The Audit Committee of Doncaster Council met on Wednesday 22 July 2026 to review a range of financial and governance reports. Key discussions were scheduled to include the annual reports of Internal Audit and the Audit Committee, the unaudited statement of accounts for 2025/26, and strategic risk deep dives into the cost of residential placements for children and the Dedicated Schools Grant.

Audit Committee Action Log

The committee was scheduled to review the Audit Committee Action Log, which details actions agreed at previous meetings and their progress. The report indicated that seven actions had been completed, with two remaining outstanding. This log is intended to ensure accountability and monitor progress on important issues for citizens.

Covert Surveillance - Regulation of Investigatory Powers Act 2000 (RIPA) Annual Report

A report was scheduled to update the committee on the Council's use of covert surveillance under the Regulation of Investigatory Powers Act 2000 (RIPA). It was noted that two surveillance applications had been authorised since the last report in July 2025, both involving test purchases of illicit products. The report also indicated no proposed changes to the Council's RIPA policy and procedures, with an online training course available to staff and councillors.

Audit Committee Prospectus, Terms of Reference and Work Programme 2026/27

The committee was set to consider its Prospectus, Terms of Reference, and Work Programme for the upcoming year. The Prospectus outlines the scope and standards of the Audit Committee, demonstrating how it complies with local government audit committee standards and the Council's requirements. The draft work programme details how the committee intends to fulfil its Terms of Reference, including an indicative programme of training and awareness sessions for members.

Annual Report of the Head of Internal Audit 2025/26

The Head of Internal Audit's annual report was scheduled for discussion, providing an overview of the work undertaken by Internal Audit during the year and the Head of Internal Audit's opinion on the Council's governance, risk management, and control arrangements. The report noted that while the Council's arrangements for 2025/26 were considered adequate and effective, there was a noted vulnerability in maintaining this opinion for 2026/27 due to ongoing concerns regarding governance matters and financial sustainability. The report was to be revisited following further consideration by the Head of Internal Audit.

Audit Committee Annual Report 2025/26

The committee was due to approve the draft Annual Report of the Audit Committee for 2025/26. This report demonstrates how the committee has fulfilled its terms of reference and shares its achievements with the wider Council, aligning with best practice for audit committees. The report details the committee's work in relation to internal and external audit, regulatory framework, ethical governance, statements of accounts, and risk management.

Internal Audit Progress Report for the period: April – June 2026

This report was scheduled to update the Audit Committee on the work undertaken by Internal Audit during the first quarter of the financial year. It covers the status of the Internal Audit Plan, audit work completed, the implementation of management actions arising from audit recommendations, Internal Audit performance, and compliance with Global Internal Audit Standards. The report highlighted two audits issued with a limited assurance opinion: an IR35 Compliance Audit and a Property Acquisition Audit.

Unaudited Statement of Accounts 2025/26

The committee was presented with the Council's unaudited Statement of Accounts for the 2025/26 financial year. This report provides an overview of the Council's financial position, a summary of the accounts closure timetable, and information on performance improvements in accuracy and quality. The accounts are prepared in accordance with International Financial Reporting Standards (IFRS) and are subject to external audit by Grant Thornton.

Strategic Risk Deep Dives – Cost of Residential Placement outside the Authority and Dedicated Schools Grant

Two strategic risks were scheduled for a deep dive: the cost of residential placements for children outside the authority and the management of the Dedicated Schools Grant (DSG) High Needs Block. The report on the cost of residential placements highlighted the significant financial impact of these placements and outlined the Council's strategy to mitigate this risk through preventative services, increasing internal fostering and residential provision, and strengthening relationships with external providers. The report on the Dedicated Schools Grant focused on the financial pressures and service quality impacts of managing the High Needs Block, outlining the Council's SEND Reform Plan and Sufficiency Programme aimed at increasing local specialist capacity and reducing reliance on expensive external placements.

The meeting was adjourned at 11:40 am, with the remaining items to be discussed on a future date.