The Audit, Finance & Performance Committee of Hillingdon Council was scheduled to convene on Tuesday 09 June 2026 to discuss a range of financial and governance matters. Key topics included updates on external and internal audits, the progress of the Governance Review Improvement Plan, and the Council's forward plan.

External Audit Update: Process for Auditing the 2024/25 Accounts

The committee was scheduled to receive an update on the process for auditing the 2024/25 Council and Pension Fund Accounts. This report outlined the high-level process for these audits, noting the significant backlog in local government audits nationally and the proposed backstop dates for the publication of audited accounts. The report highlighted that the Council had received Disclaimer Opinions for the past three years, indicating challenges in completing audits within statutory timelines. The external auditors, Ernst & Young LLP, were expected to present their audit planning reports for both the Council and the Pension Fund for the 2025/26 financial year. These reports detailed the proposed audit approach, scope, key risks, and materiality levels. The Council's audit fee for 2025/26 was also to be discussed, with potential variations noted due to the complexities encountered in previous audits.

Governance Review Improvement Plan Update

An update on the Governance Review Improvement Plan (GRIP) was scheduled for discussion. This plan, launched in March 2025, is the Council's strategic response to identified governance weaknesses, aiming to strengthen internal controls, clarify decision-making, and improve accountability. The GRIP is structured around three workstreams: financial governance, directorate governance, and constitutional/democratic governance. The report detailed progress made since the last meeting, including updates on the Finance Modernisation Programme (FMP), spend control measures, the Exceptional Financial Support (EFS) application, and the implementation of updated Oracle functionality. Progress on directorate governance, including the review of business and financial plans, and constitutional governance, such as approved constitutional changes, were also to be presented.

Forward Plan

The committee was scheduled to consider the Cabinet's latest Forward Plan. This document outlines key decisions and other decisions to be taken by the Cabinet collectively and by individual Cabinet Members over the coming year. The committee's role in this regard is to monitor the plan and, where deemed necessary, provide comments to the decision-makers on items within its remit. The report detailed various ways the committee could engage with the Forward Plan, including pre-decision and post-decision scrutiny, and the possibility of requesting further information or draft reports.

Work Programme

The committee was to review its work programme and consider any proposed amendments. This included a schedule of upcoming meetings for the remainder of 2026 and into 2027, along with a detailed breakdown of the planned agenda items for each meeting. The work programme is designed to be flexible and can be adjusted by the committee as needed.