The Audit and Standards Committee of Warwickshire County Council met on Thursday 17 September 2026 to discuss the progress of the 2025/26 external audit and to review an updated Code of Corporate Governance. The meeting heard that the external audit was progressing well and ahead of schedule, and the revised Code of Corporate Governance was presented for recommendation to Cabinet.

External Audit Progress Report

The committee received an update on the 2025/26 external audit for both Warwickshire County Council and the Warwickshire Pension Fund, presented by representatives from Grant Thornton. Andrew Harper, Head of Strategic Finance, reported that the audit work was progressing very well, with substantive testing elements for both the council and the pension fund expected to be completed by the end of September, ahead of the original schedule. This positive progress was attributed to the effective collaboration between the auditors and the council's finance teams.

Councillor Mark Stevens raised concerns about the red-amber-green traffic light status for the audit of land and building revaluations and the pension liability, which were flagged as significant risks. Avtar Sohal, Partner at Grant Thornton, explained that these were designated as significant risks due to the complexity and scale of the figures involved, meaning that any errors could lead to a material misstatement in the accounts. However, he assured the committee that the work undertaken to date had not highlighted any such issues. He further clarified that the risk related to potential misstatements in valuations, which could affect the balance sheet but would not typically impact the general fund.

Councillor Yousef Dahmash inquired about the risk of unregistered placements for children in care, referencing a report on page 20. While the specific numbers were not immediately available, Rob Powell, Executive Director for Resources, stated that such placements were only used when no other safe option was available and that significant efforts were being made to minimise their use. He committed to providing a briefing note on the matter. Councillor David Curtis requested comparative data against national trends and specific data for Warwickshire. The Chair suggested that the briefing note could address these points and that a relevant paper was due to be presented to the Children's and Young People's Overview and Scrutiny Panel.

The committee acknowledged the positive progress of the audit and thanked all involved.

Code of Corporate Governance (Update)

Sioned Harper, Senior Solicitor and Team Manager - Governance, presented an updated Code of Corporate Governance, which had been revised following feedback from the committee at its July meeting. The Code, based on guidance from CIPFA and SOLACE, serves as a framework of rules and systems for the council's direction, management of public money, and accountability.

Key amendments included greater clarity on the roles of members and officers, an express requirement for members to keep their register of interests up to date, and more detail on the role of overview and scrutiny in procurement. The updated code also included additional details on safeguarding for children and adults, further explanation of senior officer and member collaboration, and confirmation of how forthcoming legislation is monitored. Stronger wording on employee health and well-being was also incorporated.

Councillor David Curtis raised a query regarding the statement that the Leader and Cabinet have collective responsibilities for corporate governance, law and probity, suggesting that the primary responsibility should lie with the three statutory officers. He proposed that the wording should reflect that the Leader and Cabinet have collective responsibility subject to the role of the three statutory officers. Rob Powell and Sioned Harper discussed this, with Ms. Harper agreeing to review the code for greater clarity on the roles of statutory officers.

Councillor Yousef Dahmash pointed out a potential error on page 47, referring to cross-having effective system and suggested it should be rectified. Paul Clarke, Head of Internal Audit, confirmed that the global internal audit standards had superseded the public sector internal audit standards and that this would be addressed.

Councillor Richard Dickson sought confirmation that the register of interests included sponsorship, which was confirmed to include all categories of interests members must declare.

The committee agreed to recommend the revised Code of Corporate Governance to Cabinet for approval, subject to the proposed amendments being considered. It was also agreed that the Executive Director for Resources would be authorised to make minor administrative amendments to keep the Code current.

Work Programme and Future Meeting Dates

The committee reviewed its work programme and noted that the November meeting would be particularly busy.

Minutes of Previous Meetings

Councillor Richard Dickson noted that the minutes of the 14 July meeting did not reference the Chair's acknowledgement of a sub-panel hearing that had taken place on 24 June. Councillor John Waine also pointed out that the minutes of the 14 July meeting recorded the approval of the minutes from 4 June, which were incomplete at that time. These points were noted for amendment.

The Chair also took the opportunity to thank John Cole, Senior Democratic Services Officer, who was leaving the council.

The meeting then moved to consider exempt and confidential information.