The Audit Committee of Middlesbrough Council is scheduled to convene on Thursday 29 October 2026, with a key focus on reviewing annual reports concerning CCTV operations, complaints handling, and the committee's own activities. The meeting will also address the external audit findings for both the council and the Teesside Pension Fund, alongside the council's payroll reconciliation processes.

Annual CCTV Report 2025

The committee is scheduled to consider the Annual CCTV Report for 2025. This report is expected to provide an overview of the operation, governance, and compliance of Middlesbrough Council's CCTV systems throughout that year. The report notes that the public space network expanded to 1,257 cameras, maintained 99% operational availability, and supported 726 arrests. It is also indicated that there were no data protection breaches and only one complaint, which was not upheld. The review against the Surveillance Camera Code of Practice identified a need to renew ageing CCTV signage. The report will also outline future plans, including the exploration of AI-enabled analytics and potential increases in control room staffing.

Annual Complaints Report 2025/2026

A report detailing the Council's Annual Complaints Report for 2025/2026 is also scheduled for discussion. This report is expected to provide an overview of the Council's complaints process, including statistics and trends, outcomes, and lessons learned. It will also outline planned actions to strengthen complaints management over the next 12 months. The report highlights an increase in complaints prepared with the support of artificial intelligence (AI) tools, which tend to be longer and more complex. For Children's Services, there has been an increase in complaints, with a notable rise in those progressing to Stage 2, partly attributed to AI-assisted analysis of responses. For Adults Social Care, complaint numbers remained unchanged, but the percentage of upheld or partially upheld complaints rose, primarily relating to communication, delays, and disagreements over care and funding decisions. The report also details the outcomes of complaints investigated by the Local Government and Social Care Ombudsman (LGSCO), with four upheld judgements requiring payment in 2025/26.

Draft Annual Report of the Audit Committee 2025/2026

The committee is set to consider its Draft Annual Report for the period September 2025 to August 2026. This report summarises the committee's work, including the assurance received, key issues discussed, and areas where further information or action was sought. It is intended to highlight progress in strengthening the committee's effectiveness and supporting continuous improvement. The report will be submitted to Full Council for consideration and response. The draft report indicates that the committee has maintained a comprehensive work programme covering governance, risk management, financial reporting, internal and external audit, and its own development. It notes progress against recommendations from previous effectiveness reviews and outlines agreed improvement actions for 2026/27. Key areas of ongoing oversight include the restoration of external audit assurance, financial sustainability, and the effectiveness and capacity of the Internal Audit function.

Payroll Reconciliation Report

A report on the Council's payroll reconciliation arrangements is scheduled for discussion. This follows a request from the Audit Committee for further information on the improvements implemented and the assurance that appropriate controls are in place. The report will detail the current arrangements, noting that the Council does not have an integrated HR and finance system, requiring manual reconciliations. Improvements have been made, particularly for Children's Social Care, with monthly reconciliation processes now introduced across all Directorates, exceeding the original recommendation for quarterly reviews. The report will also touch upon the future consideration of integrated HR/payroll and finance systems when current contracts are renewed.

External Audit Annual Report

The committee is scheduled to review the External Audit Annual Report for Middlesbrough Council for the year ended 31 March 2026. The report indicates that the auditor issued a disclaimed opinion on the financial statements for this period. This follows disclaimed opinions for the preceding three years. The report also notes that the auditor was not satisfied that arrangements were in place for the Council to secure economy, efficiency, and effectiveness in its use of resources, citing a significant weakness in financial sustainability. The report will also cover the audit of the Teesside Pension Fund, for which an unqualified opinion was issued.

Audit Committee Work Programme 2026/2027

The committee is also scheduled to note its Work Programme for 2026/2027. This document outlines the planned activities and topics for discussion throughout the upcoming year.