The Audit and Governance Committee of West Northamptonshire Council met on Wednesday 21 January 2026 to review internal and external audit progress, discuss governance updates, and consider the committee's work programme. The meeting's agenda focused on ensuring the council's financial probity and effective governance structures.

Internal Audit Progress

The committee was scheduled to receive an update on the work delivered by the Audit & Risk Service and progress against the Internal Audit Plan for the third quarter of 2025-26. The report detailed that the internal audit team was fully staffed and that the audit plan had been adjusted following the removal of several planned audits. Preparations for an external quality assessment to review conformance with Global Internal Audit Standards (GIAS) were also to be discussed, with Business Risk Solutions appointed to undertake this assessment in January/February 2026.

Two limited assurance reports were scheduled for discussion: one concerning the Registrars service, which identified minor areas for improvement in the quality review process for ceremony officers and the refund process for cancelled copy certificate orders, and another on Risk Management. The Risk Management audit, conducted by PwC, noted that while a foundational risk management framework was in place, improvements were needed in the completeness and accuracy of risk registers, and in the use of automation. Recommendations included reminding officers to update risk registers consistently and introducing a formal process for sharing updated Strategic and Directorate Risk Registers with the Executive Leadership Team (ELT) each quarter.

Further updates were expected on Adult Social Care – Financial Assessments & Client Contributions, where a backlog of assessments due to new IT systems had caused delays in invoicing. The Debt Recovery audit, undertaken by Cambridgeshire County Council, indicated an overall increase in overdue debt, largely attributed to enhanced billing activity, particularly in Adult Social Care for backdated charges. Recommendations included implementing a specialised approach for backdated billing and establishing a clear framework for escalating cases to legal services. An overview of the implementation status of audit recommendations was also to be presented, showing that out of 571 total recommendations, 419 had been completed, with 90 overdue. The work of the Counter Fraud team was also to be summarised, highlighting significant savings identified through investigations into housing tenancies, homeless applications, and other areas.

External Audit – Progress Report and Sector Updates

The committee was scheduled to consider a progress report and sector updates from Grant Thornton, the council's external auditors. This report, presented by Mark Stocks and Paul Harvey, would cover the progress made in delivering their responsibilities as external auditors. It was noted that regular meetings had been held with the Chief Executive and Executive Director – Resources. The report also included information on upcoming webinars for Audit Committees and preparers of local government accounts, covering topics such as navigating the external audit process and financial reporting complexities.

Sector updates were to highlight key developments relevant to local government, including changes in government ministers and their impact on housing commitments, the Autumn Budget 2025 with its implications for Council Tax and potential new revenue streams, and the Fair Funding Review for local government finance. Other sector updates were to cover local government reorganisation proposals, the concept of preventative spending, and performance trackers for demand-led services such as children's social care, homelessness, and adult social care. Information on the Covid-19 Inquiry, special educational needs and disabilities (SEND) funding, the Renter's Rights Act, proposed new duties of candour and standards regimes, business cases for net zero, and healthy environments for resilient towns were also scheduled for discussion.

Governance Update

A governance update was to be provided by Nicki Agalamanyi, Head of Legal (Corporate & Place). This update included information on overdue internal audit recommendations concerning the Records Management Strategy, with a revised version approved by the ELT and planned for publication. The report also addressed the new offence of failure to prevent fraud, arising from the Economic Crime and Corporate Transparency Act 2023, with ongoing work to design training packages. An update on the Regulation of Investigatory Powers Act 2000 (RIPA) was to be provided, noting a nil return for RIPA authorisations and planned training for officers and committee members. The formation of a sub-group to oversee the practical implementation of guidelines on social media and online research in investigations was also to be mentioned.

Work Programme

The committee was scheduled to review and consider an updated work programme for the committee, presented by Martin Henry, Executive Director – Finance and S151 Officer. The work programme outlines the topics to be discussed at future meetings, and members were invited to highlight any other areas where they wished to receive further reports.