Issue - meetings

To receive a report setting out the Internal Audit Plan for 2026/27 which has been prepared by RSM following discussions with Corporate Leadership Team, reference to the Corporate Risks and the professional judgement of the partner from RSM acting in the capacity of Head of Internal Audit.

A report by the Audit Manager, RSM was submitted (a copy of which is appended to the Minute Book) setting out the Internal Audit Plan for 2026/27 which had been prepared by RSM, following discussions with Corporate Leadership Team, with reference to the Corporate Risks and the professional judgement of the partner from RSM acting in the capacity of Head of Internal Audit.

The Audit Manager, Dan Harris of RSM introduced the report and in light of some of the comments made during the previous item, advised that Mandatory Training was in the scheduled programme for 2026/27, as well as a Safeguarding Audit and a Business Continuity Planning Review. The Committee noted that the plan remained flexible and if there were risks that materialised during the year and RSM needed to flex the coverage, that would take place. Regular meetings took place with officers, and RSM reported into CLT on a monthly basis.

The Committee commended that its feedback had been taken into account, such as reports now planned for Planning, Parking and Local Government Reorganisation (LGR) that had been picked up since the previous meeting.

In response to questions from the Committee, the Head of Finance advised that when she had taken up her role, the General Ledger Plan had a deadline of January 2026, but as her priority was preparing the Budget over the period November-January, the deadline was extended to February 2027. She would shortly undertake a full review of all financial, governance and approvals for both Capital and Treasury. There were a number of actions within the General Ledger, and work would start very shortly and continue throughout the year to tick off many of them a lot earlier than February 2027. The plan was that they would all be in place and assurance able to be given by the time the next Budget setting process takes place in February 2027.

RESOLVED

that the Committee noted, commented on and accepted the draft Internal Audit Plan for 2026/27.