The Audit and Governance Committee of West Oxfordshire Council met on Thursday 25 June 2026, reviewing several key reports on information governance, internal audit, financial statements, treasury management, risk, and governance. The committee resolved to note the Internal Audit Annual Opinion for 2025/26 and to consider the report and comment as necessary. They also resolved to consider and approve the draft accounting policies for the 2025/26 Statement of Accounts and any further necessary amendments. The committee noted the Treasury Management outturn for 2025/26 and resolved to note the Treasury Management and performance report. They resolved to approve the changes to the Strategic Risk Register and note its contents. Additionally, the committee resolved to approve the Annual Governance Statement and Action Plans, adopt the Local Code of Corporate Governance, and agree to receive future progress updates. The committee resolved to note the annual summary of member conduct complaints and resolved to note the report and approve the recommended changes to the Complaints Policy. Finally, the committee resolved to note the work programme.

Information Governance Update and SIRO Annual Highlight Report 2025/26

The committee received its first Information Governance and Senior Information Risk Owner (SIRO) report, summarising the council's progress in reducing information risk and strengthening data management controls during the 2025/26 financial year. Phil Martin, Chief Executive, presented the report, highlighting progress in reducing turnaround times for Subject Access Requests and Freedom of Information requests. The report noted an upward trend in Subject Access Requests, with 43 received in 2025/26 compared to 31 in the previous year, though data breaches remained at modest levels. The committee resolved to note the report and approve the future inclusion of the SIRO's Annual Report within the Annual Governance Statement. Councillor Rylant raised a question about automated decision-making, and Victoria Field inquired about the dedicated cyber security team and whether cyber security should be a key focus area. The committee also requested that future reports on Subject Access Requests include timeframe data.

Internal Audit Annual Opinion 2025/26

The committee received the Internal Audit Annual Opinion for 2025/26, which provided a 'Reasonable' assurance level for the work conducted. Lucy Cater, Head of Internal Audit from SWAP Internal Audit Services, presented the findings. Audits for Accounts Payable, Disaster Recovery, Payroll, and Data Breaches resulted in 'Substantial' assurance with no agreed actions. However, risks were identified in Digital Exclusion, Data Retention, and Leisure Facilities audits, with actions agreed and follow-up audits planned for 2026/27. Councillor Rylant sought more detail on Section 106 improvements, and Councillor Polsky asked for clarification on suspense accounts and the significance of recommended actions not taken. The committee resolved to consider the report and comment as necessary.

Statement of Accounts 2025/26 - Update and Accounting Policies

The committee reviewed the draft accounting policies for the 2025/26 Statement of Accounts. Andrew Moran, Finance Business Partner, explained that the policies align with the latest CIPFA Code of Practice on Local Authority Accounting. Proposed amendments included clarifications on prior period adjustments, financial instruments, and property, plant, and equipment. Councillor Polsky noted that the council does not currently charge a Community Infrastructure Levy (CIL) but may do so in the future, suggesting a modification to the wording in the report. The committee resolved to consider and approve the draft accounting policies and any further necessary amendments.

25/26 Treasury Outturn

The committee received a report on treasury management activity and the performance of internal and external fund managers for 2025/26. Madhu Richards, Director of Finance, presented the report, noting a favourable overall performance with interest returns significantly above budget and an unrealised capital gain. Despite market volatility, the council complied with most Prudential Indicators. The report highlighted a non-compliance with the interest rate exposure indicator, which was explained as a positive outcome due to higher-than-anticipated investment returns. The committee resolved to note the Treasury Management and performance report.

Strategic Risk Register

Cheryl Sloan and Sandrine Mangin presented the latest version of the Strategic Risk Register. Three changes were proposed: the removal of the risk related to the embedding of services transitioned under phase two, the removal of the refugee and asylum seeker risk following the closure of the hotel in Witney and changes in legislation, and the consolidation of the global pandemic and major civil emergency risks into a single 'Global Events' risk. Councillor Islet raised concerns about extreme weather risks, and Victoria Field inquired about measuring cultural change. The committee resolved to approve the changes to the Risk Register and note its contents.

Annual Governance Statement for 2025/26, Action Plan for 2026/27 & Local Code of Corporate Governance Report for 2026/27

Cheryl Sloan and Sandrine Mangin presented the updated Annual Governance Statement (AGS) for 2025/26, incorporating the Annual Action Plan for 2025/26 and the Action Plan for 2026/27, along with the Local Code of Corporate Governance 2026/27. Key actions for 2026/27 include Business Continuity, Procurement, Local Government Reorganisation/Devolution, and WODC-specific policies. Councillor Rivett questioned the policy change around Artificial Intelligence (AI) and staff training, while Victoria Field suggested 'people' should be a key area of focus. The committee resolved to approve the AGS and Action Plans, adopt the Local Code of Corporate Governance, and agree to receive future progress updates.

Annual Summary of Member Conduct Complaints

Andrew Brown, Head of Democratic and Electoral Services, presented the annual summary of Code of Conduct complaints for 2025/26. A total of 16 complaints were received, all resolved at the assessment stage, with most dismissed and one resolved informally. The most frequently cited breaches related to General Principles of Conduct, Respect, and Bullying, Harassment, and Discrimination. Learnings included advice on working group operations, representing the council, social media use, respectful debate, and engaging with the Oxfordshire Association of Local Councils (OALC). The committee resolved to note the report.

Annual Complaints Performance and Service Improvement Report

Cheryl Sloan presented the annual report on the council's complaints handling performance for 2025/26, including statistics from the Local Government and Social Care Ombudsman (LGO). The report detailed a self-assessment against the LGO's Complaint Handling Code, confirming compliance in most areas, with an improvement needed in recording exempt complaints. Performance data showed 97% of Stage 1 complaints and 100% of Stage 2 complaints were responded to within target timescales. The majority of complaints related to Revenues and Benefits, Planning, and Housing. An LGO upheld complaint regarding a Disabled Facilities Grant was discussed, leading to an apology, compensation, and process improvements. Proposed changes to the Complaints Policy to address AI-generated complaints were also presented. The committee resolved to note the report and approve the recommended changes to the Complaints Policy.

Audit and Governance Committee Work Programme

The committee reviewed its work programme for the upcoming year, noting the scheduled items for future meetings. Councillor Poskitt pointed out a duplication in the work programme regarding the Annual Local Government Ombudsman Letter. The committee resolved to note the work programme.