The Audit and Governance Committee of Gloucester Council is scheduled to consider several key reports, including updates on the internal audit plan, counter fraud activities, and the strategic risk register. The committee will also receive an update on treasury management and the annual report of the Chair.

Updated Internal Audit Plan

A report from the Interim Head of Audit Risk Assurance (ARA) is scheduled for consideration, outlining the updated risk-based Internal Audit Plan for 2026-27. This plan is a requirement under the Accounts and Audit Regulations 2015¹ and the Global Internal Audit Standards (GIAS) in the UK Public Sector 2025².

Internal Audit Activity Progress Report

The committee is also set to review a progress report on internal audit activities for the 2026/27 period, as detailed in the Internal Audit Plan. This report, also from the Interim Head of ARA, will inform the committee of the progress made. It is noted that Annex 1 and 2 of this report are exempt from public disclosure due to containing information relating to the financial or business affairs of specific individuals or the authority itself, as per Paragraph 3 of Part 1 of Schedule 12A of the Local Government Act 1972³. If these annexes are to be discussed, the committee will need to consider excluding the press and public.

Q2 Counter Fraud Team Progress Update

A summary of counter fraud activities undertaken during the second quarter (Q2) of 2026/27 is scheduled to be presented. This report is also from the Interim Head of ARA.

Updated Strategic Risk Register

The Head of Finance and Resources is expected to present an updated Strategic Risk Register. This document will highlight risk exposures, outline mitigating actions, and identify emerging strategic risks that require ongoing monitoring.

Treasury Management Update Mid-Year

Members will receive an update on treasury management activities for the first half of the 2026-27 financial year, covering the period from 1st April 2026 to 30th September 2026. This report is also from the Head of Finance and Resources.

Annual Report of the Chair of the Audit and Governance Committee

The Chair of the Audit and Governance Committee, Councillor Victoria Miller, is scheduled to present her annual report. This report will summarise the committee's activities during the 2025-26 period and outline its plans for the upcoming twelve months.

Audit and Governance Committee Work Programme

The committee's Work Programme for the forthcoming period is also scheduled for consideration.