Issue - meetings

Report of Assistant Director of Finance (Section 151 Officer)

Purpose of report

This report presents the programme of internal audit work to be undertaken in 2025/26.

Recommendations

The Accounts, Audit and Risk Committee resolves to:

1.1               Approve the 2025/26 internal audit work programme.

Resolved

(1)    That the 2025/26 internal audit work programme be approved.

The Assistant Director of Finance (Section 151 Officer) submitted a report which provided the Committee with the programme of internal audit work to be undertaken in 2025/26. 

In introducing the report, Connor Munro, Assistant Director – Audit Assurances at Veritau advised the Committee that the work undertaken as part of the annual report formed the basis of the internal auditor’s opinion of the strength of the framework of the Council’s risk management, governance and control. The Committee was advised that the work was carried out via a series of eight audits across eleven key assurance areas.

In response to a question regarding how the internal audit work programme would examine the amount of work being undertaken by officers in relation to local government reorganisation and the impact this may have on the day to day running of the council, the Committee was advised that this would be addressed through the internal audit process.

In response to a question regarding the assumptions made in the medium-term financial strategy that would move the Council in to a deficit position in 2026-27, the Committee was advised that the key driver in the forecast budget gap was the potential reduction in resources following the proposed business rates reset by Central Government along with other local government finance reforms.

Resolved

(1)    That the 2025/26 internal audit work programme be approved.