The Audit, Governance and Standards Committee of Kingston upon Thames Council was scheduled to discuss a range of important governance and assurance matters. Key topics included a review of the council's corporate risk register, updates on internal audit activities, and the proposed internal audit plan for the upcoming year. The committee was also set to consider the findings of an external review into its own effectiveness and receive an update on fraud investigations and prevention efforts.

Corporate Risk Register

The committee was scheduled to receive a report on the council's strategic risks and the mitigating actions being taken. This report, authored by Tessa Cole, Director of Strategy and Transformation, aimed to provide assurance that risks are being monitored and that necessary actions are being implemented. The Corporate Risk Register, detailed in Annex 1 of the report, outlines the council's top strategic risks, including financial sustainability, recruitment and retention, civil contingencies for extreme weather events, social cohesion, the risk of death or serious harm to individuals within the council's care, business continuity for residential and office buildings, and the adoption of artificial intelligence. The report noted that the risk of Changing regulatory requirements had been removed from the register as it was considered an inherent challenge rather than a strategic risk. The top three risks for the Adult Social Care & Health directorate were also to be shared, covering the changing health landscape, a lack of supported drug and alcohol resident accommodation, and budget pressures within the directorate.

External Review of the Audit Committee's Effectiveness

A report by Andrew Hamilton, Chief Audit Executive, was scheduled to present the results of an independent review into the effectiveness of the Audit, Governance and Standards Committee. This review assessed the committee's compliance against the CIPFA Audit Committees Position Statement 2022. The assessment indicated a high level of compliance, with a few recommendations for further enhancement. Key recommendations included the committee reporting annually to the full council and undertaking a formal knowledge and training assessment for its members.

Internal Audit Update

An update on Internal Audit activity was provided by Andrew Hamilton, Chief Audit Executive. This report offered assurance on the council's governance, risk management, and internal control environment. It summarised progress against the 2025/26 audit plan, highlighting key findings from recent audits, and detailing the implementation of high-priority recommendations. The update included a status report on audits completed, those in progress, and planned work. A specific finding from the Climate Change audit indicated that, based on current activity levels, the council was unlikely to meet its Net Zero by 2030 target without a costed implementation plan. The report also detailed progress on Priority 1 recommendations, including those related to Development Management and Climate Change. An update on audit work for Achieving for Children (AfC) was also provided.

Internal Audit Charter, Strategy and Plan

The committee was asked to approve the Internal Audit Charter, Strategy, and the Annual Audit Plan for 2026/27. This report, also from Andrew Hamilton, Chief Audit Executive, outlined the framework and strategic direction for the Internal Audit service, ensuring compliance with the Global Internal Audit Standards in the UK Public Sector. The proposed plan for 2026/27, detailed in Annex 3, was developed through a risk-based approach, considering corporate and departmental risk registers, discussions with senior management, and sector intelligence. Key areas for audit in the upcoming year included the Transformation Programme, ICT Cyber Security, Housing Rents, High Cost Placements within Adult Social Care, and the new Kingston Leisure Centre project.

Fraud Update and Indicative Fraud Plan

Kevin Holland, Assistant Director and Head of the South West London Fraud Partnership (SWLFP), was scheduled to provide an update on fraud investigations and prevention efforts for 2025/26, alongside the indicative Fraud Plan for 2026/27. The report highlighted the continued significant threat of fraud, with rising concerns around insider fraud, identity fraud, and the misuse of AI by fraudsters. Emerging areas of fraud risk included temporary accommodation and Homes of Multiple Occupation (HMOs). The indicative plan for 2026/27 showed an increased allocation of resources for fraud prevention work. The report also detailed the progress made against key performance targets for 2025/26, including the number of properties recovered due to tenancy fraud and the value of identified overpayments and notional savings. The use of the Regulation of Investigatory Powers Act (RIPA) in investigations was also discussed.

Censure Report

A report from Victoria Statham, Director of Governance & Law and Monitoring Officer, was presented to note the resolution of the Standards Sub-Committee of 9 February 2026 to formally censure Councillor Kugan. This censure was for a breach of paragraph 14.1.iv of the Member's Code of Conduct, specifically for failing to undertake a previously imposed sanction. The report detailed the original breaches concerning respect and confidentiality, the sanctions initially imposed, and the subsequent failure to comply, leading to the formal censure and further sanctions including removal from council committees.