The Performance and Audit Scrutiny Committee of West Suffolk Council met on Thursday 04 June 2026 to review the council's financial performance, audit reports, and future work plans. Key discussions were scheduled to focus on the external auditor's annual report and audit plan, internal audit's annual report and future plans, and the council's performance for the 2025-2026 financial year.

Ernst & Young Auditor's Annual Report 2024/2025

The committee was scheduled to receive the Auditor's Annual Report for the year ended 31 March 2025 from Ernst & Young (EY). This report was intended to update members on the outcome of the annual external audit of the council's financial statements. It was expected to bring together all of the auditor's work over the year, including commentary on West Suffolk Council's value for money (VFM) arrangements and their opinion on the financial statements. The report was to cover findings regarding the council's arrangements for 2024-2025 to plan and manage its resources, make informed decisions, manage risks, and use information about costs and performance to improve service delivery. The report was also to indicate whether any significant weaknesses were identified for 2024-2025.

Ernst & Young Presentation of External Audit Plan and Fees 2025/2026

A presentation from Ernst & Young (EY) was scheduled to cover their External Audit Plan and Fees for the year ending 31 March 2026. This plan outlines the work EY intends to perform to provide an audit opinion on the council's financial statements and commentary on the council's arrangements for value for money. The presentation was to detail EY's assessment of key risks, their planned audit strategy, materiality levels, and the provisional audit timeline. The scale fee for this work was to be set at £222,242.

Internal Audit Annual Report 2025 to 2026

The committee was scheduled to receive the Internal Audit Annual Report for 2025 to 2026. This report includes an annual audit opinion on the adequacy and effectiveness of the council's governance, risk management, internal control, and financial control frameworks. The report was to indicate the assurance opinion for Governance, Risk, and Financial Control, and for Internal Control, noting any change from the previous year's assessment. The report was also to detail the work undertaken, including audits on various financial systems, corporate and business areas, and follow-up reviews.

Outline Audit Plan 2026 to 2027 and Internal Audit Delivery and Development Strategy

The committee was asked to consider the Outline Internal Audit Plan for 2026 to 2027 and the Internal Audit Delivery and Development Strategy for 2026 to 2028. The audit plan is risk-based and flexible, designed to focus resources on activities that support the council's objectives. The strategy includes initiatives such as working with Suffolk local authorities to transition internal audit to new governance structures arising from local government reorganisation.

2025 to 2026 Performance Report Quarter 4

This report provided the fourth quarter's year-end financial outturn position for West Suffolk Council for the 2025 to 2026 financial year. It detailed variances against the approved budget, including income and expenditure reports, capital programme forecasts, and earmarked reserves. The report was to indicate the year-end surplus on the General Fund and the resulting balance. Significant variances were to be noted in income streams such as planning fees and solar farm income, as well as pressures from inflation on utilities and supplies. The capital programme was to show underspends in some areas, with proposed carry-forwards into the next financial year.

Health and Safety Summary Report 2025/2026

The committee was scheduled to note the Health and Safety Summary Report for 2025/2026. This report provided an overview of the council's health and safety performance, including accident and incident analysis, days lost, near misses, safety observations, and details of drugs and alcohol testing. The report was to highlight trends in the accident frequency rate and near miss and safety observation reporting, indicating the health and safety culture. The report was also to detail occupational health appointments, wellbeing initiatives, and health and safety training provided.

Annual Appointments to the Financial Resilience Sub-Committee 2026/2027

The committee was asked to appoint three Members and one substitute Member from its own membership to the Financial Resilience Sub-Committee for the 2026/2027 year. The proposed allocation aimed to reflect the political balance of the council as far as practically possible. The Terms of Reference for the Sub-Committee, outlining its role in enhanced monitoring and scrutiny of the council's financial resilience, treasury management, and capital financing, were also attached.

Performance and Audit Scrutiny Committee Work Programme 2026/2027

The committee was asked to note the current status of its Work Programme for 2026/2027. This programme outlines the topics scheduled for discussion throughout the year, including ongoing performance reports, audit reviews, and strategic financial matters. Key items included the Delivering a Sustainable Medium Term Budget, Annual Treasury Management and Financial Resilience Reports, and the Ernst & Young Auditor's Annual Report.