The Audit, Compliance and Governance Committee of Cheltenham Borough Council was scheduled to consider reports on internal audit, counter fraud, and risk management. The committee was also scheduled to review and potentially adopt an updated Risk Management Policy.

Internal Audit Monitoring Report

The committee was scheduled to receive an update on the work of the South West Audit Partnership (SWAP), the council's internal audit service. This report was intended to provide the committee with an overview of the audits completed, the assurance opinions given, and the status of agreed actions. The report pack indicated that audits had been finalised for Revenues and Benefits – Council Tax and NNDR, and Accounts Payable – Quarterly Review 2025/26. A follow-up report on the Voids Process and Recharging Mechanisms was also scheduled for consideration. The internal audit definitions for control assurance and categorisation of recommendations were provided, outlining the council's approach to assessing and prioritising audit findings.

Counter Fraud and Enforcement Unit Update Report

A report from the Counter Fraud and Enforcement Unit (CFEU) was scheduled to be presented, providing assurance over the council's counter fraud activities. The report was expected to detail the unit's workstreams, including the use of the Public Sector Fraud Authority's Fraud Accelerator AI Tool, and the development of fraud risk assurance registers for areas such as Procurement, Human Resources, and Revenues and Benefits. The report was also scheduled to cover fraud awareness initiatives for employees, members, and residents, and highlight the council's participation in the Cabinet Office's National Fraud Initiative. The Fighting Fraud and Corruption Locally (FFCL) checklist was included, detailing the CFEU's compliance status against best practice recommendations.

Review of Risk Register

The committee was scheduled to review updates to the Corporate Risk Register. The report indicated that there were 22 active risks on the register, with 10 identified as red risks requiring close attention and 11 as amber risks needing active management. The report detailed changes to risk scores since the previous assessment, including two increased risks and two reduced risks. Several new risks had been added, and some had been removed or replaced. Specific risks detailed in the report pack included those related to the Cheltenham, Gloucester & Tewkesbury Strategic & Local Plan, Local Government Reorganisation, Cyber Security, and Compliance with Property Legislation & Regulations.

Review of Risk Management Policy

An updated Risk Management Policy was scheduled for review and potential adoption by the committee. The policy was intended to reflect the introduction of the Verto risk management software and updated governance processes within the Housing department. Changes to the policy's layout, the distinction between operational and strategic risk, and the structure for service-level risk registers were outlined. The report also detailed minor amendments to the types of external risks considered. The policy itself provided a comprehensive framework for identifying, assessing, managing, and reporting risks across the council, with clear roles and responsibilities defined for elected members and officers.

The committee was also scheduled to consider exempt information relating to the minutes of the last meeting and a confidential update to the Risk Register.