The Audit and Governance Committee of West Northamptonshire Council was scheduled to consider a range of reports concerning the council's financial oversight, internal audit progress, and strategic risk management. Key discussions were expected to focus on the progress of external audits, the quality assurance of internal audit services, and an update on the strategic risk register, including specific high-risk areas.

External Audit Progress

The committee was scheduled to receive a verbal update on the progress of the external audit.

Internal Audit Progress Report

A detailed Internal Audit Progress Report was scheduled to be presented, outlining the work delivered by the Audit & Risk Management Service. This report was expected to cover progress against the 2026/27 Internal Audit Plan, key observations, and the organisational progress in implementing agreed management actions. It was also to summarise the work and outcomes of the counter fraud service and support for organisational risk management, governance, and internal controls. The report was expected to recommend that the committee consider and note the progress summarised within it.

Internal Audit Quality Assurance and Improvement Programme

The committee was scheduled to consider an updated Quality Assurance and Improvement Programme (QAIP). This programme was designed to detail the service's conformance with the Global Internal Audit Standards (GIAS) and include an action plan to address recommendations and suggestions from the External Quality Assessment, as well as other service improvements. The report was expected to note that the internal audit service generally conforms with the Global Internal Audit Standards, but several recommendations and suggestions for improvement had been identified.

Strategic Risk Register Update

An update to the Strategic Risk Register was scheduled to be presented, reflecting significant risks and threats facing the council as at 30 June 2026. The report was expected to detail the risks assessed according to likelihood and impact, categorised using a traffic light system. Risks rated as 'red' were to be monitored monthly, with updates provided for July and August 2026. The report was expected to recommend that the committee consider the progress of the Strategic Risk Register.

Strategic Risks SR21 (Adult Social Care) and SR22 (St Andrew's Hospital)

The committee was scheduled to receive a verbal overview of the net target risk scores for strategic risks SR21, relating to Adult Social Care, and SR22, concerning St Andrew's Hospital.

Governance and Regulation of Investigatory Powers Act 2000 (RIPA) Update

An update on the Regulation of Investigatory Powers Act 2000 (RIPA) was scheduled to be provided. The report was expected to note that there had been no applications for the use of the council's covert surveillance powers since the previous update. It was also to mention ongoing work to source IT equipment for covert surveillance using social media and efforts to understand how other local authorities were using RIPA powers.

Work Programme

The committee was scheduled to consider an updated work programme. The report was expected to highlight proposed additions and removals to the programme, including a report on the refresh of the Internal Audit quality assurance programme and an annual report on complaints.

Exclusion of the Press and Public

The agenda indicated that there would be an item where the press and public were expected to be excluded from the meeting. This was due to the potential disclosure of exempt information relating to the financial or business affairs of any particular person, as defined by the Local Government Act 1972. The committee was expected to decide whether to consider this item in private, balancing the public interest in disclosure against the need for maintaining exemption.

Minutes of the Meeting Held in Private

The minutes of the meeting of the committee held in private on 23 July 2026 were scheduled to be confirmed.