The Audit and Governance Committee of Hounslow Council met on Tuesday 8 September 2026, approving changes to the Council's constitution regarding the Planning Committee's terms of reference and procedure rules. The committee also recommended the appointment of Lisa Nyon as an independent non-voting member. Additionally, the committee noted reports on the Corporate Risk Register, Treasury Management, and the draft Statement of Accounts for 2025/26.

Changes to the Council's Constitution

The committee agreed to recommend to the Borough Council the approval of revised Planning Committee Terms of Reference, Council Procedure Rules, and Committee Procedure Rules. These changes are necessary to align with new statutory frameworks for planning decision-making introduced by the Planning and Infrastructure Act 2025 and the Town and Country Planning (Discharge of Local Planning Authority Functions) (England) Regulations 2026. Key amendments include the introduction of a national scheme for the delegation and referral of planning applications, the appointment of a Nominated Member (the Chair of the Planning Committee) and a Nominated Officer (the Director of Planning and Buildings), and a reduction in the maximum membership of the Planning Committee from 15 to 13 councillors. The Council Procedure Rules were also updated to refine arrangements for member questions, motions, and meeting durations, while Committee Procedure Rules will now formally allow for member substitutions. These changes were unanimously approved for the Planning Committee Terms of Reference, with majority votes for the Council and Committee Procedure Rules.

Appointment of Independent Member to the Audit and Governance Committee

The committee recommended to the Borough Council the appointment of Lisa Nyon as an independent non-voting member of the Audit Committee. Ms Nyon is a CIMA qualified accountant with extensive finance, internal audit, and local authority experience, including roles as a Chief Finance Officer and Head of Internal Audit. This appointment aims to enhance the committee's technical expertise and align with CIPFA's best practice recommendations for audit committees to include independent members. Ms Nyon will be eligible for an annual allowance of £2,000.

Quarterly Monitoring of Corporate Risk Register (Q1, 2026-27)

Sarah Filby, Director Strategy, Performance & Commissioning, presented the quarterly monitoring report of the Corporate Risk Register (CRR) for the first quarter of 2026-27. The committee noted the amended CRR, which included one new corporate risk related to the wider workforce impacting multiple services (PEOD0001). Eight risks were de-escalated from the CRR following a review to ensure focus on the Council's most significant strategic risks. The risks have been categorised into six strategic themes: Community Safety & Safeguarding; Financial Sustainability; Workforce & Organisational Resilience; Transformation & Strategic Delivery; Regulatory Compliance & Governance; and Climate, Infrastructure & Assets.

Treasury Management Annual Report 2025/26

Jake Bacchus, Executive Director of Finance and Resources, presented the Treasury Management Annual Report for 2025/26. The committee noted the report's content and associated appendices, and resolved to refer it to the Borough Council. The report will also be presented to the Cabinet on 20 October 2026, with a recommendation to the Borough Council on 24 November 2026 to note the actual performance against prudential and treasury indicators for 2025/26. The report detailed the Council's borrowing and investment activities, confirming compliance with the Treasury Management Strategy and Prudential Indicators throughout the financial year. The Council's total external debt increased to £664.41m, primarily due to borrowing for the capital programme, while the total investment position rose to £73.5m.

Draft Statement of Accounts 2025/26 and External Audit Plan

Jake Bacchus, Executive Director of Finance and Resources, and Ben Lea, Head of Corporate Finance, along with representatives from Forvis Mazars LLP, presented the draft Statement of Accounts for 2025/26 and the External Audit Plan. The committee noted the published draft Statement of Accounts and the Annual Governance Statement, which were subject to public consultation. They also noted the Audit Strategy Memorandum documents submitted by Forvis Mazars LLP, outlining their audit approach and significant risks. Key audit risks identified included management override of controls, valuation of fixed assets, completeness of trade receivables and payables, and measurement of pension liabilities.

Chief Audit Executive Conclusions and Quarter 3, 4 - Audit & Investigation Performance Report

Michele Woodhatch, Deputy Head of Audit, and Mike Pinder, Head of Audit & Investigations, presented the performance report for quarters 3 and 4. The committee noted the performance of the Internal Audit and Investigation team and key issues arising. They also noted the Chief Audit Executive's conclusion for 2025/26, which stated that the Council's governance, risk management, and internal control arrangements are generally effective. However, areas for improvement were identified in debt management and human resources processes. The committee approved the Anti-Money Laundering Policy and the Fraud Risk and Anti-Fraud Proactive plan.

Draft Internal Audit Plan 2026/27

Mike Pinder, Head of Audit & Investigations, presented the proposed Internal Audit Plan for 2026/27. The plan adopts a more agile and flexible approach, focusing on high-impact reviews and allowing for responsiveness to emerging risks. The committee was asked to approve the plan, which includes coverage of key financial systems, strategic risks, contract management, housing, ICT, and adult social care.

Appointment of Independent Member to the Audit and Governance Committee

The committee recommended to the Borough Council the appointment of Lisa Nyon as an independent non-voting member of the Audit Committee. Ms Nyon is a CIMA qualified accountant with significant finance, internal audit, and local authority experience. This appointment is in line with CIPFA's recommendations for audit committees to include independent members. Ms Nyon will be eligible for an annual allowance of £2,000.

Urgent Business

Councillor Unsa Chaudri, Chair of the Audit and Governance Committee, marked the first meeting following the local elections in May by thanking former members for their contributions, specifically mentioning former Councillor John Todd and the late Independent Member John Turnbull.