The Audit and Governance Committee of West Northamptonshire Council met on Monday 1 June 2026 to review a range of reports concerning internal and external audits, financial plans, risk management, and governance matters. The committee was scheduled to consider updates on internal audit progress, the external audit plans for both the council and the Northamptonshire Pension Fund, and the council's strategic risk register.

Internal Audit Progress Report

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 2025-26 and the first quarter of 2026-27. This report, authored by Audra Statham, Corporate Director – Major Projects, provided an overview of completed audits, including those for Off-street Parking, Adult Social Care – Payments to Providers, and Elections – May 2025, all of which received a Reasonable assurance opinion. The report also detailed the implementation status of audit recommendations, noting that all recommendations from 2021/22, 2022/23, and 2023/24 had been satisfactorily addressed. Additionally, the report summarised the work of the Counter Fraud team, highlighting recovered debts and savings across various case types, including Housing Tenancies and Revenues & Benefits.

Committee Update on Waivers and Exemptions for 2025-26

Louise Gatehouse, Head of Corporate Finance and Procurement, was scheduled to present an update on waiver requests submitted and approved during the financial year 2025-26. The report detailed the implementation of a new waiver approval platform in November 2025, designed to improve the digital audit trail and reporting capabilities. In 2025-26, a total of 219 waivers were approved, with a combined contract value of £13.8 million. The report indicated a reducing trend in the number of waivers approved in the third and fourth quarters of the year, which was being monitored to confirm if this was a sustained reduction resulting from the new platform and process changes.

Grant Thornton Audit Plan for Northamptonshire Pension Fund 2025-26

Ben Barlow, Investments and Fund Accounting Manager, was scheduled to present the External Audit Plan for the Northamptonshire Pension Fund for the year ending 31 March 2026, prepared by Grant Thornton. The plan identified key risks and areas of focus for the auditors, including the valuation of Level 3 investments and management override of controls. The planning materiality for the financial statements was set at £74.8 million. Grant Patterson, a Key Audit Manager from Grant Thornton, was expected to attend the meeting to present the audit plan.

External Audit Plan for West Northamptonshire Council 2025-26

The committee was also scheduled to review the External Audit Plan for West Northamptonshire Council for the year ending 31 March 2026, prepared by Grant Thornton. This plan identified significant risks, including management override of controls, valuation of land and buildings, council dwellings, and the pension fund net liability. The report highlighted that a disclaimer of opinion was issued for the year ended 31 March 2025 due to the backstop date, and the council anticipated limited assurance over opening balances for 2025/26. The proposed audit fee for the council was £826,440.

Strategic Risk Register

Audra Statham, Corporate Director Strategic Projects, was scheduled to present the refreshed Strategic Risk Register as at 31 March 2026. The register had undergone a complete refresh in February 2026, with updates received from all risk owners for the fourth quarter of 2025-26. The report noted changes to residual risk scores, the addition of a new risk concerning Patient Quality Concerns at St Andrews Hospital, and the removal of risks related to changes in policy direction and inter-authority agreements. The register included a summary of current high-level significant risks and their mitigating actions.

Governance & Regulation of Investigatory Powers Act 2000 (RIPA) Update

Nicki Agalamanyi, Head of Legal (Corporate & Place), was scheduled to provide an update on the Regulation of Investigatory Powers Act 2000 (RIPA) and general governance issues. The report indicated that there had been no applications for the use of the council's covert surveillance powers since the last update. A RIPA training session for the Executive Leadership Team was being scheduled, and work continued on sourcing IT equipment for covert surveillance using social media. The report also confirmed the successful outcome of an Investigatory Powers Commissioners Office (IPCO) inspection, noting that the council had the required policies and processes in place. A legislative change effective from 29th June 2026 was also noted, which removes the requirement for members' home addresses to be published in public registers of interest.

Work Programme

The committee was asked to consider and approve an updated work programme, attached as Appendix A. The work programme outlined scheduled topics for future meetings, including the Annual Governance Statement, Annual Internal Audit Opinion, and progress reports on various audits. Members were invited to highlight any other areas where they wished to receive further reports.