The Audit and Governance Committee of Rushmoor Council is scheduled to convene on Thursday, 30 July 2026, with a key focus on reviewing the council's financial performance and governance arrangements. The meeting's agenda includes discussions on internal audit progress, freedom of information requests, health and safety, treasury management, and the unaudited statement of accounts.

Internal Audit Progress Report

The committee is set to receive an update on the progress of internal audits for the 2026/27 financial year from the Southern Internal Audit Partnership (SIAP). This report, detailed in SIAP26/04, will provide an overview of completed assurance work against the approved audit plan and highlight any significant issues or updates pertinent to the committee's oversight role. Members will be asked to note the report and consider any adjustments proposed for the 2026-27 Internal Audit Plan.

Freedom of Information Annual Update

The Executive Head of Governance & Law is scheduled to present Report No. LEG2602, providing an annual update on the Council's performance regarding Freedom of Information (FOI) requests for 2026. The report details the Council's performance in responding to FOI requests within statutory timeframes, noting a general improvement since 2024 and a continued drive to achieve a 95% compliance rate, aligning with the Information Commissioner's Office (ICO) benchmark for 'Good' performance. Strategies to reduce overdue FOIs, such as enhanced training and proactive online publication of information, will be discussed.

Corporate Health and Safety Arrangements

The Executive Director is scheduled to present Report No. ED2613, outlining the corporate health and safety arrangements for 2025/26. This report details the ongoing development and maintenance of the Council's health and safety policies and procedures, including the Corporate Health & Safety Policy. It will provide an update on key activities undertaken during 2025/26 and plans for 2026/27, noting a generally low health and safety risk profile for the Council. The report also highlights a shared service arrangement with Hart District Council to align health and safety procedures. Data on accidents and 'violence at work' incidents will be presented, with a particular focus on the ongoing concern regarding verbal abuse and threats.

Treasury Management and Investment Operations

Two reports from the Executive Head of Finance are scheduled to address the Council's treasury management and non-treasury investment operations. Report No. FIN2615 covers the outturn for 2025/26, detailing activities and compliance with Prudential Indicators up to March 2026. Report No. FIN2616 will then cover the first quarter of 2026/27, up to June 2026. Both reports will provide an overview of the Council's borrowing, investments, and compliance with prudential indicators, alongside market commentary from the Council's treasury management advisors, Arlingclose. Key risks, including exposure to interest rate changes and the delivery of the capital programme, will be discussed.

Unaudited Statement of Accounts and Annual Governance Statement

The Executive Head of Finance is scheduled to present Report No. FIN2614, which includes the unaudited Statement of Accounts for 2025/26 and the draft Annual Governance Statement. The committee is asked to note the unaudited accounts and review the Annual Governance Statement. The report highlights that the Council did not meet the statutory deadline for publishing the draft Annual Governance Statement. It also addresses the risks associated with the ongoing audit backlog, noting that full audit sign-off has not been achieved for several years, and outlines work underway with auditors to rebuild assurance.

Status of the Financial Recovery Working Group

A verbal update is scheduled to be provided by the Executive Head of Finance regarding the status of the Financial Recovery Working Group. This will offer a real-time overview of the group's progress and any immediate concerns or actions.