The Governance, Audit, Risk Management and Standards Committee (GARMS) of Harrow Council convened on 25 November 2025 to discuss a range of reports, including updates on external audits, directorate risk registers, the Local Government and Social Care Ombudsman (LGSCO), treasury management, internal audits, and the council's risk management strategy. Councillor Kanti Rabadia, Chair of the Governance, Audit, Risk Management and Standards Committee, presided over the meeting. The agenda included both regular monitoring of council activities and specific issues requiring the committee's attention.

External Audit Update

The committee was scheduled to receive an update from Forvis Mazars, the external auditors, on the audit of the 2024/25 statement of accounts and the value for money audit for the year. According to the report pack, the draft accounts had been published on the council's website on 30 June 2025, followed by a public inspection period. The report pack noted that the audit was ongoing and progressing well, with the council providing audit evidence in a timely manner.

The report pack identified four significant weaknesses:

• DSG Deficit
• Governance arrangements in relation to management of the schools PFI contract
• Arrangements in the provision of Children's Social Care
• Governance in relation to allegation of fraud and Corruption

The report pack stated that management had discussed the draft value for money findings with Mazars and that the risks associated with two of the findings were no longer significant at the end of 2024-25 as the recommendations had been largely implemented.

The report pack stated that the scale fees for 2024/25 were £421k and £85k for the main audit and pension fund audits respectively. It also stated that the proposed additional fees for Value for Money risks and significant weaknesses and Payroll data migration were £35k and £15k respectively, subject to PSAA approval.

The report pack included the Appendix 1 - Harrow Draft AAR 24-25 which summarised the work undertaken by the auditors in respect of the audit of the council's 2024-25 statement of accounts and the Pensions Fund accounts.

Directorate Risk Registers

The committee was scheduled to review the Children's Services Directorate 2025/26 Risk Register Q2 and the Adult Social Care & Public Health Directorate 2025/26 Risk Register Q2. These reports outlined the key risks to each directorate's ability to meet its priorities.

Children's Services Directorate

The Children's Services Directorate 2025/26 Risk Register Q2 report pack stated that there were seven open risks, two rated red, four amber, and one green. The two most significant risks were:

• Statutory non-compliance with complaints procedures, which the report pack said was a new risk.
• A significant overspend on the Children's Services Placements budget, which the report pack said was also a new risk.

The report pack stated that one risk, An Ofsted Inspection rating of Good is not achieved, was closed in Q2.

Adult Social Care & Public Health Directorate

The Adult Social Care & Public Health Directorate 2025/26 Risk Register Q2 report pack stated that there were six open risks, three rated red, one amber, and two green. The three red-rated risks were:

• There is not full delivery of service in the community equipment market.
• Failure to meet the demand for adult social care within the budget set out in the MTFS¹.
• Failure to recruit and retain permanent experienced and qualified social work staff across Adult Services to meet the demand and complexity of cases.

The report pack stated that one risk, There is provider failure in the community equipment market, was closed during Q2.

Local Government & Social Care Ombudsman (LGSCO) Annual Report

The committee was scheduled to discuss the Annual Complaints and Ombudsman report and update on complaints against Members 2024/25. The report provided an overview of complaints received throughout 2024/25 and complaints against councillors for this period. The report pack stated that the LGSCO received 122 complaints last year and investigated fifteen (12%) of these. It also stated that of the 15 investigated, twelve (80%) of these were upheld.

The report pack also included the Appendix 3 - Landlord-Report-London-Borough-of-Harrow which summarised the Housing Ombudsman Service determinations.

The report pack also included the Appendix 4 - Cabinet Report - LGO Case 24 022 000 which concerned the findings of the LGSCO in response to a complaint concerning the service to a family in Harrow.

Treasury Management Mid-Year Report 2025/26

The committee was scheduled to discuss the Treasury Management Mid-Year Report 2025/26. The report provided a mid-year update of the council's treasury management activities in 2025/26, in compliance with the Chartered Institute of Public Finance and Accountancy (CIPFA) Treasury Management Code of Practice.

The report pack stated that the Council held £69.1m of investments as at 30 September 2025 compared with £58.3m at 31 March 2025. It also stated that the Council's investment income budget for 2025/26 is £2.7m and the forecast outturn is £2.6m.

The report pack stated that the Council continues to run an internal borrowing strategy with a borrowing portfolio of £413m (excluding £34.6m of PFI and Finance Lease Liabilities) which is below the actual CFR of £596.3m as at 31 March 2025.

Internal Audit & CAFT Progress Report

The committee was scheduled to discuss the Internal Audit & Corporate Anti-Fraud Team (CAFT) Progress Report for the period ended 30 September 2025. The report set out the Internal Audit and CAFT progress against the 2025/26 plans and outcomes of reactive investigations.

The report pack stated that, at the time of reporting, Internal Audit had completed 30% of the 2025/26 annual internal audit plan to draft report stage, which is below the target of 45%. It also stated that the CAFT is meeting or is exceeding all but one of the team targets, the recovery of social housing units and disruption of fraudulent Right to Buy applications.

Risk Management Strategy

The committee was scheduled to discuss the Risk Management Strategy 2025-2029. The report pack stated that the Council's Risk Management Strategy has been reviewed and updated to reflect how risk is managed by the Council and ensure a standardised approach is adopted throughout the organisation.

The report pack stated that the main updates to the strategy are:

• A revised 5 x 5 risk matrix to be used when assessing risks along with a new table setting out risk impact descriptions to assist officers when assessing risks.
• The introduction of mandatory contingency action plans for red rated risks to log contingencies for managing these risks.