The Audit Committee of Doncaster Council is scheduled to meet on Thursday, 29 January 2026, to review progress on internal audits, fraud prevention efforts, and strategic risks. The meeting will also include an update from the council's external auditors, Grant Thornton, and sector-wide updates.

Audit Committee Action Log

The committee will consider the Audit Committee Action Log, which tracks progress on actions agreed at previous meetings. The log indicates that one action has been completed, with two remaining actions scheduled for implementation at the April meeting. This review helps ensure the committee is addressing important issues for citizens and the borough, promoting openness, transparency, and accountability.

Internal Audit Progress Report

A report detailing the work undertaken by Internal Audit for the period of October to December 2025 is scheduled for discussion. This report covers the audit plan and any revisions, the audit work completed, the progress on implementing management actions arising from audit recommendations, internal audit performance, and adherence to Global Internal Audit Standards. The report notes that while there has been a marked improvement in the implementation of management actions compared to the previous quarter, there are still 28 overdue actions, including 7 high-level ones. The Head of Internal Audit believes sufficient work has been completed to provide an opinion on the council's risk, governance, and control arrangements.

Preventing and Detecting Fraud and Error

The committee will review the report on preventing and detecting fraud and error for the period of October 2024 to September 2025. This report highlights that while the overall incidence of fraud remains low, the level of detected fraud and error is rising, with a significant increase in reactive investigative work. The report notes that cost of living increases are contributing to higher fraud risks, particularly in Council Tax and Benefits. Key statistics presented include detected savings from data matches, invoices raised for recovery, cancelled single person discounts, and prevented duplicate invoices. The report also details ongoing investigations into cases of career polygamy, allegations against a contractor, cheque fraud, tenancy fraud, and local assistance scheme frauds.

Grant Thornton - Progress Report and Sector Update

Grant Thornton, the council's external auditors, will provide a progress report and sector updates. They have confirmed the conclusion of the 2024/25 audit with an unqualified audit opinion issued on the council's financial statements. The report will also cover planning for the 2025/26 audit, including risk assessments and the proposed audit plan. The auditors will also discuss their Value for Money work, noting three key recommendations and several improvement recommendations from the 2024/25 Auditor's Annual Report. The report includes sector updates on emerging issues relevant to local government, such as the After the Backstop initiative for local authority accounts, changes in government personnel and housing policy, the Autumn Budget 2025, and developments in local government reorganisation.

Strategic Risk Deep Dives

The committee will undertake deep dives into two strategic risks:

• 2030 and 2040 Carbon Reduction and Climate Targets: This deep dive examines the risks to the council's ability to meet its carbon reduction targets due to a lack of finance, skills, and supply chain capacity, as well as legislative pressures. While the overall trend in carbon reduction is improving, with a 68% reduction achieved against a baseline, meeting the 2030 target will require accelerated progress. The report highlights the importance of leadership, influence, and example-setting, as the council directly influences less than 2% of borough-wide emissions. Mitigation actions include recruitment of a Heat & Energy Manager and ongoing investment in energy efficiency and renewable energy projects.

• Supporting People to Live Healthy, Independent Lives: This risk focuses on the council's responsibility to provide a broad range of services that support people in the community. The report notes that all mandated public health services are in place, with revised specifications based on health needs assessments. However, the NHS Health Checks service is performing below contractual levels due to low uptake of information sharing agreements with GP practices. Commissioned Smoking Cessation services are also performing below previous years' levels, though overall smoking prevalence in Doncaster has reduced. The report also highlights the impact of national policies, funding priorities, and economic challenges on public health services, as well as the increasing demand and acuity of need for these services.