The Audit Committee of Middlesbrough Council was scheduled to consider a range of reports concerning the council's governance, financial management, and operational effectiveness. Key discussions were scheduled to include the management of strategic risks, the effectiveness of the committee itself, and an overview of the council's procurement activities.

Management of Strategic Risk 04 - Unlawful Decision by the Council

The committee was scheduled to receive a report for noting on the management of Strategic Risk 04, which pertains to the risk of an unlawful decision being made by the council. The report was expected to outline the nature of this risk, the mitigation actions taken, and the current position. It was noted that significant improvements had been made to the council's governance framework, with the 2025/26 Annual Governance Statement concluding that governance arrangements were operating effectively and were fit for purpose. The report was scheduled to highlight that while the risk can never be wholly eliminated, the council's control environment has been substantially strengthened. The only outstanding action linked to this risk was the delivery of continuous improvement plan quarterly updates to the Executive.

Draft Annual Review of Effectiveness 2026

A report was scheduled for decision regarding the draft annual review of the Audit Committee's effectiveness for 2025/2026. This review was expected to draw upon member self-assessment, officer feedback, consideration of the committee's work programme, and assessment against the CIPFA Audit Committee Position Statement. The review was scheduled to conclude that the committee is operating effectively overall, providing independent assurance and constructive challenge. It was also scheduled to identify areas for further improvement, particularly in relation to assurance mapping, visibility of assurance arrangements, action tracking, and ongoing member development. The report was expected to recommend a series of proportionate actions to build on the committee's strengths and support its continued development.

Performance Management Assurance Report 2026

The committee was scheduled to receive a report for noting on performance management governance arrangements. This report was expected to outline the progress made in implementing Directorate Plans and integrated financial and performance reporting arrangements, as well as planned areas of development for the next 12 months. The report was intended to provide assurance to the Audit Committee regarding the adequacy of the council's performance management arrangements, supporting effective decision-making across the council.

Procurement Overview 2025/2026

A report for noting was scheduled to provide an overview of the council's procurement activity for the financial year 1st April 2025 to 31st March 2026. This was expected to include information on procurement activity, purchase card utilisation, the Supplier Incentive Programme (SIP), the North East Procurement Organisation (NEPO), and local spend. The report was scheduled to detail the contract procedure rules and the thresholds in place for procurement activities, as well as the number of procurement activities supported by the procurement team.

Internal Audit and Counter Fraud Progress Report

The committee was scheduled to receive a report for noting on the progress of internal audit and counter fraud work. This report was expected to provide an update on internal audit and counter fraud work undertaken, including reports issued and other work completed. It was also scheduled to detail the proposed priorities for upcoming audit work for 2026/27, following the approval of additional internal audit resources. The report was expected to highlight the role of internal audit in providing independent assurance and advice on the council's operations, and the counter fraud service's efforts to prevent, detect, and deter fraud.

Work Programme

The committee was scheduled to consider its work programme. This standard item typically involves reviewing and updating the committee's planned activities and scheduling of future reports. The report was expected to confirm completed items and update on forthcoming reports and committee business to reflect the agreed programme of work and current priorities.

Minutes - Audit Committee - 23 July 2026

The committee was scheduled to receive the minutes of its previous meeting, held on 23 July 2026, for noting.