The Audit Committee of Haringey Council met on Thursday, 12 March 2026, to review a range of financial and governance matters. Key discussions were scheduled to include updates on the voids audit and improvement progress, treasury management reports, internal audit progress, and the annual internal audit plan for the upcoming year. The committee was also set to consider the corporate risk register and an update on the Annual Governance Statement.

An Update on the Voids Audit and Improvement Progress

The committee was scheduled to receive an update on the progress made by Housing Services in addressing recommendations from an audit conducted by Mazars concerning voids and the follow-up of lettings. This audit had previously assigned a Limited Assurance rating. The report was expected to detail the work undertaken to improve the council's approach to voids, including the key risks being managed by the service. Six recommendations had been made by Mazars, with two deemed of fundamental priority and four of significant priority. The report was to outline the implementation status of these recommendations, noting that some were partially implemented, awaiting system development, or had been implemented with further analysis required. Housing Services had exceeded its target for voids made ready for let in 2024/25, and improvements had been made to the oversight of the voids process, including the introduction of a Senior Voids, Lettings and Decants Manager and a Voids Power BI dashboard. Key risks identified included the management of different types of voids and contracts, the growth of housing supply impacting resource availability, data and systems development needs, and the financial impact of lost rental income and increased works costs.

Treasury Management Qtr3 Report 2025/26

An update on the Council's treasury management activities and performance for the six months ending 31 December 2025 was scheduled for review. This report, prepared in accordance with the Chartered Institute of Public Finance and Accountancy's (CIPFA) Code of Practice, was to provide details on borrowing and investment activities. The economic background section was expected to cover factors such as US trade tariffs, the UK's fiscal position, and Bank of England interest rate decisions. The report was to detail borrowing activity, including the Council's net borrowing of £1,068.9m as of 31 December 2025, and treasury investment activity, with investment balances ranging between £54.2m and £126.6m during the quarter. The committee was also to review treasury management prudential indicators, with the Corporate Director of Finance and Resources reporting that all activities were compliant with the CIPFA Code and the Council's Treasury Management Strategy, with the exception of PFI and finance leases in relation to operational boundaries.

Internal Audit Progress Report

This report was to detail the work undertaken by Internal Audit between 1 January and 15 February 2025, focusing on progress against the approved internal audit plan. The report was to include information on audit reports issued and finalised by the external provider, Forvis Mazars. Key performance indicators for the Audit and Risk Management service were to be presented, including the percentage of the internal audit plan completed and the implementation rate of Priority 1 recommendations. Significant issues arising in Quarter 3 were to be highlighted, including a Limited assurance rating for the Management of Leisure Services audit, which identified gaps in mandatory training compliance, staff access to systems, and maintenance records. Other audits with Adequate assurance ratings were also to be discussed.

Annual Internal Audit Plan, Strategy and Charter 2026/27

The committee was responsible for reviewing and approving the annual internal audit plan, strategy, and charter for 2026/27. The plan was to be risk-based, considering the Corporate Delivery Plan, organisational changes, risk registers, and emerging risks, particularly those related to the Council's financial situation and the need to set a balanced budget. Key themes integrated into the plan included a focus on financial stability and compliance, enhanced risk assessment, monitoring and reporting, resource allocation, stakeholder engagement, and continuous improvement. The strategy and charter were to comply with the Global Internal Audit Standards (GIAS) and UK Public Sector Internal Audit Standards. The plan detailed the proposed audit work to be completed by the external contractor, covering various service areas and corporate functions, with a total of 810 days allocated.

Risk Management Updated - Corporate Risk Register

The committee was scheduled to note the Council's Corporate Risk Register as at 30 November 2025. The report was to highlight the most significant Red risks, including the reliance on Exceptional Financial Support, the increase in the North London Waste Authority (NLWA) levy, Building Control reforms, the UK Emissions Trading Scheme (UK ETS), non-delivery of transformational change, and the failure to prepare for climate change impacts. It was also to detail significant Amber risks, such as serious cyber security incidents, inadequate safeguarding processes for vulnerable children and adults, election risks, potential health and safety incidents, the impact of external economic factors, and failures in housing stock compliance. The report was to provide updates on mitigating actions and future plans for each risk.

Annual Governance Statement 2024/25 Update Report

This report was to update the committee on the progress made in addressing significant governance issues identified in the 2024/25 Annual Governance Statement (AGS). The AGS had identified six significant issues relating to Finance, Commercial Property, Statutory Compliance in Housing, Contracts and Procurement, Information Governance, and Workforce Strategy. The report was to provide an update on the actions taken and progress made by the respective owners of these issues, with the Head of Audit & Risk Management satisfied with the progress noted. The action plan was to continue to be tracked as part of the preparations for the 2025/26 AGS. Updates included progress on delivering savings, strengthening spend control mechanisms, managing the NLWA levy, addressing Building Control staffing shortages, and implementing the Building Safety Strategy. Significant progress was noted in improving housing services, leading to the lifting of a Regulatory Notice by the Regulator of Social Housing. Improvements in information governance were also highlighted, including the implementation of a new system for managing information rights requests. The workforce strategy was in delivery, with a focus on managing the financial crisis and reducing agency spend. Procurement and contract management arrangements had been strengthened with revised policies and a new operating model.