The Audit Committee of Hinckley and Bosworth Borough Council is scheduled to convene on Wednesday, 16 September 2026. The meeting's agenda includes a review of internal audit reports concerning planning enforcement, progress on the council's Build Back Plan, and an update on the Audit Committee's self-assessment action plan.

Enforcement Action - Planning 2025/2026 - Internal Audit Final Report

A significant portion of the meeting is expected to focus on the Internal Audit Final Report for Enforcement Action – Planning 2025/2026. This report, prepared by Forvis Mazars LLP, assesses the effectiveness of Hinckley & Bosworth Borough Council's governance, risk management, and control arrangements for planning enforcement activities. The report indicates a Moderate Opinion on the council's current arrangements, highlighting several areas for improvement.

Key findings from the report suggest that the council's Planning Enforcement Policy and Protocol are out of date and do not fully align with current practices. The report also notes that the Uniform system, used for case management, is not optimised for effective case management and performance reporting, leading to a reliance on manual processes. Furthermore, performance reporting is not underpinned by a documented methodology, which has led to inconsistencies in how key performance indicators (KPIs) are calculated. The report also identifies a lack of a clearly documented and consolidated delegated authority framework for formal enforcement action and inconsistencies in how case records are maintained within Uniform and NEC.

The report details several recommendations, including the need to update policies and procedures, optimise the Uniform system, develop a documented KPI methodology, and consolidate delegated authority frameworks. Management has provided comments and agreed actions for each finding, with target completion dates often set for October 2026 or March 2027.

Build Back Plan - Year Ended 31 March 2026

The Audit Committee is also scheduled to review the Build Back Plan - Year Ended 31 March 2026 report from the External Auditor, Azets Audit Services. This report outlines the progress made in rebuilding assurance following a period where the council's financial statements received disclaimed audit opinions. The plan details the approach to addressing previously disclaimed periods, with a focus on recovering assurance over opening balances and transactions.

The report indicates that the council is considered to be at the lower end of the risk spectrum for build back assurance, suggesting that less extensive procedures will be required for income and expenditure transactions over the disclaimed periods. The plan details the estimated fees for this work, with significant investment allocated to planning and managing the delivery of the build-back work, as well as testing related to balance sheet/non-reserves and CIES/reserves. The anticipated timeline suggests a move from a disclaimed opinion to a modified opinion in 2026/27, with an aim for an unmodified opinion by 2027/28.

Internal Audit Progress Report - September 2026

The Internal Auditor's Progress Report for September 2026 will provide an update on the delivery of the 2026/27 Internal Audit Plan. This report details the status of various audit reviews, including those for Electoral Registration, Car Parks, and Revenue and Benefits. The report indicates that fieldwork is complete for some reviews, with draft reports issued for others. The overall progress of the internal audit plan will be presented, along with the status of planned and actual days spent on each review.

Audit Committee Self-Assessment Action Plan Update - September 2026

An update on the Audit Committee's Self-Assessment Action Plan for 2026/27 is also scheduled for discussion. This report, from the Assistant Director Finance & Audit, will present progress on actions agreed upon in the committee's original self-assessment. Key actions for the 2026/27 plan include identifying training needs for committee members, ensuring Audit Committee minutes are reported to the full council, and the separate reporting and consideration of the Annual Governance Report by the Audit Committee. The report also outlines proposed training areas, such as Final Accounts training, understanding the relationship between Audit and Scrutiny, and the implications of Local Government Reorganisation (LGR) for the Audit Committee.

Forward Plan

Finally, the committee will note the Forward Plan for the Audit Committee for 2026-2027. This plan outlines the anticipated items for future meetings, including updates on the Audit Committee Action Plan, external and internal audit reports, and items requested by the Audit Committee Chair.