The Audit and Governance Committee of Buckinghamshire Council met on Tuesday 29 September 2026 to discuss the rebuilding of assurance on the council's financial accounts, review annual reports for two local charities, and consider a programme for enhancing the committee's effectiveness. Key decisions included approving the annual report and financial statements for the Farnham Park Sports Fields Charity, endorsing the proposed Audit and Governance Committee Excellence Programme, and approving and adopting updates to the council's covert surveillance policy.

External Audit Update: Rebuilding Assurance on Financial Accounts

The committee received an update from the council's external auditors, KPMG, regarding the process of rebuilding assurance on the council's financial accounts. Buckinghamshire Council has faced disclaimers of opinion on its accounts for the four years up to and including 2024/25. KPMG has categorised the council's audit as 'B', indicating that while an ISA-compliant approach is theoretically possible, significant operational difficulties are likely. The current expectation is a move to a qualified opinion for the 2025/26 financial year, with an unmodified opinion anticipated in 2026/27. The auditors outlined the remaining work, including asset valuations and a review of statutory reserves, and confirmed that the audit opinion for 2025/26 would be presented to the committee in January 2027.

Farnham Park Sports Fields Charity Annual Report and Financial Statements 2025/26

The committee reviewed and approved the annual report and financial statements for the Farnham Park Sports Fields Charity for the year ended 31 March 2026. The external audit by Azets Audit Services found no significant issues, and an unqualified audit opinion is expected. The charity reported a net decrease in funds of £251,000 for the year. A key development discussed was the transfer of operational responsibility for Farnham Park Playing Fields and South Buckinghamshire Golf Course to Wycombe Wanderers Football Club in August 2026, under new leasing arrangements. The committee noted that due to changes in charity legislation from 1 October 2026, the charity may no longer require a statutory audit if its income falls below revised thresholds. Members agreed to continue with an annual audit for transparency, with the position to be reassessed annually.

The Higginson Park Charity Annual Report and Financial Statements 2025/26

The committee also reviewed and approved the annual report and financial statements for the Higginson Park Charity for the year ended 31 March 2026. The external audit by Azets Audit Services also resulted in an unqualified audit opinion, with several adjustments made to the accounts and three internal control recommendations accepted. The charity reported a net operating surplus of £39,000 before depreciation and other movements, and unrestricted funds increased to £340,000. Similar to the Farnham Park Sports Fields Charity, the Higginson Park Charity may no longer require a statutory audit under the revised legislation. Members expressed concern about the relatively low income generated from the asset and agreed to highlight this to the relevant select committee chairman. The committee decided to continue with an annual audit, reassessing the need each year.

Audit and Governance Committee Excellence Programme

The committee endorsed the proposed Audit and Governance Committee Excellence Programme, developed in collaboration with the committee's Chairman, Councillor Matthew Walsh. The programme aims to enhance the committee's effectiveness and its contribution to the council's governance and assurance arrangements. Key actions include commissioning an independent effectiveness review of the committee, developing proposals for the appointment of up to two independent members, launching a development framework for members, and adopting an ambition statement for the committee to become an exemplar of good practice. The appointment of independent members is seen as crucial for strengthening capability, challenge, and continuity, and aligns with both current good practice and upcoming statutory requirements.

Annual RIPA and Communications Data Report

The committee received an update on the council's use of surveillance powers under the Regulation of Investigatory Powers Act 2000 (RIPA) and the Investigatory Powers Act 2016. Since the last report in March 2025, there has been limited use of these powers, with three RIPA applications made by Trading Standards, all of which received judicial approval and have since been cancelled. No Investigatory Powers Act 2016 applications have been submitted. An inspection by the Investigatory Powers Commissioner's Office (IPCO) in July 2026 made recommendations to review application processes and deliver updated training. The committee approved and adopted updates to the council's Covert Surveillance Policy, including an increase in the number of authorising officers from two to five to enhance resilience and knowledge. Discussions also covered the potential use of these powers in relation to fly-tipping and the safeguards in place to ensure lawful and proportionate use.

Action Log and Work Programme

The committee noted the action log and agreed to make amendments to retain original deadlines alongside revised ones. The work programme was updated to reflect the scheduling of the RIPA and Communications Data report and the external audit opinion for January 2027. The date of the next meeting was confirmed as 10 November 2026 at 2 p.m.