The Audit Committee of Forest of Dean Council met on Thursday 17 September 2026 to review progress on external and internal audits, discuss financial reports, and consider updates on counter-fraud activities and governance. The meeting agenda included a review of the council's financial statements for 2025/26, treasury management indicators for the first quarter of 2026/27, and updates on the annual complaints performance and the strategic risk register.

External Audit Progress Report

Bishop Fleming was scheduled to present their progress report on the external audit. This report would have provided an update on the audit of the council's financial statements for the year ending 31 March 2026, including any significant findings or areas requiring attention. The external auditors are responsible for providing an independent opinion on whether the financial statements give a true and fair view of the council's financial position.

Internal Audit Report

The SWAP Assistant Director was due to present the Internal Audit Report (F.794). This report would have summarised the internal audit activity undertaken since the previous meeting, providing assurance opinions on areas reviewed and detailing any audit recommendations and the progress on implementing previous recommendations. Internal audit plays a crucial role in assessing the effectiveness of the council's governance, risk management, and internal control arrangements.

Planning Appeals Cost (Interim Report)

The Principal Planning Officer was scheduled to present an interim report on the Planning Appeals Cost process (F.795). This report would have provided an update on the council's procedures for managing claims for costs awarded in relation to planning appeals. Following a previous incident involving significant delays in payment, the council has been working to enhance its internal controls in this area.

Counter Fraud and Enforcement Unit Report

The Head of Service for the Counter Fraud and Enforcement Unit was due to present their report (F.796). This report would have provided an update on the council's counter-fraud activities, including work undertaken to prevent and detect fraud and corruption. It would also have included the annual update on the Council's compliance with the Regulation of Investigatory Powers Act 2000 (RIPA) and the Investigatory Powers Act 2016 (IPA).

Statement of Accounts 2025/26 and Letter of Representation

The Director of Finance and Resources was scheduled to present the Statement of Accounts for 2025/26 and the associated Letter of Representation (F.797). The Statement of Accounts provides a technical presentation of the council's financial position at 31 March 2026. The Audit Committee's role would have been to consider and recommend the approval of these accounts, subject to any outstanding items and the auditor's final opinion. The Letter of Representation confirms to the external auditor any material factors that could affect their view of the accounts.

Treasury Management Indicators 2026/27 - Q1

The Director of Finance and Resources was also scheduled to present the Treasury Management Indicators for the first quarter of 2026/27 (F.798). This report would have detailed the council's performance against its treasury management prudential indicators, which are used to monitor compliance with the approved Treasury Management Strategy and ensure prudent management of the council's investments and borrowing.

Annual Complaints Performance and Service Improvement Report

The Director of Workforce Strategy and Transformation was due to present the Annual Complaints Performance and Service Improvement Report (HPS.174). This report would have reviewed the council's complaints handling performance for the year ending 31 March 2026, including an analysis of complaint statistics and any service improvements made as a result of learning from complaints. It would also have included the annual letter from the Local Government and Social Care Ombudsman.

Annual Governance Statement Action Plan Update

The Head of Governance and Legal Services (MO) was scheduled to present an update on the Annual Governance Statement Action Plan for 2025/26 (HPS.175). This report would have detailed the progress made on actions identified to improve the council's governance arrangements, as outlined in the Annual Governance Statement.

Strategic Risk Register

The Head of Governance and Legal Services (MO) was also due to present the Strategic Risk Register (HPS.176). This report would have provided members with the current version of the register, assuring them that risks to the council are being managed and that appropriate actions are being taken to mitigate them. Updates on changes to existing risks and the introduction of new risks would have been highlighted.

Work-Plan 2026/2027

The Chair of the Audit Committee was scheduled to present the updated work-plan for 2026/27. This would have outlined the proposed topics and activities for the committee's future meetings.