The Audit and Standards Committee of Melton Council met on Tuesday, 31 March 2026, to review the council's annual report, external audit plan, and internal audit progress. Key decisions included the approval of the Audit and Standards Committee's Annual Report for 2025/26 and the noting of the External Audit Plan for 2025/26.

Audit and Standards Committee Annual Report 2025/26

The committee approved the Audit and Standards Committee's Annual Report for 2025/26, which detailed the committee's activities and findings over the past year. The report was subsequently referred to the full Council for noting. The Chair, Councillor Leigh Higgins, thanked the external auditors, Grant Thornton, for their work, as well as the internal auditors and officers for their diligent efforts in improving the standards regime, assurance framework, and transparency. Councillor James Mason proposed the recommendations, seconded by Councillor Tim Webster.

External Audit Plan 2025/26

The committee noted the External Audit Plan for 2025/26, presented by Helen Lillington, Director at Grant Thornton. Councillor Mike Brown proposed the noting of the report, seconded by Councillor Richard Sharp. No questions or comments were raised by the councillors.

External Audit Review of Housing Benefit Subsidy 2023/24

Dawn Garton, Director for Corporate Services, presented the findings of the external audit review of the 2023/24 Housing Benefit Subsidy Claim. Councillor Ian Atherton proposed the recommendation, seconded by Councillor Tim Webster. Councillor Brown inquired about the acronym CAKE, which Ms Garton explained stood for Cumulative Audit Knowledge and Experience, referring to additional testing undertaken. Councillor Brown commended the council's officers for their effectiveness and hard work, noting the low level of errors found. The committee noted the findings of the review.

Internal Audit Progress Report 2025/26

Rachel Ashley-Caunt, Chief Internal Auditor, introduced the report on the progress of the Internal Audit Plan for 2025/26. Councillor Brown questioned the increased resource allocation for the anti-social behaviour audit compared to the budget. Ms Ashley-Caunt explained that the scope had been more ambitious than initially anticipated but would add value upon completion. The committee noted the progress made and the outcomes of finalised audit reviews.

Internal Audit Plan 2026/27

The Chief Internal Auditor presented the draft Internal Audit Plan for 2026/27. Councillor Atherton proposed the recommendations, seconded by Councillor Richard Sharp. Councillor Atherton raised a question regarding taxi licensing safeguarding checks, particularly concerning taxis licensed in Wolverhampton. The Chief Internal Auditor explained that Melton Borough Council's auditors could only audit local licensing, and while legislation made it difficult for Melton to regulate Wolverhampton's standards, the council could seek assurance from Wolverhampton. The committee reviewed and approved the Internal Audit Charter and Mandate (Appendix B) and approved delegated authority for the Director for Corporate Services, in consultation with the Chair of the Audit and Standards Committee, to agree significant amendments to the plan during the financial year.

Risk Management Update Report

The Director for Corporate Services introduced the Risk Management Update Report. Councillor Atherton pointed out a discrepancy in the risk scoring for risk SG9 in Appendix 1, which was noted and agreed to be investigated and corrected. The committee noted the content of the report and the updated Strategic Risk Register, approved the revised Risk Management Policy, and noted the revised Performance and Risk Management Framework.

Urgent Business

Councillor Mason reminded members of the requirement for a self-assessment of performance at the end of the financial year. He proposed circulating a self-assessment form, which was agreed by all members as it had proven effective in the past and aligned with audit principles.