The Audit and Standards Committee of Northumberland Council met on Wednesday 27 May 2026 to review the council's governance, risk management, and control frameworks. The meeting agenda included discussions on the 2025/26 financial closedown, the draft Annual Governance Statement, and the strategic audit plan.

Membership of the Audit and Standards Committee

The committee noted the membership as agreed by the County Council on 6 May 2026. The committee comprises eight members, with Peter Topping serving as Chair and Councillor Patricia Anne Mary Dale as Vice Chair. The membership includes councillors from various political groups, alongside four independent members.

Report of the Head of Internal Audit and Risk Management: 2025/26 Opinion on the Adequacy and Effectiveness of the Framework of Governance, Risk Management and Control

This report was presented to provide the annual opinion from the Chief Internal Auditor regarding the overall adequacy and effectiveness of the organisation's framework of governance, risk management, and control. The report aimed to inform the Council's Leadership Team, the Audit and Standards Committee, and other key stakeholders. The opinion, based on the work performed during 2025/26, concluded that governance, risk management, and control systems were generally operating effectively across the Council, providing an overall 'reasonable' level of assurance. The report highlighted that while effective action had been taken to address previous governance issues, continued focus would be necessary on the governance frameworks for the Advance Northumberland Group of Companies, Housing, and the BEST programme.

Report of the Cabinet Member for Finance and Value for Money: Progress on 2025-26 Closedown

This report provided the Audit and Standards Committee with an update on the closure of the 2025-26 statement of accounts. It also included a technical update to the property, plant, and equipment accounting policy concerning the treatment of accumulated depreciation when revaluations or indexation are applied. The report noted that work was progressing well towards meeting the statutory deadlines for publishing the draft Statement of Accounts by 30 June 2026.

Report of the Leader of the County Council: Draft Annual Governance Statement 2025-26

The purpose of this report was to enable the Audit and Standards Committee to review the draft Annual Governance Statement for 2025-26. The committee was asked to consider whether the statement accurately reflected the risk environment and supporting assurances. The report summarised the annual review of the effectiveness of the Council's governance arrangements, in compliance with the Accounts and Audit Regulations 2015 and the Code of Practice on Local Authority Accounting in the United Kingdom. The review provided the evidence base for the Annual Governance Statement.

Report of the Head of Internal Audit and Risk Management: Key Outcomes from Internal Audit Reports

This report advised the committee of key outcomes from Internal Audit reports issued between November 2025 and April 2026. It detailed findings, areas of good practice, and management actions taken in response to each audit. The report indicated that fourteen audit assignments had been finalised, with one receiving a 'substantial assurance' opinion, four 'reasonable assurance', and nine 'limited assurance'. A total of four 'high priority' recommendations, 118 'medium priority', and 23 'low priority' recommendations were made.

Report of the Head of Internal Audit and Risk Management: Strategic Audit Plan 2025/26 - Final Monitoring Statement

This report provided a final monitoring statement on the Strategic Audit Plan for 2025/26. Of the 74 assignments originally programmed, 40 were complete, and a further 13 were being finalised. The report also noted that work had been undertaken on an additional 29 assignments beyond the original plan. Key performance indicators for Internal Audit's performance and effectiveness were also presented, showing high levels of achievement against targets.

Report of the Executive Director for Resources and Transformation (S151): Group Audit Committee: Advance Northumberland Audit Committee Work Programme 2026/27

This report informed the Audit and Standards Committee of the Advance Northumberland Audit Committee's Work Programme for 2026/27. This was to support the Audit and Standards Committee in fulfilling its responsibilities as the Group Audit Committee for the Advance Northumberland Group of Companies. The work programme detailed the planned reports and assurance activities for the upcoming year.

Report of the Director of Law and Corporate Governance and Monitoring Officer: Standards Update – Register of Interests

This report updated the committee on recent legislative changes affecting the registration and publication of Members' interests. It noted the insertion of section 32A into the Localism Act 2011, which mandates that a Member's home address must not be published in the public Register of Interests unless expressly requested by the Member. This change, effective from 29 June 2026, aims to enhance the personal safety of elected Members.

External Audit: 2025/26 Audit Strategy Memorandum

This report was presented by the external auditors, Forvis Mazars LLP, providing an overview of the planned scope and timing of their audit for the year ended 31 March 2026. It identified significant and enhanced audit risks, including management override of controls, the valuation of land and property, investment properties, and pension liabilities. The report also summarised considerations regarding the auditors' independence and the planned approach to assessing the Council's value for money arrangements.

Monitoring Report / Action Log 2026-27

The committee was asked to review and note its monitoring report/action log for the 2026/27 council year. This document tracks actions arising from previous meetings and their progress towards completion.

Date of Next Meeting

The next meeting was scheduled for Wednesday, 29 July 2026, at 10.15 a.m.