The Audit Committee of Doncaster Council is scheduled to convene on Friday, 1 May 2026, to review a comprehensive set of reports covering internal and external audit findings, governance statements, and the council's anti-fraud strategies. The meeting's agenda includes discussions on the annual reports of the Monitoring Officer and the Head of Internal Audit, alongside the council's draft Annual Governance Statement for 2025/26.

The committee's agenda includes a detailed examination of the council's financial and operational controls. Reports scheduled for review cover breaches and waivers to the council's Contract Procedural Rules, the annual report on counter fraud activity, and the proposed Anti-Fraud, Bribery and Corruption Framework for 2026-2029. Furthermore, the committee will consider the Internal Audit Charter and Strategy, the Internal Audit Plan for 2026/27, and the External Auditor's Audit Plan for 2025/26 from Grant Thornton.

Annual Report of the Monitoring Officer and Whistleblowing and Standards Report 2025/26

The committee is scheduled to review the Monitoring Officer's Annual Report, which will detail complaint handling activity concerning allegations of member misconduct between 1 April 2025 and 31 March 2026. This report will also cover disclosures made under the Council's Whistleblowing Policy during the same period and any reports made under the Money Laundering Policy. The report recommends that the committee note the complaint handling activity, the whistleblowing return for 2025/26, and agree to additional wording in the Council's Whistleblowing policy concerning sexual harassment. It will also note that there were no money laundering reports for 2025/26. The report highlights that robust ethical governance policies and procedures help maintain openness, transparency, and probity in the council's business, aiming to increase public confidence through high standards of conduct by members and officers.

Breaches and Waivers to the Council's Contract Procedural Rules

This report will provide details of all waivers and breaches to the Contract Procedure Rules (CPRs) for the period between 1 September 2025 and 28 February 2026. The report summarises the number of new waivers and breaches recorded for each Directorate since the last audit report in November 2025. It notes that since 2017, there has been positive progression in compliance across the Council, with a spike in waivers in October 2020 due to Covid-19 emergency contracts. The recommendations are to note the waivers and breaches recorded for the specified period and to note the work undertaken by the Strategic Procurement Team to ensure continued compliance with the CPRs.

Draft Annual Governance Statement 2025/26

The committee will review the draft Annual Governance Statement (AGS) for 2025/26, which outlines the council's governance compliance. The AGS is a statutory requirement under the Accounts and Audit Regulations 2015, ensuring that good governance arrangements and a sound system of internal controls are in place. The report indicates that last year's AGS included five significant governance issues, with three recommended to be carried forward into the 2025/26 AGS, while two are proposed to be downgraded. Two new issues have also been identified, meaning the 2025/26 AGS will contain five key areas in total. The report emphasizes that by ensuring good governance and internal controls, the council can provide services in accordance with law and proper standards, safeguarding public money and using it economically, efficiently, and effectively.

Annual Report of the Head of Internal Audit 2025/26

This report provides information on the work of Internal Audit during 2025/26, including the Head of Internal Audit's overall opinion on the adequacy and effectiveness of the council's governance, risk management, and control arrangements. The Head of Internal Audit considers that these arrangements were adequate and operated effectively during the year, maintaining a positive opinion without limitation. However, the report notes a vulnerability in maintaining this opinion for the 2026/27 year due to serious concerns regarding governance matters, which the Ministry for Housing, Communities and Local Government (MHCLG) considers sufficiently serious to warrant active monitoring and structured engagement. Heightened concerns over financial sustainability are also highlighted. The report recommends that the committee note the Head of Internal Audit's annual report, his self-assessment of compliance with Global Internal Audit Standards, and approve the proposal for a validation of this self-assessment by CIPFA.

Counter Fraud Activity Report 2026/27

This report outlines the council's Counter Fraud Plan for 2026/27, developed in line with the council's Anti-Fraud, Bribery and Corruption Framework and the Fighting Fraud and Corruption Strategy for the 2020s for Local Government. The plan includes horizon scanning for new fraud risks, an analysis of the Economic Crime and Corporate Transparency Act 2023 (ECCTA), an assessment of how the council itself could commit fraud, and an evaluation of current fraud risks. The report concludes that risks for the council remain well controlled and proposes a schedule of work to ensure these controls remain relevant. The committee is asked to support and approve the Counter Fraud Plan and its associated assurance map.

Anti-Fraud, Bribery and Corruption Framework 2026-2029

Attached is the latest update to the council's Anti-Fraud and Corruption Framework, which sets out the policies and strategies used to combat fraud and corruption. This framework, updated every three years, now includes reference to the Economic Crime and Corporate Transparency Act 2023 and the associated Failure to Prevent Fraud offence. The report notes that while the risk of the council committing fraud is assessed as low, there are areas where it and its representatives may do so. The framework has been updated to cover this and to reiterate the council's stance on fraud committed in its name. The committee is asked to consider this updated framework before its approval by Cabinet.

Internal Audit Charter and Strategy

This report presents the updated Internal Audit Charter and the Internal Audit Strategy for 2026-2029. The Charter, which defines the internal audit activity's purpose, authority, and responsibility, has been updated to reflect the requirements of the new Global Internal Audit Standards (UK Public Sector) and the Code of Practice for the Governance of Internal Audit in UK Local Government. The Strategy sets out the vision, strategic objectives, and initiatives for the Internal Audit Service, including an action plan for their delivery. The committee is asked to approve both the Internal Audit Charter and the Internal Audit Strategy.

Internal Audit Plan 2026/27

This report presents the Internal Audit Plan for 2026/27, produced following a review of the council's risks and controls. The plan conforms to the Global Internal Audit Standards for the UK Public Sector. The planned internal audit resource for 2026/27 is 8.75 FTEs, with 9,301 hours allocated. The plan is designed to be flexible and responsive to the organisation's needs, with 88% of hours dedicated to assurance, advice, consultancy, follow-up, and counter fraud work, and 12% allocated for responsive/contingency work. The Head of Internal Audit considers this sufficient to provide an annual opinion on the authority's risk, governance, and control arrangements. The committee is asked to support the principles and strategy underpinning the plan and approve the plan itself.

External Auditor (Grant Thornton) - Audit Plan 2025/26

Grant Thornton's Audit Plan for City of Doncaster Council for the year ending 31 March 2026 is presented. The plan outlines the scope of the statutory audit, focusing on the council's financial statements and its arrangements for securing economy, efficiency, and effectiveness in its use of resources. Significant risks identified include management override of controls, the closing valuation of land and buildings, and the valuation of the net pension fund balance. The plan details the audit team's approach to these risks and other material balances and transactions. It also highlights that the council's good track record means the new backstop dates for audit completion are not expected to impact its operations. The proposed audit fee for 2025/26 is £477,329. The plan also details the audit team, communications plan, and independence considerations.