The Audit Committee of Hinckley and Bosworth Council met on Wednesday 16 September 2026 to review the internal audit report on planning enforcement, alongside progress reports and the annual report. The committee also discussed the Build Back Plan and the Audit Committee's self-assessment action plan.

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

The Audit Committee received the final internal audit report on planning enforcement for the 2025/2026 period. The audit provided a moderate assurance opinion, identifying four medium-priority and two low-priority recommendations, with no high-priority findings. The report highlighted that while enforcement complaints were acknowledged within target timescales and cases were generally investigated and progressed appropriately, there were areas for improvement in documentation and system optimisation.

Key findings included:

• Documentation of Formal Enforcement Decisions: The report noted that supporting records for formal enforcement decisions were not always retained in an accessible format after case closure. In one instance, planning manager approval could not be evidenced, and standalone enforcement reports were not consistently retained. The risk identified was the ability to evidence decisions rather than the quality of the decisions themselves. The management response indicated an intention to introduce a more formal and consistent approach through enforcement reports to improve the audit trail.
• Outdated Planning Enforcement Policy and Protocol: The council's Planning Enforcement Policy and Protocol had not been comprehensively updated since 2015 and did not fully reflect current practices and responsibilities. The recommendation was to update these documents.
• Uniform System Optimisation: The Uniform case management system, used for planning enforcement, was not being fully optimised for management information and performance reporting. Officers were relying on manual workarounds due to the reporting functionality not producing reliable outputs. The recommendation was to improve the optimisation of the system.
• Performance Reporting Methodology: While Key Performance Indicators (KPIs) were reported to management, there was no documented methodology for their calculation. Variances were found between reported performance and recalculations, attributed to undocumented judgment and exclusions. The recommendation was to introduce formal KPI definitions and methodologies.
• Delegated Authority Framework: Delegated authority arrangements for formal enforcement action had evolved through various letters and practices rather than being consolidated into a single, accessible framework. The recommendation was to consolidate these arrangements.
• Consistency of Record Keeping: Inconsistencies were identified in how information was recorded within Uniform, including missing data fields and inconsistent data recording. The recommendation was to improve consistency in record keeping.

Councillor Scott inquired whether a previous audit of planning enforcement had been conducted, noting the team had undergone significant changes. Charles Black, from internal auditors Forvis Mazars, stated he was not aware of a previous audit in his four and a half years at the council. Councillor Robin Allen commented that the findings suggested enforcement was effective in practice, but the recording of actions needed improvement, questioning if this was due to the immediate nature of enforcement issues.

Internal Audit Progress Report - September 2026

The committee received an update on the delivery of the 2025/26 Internal Audit Plan. All planned audit fieldwork and report preparation had been completed, with draft reports issued to management. Follow-up work was underway to validate the implementation of agreed management actions. A Head of Internal Audit Opinion for 2025/26 would be presented at the next meeting.

Internal Audit Annual Report 2025/2026

The Internal Audit Annual Report for 2025/2026 was presented, providing an overall audit opinion of Moderate on the framework of governance, risk management, and control. This indicated that some improvements were required to enhance the adequacy and effectiveness of these frameworks. The report noted that no Limited Assurance reviews or high-priority recommendations were raised during the year, and management had accepted all recommendations. A total of 14 medium-priority and 11 low-priority recommendations were made across six audit reviews.

Build Back Plan - Year Ended 31 March 2026

The committee reviewed the external auditor's report on the Build Back Plan for the year ended 31 March 2026. This plan outlines the approach to rebuilding assurance following a period of disclaimed audit opinions on the council's financial statements. The report detailed the estimated fees for completing the build-back process, which included work on disclaimer planning, managing the delivery of the build-back work, and testing of balance sheet/non-reserves and CIES/reserves. The external auditors, Azets, indicated that the council was at the lower end of the risk spectrum for build-back assurance, suggesting less extensive procedures would be required over income and expenditure transactions. The anticipated timeline aimed for an unmodified audit opinion by the 2027/28 financial year.

Audit Committee Self Assessment Action Plan Update - September 2026

The committee reviewed an update on its agreed self-assessment action plan for 2026/27. Key actions noted for the upcoming year included 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. Training topics identified for consideration included final accounts, the relationship between audit and scrutiny, and the implications of Local Government Reorganisation (LGR) for the Audit Committee.

Forward Plan

The committee noted the forward plan for upcoming meetings, which included items such as updates on the Audit Committee Action Plan, external and internal audit reports, and the Corporate Risk Register.