Issue - meetings

Report of the Assistant Director of Finance (Section 151 officer).

Purpose of report

This report provides the Accounts, Audit and Risk Committee with an update on delivery of the internal audit work programme for 2025/26.

Recommendations

The Accounts, Audit and Risk Committee resolves to:

1.1           Note the progress made in delivering the 2025/26 internal audit work programme.

Resolved

(1)      That the progress made in delivering the 2025/26 internal audit work programme be noted.

The Assistant Director of Finance (Section 151 Officer) submitted a report that provided the Committee with an update on the delivery of the internal audit work programme for 2025/26.

In introducing the report, Ed Lambert-Martin, Internal Audit Manager at Veritau reported that four internal audits had been completed since the last report was submitted to the Committee. Two had been rated as substantial assurance; Governance and decision making, and Treasury management, and two at reasonable assurance; Risk Management, and Performance Management Framework.

The Committee was assured that although there were fourteen overdue actions, these were largely due to the timings of the follow up work following the change in internal auditors last year and these were being addressed by the relevant officers in liaison with Veritau.

Resolved

(1)        That the progress made in delivering the 2025/26 internal audit work programme be noted.