The Audit Committee of Hackney Council met on Thursday 16 April 2026 to review a range of financial and risk management reports. Key discussions were scheduled to include the Auditor's Annual Report for 2024-25, updates on treasury management, and the risk registers for the Children and Education, and Adults, Health and Integration Directorates. The committee was also set to receive progress reports on audit and anti-fraud activities, a whistleblowing annual report, and the Audit Committee's own annual report. Finally, the Internal Audit Annual Plan for 2026/27 was presented for approval.

Auditor's Annual Report 2024-25

The committee was scheduled to consider the Auditor's Annual Report for the 2024-25 financial year. This report, prepared by external auditors Forvis Mazars, provides an overview of the audit activities conducted for Hackney Council and its Pension Fund. The report was expected to detail the auditors' opinion on the financial statements, commentary on Value for Money (VFM) arrangements, and other reporting responsibilities.

The report was understood to highlight two significant weaknesses in the Council's Value for Money arrangements:

• Financial Sustainability: An unsustainable reliance on usable reserves and one-off resources to bridge budget gaps and undelivered savings targets.
• Governance: A failure to comply with Health and Safety standards in Social Housing, following a self-referral to the Regulator of Social Housing.

The auditors were also expected to outline any identified risks of significant weaknesses in arrangements and any recommendations for improvement. The report was to be accompanied by appendices detailing further information on the audit of the Council's financial statements and the Pension Fund's financial statements.

Finance Update

A finance update was scheduled to be presented to the committee. This would typically cover the Council's financial position and performance.

Treasury Management Update

The committee was to receive an update on treasury management activities for the period of January to March 2026. This report provides an overview of the Council's investment and borrowing arrangements, in line with the Chartered Institute for Public Finance Accountants (CIPFA) Code of Practice on Treasury Management. The report was expected to detail economic highlights, borrowing and debt activity, investment policy and activity, counterparty updates, credit score analysis, and a comparison of interest earnings.

Directorate Risk Registers

The committee was scheduled to review the risk registers for two key directorates:

• Children and Education Directorate Risk Register: This report was to update members on the corporate risks facing the Directorate as of March 2026. It was to identify how risks within the directorate are managed and outline the approach to embedding risk management. The report was expected to detail ongoing risks within Children's Services and Hackney Education, including those related to government reforms, cyber attack impacts, reduction in residential placements, service demands exceeding resources, safeguarding failures, and SEND funding.
• Adults, Health and Integration Directorate Risk Register: This report was to provide an update on the corporate risks for the Directorate as of March 2026, outlining how these risks are identified, monitored, and managed. Key risks were expected to include pressures on sexual health services, health protection capacity, financial risks within Public Health, operational and financial pressures on the Mortuary Service, and the stability of the Integrated Care Partnership (ICP). For Adult Services, risks related to demand versus budget, provider market fragility, recruitment challenges, and refugee homelessness were to be discussed.

Audit and Anti-Fraud Progress Report

The committee was to consider the performance of the Audit & Anti-Fraud Service for the period up to 31 March 2026. This report was to cover work undertaken, progress with implementing high and medium priority recommendations, and statistical information on the work of the investigation teams. The report was expected to detail estimated financial benefits arising from enquiries into areas such as tenancy fraud, No Recourse to Public Funds (NRPF), and Blue Badge/Parking abuse. It would also include information on referrals from the Whistleblowing Hotline and the use of Regulation of Investigatory Powers Act (RIPA) authorisations.

Whistleblowing Annual Report 2025/26

This report was to summarise the Council's corporate arrangements for whistleblowing and provide a statistical update on cases received during the 2025/26 year. The committee was asked to note the report and approve an updated Whistleblowing Policy. The report was to explain what constitutes whistleblowing, how concerns can be raised, and the protections afforded to whistleblowers.

Internal Audit Annual Plan 2026/27

The committee was scheduled to review and approve the proposed Internal Audit Annual Plan for 2026/27. This plan outlines the audit service's operational approach, working methods, and specific reviews to be undertaken, based on a risk assessment methodology. The plan aims to strengthen the Council's organisational ability to achieve its objectives by providing independent assurance on risk management, internal control, and governance processes.

Annual Report of the Audit Committee 2025/26

This report was to detail the role of the Audit Committee and summarise its key activities and achievements during the 2025/26 municipal year. It was intended to demonstrate how the committee had fulfilled its responsibilities effectively, covering areas such as internal control, internal audit, risk management, external audit, anti-fraud and corruption, and financial reporting. The report was to include a self-assessment of the committee's performance and highlight future challenges.

Audit Committee Work Programme

The committee was to review its work programme for the upcoming period, outlining the agenda items scheduled for future meetings. This would include the appointment of the Chair and Vice-Chair, review of Terms of Reference, external audit updates, finance updates, treasury management updates, the corporate risk register, and reports on internal audit and anti-fraud activities.

The meeting's information status was PENDINGCOUNCILPUBLICATION, meaning that while the agenda and supporting documents were available, the council had not yet formally published information confirming the meeting's proceedings or outcomes.