The West Mercia Energy Joint Committee met on Friday 27 March 2026 to review audit findings, internal audit reports, and the strategic plan for the upcoming year. The committee also discussed the Anti-Slavery and Human Trafficking Statement and the Risk Management Update.

External Audit - Audit Findings Report 2025/26

The committee reviewed the proposed external audit plan for 2025/26, presented by Jo Pugh, Head of Finance & Billing for West Mercia Energy. The plan, prepared by WR Partners, outlines the scope of the audit work to be undertaken, identifies risks, and details audit responses. The fee for the 2025/26 audit is £15,950, a 3% increase from the previous year. The audit work will be conducted in July, with the report to be presented to the committee in September. The committee was recommended to approve the draft audit plan and commission WR Partners to undertake the audit.

Internal Audit Annual Report 2025/26

Barry Hanson, Head of Policy and Governance, presented the Internal Audit Annual Report for 2025/26. The report indicated that 100% of the audit plan was delivered, with four good assurance opinions and one reasonable assurance opinion issued. A total of seven recommendations were made across five audit areas, with a management action plan in place to address them. The Chief Audit Executive provided a substantial year-end opinion on West Mercia Energy's internal control environment, stating that governance, risk management, and internal control processes are sound and working effectively. Customer feedback surveys for the year showed consistently high satisfaction levels.

Internal Audit Strategic Plan 2026/27

The committee considered the proposed Internal Audit Strategic Plan for 2026/27, also presented by Barry Hanson. The plan outlines 22 days of audit work for the upcoming year, focusing on areas such as procurement, debtors, finance, IT, and corporate governance and risk management. The plan has been developed in line with the Global Internal Audit Standards (GIAS) in the UK Public Sector and is linked to West Mercia Energy's key risks.

Anti-Slavery and Human Trafficking Statement 2025/26

Nigel Evans, Director of West Mercia Energy, presented the draft Transparency Statement for 2025/26 for approval. This statement is required under section 54 of the Modern Slavery Act 2015 for organisations with a turnover exceeding £36 million. The statement details the steps West Mercia Energy has taken to ensure that human trafficking and slavery are not occurring within its business or supply chains. The committee was recommended to approve the draft statement and delegate authority to the Director to finalise and publish it.

Risk Management Update

The committee reviewed the WME Risk Management Strategy and received an update on key risks. The current Risk Management Strategy, approved in March 2025, remains unchanged. The risk register currently includes seventy-one risks, with the majority being operational and effectively mitigated. One medium risk remains, relating to breaches of capital at risk levels. A previously identified risk of Loss of business due to central government initiative or regulatory change has been downgraded from medium to low, following positive engagement with the Department for Education. The committee was recommended to approve the WME Risk Management Strategy and accept the current position as set out in the report.