The Audit and Governance Committee of West Northamptonshire Council met on Monday 01 June 2026 to review progress on internal audits, consider external audit plans for the council and the Northamptonshire Pension Fund, and discuss the council's strategic risk register. The committee also received updates on waivers and exemptions, and governance matters including the Regulation of Investigatory Powers Act 2000.

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 included reports on completed audits such as 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, with a significant number of recommendations from previous years now completed. The Counter Fraud team's work for the fourth quarter was also summarised, highlighting recovered debts and withdrawn housing tenancies.

Committee Update on Waivers and Exemptions for 2025-26

A report was scheduled to be presented to the committee providing a summary of waiver requests submitted and approved for the financial year 2025-26. This included details on the council's process for waiver approval and reporting, and an update on the new Waiver and Exemptions Platform implemented in November 2025. The report indicated that 219 waivers were approved during 2025-26, with a total contract value of £13.8 million, and noted a reducing trend in the number of requests approved in the latter part of the year.

Grant Thornton Audit Plan for Northamptonshire Pension Fund 2025-26

The committee was scheduled to consider the External Audit Plan from Grant Thornton, the external auditors for the Northamptonshire Pension Fund, for the year ending 31 March 2026. Key risks and areas of focus identified by Grant Thornton included the valuation of Level 3 investments and management override of controls. The report outlined the planning materiality for the financial statements as £74.8 million and detailed the proposed audit fees.

External Audit Plan for West Northamptonshire Council

Grant Thornton's Audit Plan for West Northamptonshire Council for the year ending 31 March 2026 was also scheduled for review. Significant risks identified included management override of controls, valuation of land and buildings, council dwellings, and the pension fund net liability. The plan also highlighted risks related to the Dedicated Schools Grant deficit and oversight of the council's housing stock and the Housing Revenue Account. The report detailed the audit timeline, fee estimate, and the firm's independence considerations.

Strategic Risk Register

The committee was scheduled to consider the refreshed Strategic Risk Register as at 31 March 2026. This register identifies significant risks facing the council, including Data Management and Cyber Security, Financial Sustainability, and Inability to meet Statutory Duties for Adult Social Care. Updates on mitigating actions and changes to risk scores were to be presented, along with a Risk Map illustrating the movement in risk scores.

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

An update on the Regulation of Investigatory Powers Act 2000 (RIPA) was scheduled, noting that there had been no applications for covert surveillance powers since the last update. A RIPA training session for the Executive Leadership Team was being scheduled, and work on IT equipment for covert surveillance using social media was ongoing. The report also confirmed the successful outcome of an Investigatory Powers Commissioners Office (IPCO) inspection. Additionally, an update was provided on the removal of Members' home addresses from council registers of interest, effective from 29 June 2026.

Work Programme

The committee was scheduled to review and approve the updated work programme for the committee. This document outlines the topics planned for discussion at future meetings, including the Annual Governance Statement, Annual Internal Audit Opinion, and progress reports on various audits.