To present a summary of the work undertaken by Internal Audit during 2025/26 and to give an overall opinion on levels of assurance resulting from this work.

Due to the information contained in The Internal Audit Annual Opinion (Appendix A), it is deemed unnecessary to submit a separate quarterly monitoring report. Instead, we have produced a condensed version of the usual report which contains a summary of the work concluded since the last meeting of this Committee.

The Head of Internal Audit (HIA) introduced the Internal Audit Annual Opinion for 2025–26. The following principal points were noted;

1. The council has been given “reasonable assurance” based on audit work conducted during the year.
2. The report summarises all audits completed, including assurance levels and agreed actions.
3. Updates were provided on specific audits:

·       Court of Protection – nearing completion

·       Treasury Management – being rewritten before issue.

·       Payroll – final report issued.

·       Licensing (Temporary Event Notices) – draft report issued.

4. Several audits are ongoing or newly started, with further work planned.
5. There are 41 open agreed actions, with follow-up work planned in the 2026–27 audit programme to ensure completion.

In response to committee questions, it was noted;

1. Fewer completed audit reports this year (11 vs 17 last year) were acknowledged, with confirmation that more reports are close to completion and a “wave” was expected shortly. Notwithstanding the shortage of completed reports the Committee were assured that a reasonable level of assurance was appropriate.
2. An update and progress report would be provided in July, alongside the new audit plan, to give clearer visibility of progress.
3. The HIA confirmed that there were some delays in officers providing information, though not significant concerns. Delays were due to factors on both sides (e.g. staffing issues, leave, sickness).
4. Internal audit would continue to push and escalate requests to improve timeliness.
5. Members queried whether internal audit recommendations extend to improving council processes. It was confirmed that audit findings include agreed actions and recommendations for improvement, owned by the Council. In addition, regular publications (e.g. fortnightly updates “SWAY”) are shared with Members highlighting emerging issues and best practice from other authorities, which can also inform service improvements and governance discussions.  Members of the Committee where unaware of this publication and would be added to the circulation list.  Action 2026/27-8

The committee noted the report.