Previous Meeting

The committee was scheduled to approve the exempt minutes of the previous meeting.