The Audit and Governance Committee of Wiltshire Council was scheduled to consider a range of reports concerning the council's financial management, audit progress, and governance arrangements. Key discussions were scheduled to focus on external and internal audit findings, the council's financial management review, and updates on risk management and whistleblowing procedures.

External Audit Reports

The committee was scheduled to receive external audit reports from Grant Thornton, including an external audit progress report and the Wiltshire Pension Fund Audit Findings (ISA 260) Report for 2025-26.^Public reports pack Tuesday 06-Oct-2026 10.30 Audit and Governance Committee.pdf These reports were intended to provide assurance on the council's financial statements and the management of the pension fund. The external auditors were scheduled to present their findings on the progress of their audit work, highlighting any significant risks or areas for improvement. The Wiltshire Pension Fund Audit Findings Report was scheduled to detail the results of the audit of the pension fund's financial statements for the year ended 31 March 2026.^Public reports pack Tuesday 06-Oct-2026 10.30 Audit and Governance Committee.pdf

Internal Audit Update

An internal audit update report from SWAP was scheduled to be presented, providing an overview of internal audit activity and assurance opinions issued during the reporting period.^Public reports pack Tuesday 06-Oct-2026 10.30 Audit and Governance Committee.pdf This report was expected to detail the progress of ongoing audits, highlight any significant risks identified, and track the implementation of agreed audit actions. The committee was scheduled to consider the overall level of assurance provided by the internal audit function.^Public reports pack Tuesday 06-Oct-2026 10.30 Audit and Governance Committee.pdf

Passenger Transport Fleet, Driver and Vehicle Compliance

Management action plans in response to a limited assurance internal audit for Passenger Transport Fleet, Driver and Vehicle Compliance were scheduled for review.^Public reports pack Tuesday 06-Oct-2026 10.30 Audit and Governance Committee.pdf This audit had identified areas requiring improvement in the management of the council's passenger transport fleet, driver, and vehicle compliance. The committee was scheduled to consider the proposed actions to address these identified weaknesses.^Public reports pack Tuesday 06-Oct-2026 10.30 Audit and Governance Committee.pdf

Whistleblowing Annual Report

The Whistleblowing annual report for 2025/26 was scheduled to be presented, detailing the concerns received under the council's whistleblowing policy during the reporting period.^Public reports pack Tuesday 06-Oct-2026 10.30 Audit and Governance Committee.pdf The report was expected to outline the number and nature of concerns raised, the outcome of initial assessments, and any actions taken to improve awareness and the handling of whistleblowing matters. An audit of the council's whistleblowing arrangements had also been conducted, with findings and management actions scheduled for discussion.^Public reports pack Tuesday 06-Oct-2026 10.30 Audit and Governance Committee.pdf

Risk Management Annual Update

An annual update on the council's risk management framework was scheduled to be presented, assuring the committee that risk management processes were in place and functioning correctly.^Public reports pack Tuesday 06-Oct-2026 10.30 Audit and Governance Committee.pdf This update was expected to cover improvements made to risk management processes following internal audits, the review and update of the council's risk appetite levels and strategic risks, and ongoing support provided to services.^Public reports pack Tuesday 06-Oct-2026 10.30 Audit and Governance Committee.pdf

Stone Circle Biannual Governance Update

The committee was scheduled to receive an update on the governance arrangements for the Stone Circle companies.^Public reports pack Tuesday 06-Oct-2026 10.30 Audit and Governance Committee.pdf This biannual report was to cover developments in governance since the previous report, including updates on the Stone Circle Audit and Risk Committee, the Housing Company, Development Company, Supported Housing Company, and Holding Company. The committee was invited to note these updates and provide commentary on the future governance framework.^Public reports pack Tuesday 06-Oct-2026 10.30 Audit and Governance Committee.pdf

Annual Governance Statement Update

An update on the improvement actions identified in the council's Annual Governance Statement (AGS) for 2025-26 was scheduled for consideration.^Public reports pack Tuesday 06-Oct-2026 10.30 Audit and Governance Committee.pdf This report was to provide the committee with the current status of these actions, informing the development of the AGS for 2026-27. The committee was scheduled to consider the progress made in strengthening the council's governance framework.^Public reports pack Tuesday 06-Oct-2026 10.30 Audit and Governance Committee.pdf

Wiltshire Council Financial Management Review

A report on the Wiltshire Council financial management review was scheduled, including findings from reviews undertaken by the Chartered Institute of Public Finance and Accountancy (CIPFA) and the CIPFA Financial Management Code.^Public reports pack Tuesday 06-Oct-2026 10.30 Audit and Governance Committee.pdf This review was commissioned due to suboptimal outcomes in financial management and reporting, with a new Finance Improvement and Transformation (FIT) Programme established to address identified weaknesses. The committee was scheduled to be informed of the need to improve financial management arrangements and the establishment of this programme.^Public reports pack Tuesday 06-Oct-2026 10.30 Audit and Governance Committee.pdf

Forward Work Programme

The committee was scheduled to note the Forward Work Programme, outlining the items planned for future meetings.^Public reports pack Tuesday 06-Oct-2026 10.30 Audit and Governance Committee.pdf This included scheduled reports on external and internal audit progress, specific management action plans, and updates on governance and financial management.^Public reports pack Tuesday 06-Oct-2026 10.30 Audit and Governance Committee.pdf

The meeting was scheduled to take place at Kennet Room - County Hall, Bythesea Road, Trowbridge, BA14 8JN.^Agenda frontsheet Tuesday 06-Oct-2026 10.30 Audit and Governance Committee.pdf