The Audit Committee of Bury Council was scheduled to consider updates on information governance, the corporate risk register, and progress reports from both external and internal auditors. The meeting was also scheduled to address counter fraud efforts and review specific internal audit reports and investigations.

Information Governance Update

The committee was scheduled to receive an update on the council's Information Governance (IG) activity and performance for the first six months of the 2026/27 financial year. This report was scheduled to highlight improvements in training compliance, response times for information requests, and the management of data breaches. The report indicated a significant increase in demand for Freedom of Information (FOI) requests, up by 28% compared to the same period in the previous year, and a 75% increase in Subject Access Requests (SARs). To address these increased demands and a decline in compliance with statutory timescales, a comprehensive improvement programme was scheduled to be implemented. This programme was to include revised request allocation processes, strengthened performance monitoring, enhanced management oversight, staff training, backlog reduction activities, and the implementation of a new FOI case management system called Dapian. The report also noted an increase in recorded data breaches, which was considered a positive indicator of improved staff awareness and reporting culture. A revised GDPR training framework, incorporating mandatory induction and annual refresher training, was scheduled to be launched before Christmas 2026.

Corporate Risk Register

The committee was scheduled to review an updated position of the council's Corporate Risk Register as of 18 September 2026. The report indicated that there were 24 risks on the register, with 18 rated as significant and 6 as high. Two risks had increased in score: CR4 Digital Transformation and CR20 Increasing Energy Prices. The risk associated with Digital Transformation was broadened to encompass the council's reliance on AI and its potential impacts on productivity, service delivery, and cybersecurity. The increase in its score reflected a clearer understanding of the scale of investment and transformation required to modernise the council's digital estate. The risk of Increasing Energy Prices saw its likelihood score increase due to volatility in global energy markets, with the risk owner considering a greater probability of adverse financial impacts. A new risk, CR44 Bury Youth Justice Service Delivery, was also introduced to the register.

External Auditors Progress Report

The committee was scheduled to receive a progress report from Forvis Mazars, Bury Council's external auditors. The report was scheduled to provide an update on the backstop dates introduced by the Accounts and Audit (Amendment) Regulations 2024, which mandate when local authorities must publish audited financial statements. The auditors had issued a disclaimer of opinion on the council's 2024/25 financial statements due to insufficient time to complete all required audit procedures before the backstop date. This presented challenges in assuring opening balances for the 2025/26 financial statements, particularly regarding reserve balances. The report was scheduled to detail the process of rebuilding assurance, which aims to return to a position where an unmodified opinion can be issued, and noted that Bury Metropolitan Borough Council was assessed as not being able to support this rebuild by the end of the 2027/28 audit due to practical constraints. The report was also scheduled to cover the council's Value for Money arrangements, following up on previously identified significant weaknesses in areas such as Children's Services, internal controls, and financial sustainability.

Internal Audit Progress Report

A progress report from the S.151 Officer was scheduled to outline the work undertaken by Internal Audit from 1 July to 30 September 2026. The report was to detail progress on completing the 2025/26 audit plan and commencing the 2026/27 audit plan. By the end of September 2026, 18 out of 20 audits carried forward into 2026/27 were scheduled to be finalised, with two reports at draft stage. Work on the 2026/27 plan was scheduled to be underway, with one audit completed, one draft report issued, nine audits in progress, and six audits allocated. The report was also scheduled to provide an update on follow-up exercises for audit recommendations and detail other work completed by the audit team, including grant certifications and support for transformation initiatives.

Counter Fraud - Mid Year Progress Report and Internal Audit - Audit Reports and Follow Ups / Special Investigations

The committee was scheduled to consider two confidential reports. The first was a mid-year progress report on counter fraud activities, and the second was a report detailing specific internal audit reports, follow-ups, and any special investigations undertaken. These items were scheduled to be discussed with the press and public excluded from the meeting.