The Audit, Finance & Performance Committee of Hillingdon Council was scheduled to discuss a range of financial and performance-related matters, including annual reports on counter fraud, risk assurance, and internal audit. The committee was also set to review the council's budget outturn for the 2025/26 financial year and consider the external audit process for the 2025/26 accounts. Additionally, the committee was to be briefed on the council's overview and scrutiny functions and review the Cabinet's forward plan.

Audit and Assurance Session

Counter Fraud Annual Report 2025/26

The committee was scheduled to receive the Counter Fraud Annual Report for 2025/26. This report was intended to provide a summary of the Counter Fraud Team's (CFT) activities and achievements during the year, including financial benefits realised and key areas of focus such as housing fraud and social care. The report was also expected to highlight any significant counter fraud issues and hold the Head of Counter Fraud accountable for the delivery of the Counter Fraud Strategic Plan. The recommendations included noting the report and suggesting any comments or amendments.

External Audit Update: Process for Auditing the 2025/26 Accounts Main Accounts and Pension Fund Accounts

This agenda item was deferred to this meeting. The report was intended to outline the high-level process for the audit of the 2025/26 Council and Pension Fund Accounts. It was also to provide an update on the Ministry of Housing, Communities and Local Government's measures to tackle the backlog of local government audits and the implications of proposed backstop dates for the publication of audited accounts. The report was expected to detail key risks to be assessed, including management override of controls, fraud in revenue and expenditure recognition, and the valuation of assets and liabilities. The committee was recommended to note the draft plans for the audit of both the Council and Pension Fund accounts.

Risk Assurance Annual Report 2025/26

The committee was scheduled to receive the Risk Management Annual Report for 2025/26. This report was intended to summarise the risk management work undertaken across the Council during the year, providing assurance that risks are being managed within relevant services and that mitigating actions are being implemented. The report was also to include a summary of the Council's red-rated risks, also known as the Corporate Risk Register. The recommendation was for the committee to note the report and the actions taken to improve risk management arrangements.

Internal Audit Annual Report 2025/26

The committee was scheduled to receive the Internal Audit Annual Report and Opinion Statement for 2025/26. This report is a requirement under the Local Government Accounts and Audit Regulations 2015 and is intended to inform the Annual Governance Statement. The report was to summarise the main findings from Internal Audit's work during the year and provide an overall opinion on the effectiveness of the council's internal control, risk management, and governance arrangements. The recommendation was for the committee to note the report and the work undertaken by Internal Audit.

Audit Committee Annual Report 2025/26 (to Full Council on 17 September)

This draft report was presented to summarise the work of the Audit Committee during 2025/26 and how it had fulfilled its responsibilities. It was intended to be presented to Full Council in September for assurance that the Audit Committee had been acting appropriately. The report was to cover the committee's oversight of Internal Audit, External Audit, Counter Fraud, Risk Management, and the financial reporting process of the Statement of Accounts. The recommendation was for the committee to review and approve the draft report before its presentation to Full Council.

Risk Assurance Reports

This agenda item was to present the Council's Risk Register as at 01 July 2026. The report was intended to focus on key performance indicators to support the committee in gaining assurance that risks are being managed effectively across the Council and that mitigating actions are being implemented. It was also to include a summary of the Council's most significant red-rated risks, the Corporate Risk Register. The recommendation was for the committee to note the report and consider the level of assurance received.

Overview and Scrutiny Session

Introduction to Overview and Scrutiny

This introductory paper was intended to provide committee members with information about the committee's role in overview and scrutiny within Hillingdon Council. It was to cover how the committee would operate in this regard, including scrutiny rules, support, and guidance. The report was to explain the role of overview and scrutiny committees, how they are arranged in Hillingdon, and the general responsibilities of the committee, including budget and performance scrutiny. The remit of this specific committee was detailed, outlining its lead role in finance oversight council-wide and its function in receiving regular finance, performance, and risk reports on behalf of select committees. The recommendation was for the committee to note the report and seek any clarifications.

Budget Outturn 2025/26

This report enabled the committee to review the Council's draft outturn position and monitor budget performance. As the lead body for finance scrutiny, the committee was to receive reports promptly after Cabinet to effectively challenge key risks and variances and ensure spending and savings remained on track. The report was to provide an overview of the General Fund and HRA outturn positions, as well as the Dedicated Schools Grant deficit and the Treasury Management update. The recommendation was for the committee to review the Cabinet report and seek clarifications.

Annual Performance Report 2025/26

This report was intended to provide the committee with an opportunity to review the Council's Annual Performance Report for 2025/26. It was to outline the council's performance across Cabinet portfolios and support the committee's overview and scrutiny role in reviewing service performance, accountability, transparency, and continuous improvement. The recommendation was for the committee to review the Cabinet report and seek clarifications.

Standard Items

Forward Plan

The committee was scheduled to monitor the Cabinet's latest Forward Plan, which sets out key decisions and other decisions to be taken by the Cabinet and Cabinet Members over the coming year. The report was to detail the actions available to the committee in relation to the plan, including providing specific comments to decision-makers, requesting further information, and potentially reviewing past decisions. The recommendation was for the committee to consider the Cabinet Forward Plan.

Work Programme & update on Independent Chair recruitment

This report was to enable the committee to review its planned meeting dates and work programme. It was also to provide an update on the recruitment of an Independent Chair for the committee. The recommendation was for the committee to consider the Work Programme and agree any amendments.