The North Northamptonshire Council Audit and Governance Committee met on 14 April 2025, and approved the risk management policy and strategy, the internal audit plan for 2025/26, the internal audit charter and mandate, and the interim report of the committee. The committee also reviewed the monitoring officer report, the external quality assessment of the internal audit service, and the internal audit progress report.

External Quality Assessment of Internal Audit Service

The committee reviewed the External Quality Assessment (EQA) of the Internal Audit service. The assessment, conducted by Business Risk Solutions, concluded that 'The North Northamptonshire Council internal audit service (NNCIAS) is delivering to a standard that generally conforms with the Public Sector Internal Audit Standards'. The report highlighted several areas of good practice and a high level of stakeholder satisfaction.

The report also recommended areas for further development, particularly to ensure alignment with the new Global Internal Audit Standards (GIAS). These recommendations will be incorporated into the Quality Assurance and Improvement Programme.

Internal Audit Plan and Charter 2025/2026

The committee approved the Internal Audit Plan for 2025/26, developed in line with the Global Internal Audit Standards, following consultation with senior management and the Audit and Governance Committee. The plan identifies key areas for audit coverage, including mandatory training, information governance, procurement compliance, budgetary control, cyber security, and ethical governance.

The committee also approved the revised Internal Audit Charter and Mandate, which aligns with the Global Internal Audit Standards, confirming the service’s rights of access, compliance with standards and role in supporting the council’s objectives.

Risk Management Policy and Strategy

The committee approved the Risk Management Policy and Strategy, which sets out how the council will manage risk in both routine operations and transformational activities. The policy explains how risk is managed at each level of the organisation and how a hierarchy of risk registers is used to communicate and escalate risks. The Executive Director of Finance, Claire Edwards, noted that only one small amendment had been made, expanding the requirement to report to the Executive to ‘at least annually’.

Monitoring Officer Report

The committee received the Monitoring Officer Report, which provided an overview of the function and activity of the Monitoring Officer, Kamila Coulson-Patel, linked to the terms of reference for the Audit and Governance Committee. The report detailed the role of the Monitoring Officer, and the statutory functions attached to the role linked to the scope of the Audit and Governance Committee. The report reflected on the period 1 January 2024 – 31 December 2024, summarising how the Monitoring Officer's duties were discharged in accordance with legislation and the Council’s constitution.

The report highlighted an increase in detailed investigations carried out by the Local Government and Social Care Ombudsman (LGSCO) in relation to services provided by North Northamptonshire Council, with 101 investigations in 2023/24 compared to 64 the previous year. The LGSCO also noted delays in responses being received in a timely manner for information requests.

Internal Audit Progress Report

The committee noted the Internal Audit progress report, which provided an update on the work of the Internal Audit team and the key findings from audits completed to date. The report summarised the key findings from seven audit assignments, including procurement compliance, temporary accommodation, Kettering Library roof project management, early years funding claims, backdated adult social care payments, external placements, and a schools thematic review.

The audit of procurement compliance identified cases where spend could not be matched to a contract register entry and a lack of consistent recording of quotations over £5,000 on the Contracts Register. The audit of early years funding claims highlighted that in 40% of settings, claims had been submitted for children for whom there was no signed, valid parental contract on file for the period.

The report also provided an overview of the implementation of agreed management actions, with 58 actions confirmed as implemented since the last committee meeting.