The Audit Committee of Derbyshire Council is scheduled to meet on Tuesday 2 December 2025. The agenda includes discussion of the council's risk management, budget, and audit reports, as well as external auditor reports on the Pension Fund and Annual Governance Statement. Some items, including an Internal Audit Progress Report, may be discussed in a closed session due to the confidential nature of the information.

Performance and Budget Monitoring

The committee is scheduled to discuss the Performance Monitoring and Budget Monitoring/Forecast Outturn Report. This report includes discussion of changes to the In-Year Council Plan Strategic Objectives and Underlying Actions, as well as finance summaries for Adult Care and Children's Services, Safeguarding and Education. A finance summary for Business Services is also scheduled to be discussed. The report includes performance data for Quarter 1 of 2025-26¹.

Preparation of Budget 2026-27

The committee is scheduled to discuss the preparation of the 2026-27 budget. Appendix 1 for Preparation of Budget 2026-27 contains a report on the council's medium term financial plan.

External Auditor Reports

The committee is scheduled to consider several reports from external auditors, including the Audit Strategy Memorandum 2024-25, the Draft Auditor's Annual Report 2024-25, and the Derbyshire Pension Fund Audit progress report. The Audit Strategy Memorandum (ASM) sets out the planned approach to the audit of the council's financial statements. The Draft Auditor's Annual Report (AAR) summarises the findings from the audit. The Derbyshire Pension Fund is responsible for managing the pension funds for employees of Derbyshire County Council and other local organisations.

Internal Audit Progress

The committee is scheduled to receive an update on the progress of internal audits. Some of the details of the Internal Audit Progress Report December 2025 and Limited Assurance December 2025 are scheduled to be discussed in a closed session, as they contain exempt information.

Children's Services Risk Management

The committee is scheduled to discuss risk management within Children's Services. The Children's Services Risk Management report includes discussion of strategic risks and operational risks.

Regulation of Investigatory Powers Act and Investigatory Powers Act Policy

The committee is scheduled to discuss the council's policies related to the Regulation of Investigatory Powers Act 2000 (RIPA) and the Investigatory Powers Act 2016. RIPA governs the use of surveillance and other investigatory powers by public authorities. The Investigatory Powers Act updated and expanded these powers. Appendix 1 for Regulation of Investigatory Powers Act and Investigatory Powers Act Policy contains the council's policy for RIPA and the Investigatory Powers Act. Appendix 2 for Regulation of Investigatory Powers Act and Investigatory Powers Act Policy contains a code of practice for covert surveillance and property interference.

Annual Governance Statement

The committee is scheduled to receive an update on actions related to the Annual Governance Statement (AGS). The Annual Governance Statement actions update includes an action tracker.

Standing Orders Related to Contracts

The committee is scheduled to discuss standing orders related to contracts. Standing orders are the rules that govern the council's procedures. Appendix 2 for Standing orders related to contracts contains the council's contract procedure rules.