The Governance, Audit, Risk Management and Standards Committee (GARMS) met on Thursday 17 September 2026. The committee reviewed the council's corporate complaints and Local Government and Social Care Ombudsman (LGSCO) annual report, complaints about councillors, the quarterly risk report, internal audit progress, treasury management performance, and external audit progress. The committee noted a significant increase in corporate complaints, though quality indicators showed improvement, and also reviewed the council's risk profile, which indicated an increase in high-level risks primarily due to financial and housing pressures. The committee also discussed the forward work programme and the volume of papers presented.

Corporate Complaints and LGSCO Annual Report

The committee received the Corporate Complaints and Local Government and Social Care Ombudsman (LGSCO) Annual Report for 2025/26. This report detailed a 47% increase in the total number of complaints received, rising to 4,131 from 2,813 in the previous year. Despite this surge in volume, the proportion of complaints upheld decreased to 28%, down from 35% in 2024/25, suggesting improved service delivery. The escalation rate to the LGSCO fell to 5%, with Barnet's rate of upheld complaints per 100,000 residents (8.1) being below the London average of 10.2. Compensation payments also decreased by 49% to £14,740.29. Key priorities for 2026/27 include strengthening directorate-level oversight, improving Stage 1 response quality, and introducing guidance for handling AI-generated complaints. The committee noted and considered the report and the LGSCO's annual letter.

Complaints about Councillors

The committee was presented with a report outlining complaints received about councillors between March 2025 and April 2026. Nine complaints were dealt with during this period, a slight increase from the previous year. The report detailed the nature of these complaints, with the most common being related to councillors not responding to correspondence, which was noted as not always being a breach of the code of conduct. One breach was identified concerning acting beyond a councillor's powers, leading to a requirement for training and an apology. The committee noted the report and recommended that all councillors ensure they have an out-of-office message on their emails to manage resident expectations regarding response times.

Quarterly Risks Report

The committee reviewed the Quarterly Risks Report for Q1 2026/27, which provided an overview of the council's strategic and high-level service risks. The report indicated a total of 191 risks being actively managed, with 30 assessed as high-level, an increase from 27 in the previous quarter. This rise was primarily attributed to ongoing financial pressures and housing-related challenges. Financial sustainability remained the highest scoring strategic risk, alongside significant housing and HRA-related risks. Four new strategic risks were added: loss of local control, political uncertainty, payroll insourcing, and global instability. The committee noted the Q1 2026/27 risk profile and the active management of these risks.

Internal Audit Progress Report

Adam Calmonson, Head of Internal Audit, presented the Internal Audit Progress Report for Q1 2026/27. The report indicated that 25% of the annual audit plan had been delivered, which was in line with the planned trajectory. However, a significant area of concern remained the implementation of audit recommendations, with only 55% confirmed as implemented against the council's target of 90%. High-risk findings from an audit of Damp and Mould arrangements within The Barnet Group were also highlighted. The committee noted the progress against the audit plan and the outcomes of follow-up work. The committee also discussed the target for audit recommendation implementation and the potential for reviewing this target.

Treasury Management Performance Update

Nicholas Stylianou, Head of Finance and Chief Accountant, provided an update on the council's treasury management activities for Q1 2026/27. Treasury investments stood at £77.6 million, while loan balances totalled £1.339 billion. The report highlighted that the economic environment remained uncertain, with weakening growth and continued inflationary pressures. MUFG, the council's financial advisors, recommended maintaining borrowing within the short-to-medium term. The committee noted the treasury management performance update and the updates to the treasury team's strategic priorities.

External Audit Progress Report

Ajay Jha, Audit Senior Manager from Grant Thornton LLP, presented the External Audit Progress Report for 2025/26. The audit planning for the financial statements was complete, and fieldwork had commenced. The report indicated that the council had published its accounts on time, a significant improvement. However, challenges remained regarding the timeliness and quality of accounts, particularly concerning IFRS 16 and obtaining assurance over debtors and creditors. The audit of the Pension Fund accounts was also progressing, with a draft findings report issued to management. The committee noted the council audit progress report, the sector update, and the pension fund audit findings report.

Committee Forward Work Programme

The committee reviewed its forward work programme for 2026-2027. Concerns were raised about the volume of papers presented to the committee, and a suggestion was made to review the programme to potentially spread agenda items across forthcoming meetings. The committee also discussed the importance of analysing reports related to financial governance, particularly in light of recent external assurance reviews. The committee noted the forward work programme.