The Performance and Audit Scrutiny Committee of West Suffolk Council met on Thursday 24 September 2026. The committee was scheduled to review the council's audit plan addendum for 2025/2026, the external auditor's annual report, the council's annual governance statement, and the 2025/2026 statement of accounts. Updates were also expected on complaints handled by the Local Government and Social Care Ombudsman, the council's adherence to the Regulation of Investigatory Powers Act 2000, and the committee's work programme for 2026/2027.

EY Audit Plan Addendum 2025/2026 - Risk Assessment Update

The committee was scheduled to consider the EY Audit Plan Addendum for 2025/2026, report PAS/WS/26/015, which included an update on the risk assessment process. This report was intended to inform members about the auditors' approach to rebuilding assurance towards an unmodified opinion. The addendum was to address the valuation of property, plant and equipment, and the classification of reserves. Officers were working with EY to expedite the move towards an unmodified opinion.

Ernst & Young - 2025 to 2026 Audit Results Report to those Charged with Governance

Report PAS/WS/26/016 was presented to summarise the findings of the external audit of West Suffolk Council's financial statements for the year ended 31 March 2026. Ernst & Young (EY) expected to issue a qualified (except for) opinion. The report was also to cover the council's arrangements for securing value for money and seek approval for the Letter of Representation on behalf of the council.

West Suffolk Annual Governance Statement 2025 to 2026

Report PAS/WS/26/017 was scheduled for review, presenting the draft Annual Governance Statement for 2025 to 2026. This statement, prepared by the Officer Governance Group, outlines how the council has applied the principles of corporate governance throughout the year. Key areas to be discussed included updates to the council's Constitution, a review by the Monitoring Officer concerning a council tax appeal, and the council's engagement strategies, including the Local Government Reorganisation consultation. The statement was also to detail interventions to optimise outcomes, such as changes to procurement rules and the establishment of the Independent Commission on the Future of Brandon.

2025 to 2026 Annual Statement of Accounts

Report PAS/WS/26/018 was presented for the committee's consideration regarding the 2025 to 2026 Statement of Accounts. The report provided a financial overview, highlighting a revenue expenditure surplus of £0.506 million, resulting in an increase in the general fund reserve to £6.13 million. Capital expenditure for the year totalled approximately £27.7 million, with investments in areas such as Better Recycling initiatives, waste management, and decarbonisation. The report was also to detail the movement in usable reserves, which decreased from £71.9 million to £66.6 million, and the council's pension fund valuation, which showed a net asset of £93.430 million, restricted to a liability of £1.075 million due to the asset ceiling.

Complaints and Local Government and Social Care Ombudsman Annual Report 2025-2026

Report PAS/WS/26/019 provided an overview of complaints managed internally by the council and those submitted to the Local Government and Social Care Ombudsman (LGSCO). The report indicated a significant increase in complaints received, particularly concerning Housing and Revenues and Benefits services, with 78% of these not being upheld. Step two complaints also saw an increase, primarily related to Freedom of Information Act/Environmental Information Regulations and Data Subject Access requests. Nationally, the LGSCO reported a 33% increase in its caseload. The report was also to detail changes to the LGSCO's Complaint Handling Code and the council's self-assessment against these requirements.

Regulation of Investigatory Powers Act 2000 – Annual Report and Review of the RIPA Guidance

Report PAS/WS/26/020 was scheduled to update the committee on the use of the Regulation of Investigatory Powers Act 2000 (RIPA) and associated matters. The report stated that no RIPA authorisations had been requested in the preceding year. It was also to highlight the importance of regular training for Authorising Officers and the ongoing review of the council's RIPA Guidance. The report was to confirm the council's commitment to ensuring covert surveillance is necessary and proportionate, and that proper authorisation and judicial approval are obtained.

Performance and Audit Scrutiny Work Programme 2026/2027

Report PAS/WS/26/021 asked the committee to note the current status of its work programme for 2026/2027, as detailed in Appendix 1. This included a review of past meeting recommendations, the Internal Audit Mid-Year Progress Report, performance reports, treasury management reports, and annual reports on the governance of the council's trading companies. The work programme was also to include the Ernst & Young Auditor's Annual Report and Presentation of External Audit Plan and Fees for 2026/2027.