The Audit and Standards Committee of Northumberland Council is scheduled to convene on Wednesday, 29 July 2026. The meeting's agenda includes a review of the council's financial performance, an update on corporate fraud, and a discussion on risk management. Additionally, the committee is expected to address a standards complaint and receive reports on external audit progress and internal audit plans.

Treasury Management Annual Report 2025-26

Councillor Nick Oliver, Cabinet Member for Finance and Value for Money, is scheduled to present the Treasury Management Annual Report for the financial year 2025-26. This report details the performance of the council's treasury management activities against the Treasury Management Strategy Statement (TMSS) approved in February 2025. It is expected to cover borrowing and investment performance, set against the prevailing economic conditions, and review key Treasury Management prudential indicators. The report also includes a desktop balance sheet review and an analysis of performance against capital prudential indicators.

Corporate Fraud Annual Report 2025/26

Councillor Nick Oliver is also scheduled to present the Corporate Fraud Annual Report for 2025/26. This report is intended to provide an update on the activities undertaken by the Corporate Fraud Team between 1 April 2025 and 31 March 2026. It is expected to detail the number of referrals reviewed, investigations opened and concluded, and the financial savings achieved through fraud prevention, detection, and identification. The report also outlines preventative measures and specific projects, such as the Single Person Discount (SPD) project and efforts to tackle Blue Badge misuse.

Corporate Risk Management Update

The committee is expected to receive an update on the latest position of the corporate risk register, following reviews by the Executive Management Team and Cabinet. This report, presented by Councillor Nick Oliver, aims to provide assurance on the council's risk management arrangements, which are a statutory responsibility under the Accounts and Audit Regulations 2015. The report is expected to detail the corporate risks, their owners, and their current and target risk scores, including a newly identified risk concerning Building Control.

Strategic Audit Plan 2026/27 Interim Monitoring Statement

Kevin McDonald, Head of Internal Audit and Risk Management, is scheduled to present an interim monitoring statement on the Strategic Audit Plan for 2026/27, covering the first quarter of the year. This report is expected to outline the progress made against the planned audit assignments and key performance indicators for Internal Audit. It will also detail work undertaken on prior year assignments, grant funding certification, and support provided to various council services.

Standards Complaint

Stephen Gerrard, Director of Law and Corporate Governance and Monitoring Officer, is scheduled to present a report concerning a standards complaint. The report is expected to inform the committee that a complaint alleging a breach of the Members' Code of Conduct by a County Councillor has progressed to a stage requiring determination by a Hearing Sub-Committee. The committee will be asked to consider the establishment of this sub-committee, along with revised arrangements for its constitution for future hearings, and to consider the associated Hearing Procedure Rules and Terms of Reference.

External Audit Progress Report

The committee is expected to receive an update on the progress of the external audit for Northumberland County Council for the year ending 31 March 2026. This report from Forvis Mazars LLP is expected to outline the current audit status, key areas under review, and any significant issues identified. It will also include an update on the risk assessment for value for money, specifically addressing findings related to social housing landlord functions.

Monitoring Report / Action Log 2026-27

The committee will be asked to review and note its monitoring report and action log for the 2026/27 council year. This document tracks the progress of actions agreed at previous meetings.

Date of Next Meeting

The date for the next Audit and Standards Committee meeting is scheduled for Wednesday, 23 September 2026.