The Audit and Governance Committee of Rushmoor Council met on Thursday 30 July 2026 to review a range of financial and governance matters. The meeting agenda included updates on internal audit progress, freedom of information performance, corporate health and safety arrangements, and treasury management operations. A significant item for discussion was the unaudited statement of accounts for 2025/26 and the annual governance statement.

Internal Audit Progress Report

The committee was scheduled to receive an update on the progress of internal audits for the 2026/27 financial year. This report, from the Southern Internal Audit Partnership (SIAP), would have provided an overview of completed assurance work against the approved audit plan. It would also have detailed any proposed adjustments to the 2026/27 Internal Audit Plan. The report outlined the mandate for internal audit in local government, as specified within the Accounts and Audit [England] Regulations 2015, and the standards against which internal audit must conform, including the Global Internal Audit Standards in the UK Public Sector. The report also detailed the assurance opinions used by internal audit: Substantial, Reasonable, Limited, and No assurance.

Freedom of Information - Annual Update Report 2026

An update on the Council's performance regarding Freedom of Information (FOI) requests was scheduled for review. The report from the Executive Head of Governance & Law aimed to present the Council's performance in handling FOI requests, highlighting areas that receive a high volume of requests, such as Hampshire County Council (HCC) related queries, Finance, and Housing Options. The report included data on the number of requests received and the percentage responded to on time, noting that the Information Commissioner's Office (ICO) expects at least 90% of requests to be responded to within the statutory 20 working days. The report also discussed potential legal implications of non-compliance with FOIA 2000 and recommended continued efforts to reduce overdue FOIs, raise FOI awareness, and proactively publish more information online.

Corporate Health & Safety Arrangements 2025/26

The committee was to receive an update on the Council's corporate health and safety arrangements for 2025/26. The report from the Executive Director outlined the Council's adherence to the Health & Safety at Work etc. Act 1974 and associated regulations. It detailed the Council's Corporate Health & Safety Policy, operational procedures, and the role of the Corporate Health & Safety Advisor. The report also highlighted the shared service arrangement with Hart District Council, aimed at aligning health and safety practices. Data on accidents, incidents, and violence at work was presented, indicating a stable number of accidents but a continued concern regarding negative interactions with the public. The report noted that the violence at work policy and arrangements were due for formal review.

Treasury Management and Non-Treasury Investment Operations

Two reports were scheduled concerning the Council's treasury management and non-treasury investment operations.

Treasury Management and Non-Treasury Investment Operations and Prudential Indicators - Outturn 2025-26

This report from the Executive Head of Finance set out the activities of the Treasury Management and Non-Treasury Management Investment Operations for the financial year 2025/26, as at 31st March 2026. It detailed compliance with the approved Treasury Management Strategy and performance against Prudential Indicators. The report noted that borrowing maturity had moved towards longer-term arrangements to provide cost certainty and reduce interest rate exposure risk. Key risks identified included exposure to financial risks from borrowing, inflation levels, the Bank of England Base rate, and the delivery of the Capital Programme. The report also provided commentary on the economic background and financial markets, including the impact of geopolitical events.

Treasury Management and Non-Treasury Investment Operations and Prudential Indicators - Q1 2026/27

This report provided an update on the Treasury Management and Non-Treasury Investment Operations for the first quarter of the financial year 2026/27, as at 30th June 2026. Similar to the outturn report, it detailed compliance with the strategy and performance against Prudential Indicators. The report indicated that borrowing maturity had continued to move towards longer terms. Key risks remained similar, including inflation levels, the Bank of England Base rate, and the delivery of the Capital Programme. The report also included an external context section discussing the economic background and financial markets during the quarter.

Unaudited Statement of Accounts and Annual Governance Statement

The committee was asked to note the publication of the unaudited 2025/26 Statement of Accounts and to review and approve the draft Annual Governance Statement (AGS) for 2025/26. The report from the Executive Head of Finance explained that the Council had not met the statutory deadline for publishing the draft AGS. The report detailed the Council's financial position, including its General Fund balance, usable and unusable reserves, and the composition of its assets and liabilities. It also outlined the Council's revenue and capital outturn for 2025/26, noting a saving against the approved budget and a reduced reliance on reserves compared to the budget. The report highlighted the risks associated with the Council's financial position, including budget shortfalls, the impact of local government reorganisation, and the ongoing audit backlog. The unaudited accounts were available for public inspection.

Status of the Financial Recovery Working Group

A verbal update was scheduled from the Executive Head of Finance regarding the status of the Financial Recovery Working Group. This would have provided information on the group's activities and progress in addressing the Council's financial recovery.