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 programmes. Key discussions were scheduled to include the Auditor's Annual Report for 2024/2025, the External Audit Plan for 2025/2026, and the Internal Audit Annual Report for 2025/2026. The committee was also set to consider the Outline Audit Plan for 2026/2027 and the council's 2025/2026 Performance Report.

Ernst & Young Auditor's Annual Report 2024/2025

The committee was scheduled to receive the Auditor's Annual Report for the financial year ending 31 March 2025, presented by Ernst & Young (EY). This report was intended to summarise the outcome of the annual external audit, including commentary on West Suffolk Council's value for money arrangements and the auditor's opinion on the financial statements. The report was expected to highlight any significant weaknesses identified and provide recommendations for improvement. Notably, the report was anticipated to confirm that no significant weaknesses were identified for the 2024/2025 financial year and that the council had proper arrangements in place for financial sustainability, governance, and improving economy, efficiency, and effectiveness.

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

A presentation from Ernst & Young (EY) was scheduled to outline their planned audit strategy for the year ending 31 March 2026. This included their assessment of key risks relevant to the financial statements and their planned audit approach. The committee was asked to confirm their understanding of, and agreement to, the materiality and reporting levels set by EY for the audit. The provisional timeline for delivering the audit results report and the audit opinion was also to be discussed.

Internal Audit Annual Report 2025 to 2026

The committee was due to review the Internal Audit Annual Report for the year ending 31 March 2026. This report, prepared by Jon Snares, Service Manager (Internal Audit), was intended to provide an opinion on the adequacy and effectiveness of the council's framework of risk management, control, and governance processes. The report was expected to detail the work carried out during the year, forming the basis of this opinion, and include an annual fraud report. The overall opinion for governance, risk, internal control, and financial control was anticipated to be Good Assurance, with no change from the previous year.

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

The committee was asked to approve the Outline Internal Audit Plan for 2026 to 2027 and the Internal Audit Delivery and Development Strategy for 2026 to 2028. The audit plan was described as risk-based and flexible, designed to adapt to changing risks facing the council and ensure audit resources are focused where they add the most value. The strategy was to include a new initiative focused on 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 was scheduled to present the fourth quarter's year-end financial outturn position for West Suffolk Council for the period 1 April 2025 to 31 March 2026. It was intended to provide an insight into the delivery of services against key performance indicators and financial targets. The report was expected to detail variances to budget, including income growth, inflationary pressures, and specific assumption changes. Appendices were to provide detailed breakdowns of revenue outturn, capital programme positions, and earmarked reserves.

Health and Safety Summary Report 2025/2026

The committee was scheduled to receive the Health and Safety Summary Report for 2025/2026. This report was intended to document the council's health and safety performance and work carried out during the year to ensure legal compliance. It was expected to include an analysis of accidents, incidents, and near misses, as well as details of health and safety training, inspections, and audits. The report was anticipated to indicate that the council's health and safety performance remained good.

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 seat allocation aimed to reflect the political balance of the council as far as practically possible. The Terms of Reference for the Financial Resilience Sub-Committee, outlining its role in enhanced monitoring and scrutiny of the council's financial resilience, treasury management, and capital financing, were also to be presented.

Performance and Audit Scrutiny Work Programme 2026/2027

The committee was asked to note the current status of its Work Programme for 2026/2027. This standing item on the agenda provides an overview of the topics scheduled for discussion throughout the year, including reports on delivering a sustainable medium-term budget, treasury management, the annual statement of accounts, and the auditor's annual report.

Exempt Appendix: 2025 to 2026 Performance Report Quarter 4

An exempt appendix was to be considered, containing summary information regarding debt outstanding after 90 days owed to the council. This appendix was to be considered in private due to containing details of individual debtor balances.